• DC ACCOUNTING I - 340 (Articulate - Grades 11 and 12 only)


    Grade Level: 10-12                No. Semesters: 2

    Fee: None                               Credit: 1-Prac. Arts


    Prerequisites: None


    Accounting is designed to introduce students to accounting concepts and the Accounting Period Cycle. This class is highly recommended for students wanting to major in business, own their own business, or working in bookkeeping, personal financial management, or as an administrative assistant. Students will journalize entries, post to ledgers, and prepare financial statements. Payroll and banking activities will also be covered.


    ARTICULATION:  For high school juniors or seniors to earn 3 hours of college credit with OTC, the student must meet the following requirements:

    • Maintain a cumulative GPA of 2.0 (C) or higher
    • Receive a 3.0 (B) or higher in the articulated class
    • Successfully complete 1 semester at OTC
    • Enroll at OTC within two years of high school graduation
    • Then college credit will be granted for the articulated class at NO COST (3 hours)


     DUAL CREDIT:  Junior and senior students may enroll for dual credit with MSU for 1 hour college credit.