BA 211 - Principles of Accounting: Financial

BA 211 - Principles of Accounting: Finances Presents financial accounting concepts and the use of accounting information in decision making. Includes an overview of the accounting cycle. Course Outcomes: Use the accounting cycle to develop financial statements from business transactions. Analyze basic business economic events to determine their effect on accounts and financial statements. Interpret and analyze financial statements to aid in decision making. Demonstrate a basic understanding of the principles of internal control and apply them to relatively straight-forward situations to identify strengths and weaknesses. Interpret and analyze accrual and cash flow information presented in accounts. Analyze issues relating to inventory, receivables, long-lived assets, liabilities and stockholder’s equity and recommend appropriate accounting treatment. Describe basic generally-accepted accounting principles.
Date:
2015
Primary Material Type:
Online Course
Other Material Types:
Collection
Institution:
Linn-Benton Virtual College
Project Name:
LB iLearn Online
TAACCCT Round:
3
Subjects:
Business, Accounting, Accounting, Financial Principles

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)
Credit Type:
  • Credit
Credential Type:
  • Credential
  • 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 Administration

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
Primary License:
Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.