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Syllabus Information


Spring 2023
Jul 14,2024
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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: Spring 2023
Learning Objectives: Upon successful completion of this course, the student will 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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