BAT4M University/College Preparation
Financial Accounting Principles

Course Summary

Grade 12

Prerequisites:
BAT3M

1 Credit

4 Units, 20 learning activities

This course introduces students to advanced accounting principles that will prepare them for postsecondary studies in business. Students will learn about financial statements for various forms of business ownership and how those statements are interpreted in making business decisions. This course expands students’ knowledge of sources of financing, further develops accounting methods for assets, and introduces accounting for partnerships and corporations.

Course outline

Learning Activity 1 Accounting fundatmentals, principles, and practices

Preview

Learning Activity 2 The accounting cycle

Learning Activity 3 Ethical issues in accounting

Learning Activity 4 Accounting in a computerized environment

Learning Activity 5 Short-term assets

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Business Studies (Grades 11-12) Official Curriculum 2006

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BAT4M University/College Preparation
Financial Accounting Principles

Course Summary

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Course outline

Learning Activity 1 Accounting fundatmentals, principles, and practices

Learning Activity 2 The accounting cycle

Learning Activity 3 Ethical issues in accounting

Learning Activity 4 Accounting in a computerized environment

Learning Activity 5 Short-term assets

Learning Activity 1 Periodic and perpetual inventory systems

Learning Activity 2 Internal control objectives

Learning Activity 3 Capital asset accounting: capital versus revenue expenditures

Learning Activity 4 Amortization

Learning Activity 5 A closer look at amortization

Learning Activity 1 Characteristics of partnerships

Learning Activity 2 Corporations

Learning Activity 3 Dividend accounting

Learning Activity 4 Income statement for a corporation

Learning Activity 5 Preparing a balance sheet

Learning Activity 1 Methods of financing

Learning Activity 2 Financial analysis of a company and the cash flow statement

Learning Activity 3 Analyzing annual reports

Learning Activity 4 Financial analysis for decision-making

Learning Activity 5 Decision-making in accounting

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BAT4M University/College Preparation Financial Accounting Principles

Course Summary

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Course outline

Unit 1: The basics, fundamentals, and ethics of accounting

Learning Activity 1 Accounting fundatmentals, principles, and practices

Learning Activity 2 The accounting cycle

Learning Activity 3 Ethical issues in accounting

Learning Activity 4 Accounting in a computerized environment

Learning Activity 5 Short-term assets

Unit 2: Inventory systems, capital asset accounting, and amortization

Learning Activity 1 Periodic and perpetual inventory systems

Learning Activity 2 Internal control objectives

Learning Activity 3 Capital asset accounting: capital versus revenue expenditures

Learning Activity 4 Amortization

Learning Activity 5 A closer look at amortization

Unit 3: Partnerships, corporations, and dividend accounting

Learning Activity 1 Characteristics of partnerships

Learning Activity 2 Corporations

Learning Activity 3 Dividend accounting

Learning Activity 4 Income statement for a corporation

Learning Activity 5 Preparing a balance sheet

Unit 4: Financing, annual reports, and decision-making in accounting

Learning Activity 1 Methods of financing

Learning Activity 2 Financial analysis of a company and the cash flow statement

Learning Activity 3 Analyzing annual reports

Learning Activity 4 Financial analysis for decision-making

Learning Activity 5 Decision-making in accounting

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BAT4M University/College Preparation
Financial Accounting Principles