Portland Community College
Course Syllabus
Fall 2014
Course
BA211 Introduction to Accounting
3 Credit Hours
9:30 PM-10:50 pm MW
Sylvania Campus
Instructor
Michael Dimond
michael.dimond@pcc.edu
voice mail:
503-208-5725
Office hours: by appointment
Course Description
Introduces financial accounting theory, including the accounting cycle, analysis and
recording of transactions and reporting financial information in accordance with
generally accepted accounting principles. BA 211 is the first of a two-term sequence in
Financial Accounting. In this course we cover chapters 1 – 7 of the textbook; in BA 212
we cover the balance of the text.
The objectives of the course are to provide students with the skills and knowledge
necessary to:
1. Explain the fundamental accounting principles, concepts and assumptions
2. Use the accounting equation in the analysis of common business transactions for
service and merchandising businesses.
3. Use the journals and ledgers to record transactions
4. Complete the steps of the accounting cycle including the preparation of the income
statement and balance sheet in various formats
5. Explain principles of internal control and use procedures for proper cash control
6. Use appropriate techniques to record and value receivables
7. Use basic analytical techniques to evaluate solvency and profitability
Upon successful completion of BA 211, the student will be able to:
• Demonstrate an understanding of the fundamentals of accounting theory.
• Support at a basic level the recording and reporting of financial information for business
• Demonstrate knowledge of each step in the accounting cycle an understanding of the
principles of internal control
Prerequisites
WR 115, RD 115, and MTH 20. BA 111 is highly recommended.
Required Items
Financial Accounting 6th edition 2013 (with access code for Connect ) John J. Wild
McGraw-Hill Irwin ISBN: 007776837X The textbook can be purchased at the bookstore
on any of the main PCC campus locations (Sylvania, Rock Creek, Cascade, Southeast
Center). You can also order the textbook through PCC’s online bookstore at:
http://www.pcc.edu/resources/bookstore/buy.html Note: If you purchase a used text, you
will also need to purchase the access code for the Connect homework manager in order
to submit your assignments.
Access to Microsoft Excel, Powerpoint and Word, as well as Adobe Acrobat.
You will also require access to email and to the internet.
Grading
Grades are based on 100 points total, broken out as follows:
Assigned Problems (on Connect): 34 points
Midterm Exam: 33 points
Final Exam: 33 points
A = 90%, B = 80%, C = 70%, D = 60%, F = 59% or less.
Proposed Schedule
This is subject to change as needed. For each week, please skim the material in the
chapters prior to class. This will make the class time more interesting for everyone!
Week
Week 1
Read
Chapter 1
Topic
Introducing Accounting in Business
Week 2
Chapter 2
Analyzing and Recording Transactions
Week 3
Chapter 3
Adjusting Accounts
Week 4
Ch 3 Cont’d
Preparing Financial Statements
Week 5
Midterm
Exam
Week 6
Chapter 4
In-service
Reporting and Analyzing Merchandising Operations
No class Oct. 29
Chapter 5
Reporting and Analyzing Inventories
Week 9
Chapter 6
Reporting and Analyzing Cash and Internal Controls
Week 10
Chapter 7
Reporting and Analyzing Receivables
Week 7
Week 8
Week 11
Finals wk
Final Exam
Academic Integrity Policy:
Students of Portland Community College are expected to behave as responsible members
of the college community and to be honest and ethical in their academic work. PCC
strives to provide students with the knowledge, skills, judgment, and wisdom they need to
function in society as educated adults. To falsify or fabricate the results of one's research;
to present the words, ideas, data, or work of another as one's own; or to cheat on an
examination corrupts the essential process of higher education.
Students with documented disabilities who may need accommodations, who have any
emergency medical information the instructor should know of, or who need special
arrangements in the event of evacuation, should contact the instructor as early as
possible, no later than the first week of the term.
Assignment and exam dates may be changed by the instructor in response to institutional,
weather or class problems.
Academic Help at PCC:
Student Success Center: CC 204 | 503-977-4540 (Live and online accounting tutors)
http://www.pcc.edu/resources/tutoring/sylvania/student-success/math-center/