Fall 2025

ACNT 1303-2A1

Introduction to Accounting I

Course Information

Department
BSTC
Instructor
Mayes, LeChe
Description
A study of analyzing, classifying, and recording business transactions in a manual and computerized environment. Emphasis on understanding the complete accounting cycle and preparing financial statements, bank reconciliations, and payroll.
Last Updated
Wednesday, June 3, 2026 1:57 PM

Syllabus Checklist Snapshot

�        !"#" $! $#$%&#' ()*+,- . /012 342 561 7. 861 9:26; 861 9<=> ?@+* @A ,BC-)D(-,@B EF94F G)*)*HD,C,-*I(@J)*HD,C,-* KF (@D)C* +*C(),G-,@B � 126L M <F<9LN4FO; :9<114ML4FO; <F :4FO =614F11 2<F1<:24F1 4F < 0<F6<9 <F :0624N F4F0F2P Q08<141 F 6F12<F4FO 28 :092 <::6F24FO :L:9 <F <4FO M4F<F:4<9 12<20F21; =<FR :F:494<24F1; <F <L99P (@D)C* @ST*(-,U*C VF :0924F M 2841 :61; 28 126F2 W499 = <=9 2 X YM4F <::6F24FO 204F9OL X �F<9LN <F : =614F11 2<F1<:24F1 4F < 0<F6<9 <F :0624N F4F0F2 X 3092 28 <::6F24FO :L:9 X Z< M4F<F:4<9 12<20F21 X �9L <::6F24FO :F:21 9<2 2 :<18 <F <L99 X Z< =<FR :F:494<24F1 X 3:2 <::6F24FO 1 ,BC-)D(-@) (@B-[(- ,BA@)?[-,@B \F126:2 ]^_`a^ bcd^e Q0<49 90<L1f942P6 EMM4: Z8F 7g h> .hi h EMM4: :<24F j�gi .3 EMM4: 561 kL �4F20F2 EF9L )*HD,)*+ -*l-S@@m [B+ ?[-*),[nC 399O �::6F24FO; =L 54F2N Z<L . Q424F; \/kK ho..oh..oh <F k9<:R=< hP �::11 � �  � ��� ���  ��� � � �!� � � � "���#$��  �� � � �!%�  �  �� �&�$��'()*�+,-.()�-/01200/(,�3/004-5�67�/0�784�072-4,790�)40:(,0/;/</7=�7(�-474)3/,4�'8+7�/7�/0�84�()��"%� � �  �>?@�ABCDEFGDHE�IAJJ�BHD�DKL@�KMMADAHBKJ�DAN@�HFDCAM@�HO�GJKCC�DH�ABOHEN�K�CDFM@BD�HO�I?KD�HGGFEE@M�MFEABP�D?@�DAN@�D?@Q�I@E@�BHD�JHPP@M�ABDH�RJKGLSHKEMT�� ��$�"�" �� " ���" ��U�  �#$�V�� �&��%�V��&�$�   ��"&  � �&�&��6W�=(2�07(:�1(3/,X�7(�1<+00�+,-�W+/<�7(�-)(:�784�1(2)04Y�=(2�'/<<�4+),�+,�Z[\�/,�784�1(2)045���]^_� _ U�U_��_U `^�aUbc�de�fghi�Ujfck�^^` l_ ^�aUbc�de�fghi�Ujfck�mnopqopmpq�r�#  ��s �s �mnopqopmpq�r& �tu�#  � �   ��mvoptopmpq�mvoptopmpq�mvomtopmpq�r& �tu�#  � �   ��mvoptopmpq�mvoptopmpq�mvomnopmpq�r& �pu� Vw � u��   �x ��mvoptopmpq�mvoptopmpq�mvotqopmpq�r& �pu� Vw � u��   �x �mvoptopmpq�mvoptopmpq�mvotqopmpq�xy"�tu�r& �tzp�mvoptopmpq�mvoptopmpq�mvoppopmpq�r& �{u��|�x V�}"�tmotvopmpq�tmotvopmpq�mvopvopmpq�r& �{u��|�x V�}"�tmotvopmpq�tmotvopmpq�tmom~opmpq�r& �u�€w ��  � �tmotvopmpq�tmotvopmpq�tmot{opmpq�r& �u�€w ��  � �tmotvopmpq�tmotvopmpq�tmot{opmpq�xy"�pu�r& �{z�tmotvopmpq�tmotvopmpq�tmopmopmpq�r& �qu� ‚  �x �� �ƒ �ttomvopmpq�ttomvopmpq� �       ������   ������� ! " # $%     $&# ������� ! " # $%     $&# ������� ## '  ������() * +������" $ , !,������'%   ����-./0122345/467.8" $  +$$9 # $#$  ##  '$$+#  :" !;:<== ;:> +;?04@21-452:,�:A,AB:,:!,!C:,"62-D87-4502E/702F2861G $   # # $ H   I#$ +  I# 9$ 9+ I  J I #K# 9 $   $ K $ ,$ $ ,$ ,,#  , H   K'#  $9 9   # # I#  C%LI# 9$ I" #  J  =   '$  # $J  # K@714M757672116462F286G  # + C 9$  # '� % # (' ) 9$ # '�  '   $  ,#     * #  * #*$ ' +  9$  KLNG *   9$  ##   '  ) 9$ # '�I% # (   # + C 9$  # '�I    +    OPQRSPTPUVWXYZ[\Z]PRT^_\`TRUP_aQbccP]ZPQT_]RUZOPaUYZdReTZQfgZQUh__ijklRaOYZT\Q'    *  #$*  #  $ *  9J       +  �  ��          � �  �            !"#$%#&'%&(")  * +      % �   $,-./01-23/034231/.2-,-5-0601-   �   �                      789:;<;=>?;@AB<CAD@<E;@AF>>G789:;<;=>?;@AB<CAD@<E;@AF>>G          �789:;<;=>?;@AB<CAD@<E;@AF>>G      �   5H-I4I2I5JI1-0JJIK0120,-5-0601- �  $ L      M�   M$   N    �              �     �             �     M         M �       �         O    O     �              �MPN   ,-5H4I,QL     �     ��          � R         �  O  S       O    �  ��� +   TO U O �  O       �    �         �  �    O    �      �   5//I-I315J23.H,0V3JI2I0,WI143H65-I31XM    Y5ZZ[\]^_\`abcdefghh^ii[\fZdj^k\]lZ^m^dbcdifj]gmm^dgcnZbkaj\b`djom[^dbm^biigpc^djom[^gcim`fkm\`qVZ^bi^`^r^`m\m[^k\f`i^ioZZbjgbcd5iigpc]^cm/f^/bm^ZgcagcjZbkaj\b`dr\`5iigpc]^cmdf^dbm^ibcdmg]^iqJbm^biigpc]^cmi_gZZc\mj^bkk^lm^dq   O   s^^aZo5iigpc]^cmibcdtfghh^iZgca TO M    /\c\mZ\pdg`^kmZogcm\m[^2^cpbp^s^jigm^m\k\]lZ^m^o\f`biigpc]^cmiq       uvwuxyzxw{|yy}w~w|wz€}zw‚ƒ„…†‡ˆƒ‰‚Šz}wz‹Œwux{wuzuzŒŒ|€uvwux|Œ   LM        PLL      % �  !"##$%$&'(#)"**+$#,*-".'/+'%$01234 5 678 96: ; 7<6=6:;<>6=6?@ =7 >6:@ 6:<67<:<67ABCDCEDFDCGH;:6=; = @7<; 678 ;976; 6IJ=; =67;I6 @76<>67<@:6;<7J= K 6< ;? 6777 ?;6: ;<>6 @=76A7@7@  ; @:6@ < K 6 > 6IK=9 67I;:L=@6MN 76O@67< ;7AP667  ;7 7<J K 6< ;?K=9 6<<>66;:J<>6 >K<6=;: @8 96? Q6;;6;:> J>@=RST ;@<67U<<V6 @=6A�5 78 96: ; 7<6=6: ;W  VW=:@;:6=<>6X ;VA 676=6J6=<<>6 @=767 9 ;:Y@6Y<6 ;V ;9  V9=:J=:<67;:< 67A5 78 96Q 9 6J=KK= <6 ;6866VI96? ;; ;?;Z;: <[\ TT;:6;: ;?<>6J 8 ;?Z;: <[[ ]SKA�L>6 ;7<=@ <=8 =67K;:<6^ ;:Q 6  @; < ;8 <> ;_`>@=7Z;: <>=@?>N= : A577 ?;6;<?=:678 96K@9 7>6:8 <> ;\866V7J<>677 ?;6;<:@6:<6A�^Z Ma 6Z < O@6<<6 P<@:6;<7@7<@76KK=K= <66^ 6< O@6<<68>6; ==67K;: ;?8 <> ;7<=@ <=bJ=6K 6I K 6<676;<6; 67;:J@ 7@9c6 < ;68 <> @=;6M @=76;6A 676 8<>6 ;7<=@ <=N=< ^6 ?><R_`U>@=7<d=67K;:< @=6 7Aa 6 677?677>@ :96 6= 7KV6; :6;< J ;?#-,%$.-4#.'($ef0,+#$e'.%'.g+$-,+.hi0.$.,(j$+ 

