Course Course Summary Section 1 Content Section 1 Content Left Section 1 Content Right Credit Type: Course ACE ID: PLNS-0001 Organization's ID: PLNS-0001 Organization: Pearson Location: Classroom-based Length: 12 -- 15 weeks (142 hours) Dates Offered: 12/1/2020 - 3/31/2023 12/1/2017 - 11/30/2020 5/1/2014 - 11/30/2017 9/1/2011 - 4/30/2014 Credit Recommendation & Competencies Section 2 Content Section 2 Content Left Section 2 Content Right Level Credits (SH) Subject Lower-Division Baccalaureate 3 Principles Of Financial Accounting or Introduction to Financial Accounting Description Section 3 Content Section 3 Content Left Section 3 Content Right Objective: The course objective is to provide an introduction to business accounting. Topics include accounting concepts and principles, financial statements, internal control design, and accounting for partnerships. Learning Outcomes: Define terms related to business accounting Prepare financial statements Differentiate international financial reporting standards from generally accepted accounting principles Apply accounting concepts and principles Analyze financial statements for decision making Evaluate internal controls Account for partnership transactions General Topics: Accounting and the business environment Recording business transactions The adjusting process Completing the accounting cycle Merchandising operations Merchandise inventory Accounting information systems Internal control and cash Receivables Plant assets and intangibles Current liabilities and payroll Partnership Instruction & Assessment Section 4 Content Section 4 Content Left Section 4 Content Right Instructional Strategies: Audio Visual Materials Computer Based Training Methods of Assessment: Examinations Quizzes Minimum Passing Score: 70% Supplemental Materials Section 5 Content Section 5 Content Left Section 5 Content Right Section 6 Content Section 6 Content Left Section 6 Content Right Button Content Rail Content 1 Page Content