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Prerequisites |
ACC 206 |
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Course Description |
Covers the corporate balance sheet and its related problems. Balance sheet items examined in detail explaining the theory behind various methods of application to accounts: cash, temporary investments, receivables, inventories, plant and intangible assets, and long-term investments. |
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Course Design |
This course has been designed for the individual student. That does not mean that students cannot collaborate and work on assignments as teams or groups. Indeed, collaborative efforts should raise the level of learning synergy as one student’s instructional efforts reinforce that individuals learning experience. However, the final measure of learning will be conducted on an individual basis and by the performance of that individual in addressing classroom activity, course assignments, and a final course reflective paper. The learning experience will consist of the following efforts: reading of the text and articles that may be assigned, discussion of text material and article content, assigned homework problems for each chapter being studied, a weekly case or problem, quizzes, and a course Reflective Paper. The Reflective Paper should demonstrate understanding of the readings as well as the implications of new knowledge. Reading the text will be the primary source of formal knowledge for each student. A student will be expected to read each chapter as sequenced through the course. In doing so that student will be measured on how well the subject matter is understood, how adept that student is at recognizing situations in which the subject matter is at hand, translating the recognition into a useful application of the knowledge, and use the knowledge application to solve a problem or find a solution. The student will also be expected to defend the chosen approach towards problem solving by referencing text and classroom materials and to defend the rejection of alternatives that may have warranted consideration. Homework assignments will be the routine measuring of a student’s ability to apply specific learned knowledge to a formal and structure situation with the end result being an answer that is measurable in a quantitative manner. Each assignment will have the objective to testing the student on the composite knowledge presented in the respective chapter. It is expected that this routine will install a sense of process discipline in each student that will guide the problem solving process. Accounting is a strict discipline of numbers that must conform to a predefined code established by The AICPA, FASB, SEC, and other government and private boards and agencies. Accounting is governed by Generally Accepted Accounting Principles (GAAP). It has been reasoned that the best method for measuring understanding is with problem solving. Hence students will be encouraged to do self-testing problems from each chapter to ensure their learning of the course material. Study and review the concept review exercises, the financial reporting case, and the bottom line study aides at the end of each chapter. The solutions are provided for these items and will be a great help in understanding each chapter.
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Course Learning Outcomes |
Upon successful completion of this course, students will be able to:
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Course Map |
The course map illustrates the careful design of the course through which each learning objective is supported by one or more specific learning activities in order to create integrity and pedagogical depth in the learning experience.
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