Lecture and Discussion Topics

  • �
  •        !"#" $! $#$%&#' ()*+,- . /012 342 561 7. 861 9:26; 861 9<=> ?@+* @A ,BC-)D(-,@B EF94F G)*)*HD,C,-*I(@J)*HD,C,-* KF (@D)C* +*C(),G-,@B � 126L M <F<9LN4FO; :9<114ML4FO; <F :4FO =614F11 2<F1<:24F1 4F < 0<F6<9 <F :0624N F4F0F2P Q08<141 F 6F12<F4FO 28 :092 <::6F24FO :L:9 <F <4FO M4F<F:4<9 12<20F21; =<FR :F:494<24F1; <F <L99P (@D)C* @ST*(-,U*C VF :0924F M 2841 :61; 28 126F2 W499 = <=9 2 X YM4F <::6F24FO 204F9OL X �F<9LN <F : =614F11 2<F1<:24F1 4F < 0<F6<9 <F :0624N F4F0F2 X 3092 28 <::6F24FO :L:9 X Z< M4F<F:4<9 12<20F21 X �9L <::6F24FO :F:21 9<2 2 :<18 <F <L99 X Z< =<FR :F:494<24F1 X 3:2 <::6F24FO 1 ,BC-)D(-@) (@B-[(- ,BA@)?[-,@B \F126:2 ]^_`a^ bcd^e Q0<49 90<L1f942P6 EMM4: Z8F 7g h> .hi h EMM4:
  • :<24F j�gi .3 EMM4: 561 kL �4F20F2 EF9L )*HD,)*+ -*l-S@@m [B+ ?[-*),[nC 399O �::6F24FO; =L 54F2N Z<L . Q424F; \/kK ho..oh..oh <F k9<:R=< hP �::11
  • � �
  •  � ��� ���  ��� � � �!� � � � "���#$��  �� � � �!%�  �  �� �&�$��'()*�+,-.()�-/01200/(,�3/004-5�67�/0�784�072-4,790�)40:(,0/;/</7=�7(�-474)3/,4�'8+7�/7�/0�84�()��"%� � �  �>?@�ABCDEFGDHE�IAJJ�BHD�DKL@�KMMADAHBKJ�DAN@�HFDCAM@�HO�GJKCC�DH�ABOHEN�K�CDFM@BD�HO�I?KD�HGGFEE@M�MFEABP�D?@�DAN@�D?@Q�I@E@�BHD�JHPP@M�ABDH�RJKGLSHKEMT�� ��$�"�" �� " ���" ��U�
  •  �#$�V�� �&��%�V��&�$�   ��"&  � �&�&��6W�=(2�07(:�1(3/,X�7(�1<+00�+,-�W+/<�7(�-)(:�784�1(2)04Y�=(2�'/<<�4+),�+,�Z[\�/,�784�1(2)045���]^_