Mater Syllabus
Northern Arizona University
Business and Administration Department
BBA 255 – Financial Accounting
Credit Hours: 3
Catalog description:
Introduces theory and practice in the preparation, analysis, and interpretation of general purpose
financial statements for external users. Letter grade only.
Alignment with NAU distance learning program and BBA degree objective:
The course will focus on the following:
A. Utilization of instructional tools with local & regional content to emphasize practical
applicability of course to students’ future job-related knowledge and skills.
B. Integration with real-world business practice by close collaboration with businesses in a
variety of industries, especially those represented in the local and regional economy.
C. Developing students’ professional oral and written communication skills.
D. Developing students’ appreciation of the globalization of business practices and thes.
interaction between the U.S. and international economies.
Prerequisites:
Eligible for MAT 114
Course Learning Objectives:
Upon Completion of the courses, the Student will be able to :
Generate an income statement, a statement of Cash Flows, a Balance sheet, and a statement of
shareholder equity.
Understand and know how to use a ledger of accounts.
Understand and know how to make journal entries.
Understand the Generally accepted accounting principles.
Know how to read and understand various parts of a corporation’s annual report.
Course Material:
The course will require the use of relevant readings from textbooks, journal articles, and industry
specific publications. Internet connection will also be required. This course may also require the
use of online classrooms like MyLab Mastering from Pearson.
Teaching Methods:
Some lecturing, team building exercises, instructor coaching, and modeling will be used to
acquire the necessary skills and application abilities students need to be successful in this course.
Evaluation Tools:
The evaluations of student performance will be based on written assignments, group work,
computer assignments, and business memos. Homework, quizzes, and test from MyLab may also
be used.
Course Content:
A.
Course Topics:
1.
2.
3.
4.
5.
6.
7.
8.
B.
Understanding Ledger use and development
Using journal entries
Preparation of income statements
Preparation of balance sheets
Preparation of a statement of cash flow
Preparation of a statement of shareholder’s equity
Interpretation of all four financial statement
Understand the generally accepted account principles.
Perspective for business Decisions:
International/Global Issues
Ethical Issues
Minimum Number of 50
Minute Periods Devoted
to topic
1
2
Required Graded
Work Other than
Exams
*
*
Social Issues
2
Political Issues
1
Legal/Regulatory Issues
2
Environmental Issues
2
Technology Issues
1
Demographic Diversity
1
*Required graded work other than exams will be at the discretion of the instructor.
C.
Interdisciplinary Skills:
Oral Communication
Written Communication
Critical Thinking
Working in Teams
Grading System
1.
2.
3.
4.
5.
90 -100%
80 - 89%
70 - 79%
60 – 69%
0 – 59%
A
B
C
D
F
Required Graded
Work Other than
Exam?
No
Yes
Yes
Yes
*
*
*
*
*
*