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CCOG for BA 281 Winter 2022

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Course Number:
BA 281
Course Title:
Accounting Skills Review
Credit Hours:
1
Lecture Hours:
10
Lecture/Lab Hours:
0
Lab Hours:
0

Course Description

Refreshes knowledge of the accounting cycle and deepens understanding of accounting. Includes an initial assessment and provides timely and accurate feedback on journal entries, ledger, adjusting entries, closing entries and financial statement presentation. Prerequisites: (WR 115 and RD 115) or IRW 115 and MTH 20 or equivalent placement, and BA 211.

Addendum to Course Description

The overarching goal is to develop a deeper understanding of accounting mechanics and prepare for 300 level Accounting courses at transfer institutions and/or enhance book keeping job readiness.

Intended Outcomes for the course

After successful completion of BA 281, the student will be able to:

  • Employ a deepened knowledge of accounting specific vocabulary, concepts and study skills.
  • Use critical thinking to evaluate accounting concepts and apply them to business transactions.
  • Prepare precise and accurate answers relating to the accounting cycle.

Course Activities and Design

  • Analyze business transactions precisely using accrual basis accounting according to Generally Accepted Accounting Principles.
  • Develop accuracy in accounting cycle mechanics including journal entries, ledger, adjusting entries, financial statements and closing entries.  
  • Fill gaps in accounting knowledge relating to accounting cycle.
  • Enhance readiness for 300 level courses and/or book keeping jobs.

Outcome Assessment Strategies

Includes

  1. An initial self-paced, web based assessment on accounting knowledge.
  2. Performance based assessments on various topics in accounting cycle.
  3. Assessments to gauge retention and mastery of understanding of topics relating to Accounting cycle and readiness for Intermediate Accounting/job seeking skills.

Course Content (Themes, Concepts, Issues and Skills)

 Accounting cycle

 Adjusting entries

 Financial statements

 Closing entries