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ACCT 101 Practical Accounting I • 5 Cr.


Introduces the use of journals and ledgers for reporting business transactions. Students learn periodic adjustments, closing procedures, and preparation of financial statements. For vocational business majors. Not recommended for students transferring to 4-year colleges. Recommended: BUS 145.


After completing this class, students should be able to:

  • Evaluate the fundamental accounting equation
  • Compute and record financial transactions
  • Discuss the importance of cash management and Internal Controls
  • Prepare and analyze financial statements
  • Explain the steps taken to complete the accounting cycle
  • Describe the need and use of special journals and subsidiary ledgers
  • Discuss the relationship of ethics to financial accounting



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Contact info

Bellevue College
3000 Landerholm Circle SE Bellevue, WA 98007-6484 U.S.A.
Work: (425) 564-1000