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Jan 11, 2026   2025-26 Academic Catalog - Edited January 2026  Select a Catalog 2025-26 Academic Catalog - Edited January 2026 2025-2026 Student Handbook 2025-26 Academic Catalog [ARCHIVED CATALOG] 2024-25 Academic Catalog [ARCHIVED CATALOG] 2024-25 Student Handbook [ARCHIVED CATALOG] 2023-24 Academic Catalog [ARCHIVED CATALOG] 2023-24 Student Handbook [ARCHIVED CATALOG] Archived 2022-23 Catalog - Edited January 2023 [ARCHIVED CATALOG] 2022-23 Academic Catalog [ARCHIVED CATALOG] 2022-23 Student Handbook [ARCHIVED CATALOG] 2021-22 Academic Catalog [ARCHIVED CATALOG] 2021-22 Student Handbook [ARCHIVED CATALOG] 2020-21 Academic Catalog [ARCHIVED CATALOG] 2020-21 Student Handbook [ARCHIVED CATALOG] 2019-2020 Catalog [ARCHIVED CATALOG] 2019-2020 Student Handbook [ARCHIVED CATALOG]      Global Search Catalog Search Choose Search Location Select an option Courses Programs Hierarchy Items Other Content Entire Catalog Search Keyword Field Whole Word/Phrase Advanced Search Catalog Navigation   Catalog Home   Message from the President   Academic Calendar   General Information   Admissions & Financial Aid   Educational Services   Educational Information   Veteran/Military Student Policies   Programs by Degree   Programs by Career Pathway   Course Descriptions   Organization of the College   Board Memberships   Emeriti   Credit for Prior Learning (CPL) Guide   Student Handbook HELP 2025-26 Academic Catalog - Edited January 2026 Print-Friendly Page (opens a new window) Facebook this Page (opens a new window) Tweet this Page (opens a new window) ACC 117 - Essentials of Accounting 3 cr. Covers financial statements, internal control requirements for safeguarding assets, and accounting procedures necessary to complete the entire accounting cycle, including journals, ledgers, and financial statements. Lecture Hours: 3 Total Contact Hours: 3  Back to Top | Print-Friendly Page (opens a new window) Facebook this Page (opens a new window) Tweet this Page (opens a new window)