College of the Redwoods
CURRICULUM PROPOSAL
--Attach the Course Outline—
1. Division: Business and Technology
2.
Course Discipline and Number: BUS 1B
3.
Course Title: Principles of Accounting
4.
New
Change to existing course
(Indicate changes on "Summary of Curriculum Changes" form)
Replacing existing course
5.
(Course to be inactivated)
Is this course part of a CR Degree/Certificate Program?
If yes, specify program code:
No
Yes
BUS.CA.ADMIN.ASST
BUS.AS.ADMIN.ASST
BUS.AS.CMP.APP.OFF.SYS
BUS.CA
BUS.AS
Required course
Restricted elective
6.
Provide explanation and justification for addition/change/deletion:
Update course outline and catalog description
7.
List any special materials, equipment, tools, etc. that students must purchase:
8.
This course will have an instructional materials fee. No
Fee: $
Submitted by: Helen
L. Edwards_
Yes
Tel. Ext.4367
Submitting Division/Center Review Sydney Larson
Date: 9/1/05
Date: 9/26/05
CURRICULUM COMMITTEE USE ONLY
Approved by Curriculum Committee: No
Yes
Academic Senate Approval Date: October 28, 2005
8/16/2005Curriculum Proposal
ACASEN: 09.03.04
Date: 10/14/05
Page 1
May 29, 2016
SUMMARY OF CURRICULUM CHANGES
FOR AN EXISTING COURSE
FEATURES
OLD
NEW
Catalog Description
A continuation of BUS 1A with
emphasis on managerial
accounting. The special
accounting issues related to
partnerships and corporations
are covered as is the statement
of cash flows and methods to
analyze financial statements.
Control accounting includes
cost systems, budgetary
control, and standard cost
systems. Managerial decision
making considers cost,
revenue concepts, and
preparation of reports and
special analysis.
A continuation of BUS 1A with
emphasis on managerial
accounting. The statement of
cash flows and methods to
analyze financial statements are
emphasized. Control accounting
includes cost systems, budgetary
control, and standard cost
systems. Managerial decision
making considers cost, revenue
concepts, and preparation of
reports and special analysis.
Grading Standard
Select
Select
55
35
Units
Lecture Hours
Lab Hours
Prerequisites
Corequisites
Recommended
Preparation
Maximum Class Size
RepeatabilityMaximum Enrollments
Other
If any of the listed features have been modified in the new proposal, indicate the "old" (current) information and
proposed changes.
Course Outline
Senate Approved: 09.03.04
2
May 29, 2016
College of the Redwoods
Course Outline
DATE: 9/1/05
DISCIPLINE AND COURSE NUMBER: BUS 1B
FORMER DISCIPLINE AND NUMBER (If previously offered):
COURSE TITLE: Principles of Accounting
TOTAL UNITS: 4
[Lecture Units: 3
Lab Units: 1]
TOTAL HOURS: 108 [Lecture Hours: 54 Lab Hours: 54]
MAXIMUM CLASS SIZE: 35
GRADING STANDARD:
Letter Grade Only
CR/NC Only
Is this course repeatable for additional credit units: No
Grade-CR/NC Option
Yes
how many total enrollments?
Is this course to be offered as part of the Honors Program? No
Yes
If yes, explain how honors sections of the course are different from standard sections.
CATALOG DESCRIPTION:
The catalog description should clearly state the scope of the course, its level, and what kinds of student goals the
course is designed to fulfill.
A continuation of BUS 1A with emphasis on managerial accounting. The statement of
cash flows and methods to analyze financial statements are emphasized. Control
accounting includes cost systems, budgetary control, and standard cost systems.
Managerial decision-making considers cost, revenue concepts, and preparation of
reports and special analysis.
Special notes or advisories:
PREREQUISITES:
No
Yes
Course: BUS 1A
Rationale for Prerequisite?
Describe representative skills without which the student would be highly unlikely to succeed.
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Financial statement creation and formatting.
The impact of transactions on accounts and financial statements.
Internal control and its purpose and principles.
Cost flows and operating activities.
Inventory methods, computation and impact on financial statements.
Depreciation methods.
Corporate characteristics and reporting.
Ratio snalysis.
Ethics.
Course Outline
Senate Approved: 09.03.04
3
May 29, 2016
COREQUISITES:
No
Yes
Rationale for Corequisite?
Course:
RECOMMENDED PREPARATION:
No
Yes
Course:
Rationale for Recommended Preparation?
COURSE LEARNING OUTCOMES:
What should the student be able to do as a result of taking this course? State some of the objectives in terms of specific,
measurable student accomplishments.
