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1 CITRUS COMMUNITY COLLEGE DISTRICT CREDIT COURSE OUTLINE COURSE PURPOSE (check all that apply) Basic Skills [ ] Certificate/Skill Award [ ] Non-Credit [ ] AA/AS Degree [x ] Transfer (CSU or UC) [x ] Honors [x ] Distance Education [ ] DEPARTMENT Business COURSE NUMBER Accounting 101H THIS COURSE IS CLASSIFIED AS: Degree Applicable (x) Non degree applicable ( ) TITLE Financial Acocunting - Honors UNIT VALUE 4 Lecture hours per week based on 18 week semester - 4 Lab hours per week based on 18 week semester - 0 Lab hours arranged per week based on 18 week semester - 0 ENTRANCE SKILLS, PREREQUISITES, OR CO-REQUISITES Strongly recommended: Accounting 100 or high school bookkeeping; or related job experience. CATALOG COURSE DESCRIPTION Examines the fundamental concepts of financial accounting such as: the basic financial statements: the double entry system of accounting; financial analysis and internal controls. Analyze financial data to evaluate performance and formulate appropriate course of action in the business environment. Students are expected to work and participate at an honors level which includes advanced critical thinking skills, more in depth analysis of financial statements and presentation skills as demonstrated by group presentations, class participation and case study analysis. CLASS SCHEDULE COURSE DESCRIPTION Examines the fundamental concepts of financial accounting such as: the basic financial statements: the double entry system of accounting; financial analysis and internal controls. Analyze financial data to evaluate performance and formulate appropriate course of action in the business environment. This is degree applicable, introductory level course for honors students COURSE CONTENT I. Introduction to Accounting and Business II. Analyzing Transactions III. The Matching Concept and the Adjusting Process IV. Completing the Accounting Cycle V. Accounting for a Merchandising Businesses

2 CITRUS COMMUNITY COLLEGE DISTRICT CREDIT COURSE OUTLINE ACCT 101H Financial Accounting Page 3 VI. Accounting Systems, Internal Controls, and Cash VII. Receivables VIII. Inventories IX. Fixed Assets and Intangible Assets X. Current Liabilities XI. Corporations: Organization, Capital Stock Transactions, and Dividends XII. Corporations: Income and Taxes, Stockholder s Equity, and Investments in Stocks XIII. Utilize General Ledger Accounting Software to Record Transactions Related to the Above Areas as Well as Prepare Financial Reports and Financial Statem LAB CONTENT None OBJECTIVES/STUDENT LEARNING OUTCOMES Communication Effectively communicate financial accounting information both orally and in the written form by preparing financial statements as part of an examination for the purpose of demonstrating ability to effectively communicate in a business environment. Demonstrate an understanding of a company s financial position, financial solvency and overall financial performance by participating in classroom discussions, taking examination and presenting results of group project research to the class to be able to assess a company s financial condition and identify courses of action to address potential financial problems facing businesses today. Computation Analyze accounting transactions and events and demonstrate understanding by preparing journal entries, financial schedules and financial statements to demonstrate ability to prepare and evaluate financial data and make appropriate business decisions. Compute financial ratios by completing assignments, taking examinations and participating in group assignments to demonstrate ability to evaluate financial data and identify strengths and weaknesses in the financial condition of a business. Creative, Critical and Analytical Thinking Analyze and evaluate financial ratios and other financial data by presenting results of research project to the class and as demonstrated on quizzes, exams and assignments to apply critical thinking skills to common business situations and problems.

3 CITRUS COMMUNITY COLLEGE DISTRICT CREDIT COURSE OUTLINE ACCT 101H Financial Accounting Page 4 Demonstrate ability to think critically by reading, analyzing, and critiquing business articles and identifying primary issues of article as well as formulating opinions as to financial performance and ethical behavior of subject to determine an appropriate course of action when confronted with challenges within the business environment. Technology/Information Competency Demonstrate ability to utilize accounting software and spreadsheet application software by preparing a general journal, general ledger, trial balance, and financial statements as part of individual assignments to demonstrate the technological skills necessary to succeed in today s business environment. Community, Global Consciousness and Responsibility Demonstrate an understanding of the importance of global consciousness and corporate responsibility by reading, evaluating, and summarizing the subject in articles, formulating an opinion as to the subject s behavior and communicating opinion as part of assignments and in-class group presentations in order to appreciate the relationship between people, organizations, and the surrounding communities, both locally and globally and the effect that their actions could have on these communities. METHODS OF INSTRUCTION Lecture Lecture/Discussion Case analysis Group presentation METHODS OF EVALUATION/ASSESSMENT Computational or Non-Computational Problem Solving Written Assignments Problem Solving Assignments Skill Demonstrations Objective examinations Essays are not required due to the quantitative nature of accounting and the alternative assessment methods available. It is understood that a course grade may not be based solely on attendance. REQUIRED TEXTS AND MATERIALS Warren, Reeve, Fess. (2005). Financial & Managerial Accounting Financial Accounting. (8 th edition). Mason:Thomson/South-western Revised and Classified: October, 1988 Revised: March, 1996 Revised: September, 1997 Revised: December, 1997 Revised: November, 2006

4 CITRUS COMMUNITY COLLEGE DISTRICT REQUISITE APPROVAL The Requisite Approval form must be completed for any course that carries a prerequisite, corequisite, or limitation on enrollment as indicated on the Course Approval form. COURSE PURPOSE (check all that apply) Basic Skills [ ] Certificate/Skill Award [ ] Non-Credit [ ] AA/AS Degree [x ] Transfer (CSU or UC) [x ] Honors [x ] Distance Education [ ] Department: Business Course number: Accounting 101H Title: Financial Accounting - Honors I. RECOMMENDED REQUISITE(S): Strongly recommended: Accounting 100 or high school bookkeeping; or related job experience. II. TYPE OF REQUISITE AND THE APPROPRIATE LEVEL OF SCRUTINY Cal-State Fullerton, Financial Accounting 201a; Cal State Long Beach, Accounting 201 Elementary Financial Accounting; Cal-State Northridge, Accounting 220 Introduction to Financial Accounting III. LIST THE SPECIFIC SKILLS, CONCEPTS, INFORMATION, AND/OR STUDENT LEARNING OUTCOMES ATTAINED IN THE REQUISITE COURSE(S) AND/OR MEASURED BY THE REQUISTE TEST THAT ARE REQUIRED FOR STUDENT SUCCESS FOR THIS COURSE: Strongly recommended successful completion of Accounting 100 SLO s

5 CITRUS COLLEGE Curriculum Addendum Honors Course PROGRAM ID: Accounting DEPT: Business COURSE #: 101H TITLE: Financial Accounting - Honors EFFECTIVE SEMESTER: FALL [x ] SPRING [ ] SUMMER [ ] 2007 Requisite: Student must be eligible for the Citrus College Honors Program. The primary goal of the Citrus College Honors Program is to provide the highly motivated student with a broader intellectual experience than that offered in the basic curriculum. Honors courses are designed to foster not only mastery of content, but also advanced critical thinking, analysis, discussion, and/or writing skills. 1. The following additional criteria will augment this course to make it an honors course: Internet research to support group presentations Group presentations Case Studies Seminar participation 2. List additional measurable instructional objectives that the honors student will be expected to accomplish (attach additional sheet if necessary). Objective assessments of knowledge of financial accounting information Case study to demonstrate understanding of material and ability to analyze and evaluate financial performance Participation in seminar discussions Group presentation to demonstrate ability to recognize key financial information and communicate results of analysis in a clear cohesive manner Approved: 3/20/01

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