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GENERAL INFORMATION:
Course title: BA 330 Intermediate Accounting |
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Campus: National |
Initiator: Jean-Pierre Lukusa |
Date Initiated: June 1 2021 |
Course description: |
COURSE HOURS/CREDITS:
Hours per Week |
|
No. of Weeks |
|
Total Hours |
|
Semester Credits |
||||
Lecture |
3 |
x |
16 |
x |
48 |
= |
3 |
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Laboratory |
x |
x |
= |
|||||||
Workshop |
x |
x |
= |
|||||||
Total Semester Credits |
3 |
PURPOSE OF COURSE:
[X] Degree requirement
[ ] Degree elective
[ ] Certificate
[ ] Other
PREREQUISITES:
BA230 Principles of Financial Accounting
PSLOs OF OTHER PROGRAMS THIS COURSE MEETS:
PSLO# | Program |
None |
1) INSTITUTIONAL STUDENT LEARNING OUTCOMES (Check all that apply)
[ ] |
1. Effective oral communication: capacity to deliver prepared, purposeful presentations designed to increase knowledge, to foster understanding, or to promote change in the listeners’ attitudes, values, beliefs, or behaviors. |
[ ] |
2. Effective written communication: development and expression of ideas in writing through work in many genres and styles, utilizing different writing technologies, and mixing texts, data, and images through iterative experiences across the curriculum. |
[x] |
3. Critical thinking: a habit of mind characterized by the comprehensive exploration of issues, ideas, artifacts, and events before accepting or formulating an opinion or conclusion. |
[x] |
4. Problem solving: capacity to design, evaluate, and implement a strategy to answer an open-ended question or achieve a desired goal. |
[ ] |
5. Intercultural knowledge and competence: a set of cognitive, affective, and behavioral skills and characteristics that support effective and appropriate interaction in a variety of cultural contexts. |
[ ] |
6. Information literacy: the ability to know when there is a need for information, to be able to identify, locate, evaluate, and effectively and responsibly use and share that information for the problem at hand. |
[ ] |
7. Foundations and skills for life-long learning : purposeful learning activity, undertaken on an ongoing basis with the aim of improving knowledge, skills, and competence. |
[X] |
8. Quantitative Reasoning: ability to reason and solve quantitative problems from a wide array of authentic contexts and everyday life situations; comprehends and can create sophisticated arguments supported by quantitative evidence and can clearly communicate those arguments in a variety of formats. |
2) PROGRAM STUDENT LEARNING OUTCOMES (PSLOs): The student will be able to:
3) COURSE STUDENT LEARNING OUTCOMES (CSLOs) (General): The student will be able to:
4. COURSE STUDENT LEARNING OUTCOMES (CSLOs) (Specific): The student will be able to:
CSLO (General) 1: Describe financial reporting standards and the conceptual framework of financial accounting. |
|||
Student Learning Outcome (specific) |
ISLO |
PSLO |
Assessment Strategies |
1.1 Discuss the conceptual framework of financial accounting. |
3 |
1 |
The student will do an assignment graded with a rubric focused on discussing the conceptual framework of financial accounting. |
1.2. Examine a company’s accounting system. |
3, 4 |
1 |
The student will do an assignment graded with a rubric focused on examining a company’s accounting system. |
CSLO (General) 2: Outline accounting treatments for property, plant and equipment (PPE), and investments. |
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Student Learning Outcomes (specific) |
ISLO |
PSLO |
Assessment Strategies |
2.1 Prepare accounts for PPE. |
3, 8 |
1 |
The student will do an assignment graded by a rubric focused on preparing accounts for PPE. |
2.2 Calculate depreciation, depletion, impairment, and disposal of fixed assets. |
3, 8* |
1 |
The student will do an assignment graded by a rubric focused on depreciation and disposal of assets. |
2.3 Prepare accounts for investments and long-term receivables. |
3, 8 |
1 |
The student will do an assignment graded by a rubric focused on preparing accounts for investments and long-term receivables. |
CSLO (General) 3: Compute financial liabilities, capital and retained earnings. |
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Student Learning Outcomes (specific) |
ISLO |
PSLO |
Assessment Strategies |
3.1 Prepare accounts for bonds and long-term notes payable. |
3,8 |
1 |
The student will do an assignment graded by a rubric focused on preparing accounts for bonds and long-term notes payable. |
3.2 Analyze capital and retained earnings. |
3,4 |
1 |
The student will do an assignment graded by a rubric focused on analyzing capital and retained earnings. |
5) COURSE CONTENT:
6) METHOD(S) OF INSTRUCTION:
[X] Lecture [X ] Cooperative learning groups
[ ] Laboratory [ X ] In-class exercises
[ ] Audio visual [ ] Demonstrations
[ X ] Other Learning Management Systems
7) REQUIRED TEXT(S) AND COURSE MATERIALS:
8) REFERENCE MATERIALS:
9) INSTRUCTIONAL COSTS:
None.
10) EVALUATION:
Summative evaluation is accomplished by having the student complete midterm and final exams.
The student must achieve a grade of “C” or higher to pass the course.
11) CREDIT BY EXAMINATION:
None.
BA 330 Intermediate Accounting |
Endorsed by CC: 07/28/22 |
Approved by VPIA: 07/29/22 |
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