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SAN BERNARDINO VALLEY COLLEGE ACCOUNTING 200 INSTRUCTOR: FRANCISCO RANGEL PRINCIPLES OF ACCOUNTING I MON - WED - 8:00 TO 9:50 A.M. FALL SEMESTER - 2016 B-118 EMAIL: [email protected]_______________________________________________________________________________________________________________________________________________________________________________ SAN BERNARDINO VALLEY COLLEGE 1 COURSE DESCRIPTION: Accounting 200 is the discussion of financial accounting as an information system that serves both preparers and users, internal and external to the organization. In addition, the course offers an introduction to managerial accounting. The course is designed to enhance analytical and critical thinking skills as students study basic financial statements, the accounting cycle, internal reporting, decision-making, and budget analysis. (4 semester units) Note: Accounting is a cumulative subject, therefore, it is highly recommended students make a firm commitment to read chapters and prepare homework problems assigned as scheduled by the instructor. It is extremely difficult to “catch-up”.COURSE OBJECTIVE: After completing this program, successful students will be able to: 1.Understand conceptual and procedural aspects of Financial and Managerial Accounting. 2.Analyze and interpret data gathered from various sources. 3.Prepare basic financial statements and internal reports. 4.Apply the techniques and quantitative tools discussed in class and in the readings to analyze basic financial statements and internal reports. 5.Develop a comprehensive understanding of accounting as an “information system”, a critical factor in both the business and personal investment decision-making processes. 6.Research a variety of financial and managerial accounting issues. Students will also: 7.Develop communications skills through presentations and group activities. 8.Complete one of the requirements for the Accounting, and Bookkeeping Certificate Programs. STUDENT LEARNING OBJECTIVES: 1.Develop, implement, and evaluate an accounting system by examining the internal and external reporting requirements of the business entity 2.Demonstrate the ability to use of accounting information for decision making through use of financial ratio analysis, CVP analysis, budget reports, and performance measurement tools 3.Identify and communicate effectively problem alternatives, a recommended solution, and an implementation strategy in oral, written and electronic form by applying the concepts of Accounting. Core Competencies:The College is committed to helping students achieve the following core competencies if you complete your Associate Degree at SBVC. The core competencies that your instructors will help you to achieve are:
SAN BERNARDINO VALLEY COLLEGE ACCOUNTING 200 INSTRUCTOR: FRANCISCO RANGEL PRINCIPLES OF ACCOUNTING I MON - WED - 8:00 TO 9:50 A.M. FALL SEMESTER - 2016 B-118 EMAIL: [email protected]_______________________________________________________________________________________________________________________________________________________________________________ SAN BERNARDINO VALLEY COLLEGE 2 1. Communication Students learn to communicate effectively when they: 1.1. Read, retain, and apply published ideas.