BA 113 - Practical Accounting III
BA 113 - Practical Accounting III
This is the third course in the Practical Accounting series. This course covers entries requiring analysis and interpretation, unearned and accrued items, depreciation of assets, manufacturing accounting and other managerial accounting procedures.
Course Outcomes:
Describe the characteristics of a corporation.
Demonstrate an understanding of the accounting processes specific to stock, dividends, treasury stock and retained earnings.
Prepare the accounting for basic bond transactions.
Demonstrate an understanding the cash flows statement preparation process for both the indirect and the direct method.
Interpret and analyze financial statements.
Explain how to handle transactions in a voucher system.
- Date:
- 2015
- Primary Material Type:
- Online Course
- Other Material Types:
- Collection
- Institution:
- Linn-Benton Virtual College
- Project Name:
- LB iLearn Online
- Funding Source:
- TAACCCT Round 3
- Subjects:
- Business, Accounting
Industry / Occupation
- Industry Partner:
- Linn County Parks and Recreational Department - Provided curriculum advice.
- Industry Sector:
- Management of Companies and Enterprises (55)
- Occupation:
- All Occupations (00-0000)
Education / Instructional Information
- Instructional Program:
- Business, Management, Marketing, and Related Support Services (52)
- Credential Type:
-
- Certificate
- Associate Degree
- Educational Level of Materials:
-
- 1st year Community College or equivalent
- Time Required:
- 1 credit ~ 30 hours of student time
- Language:
- English (United States)
- Interactivity Type:
- Mix of Active and Presentation.
- Quality Rubric:
- QM
- Quality Note:
- This course was subjected to a six step review process: 1. A SME creates the outline and all content. The course is submitted to a course developer for implementation into the CANVAS LMS system. Areas of confusion or items that need additional clarity are identified and remediated. 3. An instructional design checklist is applied to ensure ADA, UDL, and Creative Commons compliance. 3. Course is reviewed using a modified Quality Matters Rubric. 4. The initial offering is by the original SME to identify other necessary revisions. 5. Course goes through a secondary Quality Improvement process evaluation by an Instructional Designer and is subject to a Quality Improvement checklist. 6. Course is reviewed by third-party evaluator acting in the role of a SME.
- Quality of Subject Matter was assured by:
-
- Consultations during development of instructional materials
- Participation as an ongoing member of team developing the instructional materials
- Conducting an evaluation of the instructional materials and providing a report
- Using an approved rubric to conduct the evaluation of the instructional materials and providing a report
- Other
- Quality of Online/Hybrid Course Design assured by:
-
- Custom Quality Rubric
- Expertise of Project's Instructional Designers
- Course Note:
- Business
Accessibility
- Accessibility Features:
-
- Text Access - Text to Speech
- Text Adjust - Compatible
- Text Adjustment - Adjust Font and Colors
- Reading Layout - Reflow the Text
- Reading Layout - Page numbers match printed material
- Reading Layout - Reflow the Text
- Hyperlinks Rendered As Active
- Colors Compatible With Assistive Technology
- Contrast Ratio of at Least 4.5:1.
- Non-Decorative Images Have Alt Text
- Decorative Images Marked With Null Alt Text
- Transcript Provided With Audio Content
Copyright / Licensing
- Copyright Owner:
- LB iLearn Online