ࡱ> <>;c bjbj B+QbQb6 6 84#~NNNNN))) # # # # # # #$ %'^0#c))cc0#NNE#cjNN #c #2"~"N< +(J""[#0#R",((~"(~"x)Z@4l)))0#0#)))#cccc()))))))))6 B x:  GROSSMONT COLLEGE Official Course Outline BUSINESS 109 ELEMENTARY ACCOUNTING 1. Course Number Course Title Semester Units Semester Hours BUS 109 Elementary Accounting 3 3 hours lecture: 48-54 hours 96-108 outside-of-class hours 144-162 total hours 2. Course Prerequisites None. Recommended Preparation None. 3. Catalog Description A one-semester introduction to elementary accounting principles. Presentation includes journals, ledgers, work sheets, and financial statements for the single proprietorship. The course is designed for the clerical employee. (May not be substituted for Business 120 where required. Not open to students with credit in Business 120) 4. Course Objectives The student will: a. Relate basic accounting principles to our business-economic system. b. Prepare financial records and relate their relationship to the entire accounting process. c. Demonstrate proper work habits and understand the significance of neatness, accuracy, promptness, and systematical work in the accounting profession and business in general. d. Demonstrate an understanding of accounting principles and practices on accounting papers, including journals, ledgers, and financial statements. e. Analyze business transactions and how they affect the records of a company. f. Demonstrate an understanding of the accounting cycle. 5. Instructional Facilities a. Ample board space. b. Desks with ample work space. c. Projection screen, overhead projector and instructor workstation. 6. Special Materials Required of Student None. 7. Course Content a. Fundamentals of double-entry accounting. Journalizing, posting, and preparation of financial statements. Special journals: Purchases, Sales, Cash Receipts, and Cash Disbursements. Accounting for service and merchandising business. Adjusting and closing entries. Worksheets. Payroll accounting. BUSINESS 109 ELEMENTARY ACCOUNTING page 2 7. Course Content continued b. The course provides a sound understanding of why things are done rather than solely concentrating upon the mechanical aspects of how the entries are made in the financial records. Considering the objectives of the course, only limited time will be spent on the more complex aspects of elementary accounting, including adjusting and closing entries. 8. Method of Instruction a. Liberal use of board demonstrations or the projectors in demonstrating accounting techniques. b. Repeated questioning of students in analyzing transactions. c. Periodic reviews of the accounting cycle. d. Frequent short quizzes as a teaching tool and several unit tests. 9. Methods of Evaluating Student Performance a. Quizzes based upon homework assignments. b. Visual evaluation of out of class assignments for neatness, accuracy, and completeness. c. Periodic chapter and unit quizzes. d. Oral questioning. e. Final written examination. f. Comprehensive accounting project. 10. Outside Class Assignments This class will rely primarily on text and related homework assignments; some of which will be assigned for completion on computer. All students will complete a project reflecting their understanding of the accounting cycle. 11. Texts a. Required Text(s): (1) McQuaig, Douglas J. and Patricia A. Bille. College Accounting. New York, NY: Houghton Mifflin Company, 2002. (2) Working Papers 1-14 for the above text. b. Supplementary texts and workbooks: None. Addendum: Student Learning Outcomes Upon completion of this course, our students will be able to do the following: Create chart of accounts for a business. Enter transactions in journal and ledger. Prepare financial statements (income statement, statement of owners equity, balance sheet). Reconcile bank statements. 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