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

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Course Overview & PoliciesPage 1 of 5Course Overview & PoliciesCOURSE NUMBER, TITLE, AND CREDITSACCU 201Principles of Accounting I(3 credits)BULLETIN COURSE DESCRIPTIONThis course is designed to introduce the student to accounting principles, practices andtechniques. Emphasis is placed on accounting for a sole proprietorship. The accounting cycle,financial statements, control of cash, inventories, plants assets, current liabilities and payrollaccounting are covered.PREREQUISITESNoneRESTRICTIONSNoneLEARNING 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 OutcomeResult of finishing a course.Program Learning OutcomeResult of finishing a program.Institutional Learning OutcomeResult 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 student’s mastery of aprogram or institutional learning outcome.If a course you are taking includes aSignature 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 - PLOAccess 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 & PoliciesPage 2 of 5COURSE LEARNING OBJECTIVESBy 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 andcurrent liabilities.5.Possess the ability to proficiently use the accounting knowledge and skills acquired in the course.MAJOR STUDY UNITS1.Business, Accounting, and You2.Analyzing and Recording Business Transactions3.Adjusting and Closing Entries4.Accounting for a Merchandising Business5. Inventory6.Ethics and Internal Control7.Cash and Receivables8. Long-Term Assets9.Current Liabilities and Long-Term Debt10. Paid-In Capital and Retained EarningsREQUIRED TEXTSKemp, R.& Waybright, J. (2019).Financial Accounting, Student Value Edition PlusMy Accounting Lab with Pearson e-Text Access Card Package, 5/e. Upper SaddleRiver, NJ: Prentice Hall. (Student Value Edition) & My Accounting Lab: ISBN9780134833170Brandman Online Bookstore: INSTRUCTIONAL STRATEGIESTheblendedclass meets on campus each week and that learning environment is extendedthrough weekly online collaborative and independent learning activities. Classroom instructionalstrategies include experiential activities, large and small group activities, presentations, and

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