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Syllabus Information


Winter 2022
Oct 02,2023
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Information Use this page to maintain syllabus information, learning objectives, required materials, and technical requirements for the course.

Syllabus Information
BA 211 - Financial Accounting
Associated Term: Winter 2022
Learning Objectives:
Upon successful completion of this course, the student should be able to:
1. Describe who uses accounting information and why.
2. Describe how financial reporting standards evolved.
3. Describe the kinds of information reported on corporate financial statements and annual reports.
4. Analyze business transactions and prepare journal entries.
5. Prepare and interpret an income statement and a balance sheet for a service business.
6. Describe qualities and principles of accounting information.
7. Describe why adjustments are necessary to financial statements.
8. Prepare and interpret an income statement for a merchandising business.
9. Compute the cost of inventory with the FIFO, LIFO, and average cost methods.
10. Prepare and interpret a balance sheet for a merchandising business.
11. Compute the estimated bad debt loss on accounts receivable.
12. Compute depreciation using the straight-line, units-of-production, and declining-balance methods.
13. Describe the accounting treatment for contingent liabilities.
14. Compute the present value of bonds payable.
15. Prepare and interpret financial statement presentations of stockholder’s equity.
16. Prepare and interpret a statement of cash flows using the indirect methods.
17. Conduct financial analysis on an annual report.

Required Materials:
Technical Requirements:

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