MASTER SYLLABUS
Course Number & title: Accounting Principles I – 107
Department(s): Accounting/MIS
Credit hours: 3 Semester Hours
Prerequisites: None
Fees and charges: None
Effective catalog date for this master syllabus: 2006 - 2007
1. Catalog description:
A study of the terminology and principles and practices of accounting as they apply to the analysis, recording and summarization of business transactions and the preparation of financial statements. The topics covered include the theory of double-entry bookkeeping, the accounting cycle, accounting information systems and controls, receivables and payables, and payroll accounting.
2. Course content:
1. Accounting and the business environment
2. Recording business transactions
3. The adjusting process
4. Completing the accounting cycle
5. Merchandising operations
6. Accounting for merchandise
7. Accounting information systems
8. Internal control and cash
9. Receivables
10. Current liabilities and payroll
3. Student learning objectives:
A. Specialized Body of
Knowledge: Students will learn the
specialized body of knowledge relating to the course content above.
B. Managerial Thinking Skills: Students will be required to think logically and top apply accounting and business concepts to quantitative problems
and conceptual issues.
C. Communication Skills: Students will be required to apply business communication skills to accounting data. Both quantitative, numerical
communication and written, verbal communication will be required.
D. Time Management: Students will be required to adhere to schedules and deadlines.
E. Accountability: Students are expected to attend all classes and prepare all assignments on time. Responsibility for all course material belongs to
the student.
4. Student assessment criteria:
Assessment
will include tests, quizzes, homework, class grade, communication assignments, and competency assessment.
5. Additional information
(optional):
Accounting by Horngren/Harrison/Bamber, 6th Edition, 2005.