Upon successful completion of this course, the student will be able to:
1. Describe the types of bonds and the procedures for issuing them.
2. Explain the types and payment patterns of notes.
3. Compare bond financing with stock financing.
4. Compute and record amortization of bond discount and bond premium.
5. Record the retirement of bonds.
6. Explain the purpose and importance of cash flow information.
7. Distinguish among operating, investing, and financing activities.
8. Identify and disclose noncash investing and financing activities.
9. Describe the format of the statement of cash flows.
10. Prepare and analyze a statement of cash flows.
11. Explain and apply methods of horizontal analysis.
12. Describe and apply methods of vertical analysis.
13. Define and apply ratio analysis.
14. Determine cost estimates using three different methods.
15. Compute the break-even point for a single product company.
16. Graph costs and sales for a single product company.
17. Compute break-even point for a multiproduct company.
18. Describe and record the flow of materials, labor and overhead costs in job order and
process cost accounting.
19. Determine adjustments for overapplied and underapplied factory overhead.
20. Compute equivalent units produced in a period.
21. Prepare a process cost summary.
22. Prepare each component of a master budget and link each to the budgeting process.
23. Define standard costs and explain their computation and uses.
24. Describe variances and what they reveal about performance.
25. Explain how standard cost information is useful for management by exception.
26. Prepare a flexible budget and interpret a flexible budget performance report.
27. Compute overhead, materials and labor variances.
28. Evaluate short-term managerial decisions using relevant costs.
29. Analyze a capital investment project using break-even time.
30. Compute payback period, accounting rate of return, net present value, and internal
rate of return and describe its use.
Course Outline
Senate Approved: 09.03.04
4
May 29, 2016
COURSE CONTENT
Themes: What themes, if any, are threaded throughout the learning experiences in this course?
 Accounting is a foreign language (rather than a math class) and has its own
vocabulary.
 Business transactions and management decisions are expressed numerically
rather than only in words.
 Consistant use of formats and terminology permits comparability between time
periods and other companies.
 Successful analysis of financial data requires careful selection and application of
such tools as ratios and trend information.
 The need for ethics is critcal, especially when preparing reports and making
decisions.
Concepts: What concepts do students need to understand to demonstrate course outcomes?
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Critical thinking and problem solving.
Mathematic and algebraic computations.
Generally accepted accounting principles.
Financial statement creation and formatting.
The impact of transactions on accounts and financial statements.
Internal control and its purpose and principles.
Cost flows and operating activities.
Inventory methods, computation and impact on financial statements.
Corporate characteristics and reporting.
Ratio analysis.
Ethics.
Issues: What primary issues or problems, if any, must students understand to achieve course outcomes (including
such issues as gender, diversity, multi-culturalism, and class)?
The compressed information contained within the financial statements and records of
any company can be misinterpreted without a clear understanding of the accounting
principles and management decisions that form the foundation for the reports presented.
Skills: What skills must students master to demonstrate course outcomes?
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Written and verbal presentation skills.
Comparative analysis.
Ethics in decision making.
Teambuilding skills.
Informational organization.
Neatness and accuracy.
Summarization and clarity in communications.
Financial research.
REPRESENTATIVE LEARNING ACTIVITIES:
What will the students be doing (i.e., Listening to lectures, participating in discussions and/or group activities,
attending a field trip, etc.)? Relate the activities directly to the Course Learning Outcomes.
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Listen to lectures and demonstrated problem solving
Engage in class discussion
Write formal essays, memos, and reports
Research and analyze financial statement data and public companies
Make oral presentations of homework, research, and group projects
Course Outline
Senate Approved: 09.03.04
5
May 29, 2016
ASSESSMENT TASKS:
How will the student show evidence of achieving the Course Learning Outcomes? Indicate which assessments (if
any) are required for all sections.
Representative assessment tasks:
 Work in groups to complete problems and exercises.
 Complete Internet research assignments.
 Organize accounting data into financial statements and accounting reports.
 Apply problem solving, critical thinking and analytical skills to compare financial
data over time, to competitors and within industries.
 Complete presentations and group projects.
Required assessments for all sections – to include but not limited to:
EXAMPLES OF APPROPRIATE TEXTS OR OTHER READINGS
Author Larson,
Wild, Chiappetta
Author warren,
Fess, Reeves
Author
Title
Date
Author
Title
Date
Title
Title
(Author, Title, and Date Fields are required):
Fundamental Accounting Principles 17th ed.
Accounting Principles
Date
Date
2005
Other Appropriate Readings:
Course Outline
Senate Approved: 09.03.04
6
May 29, 2016
2005
PROPOSED TRANSFERABILITY:
UC
CSU
BOTH
NONE
General elective credit
If CSU transferability is proposed (courses numbered
1-99), indicate whether general elective credit or specific
course equivalent credit is proposed.
