Jun 03, 2026  
College Catalog & Student Handbook 2025-2026 
    
College Catalog & Student Handbook 2025-2026 [ARCHIVED CATALOG]

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ACC 111 - Introduction to Accounting


- Credits: 3.00

This course introduces the basic principles of accounting and the recoding of simple business transactions for service and merchandising businesses as a sole proprietorship. It includes the accounting procedures of journalizing transactions, posting to the ledger, creating a trial balance and financial statements, and closing procedures. Additional topics include cash control and payroll.

Non-Discrimination Statement
It is the policy of Indian Hills Community College not to discriminate in its programs, activities, or employment on the basis of race, color, national origin, sex, disability, age, sexual orientation, gender identity, creed, religion, and actual or potential family, parental or marital status.

If you have questions or complaints related to compliance with this policy, please contact Associate Dean, Student Development, 525 Grandview Ave, Ottumwa, IA 52501, (641) 683-5155, [email protected] (students, faculty and staff); Executive Dean, Centerville Campus and Academic Services, (641) 683-5181, [email protected] (students with disabilities); or the Director of the Office for Civil Rights U.S. Department of Education, John C. Kluczynski Federal Building, 230 S. Dearborn Street, 37th Floor, Chicago, IL 60604-7204, phone number (312) 730-1560, fax (312) 730- 1576, [email protected].



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