1
Financial Accounting
BA-101A Course Syllabus
Fall 2018
BA–101A-01 (074142) Dates 08/27/18 – 12/14/18
Amber Hatter, MBA/B.S. Accounting M/W 8:30am – 10:40am
ahatter@ohlone.edu Newark Center, Room NC2318
Cell 510.676.5137. https://ohlone.instructure.com/login/ldap
Course Description
5 Units. This course introduces accounting theory, procedures, and practices relating to Financial
Accounting.
Time Commitment
While each student is different, be aware of the time commitment as you begin this journey. This is
a very full course. You can expect to spend a minimum of 15+ hours per each chapter outside of
class.
Course Requirements
1. Participation and attendance in regular class meetings.
2. Explore the internet websites listed in the text and other.
3. Assignments in Canvas linked to McGraw-Hill Connect.
4. Complete Exams I, II, & III in-person according to the schedule.
To Obtain Further Class Information
1. Go to http://www.ohlone.edu/
2. Click on [on-line] classes http://www2.ohlone.edu/instr/onlineeducation/students.html
Internet Access
Computer lab location: http://www.ohlone.edu/instr/instrcomplab/ and an e-mail account.
Software
Microsoft Office (2013) – Word, PPT, & Excel. Also, Adobe Reader XI.
General Information
You are responsible for prerequisites, calendar deadlines, academic regulations, registration, etc.
Academic Calendar
https://www.ohlone.edu/sites/default/files/documents/imported/20182019academiccalendar-
color.pdf
Student Learning Outcomes (SLO’s)
Upon successful completion of the course the student will:
1. Explain the nature and purpose of generally accepted accounting principles (GAAP) and
International Financial Reporting Standards (IFRS).
2. Explain and apply the components of the conceptual framework for financial accounting and
reporting, including the qualitative characteristics of accounting information, the assumptions
underlying accounting, the basic principles of financial accounting, and the constraints and
limitations on accounting information.
3. Define and use accounting and business terminology.
4. Explain what a system is and how an accounting system is designed to satisfy the needs of specific
businesses; summarize the purpose of a journal and a ledger.
5. Apply transaction analysis, input transactions into the accounting system, process this input, and
prepare and interpret the four basic financial statements.
6. Distinguish between cash basis and accrual basis accounting and their impact on the financial
statements, including the matching principle.
7. Identify and illustrate how the principles of internal controls are used to manage and control the
firm’s resources and minimize risk.
8. Explain the content, form, and purpose of the basic financial statements (including footnotes) and
the annual report, and how they satisfy the information needs of investors, and other users.
9. Explain the nature of current asset issues including measuring and reporting receivables and bad
