Financial Accounting

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Course Number: ACCTING 2010
Course Name: Financial Accounting (Online)
Course Description:    Introduction to accounting concepts and procedures including the accounting cycle, assets, liabilities, and financial statements. Develops the ability to use accounting information for decision making.
Prerequisites:    None
Level: Undergraduate
Credits: 3
Format: Online  (This course is also offered in print.)

Registration Instructions

 

Additional Information

Learning Outcomes

  • Understand how financial accounting information is used to help make decisions.
  • Describe the content and purpose of each of the financial statements, and discuss the users and uses of financial information.
  • Understand and use the basic accounting equation, and the rules of debit and credit.
  • Understand generally accepted accounting principles.
  • Use ratios and other tools to analyze companies.
  • Use the accounting information system, including preparing journal entries, adjusting entries, and closing entries.
  • Account for assets and current liabilities.
  • Apply the basic assumptions and principles of financial accounting.
  • Understand the importance of cash flow to a business and prepare a statement of cash flows.

Unit Descriptions

  • Unit 1 Introduction to Financial Accounting
  • Unit 2 Merchandising Operations and Inventory
  • Unit 3 Cash, Receivables, and Long-Lived Assets
  • Unit 4 Equity and Cash Flows

Exams:  There are 2 exams for this course. This course has proctored exams. You must submit a proctor nomination form at the time you register. Visit proctor information on our website for details.
Assignments: 12 
Group Assignments:  There are 3 group projects for this course.

Grading Information
The breakdown of points is as follows:

ASSIGNMENT POINTS
Exams (2 @ 150 points each) 300
Final Project 20
Class Discussions 60
Group Collaborations (3 @ 15 points each) 60
Written Assignments (12 @ 10 points each) 60
Quizzes (4 @ 25 points each) 100
TOTAL 600

Grading Scale:
A 91%-100%
A- 89%-90%
B+ 87%-88%
B 81%-86%
B- 79%-80%
C+ 77%-78%
C 71%-76%
C- 69%-70%
D+ 67%-68%
D 60%-66%
F 59% or less

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