ACCU 201-Principles of Accounting I.pdf - Course Overview &...

Course Overview & Policies Page 1 of 5
Course Overview & Policies
COURSE NUMBER, TITLE, AND CREDITS
ACCU 201 Principles of Accounting I (3 credits)
BULLETIN COURSE DESCRIPTION
This course is designed to introduce the student to accounting principles, practices and
techniques. Emphasis is placed on accounting for a sole proprietorship. The accounting cycle,
financial statements, control of cash, inventories, plants assets, current liabilities and payroll
accounting are covered.
PREREQUISITES
None
RESTRICTIONS
None
LEARNING OUTCOMES and ASSESSMENT:
Learning Outcomes are statements that specify what learners will know, understand,
or be able to demonstrate at the end of a learning experience.
Types of Learning Outcomes include:
✓ Course Learning Outcome – Result of finishing a course.
✓ Program Learning Outcome – Result of finishing a program.
✓ Institutional Learning Outcome – Result of finishing a degree at an institution,
reflecting the core learning values and experiences of all graduates.
A Signature Assignment is an assignment used to measure a stude nt’s mastery of a
program or institutional learning outcome. If a course you are taking includes a
Signature Assignment, it will be clearly marked (**SIGNATURE ASSIGNMENT**).
Access the following link(s) for information on the Program Learning Outcomes
(PLOs) and Curriculum Map related to this course:
Click Here for BA, Bachelors of Business Administration - PLO
Access the following link(s) for information on the Institutional Learning Outcomes
(ILOs) and Curriculum Map related to this course:
Click Here for Learning Outcomes

Course Overview & Policies Page 2 of 5
COURSE LEARNING OBJECTIVES
By the end of the course you should be able to:
1. Understand the accounting cycle.
2. Understand the importance of integrity, objectivity and ethics in business.
3. Understand how to prepare and analyze financial statements.
4. Understand transactions involving cash, accounts receivables, inventories, plant assets and
current liabilities.
5. Possess the ability to proficiently use the accounting knowledge and skills acquired in the course.
MAJOR STUDY UNITS
1. Business, Accounting, and You
2. Analyzing and Recording Business Transactions
3. Adjusting and Closing Entries
4. Accounting for a Merchandising Business
5. Inventory
6. Ethics and Internal Control
7. Cash and Receivables
8. Long-Term Assets
9. Current Liabilities and Long-Term Debt
10. Paid-In Capital and Retained Earnings
REQUIRED TEXTS
Kemp, R. & Waybright, J. (2019). Financial Accounting, Student Value Edition Plus
My Accounting Lab with Pearson e-Text Access Card Package, 5/e . Upper Saddle
River, NJ: Prentice Hall. (Student Value Edition) & My Accounting Lab: ISBN
9780134833170
Brandman Online Bookstore:
INSTRUCTIONAL STRATEGIES
The blended class meets on campus each week and that learning environment is extended
through weekly online collaborative and independent learning activities. Classroom instructional
strategies include experiential activities, large and small group activities, presentations, and