Portland Community College
Course Syllabus
Winter 2016
Course
BA212 Introduction to Accounting
3 Credit Hours
9:30am – 10:50am am Tues/Thur
Sylvania Campus
Instructor
Michael Dimond
michael.dimond@pcc.edu
voice mail:
503-208-5725
Office hours: by appointment
Course Description
BA 212 is the second of a two-term sequence in Financial Accounting. This course
continues the presentation of fundamental issues begun in BA 211. Introduces the
Statement of Cash Flows and financial statement analysis
Intended Outcomes for the Course:
Upon successful completion of BA 212, the student should be able to::
1.
Demonstrate an understanding of the fundamentals of financial accounting theory
2.
Support at a basic level the recording and reporting of financial information for a
business
3.
Demonstrate knowledge of the use of the required financial statements
Competencies and Skills:
Students completing BA 212 should have acquired the following competencies and
skills:
1.
account for receivables, to include their recognition, disposal and valuation
2.
record the acquisition, depreciation and disposal of plant assets
3.
explain the concept of natural resources and intangible assets and the methods of
cost expiration
4.
explain the nature and types of current liabilities
5.
explain the nature, purpose and valuation of bonds payable
6.
account for bonds payable, to include the issuance, retirement and amortization
of discounts and premiums
7.
demonstrate an understanding of the corporate form of organization
8.
account for common and preferred stock issuance
9.
account for cash dividends and stock dividends
10.
account for the acquisition and re--issuance of treasury stock
11.
demonstrate the accounting and reporting for security investments, to include
their acquisition, disposal and valuation
12.
demonstrate an understanding of the purpose, use and preparation of the
Statement of Cash Flows
13.
use horizontal, vertical and ratio analysis to evaluate financial strength and
performance
Prerequisites
BA211, 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.
The link to the online homework can be found on the class website.
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): 10 points
Exam #1: 25 points
Exam #2: 30 points
Final Exam: 30 points
Financial Accounting Assessment (on Connect): 5 pts
A = 90-100, B = 80-89, C = 70-79, D = 60-69, 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
Week 2
Week 3
Week 4
Week 5
Week 6
Week 7
Week 8
Week 9
Week 10
Week 11
Finals
week
Read
Chapter 8
Chapter 9
Chapter 10
Chapter 11
Chapter 12
Chapter 13
App. C
Topic
Reporting & Analyzing Long Term Assets
Reporting & Analyzing Long Term Assets, cont’d
Reporting & Analyzing Current Liabilities
Exam #1
Reporting & Analyzing Long Term Liabilities
Reporting & Analyzing Equity
Reporting & Analyzing Equity, cont’d
Exam #2
Reporting & Analyzing Cash Flows
Analyzing & Interpreting Financial Statements
Investment & International Operations
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/