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It specifies course-level outcomes and indicators spanning financial reporting standards, transaction recording, journal entries, and preparation of key financial statements. Students analyze financial information using balance sheets, income statements, and cash flow statements, and address current assets, bank reconciliations, inventory valuation, and property, plant, and equipment including depreciation. 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Describe and discuss financial reporting | 1.1 Identify required standards\u003Cbr>1.2 Identify organizations that develop standards\u003Cbr>1.3 Discuss the international issues of financial reporting | Using the financial statement of the Ford Motor Company (F), determine the following:\u003Cbr>a. How well did Ford do financially during the year? b. Comment on the level of detail in the balance sheet. c. Was net cash from operations sufficient to pay for its investments?\u003Cbr>d. Which note to the financial statements gives you the most information?\u003Cbr>Who is the auditor? Was the audit opinion unqualified? |\n| 2. Record transactions and prepare financial statements | 2.1 Demonstrate recording using the basic accounting cycle\u003Cbr>2.2 Demonstrate knowledge of the elements of a balance sheet\u003Cbr>2.3 Demonstrate knowledge of the elements of the income statement | Explain why each of the following hypothetical events would not be recorded in a journal entry:\u003Cbr>a. A famous and muchbeloved movie star is secretly filmed by an investigative news team using your company’s product when she in fact has an endorsement contract with your company’s major competitor. Two of your firm’s top vice presidents have a bitter argument and will probably never speak to one another gain.\u003Cbr>c. Your company’s chief research chemist is killed in a plane crash.\u003Cbr>d. Because of unfavorable economic news, consumer confidence is shaken, and the stock market falls by 10% . |\n\n\n| Course-Level Outcomes/Goals\u003Cbr>Students will: | Indicators\u003Cbr>Students will: | Sample Assessment Tasks |\n| --- | --- | --- |\n|  |  | e. You, a small business owner, buy a sofa for your home . You pay with a check drawn on your personal, not your business, checking account. Disney decides to built the next Walt Disney World near a large piece of property you own. |\n| 3. Analyze financial information | 3.1 Determine the results of recording using the basic accounting cycle\u003Cbr>3.2 Determine business results using a balance sheet\u003Cbr>3.3 Determine business results using an income statement\u003Cbr>3.4 Determine business results using a statement of cash flows | The Piedmont Computer Sales Company has brought legal action against ABC Corporation for alleged monopolistic practices in the development of software . The claim has been pending for two\u003Cbr>years, with both sides accumulating evidence to support their positions. The cash is now ready for trial. ABC Corporation has offered to settle out of court for\u003Cbr>$500,000, but Piedmont is asking for $5,000,000 . If financial statements must be issued prior to the court action, how should Available Transfer Capability (ATC) method reflect this contingent liability? |\n| 4. Account for current assets | 4.1 Account for receivables\u003Cbr>4.2 Prepare a bank reconciliation\u003Cbr>4.3 Identify and value inventory\u003Cbr>4.4 Identify and value cost of goods sold | In Statement 95, the FASB explicitly prohibited the reporting of cash flow per share in the financial statements. Why do you think the FASB prohibited this? |\n\n\n| Course-Level Outcomes/Goals\u003Cbr>Students will: | Indicators\u003Cbr>Students will: | Sample Assessment Tasks |\n| --- | --- | --- |\n| 5. Account for property, plant, and equipment | 5.1 Identify the costs of property, plant, and equipment\u003Cbr>5.2 Prepare journal entries for the disposal of assets\u003Cbr>5.3 Calculate depreciation | Grofton Company has 500,000 shares of $1 par value common stock outstanding. In declaring and distributing a 10% stock dividend, Groton initially issued only 46,000 new shares; the other stock dividend shares were not issued because some investors did not own Groton shares in even multiples of 20. To these stockh","cbCailml8fSbLMnt","https://ap.wps.com/l/cbCailml8fSbLMnt","pdf",168640,"English","# Course Structure\n## Hours Breakdown\n# Course-Level Outcomes\n## Describe and Discuss Financial Reporting\n## Record Transactions and Prepare Financial Statements\n## Analyze Financial Information\n## Account for Current Assets\n## Account for Property, Plant, and Equipment\n# Program Goals and Competencies","[{\"question\":\"How many total hours and how are they divided in the ACC-201 course?\",\"answer\":\"The syllabus requires 135 total hours, including 45 hours of direct faculty instruction and 90 hours of out-of-class student work.\"},{\"question\":\"What skills do students develop in financial reporting and standards?\",\"answer\":\"Students describe and discuss required financial reporting standards, identify the organizations that develop them, and explain international issues in financial reporting.\"},{\"question\":\"How do sample assessments measure learning in the accounting cycle and financial statements?\",\"answer\":\"Assessment tasks ask students to use real or hypothetical company information to evaluate financial performance, detail in the balance sheet, operating cash sufficiency for investments, and appropriate note disclosures.\"}]","Acc-201 Syllabus - Financial Accounting Course Outcomes | PDF",18]