BUS 221 FINANCIAL ACCOUNTING

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1 BUS 221 FINANCIAL ACCOUNTING PRESENTED AND APPROVED: AUGUST 9, 2012 EFFECTIVE: FALL

2 Prefix & Number BUS 221 Course Title: Financial Accounting Purpose of this submission: New X Change/Updated Retire If this is a change, what is being changed? Update Prefix Course Description (Check all that apply) Title Course Number Format Change Credits Prerequisite Competencies X Textbook/Reviewed Competencies-no changes needed Does this course require additional fees? X No Yes If so, please explain. Is there a similar course in the course bank? X No Yes (Please identify) Articulation: Is this course or an equivalent offered at other two and four-year universities in Arizona? No X Yes (Identify the college, subject, prefix, number and title: This course is offered at most two and four year colleges/universities across the country. ASU ACC 231; NAU ACC 255; AND UA ACCT 200 Is this course identified as a Writing Across the Curriculum course? No X Yes Course Textbook, Materials and Equipment Textbook(s) Current edition Title Author(s) Publisher Title Author(s) Publisher Financial Accounting John Wild McGraw Hill Software/ Equipment Course Assessments Description of Possible Course Assessments (Essays, multiple choice, etc.) Tests, End of Chapter Exercises, Research Paper Exams standardized for this course? Midterm Final Other (Please specify): Where can faculty members locate or access the required standardized exams for this course? (Contact Person and Location) Are exams required by the department? X No Yes If Yes, please specify: Student Outcomes: Identify the general education goals for student learning that is a component of this course.

3 Check all that apply: 1. Communicate effectively. a. Read and comprehend at a college level. b. Write effectively in a college setting. Method of Assessment 2. Demonstrate effective quantitative reasoning and X problem solving skills. 3. Demonstrate effective qualitative reasoning skills. X 4. Apply effective methods of inquiry. a. Generate research paper by gathering information from varied sources, analyzing data and organizing information into a coherent structure. b. Employ the scientific method. 5. Demonstrate sensitivity to diversity a. Experience the creative products of humanity. b. Describe alternate historical, cultural, global perspectives. Office of Instruction Use only: CIP Code: ONET Code: Minimum Qualifications:

4 COURSE INFORMATION Initiator: Business Department; JIM CHILDE Date of proposal to Curriculum Sub-Committee: 8/9/12 Effective Semester/Year Fall 2013 Spring Summer Prefix & Number: BUS 221 Full Title: (100 character limit) Financial Accounting Short Title: (30 character limit) Financial Accounting Catalog Course Description: The study of the principles of accounting in order to develop financial data for partnerships and corporations. The major topics covered include: accounting as an information system; accounting measurement; Generally Accepting Accounting Principles (GAAP); professional ethics and the accounting profession; financial reporting, analysis, and performance evaluation; cash flow management; and accounting for short-term financial assets, inventories, current liabilities, longterm assets, long-term liabilities, contributed capital, and long-term investments. SUN Course Number: ACC 2201 Credit Hours: 3 Lecture Hours: 3 Lab Hours: Prerequisite(s) Appropriate score on assessment test or successful completion of PCS 021 and ACC 125. Co-requisite(s) Intended Course Goals By the end of the semester, students will be able to: 1. Understand basic accounting concepts and theory 2. Understand financial statement analysis 3. Investigate professional ethics as they apply to the accounting profession 4. Introduce technology opportunities in the field of accounting

