This course presents accounting principles and their application to various businesses. Covers income determination, asset valuation, and financial reporting. The course studies both service and merchandise operations including internal controls and analysis of financial statements. This course is designed to give the beginning business student a general understanding of the purpose of accounting, the capacity to perform basic accounting functions, and a working knowledge in financial statement preparation. 

If you do well in this course, you will be able to:

• Analyze routine business transactions and events, record them in journals and ledgers, summarize recorded data, determine effects of internal value changes within the business enterprise, and prepare financial statements. 
• Understand both accounting theory and practice which will prepare them for continued study in accounting or to acquire the ability to manage personal and career finances. 

Your course grade will be determined by the assignments and exams, according to the following points:

Your final grade will be based on the following scale. There ae two proctored exams in the course (Exam 2 and Exam 3). You must pass one of the proctored exams in order to pass the course.

There are 2 proctored exams in this course. You are expected to take your examinations at one of the NVCC campus Testing Centers. Be sure to allow enough time to complete your exam before the Testing Center closes; Testing Centers have specific policies relating to the administration of ELI exams. You will need to take a photo ID, your NovaConnect empl ID number, and the appropriate Exam Pass when you go to the Testing Center.  

For Testing Center locations, hours of operation and policies, click here.

For information on taking exams outside of the metropolitan area, click here.

1. Use your web browser to connect to http://www.nvcc.edu/bbstart. Follow the directions to determine your email, Blackboard and VIVA account user names and passwords.
2. Access your email account and make sure you know how to use it; you will be required to use this account for all course-related email.
3. Log on to Blackboard at http://learn.vccs.edu.
4. Click on this course under "My Courses." Review the entire course to make sure you understand what will be required of you. Then start completing the assignments.

Please note that account generation takes approximately one week from the time of your paid registration. If you cannot log on after one week, contact the IT Help Desk. If you can log on to Blackboard, but your course isn't listed, please contact ELI or your instructor.