Course Outcomes

Umpqua Community College

BA 151 - Practical Accounting I

Courses

Weight Outcomes Applied Learning Specialized Knowledge Intellectual Skills Integrative/Broad Knowledge Civic Learning    
14.2% Develop a better knowledge of generally accepted accounting principles and become familiar with accounting terminology. 50% 25% 15% 5% 5% 50, 25, 15, 5, 5
14.3% Learn to analyze the effects of business transactions and identify the relationships between assets, liabilities, and owner's equity. 40% 40% 5% 5% 10% 40, 40, 5, 5, 10
14.3% Gain a better understanding of financial statements. 50% 50% 0% 0% 0% 50, 50, 0, 0, 0
14.3% Use the general journal and general ledger to record accounting transactions. 70% 15% 15% 0% 0% 70, 15, 15, 0, 0
14.3% Complete the accounting cycle including adjusting and closing entries. 70% 15% 15% 0% 0% 70, 15, 15, 0, 0
14.3% Account for sales and accounts receivable and purchases and accounts payable using special journals. 70% 15% 15% 0% 0% 70, 15, 15, 0, 0
14.3% Calculate the pricing of inventory using commonly accepted methods of costing such as LIFO, IFO, and weighted-average. 40% 14% 40% 0% 5% 40, 14, 40, 0, 5