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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. Not recommended for students transferring to four-year baccalaureate degree programs. Most four-year universities do not accept this course for credit towards baccalaureate degree requirements.


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