9/1/2024 5:48:59 AM |
| New Course (First Version) |
CATALOG INFORMATION
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Discipline and Nbr:
BAD 1 | Title:
FINANCIAL ACCTING |
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Full Title:
Financial Accounting |
Last Reviewed:2/11/2019 |
Units | Course Hours per Week | | Nbr of Weeks | Course Hours Total |
Maximum | 4.00 | Lecture Scheduled | 4.00 | 17.5 max. | Lecture Scheduled | 70.00 |
Minimum | 4.00 | Lab Scheduled | 0 | 6 min. | Lab Scheduled | 0 |
| Contact DHR | 0 | | Contact DHR | 0 |
| Contact Total | 4.00 | | Contact Total | 70.00 |
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| Non-contact DHR | 0 | | Non-contact DHR Total | 0 |
| Total Out of Class Hours: 140.00 | Total Student Learning Hours: 210.00 | |
Title 5 Category:
AA Degree Applicable
Grading:
Grade or P/NP
Repeatability:
00 - Two Repeats if Grade was D, F, NC, or NP
Also Listed As:
Formerly:
Catalog Description:
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A first course in Financial Accounting emphasizing theory and practice that meets the needs of both business management majors who will read, analyze, and interpret financial statements and accounting majors who need a solid foundation for their intermediate and advanced courses.
Prerequisites/Corequisites:
Recommended Preparation:
and Sophomore standing.
Limits on Enrollment:
Schedule of Classes Information
Description:
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Theory & practice of accounting with emphasis upon external reporting.
(Grade or P/NP)
Prerequisites:
Recommended:and Sophomore standing.
Limits on Enrollment:
Transfer Credit:CSU;UC.
Repeatability:00 - Two Repeats if Grade was D, F, NC, or NP
ARTICULATION, MAJOR, and CERTIFICATION INFORMATION
Associate Degree: | Effective: | | Inactive: | |
Area: | | |
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CSU GE: | Transfer Area | | Effective: | Inactive: |
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IGETC: | Transfer Area | | Effective: | Inactive: |
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CSU Transfer: | Transferable | Effective: | Fall 1981 | Inactive: | |
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UC Transfer: | Transferable | Effective: | Fall 1981 | Inactive: | |
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C-ID: |
CID Descriptor: ACCT 110 | Financial Accounting | SRJC Equivalent Course(s): BAD1 |
Certificate/Major Applicable:
Certificate Applicable Course
COURSE CONTENT
Outcomes and Objectives:
At the conclusion of this course, the student should be able to:
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The student will become familiar with:
1. the theory of debits and credits and the utilization of the theory
in problem solving exercises;
2. the fundamentals of generally acceptable accounting principles as a
basis for future study;
3. the fundamentals of external reporting and interpreting of accounting
information for management purposes.
Topics and Scope
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1. The basic structure and theory of accounting including the
summarization process.
2. Accounting in accordance with generally accepted accounting principles
for the various forms of business organizations with an emphasis on
corporate accounting and reporting.
3. Accounting for assets and liabilities of an entity, cash receivables,
inventories, plant and equipment, bonds payable, leases and other
liabilities in accordance with generally accepted accounting
principles.
4. Analysis of statements for external reporting: the balance sheet,
income statement and Statement of Cash Flows.
Assignments:
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1. Textbook readings.
2. Accounting problems.
3. Written analysis of problems.
Methods of Evaluation/Basis of Grade.
Writing: Assessment tools that demonstrate writing skill and/or require students to select, organize and explain ideas in writing. | Writing 10 - 15% |
Written homework | |
Problem solving: Assessment tools, other than exams, that demonstrate competence in computational or non-computational problem solving skills. | Problem Solving 50 - 60% |
Homework problems, Quizzes, Exams | |
Skill Demonstrations: All skill-based and physical demonstrations used for assessment purposes including skill performance exams. | Skill Demonstrations 0 - 0% |
None | |
Exams: All forms of formal testing, other than skill performance exams. | Exams 30 - 40% |
Multiple choice, PROBLEM SOLVING | |
Other: Includes any assessment tools that do not logically fit into the above categories. | Other Category 0 - 0% |
None | |
Representative Textbooks and Materials:
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FINANCIAL ACCOUTING, 4th Edition, Belverd E. Needles, Jr. Houghton
Mifflin, 1991.
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