Specific course equivalent
If specific course equivalent credit is proposed, give
course numbers/ titles of at least two comparable lower
division courses from a UC, CSU, or equivalent
institution.
1. BA252, HSU
(Campus)
2. ACCTG202, CSU, CHICO
PROPOSED GENERAL EDUCATION:
NONE
CR
UC
(Campus)
CSU
Rationale for General Education certification:
College of the Redwoods General Education Applicability:
AREA
Natural Science
Social Science
Humanities
Language and Rationality
Writing
Oral Communications
Analytical Thinking
Rationale for inclusion in this General Education category:
Proposed California State University General Education Breadth (CSU GE) Applicability
A. Communications and Critical Thinking
A1 – Oral Communication
A2 – Written Communication
A3 – Critical Thinking
C. Arts, Literature, Philosophy, and Foreign
Language
C1 – Arts (Art, Dance, Music, Theater)
C2 – Humanities (Literature,
Philosophy, Foreign Language)
B. Science and Math
B1 – Physical Science
B2 – Life Science
B3 – Laboratory Activity
B4 – Mathematics/Quantitative Reasoning
D. Social, Political, and Economic Institutions
D0 – Sociology and Criminology
D1 – Anthropology and Archeology
D2 – Economics
D3 – Ethnic Studies
D5 – Geography
D6 – History
D7 – Interdisciplinary Social or Behavioral Science
D8 – Political Science, Government and Legal
Institutions
D9 – Psychology
E. Lifelong Understanding and Self-Development
E1 – Lifelong Understanding
E2 – Self-Development
Course Outline
Senate Approved: 09.03.04
7
May 29, 2016
Rationale for inclusion in this General Education category: Same as above
Proposed Intersegmental General Education Transfer Curriculum (IGETC) Applicability
AREA
1A – English Composition
1B – Critical Thinking-English Composition
1C – Oral Communication (CSU requirement only)
2A – Math
3A – Arts
3B – Humanities
4A – Anthropology and Archaeology
4B – Economics
4E – Geography
4F – History
4G – Interdisciplinary, Social & Behavioral Sciences
4H – Political Science, Government & Legal Institutions
4I – Psychology
4J – Sociology & Criminology
5A – Physical Science
5B – Biological Science
6A – Languages Other Than English
Rationale for inclusion in this General Education category:
Course Outline
Senate Approved: 09.03.04
Same as above
8
May 29, 2016
FOR VPAA USE ONLY
PROGRAM AND COURSE NUMBER BUS-1A
TECHNICAL INFORMATION
1. Department: INFSC Information Science
16. CoRequisite Course: none
2. Subject: BUS
17. Recommended Prep: none
Course No: 1A
3. Credit Type: D Credit Degree Applicable
18. Maximum Class Size: 35
4. Min/Maximum Units: 4.0 to
19. Repeat/Retake: NR No repeats
variable units
5. Course Level: D Possibly Occupational
20. Count Retakes for Credit:
yes
no
6. Academic Level: UG Undergraduate
21. Only Pass/No Pass:
yes
no
7. Grade Scheme: UG Undergraduate
22. Allow Pass/No Pass:
yes
no
8. Short Title: Principles of Accounting
23. VATEA Funded Course:
yes
no
9. Long Title: Principles of Accounting
24. Accounting Method: W Weekly Census
10. National ID
11. Local ID
(CIP):
(TOPS):
52.0301
050200
12. Course Types:
 Level One Basic Skills: NBS Not Basic Skills
25. Disability Status: N Not a Special Class
26. Billing Method: T-Term
27. Billing Period: R-Reporting Term
28. Billing Credits: 4.0

Level Two Work Experience:


NWE Not Coop Work Experience
29. Purpose: I Occupational Ed
Level Three:
30. Articulation No.
Placeholder for GE OR
(CAN):
BUS4
BUSSEQA
DOES NOT APPLY
31. Articulation Seq.
Level Four: If GE : Choose One:
32. Transfer Status: A Transfers to both UC/CSU
(CAN):
13. Instructional Method: LL Lecture/Lab
33. Equates to another course?
14. Lec TLUs: 4.5 Contact Hours: 54
Lab TLUs: 3.0 Contact Hours: 54
34. The addition of this course will inactive
number). Inactive at end of
term.
15. Prerequisite: BUS-1A
Particular Comments for Printed Catalog.
.
Curriculum Approval Date: October 14, 2005
Course Outline
Senate Approved: 09.03.04
9
May 29, 2016
(course number).
(course