BAT 4M


Financial Accounting Principles

This course emphasizes the study of accounting principles related to financial statements.
Students will learn about ways in which information in these statements is used in making business decisions, and about the effect on financial statements of using different methods of inventory valuation and adjusting and reversing entries.

This course will also investigate financial management, capital markets, and ways in which capital is acquired. Students will also learn about the social impact of corporate financial accounting decisions and will learn to solve problems through theoretical investigation, systems thinking approaches, and case studies.

A study of the ways in which the strength of a corporation can be determined through the reading of its annual report will be addressed as well.

COURSE ENDURING UNDERSTANDINGS:
A.     THEORY AND FOUNDATION
Enduring Understanding: Accounting and Investment principles set a foundation for financial knowledge and empowerment.

B.     PROCESSES AND METHODS OF RESEARCH
Enduring Understanding: Investigation of an individual corporate structure, financing, strategic planning, and market performance will lead to a basis of corporate analysis. 

       C.   IMPLEMENTATION, EVALUATION, IMPACTS, AND CONSEQUENCES
Enduring Understanding: Economic events continually reshape the financial landscape and require continual observation and reflection. 


Note: A student Wiley Plus e-book is available for $10.00.