5 Course Competencies and Objectives By the end of the semester, students will be able to: Competency 1 Explain the purpose and importance of accounting in the information age. Objective 1.1 Identify users and uses of accounting as well as opportunities in accounting and related fields. Objective 1.2 Differentiate between a sole proprietorship, partnership, and corporation. Objective 1.3 Explain generally accepted accounting principles and apply several key principles of accounting. Objective 1.4 Define and interpret the accounting equation and each of its components. Objective 1.5 Compute and interpret risk management using the rate of return on assets. Competency 2 Analyze and record business transactions using accounting equation. Objective 2.1 Describe source documents, accounts, debits, credits, journals and ledgers. Objective 2.2 Record and post transactions and then prepare a trial balance. Objective 2.3 Prepare financial statements and analyze the impact of transactions on financial statements. Objective 2.4 Compute the debt ratio and use it to analyze a company s performance. Competency 3 Use the accounting period and matching issue when measuring accounting transactions and prepare the related journal entries. Objective 3.1 Explain accrual accounting. Objective 3.2 Using mathematical applications, prepare and explain adjusting and closing entries. Objective 3.3 Explain and prepare a post-closing trial balance and classified balance sheet. Objective 3.4 Compute the profit margin and current ratio and explain what they reveal about the company s current financial condition. Competency 4 Prepare the proper reports and analyze merchandising operations. Objective 4.1 Describe merchandising activities and identify income components for a merchandising company. Objective 4.2 Analyze and record transactions for merchandise sales and purchases using perpetual inventory system. Objective 4.3 Prepare and explain multi-step and single-step income statements. Objective 4.4 Compute the acid-test ratio and explain its use to assess liquidity. Objective 4.5 Compute the gross margin ration and explain its use to assess profitability. Competency 5 Prepare the proper reports and analyze inventories activity. Objective 5.1 Analyze the effects of inventory methods for both financial and tax reporting. Objective 5.2 Mathematically compute inventory in a perpetual system using the methods of specific identification, FIFO, LIFO, and weighted average. Objective 5.3 Mathematically compute the lower cost or market amount of inventory. Objective 5.4 Evaluate inventory management using both inventory turnover and days sales in inventory. Competency 6 Prepare proper reports for cash management and analyze internal controls procedures. Objective 6.1 Define cash and cash equivalents and explain how to report them. Objective 6.2 Apply internal control cash receipts, cash disbursements, and banking activities. Objective 6.3 Explain and record petty cash fund transactions. Objective 6.4 Prepare a bank reconciliation. Objective 6.5 Compute the days sales uncollected ratio and use it to assess liquidity. Competency 7 Report on and analyze receivables. Objective 7.1 Describe accounts receivable, notes receivable and how they are recorded. Objective 7.2 Apply the direct write-off and allowance methods to account for accounts receivable. Objective 7.3 Estimate uncollectibles using methods based on sales and aging accounts receivable. Objective 7.4 Compute and record notes receivable transactions including dishonoring and interest. Objective 7.5 Compute accounts receivable turnover ratio and use it to assess the company s financial condition. Competency 8 Report on and analyze long-term assets. Objective 8.1 Distinguish between revenue and capital expenditures and how to account for them. Objective 8.2 Explain depreciation and the factors affecting its computation. Objective 8.3 Apply the cost principle to compute the cost of plant assets. Objective 8.4 Compute and record depreciation using the straight-line method units of-of-production, and decliningbalance methods. Objective 8.5 Account for asset betterment and disposal. Objective 8.6 Account for natural resources and intangible assets.

6 Objective 8.7 Compute total asset turnover and apply it to analyze a company s use of assets. Competency 9 Report on and analyze current liabilities. Objective 9.1 Compare and contrast current, long-term, and contingent liabilities. Objective 9.2 Compute and prepare entries to account for short-term notes payable. Objective 9.3 Compute and record payroll entries. Objective 9.4 Account for estimated liabilities including warranties and bonuses. Objective 9.5 Compute the times interest earned ration and use it to analyze liabilities. Competency 10 Report on and analyze long-term liabilities. Objective 10.1 Compare and contrast debt and equity financing. Objective 10.2 Compute and prepare journal entries relating to bonds. Objective 10.3 Compute and prepare entries to account for long-term notes payable. Objective 10.4 Compute the ratio of pledged assets to secured liabilities and explain its use. Compentency 11 Report on and analyze long-term liabilities Learning Unit Topic 10 Reporting and analyzing long-term liabilities Compentency: 10 Objectives: Learning Unit Topic 11: Reporting and analyzing equity in a corporate form of organization Competency: 11 Objectives: Learning Unit Topic 12: Reporting and analyzing cash flows Competency: 12 Objectives: Learning Unit Topic 13: Analyzing and interpreting financial statements Competency: 13 Objectives: Course Assessment Information Description of Course Assessment (Essays, multiple choice, etc.) Are exams standardized in your department? Yes X No Where can faculty members locate or access the exams for this course? Exams (true false, multiple choice, or problem solving), Quizzes, Homework, Written Analysis, Writing Across the Curriculum Paper, Analyzing a company: (10% of grade) Are the exams required by the department? Yes No A test bank is provided on the instructor CD Rom. It contains quizzes, achievement tests, and a test bank of questions as well as an electronic test generator.

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