Class Schedule

Class information

BA211 Prin of Fin Acct (BA211=211Z)

Back to class listing

  • CRN: 22335
  • Credits: 4
  • Locations, days, times, and instructors:
    • Online, Available 24/7
      From March 31 through June 14, 2025, Scott S Birk
    • Remote, Monday, from 11am to 12:50pm
      From March 31 through June 9, 2025, Scott S Birk

Class materials

Textbooks

No textbooks required

Details about this class

Course Description

Presents financial accounting theory, including the accounting cycle, analysis and recording of transactions, and reporting financial information in accordance with Generally Accepted Accounting Principles (GAAP). Recommended: MTH 60. Audit available.

Intended Outcomes for the Course

Upon completion of the course, students will be able to:

  • Demonstrate an understanding of the principles of accrual accounting.
  • Describe how basic business economic events affect accounts and financial statements. 
  • Interpret and analyze financial statements to aid in decision-making.
  • Use the accounting cycle to develop financial statements from business transactions. 
  • Demonstrate an understanding of the principles of internal control and apply them to relatively straightforward situations to identify strengths and weaknesses. 
  • Describe the purpose of accounting and explain its role in business and society.
  • Demonstrate an understanding of inventory, receivables, long-lived assets, liabilities, and stockholder's equity and recommend appropriate accounting treatment.

This course is delivered through Panther Access. Your course fees include the cost for McGraw-Hill 'Connect' Learning Management System access and etext. You do not need to purchase any materials outside the course. Instructions to access McGraw Hill 'Connect' resources via D2L will be given on the first day of class. For students who prefer an additional paper version of the textbook, a looseleaf version of the physical textbook can be purchased from the PCC bookstore for $26.70 (ISBN #9781265386047). Email any questions to scott.birk@pcc.edu.

Technology

A reliable and consistent Internet connection is required for McGraw-Hill Connect software and D2L Brightspace. Pop-up blockers need to be turned off to allow the D2L—Inclusive Access for the McGraw-Hill Connect site to load.

This class requires a computer or laptop to access the eText and complete work in McGraw-Hill Connect. Attempting to complete work in our classes using a mobile device (cell phone) will be insufficient to complete the work.

No show policy

Your instructor can mark you as a "no show" if you do not participate in your class during the first week. This will remove you from the class. It is important to log in as soon as the class starts to see what the participation requirements are.

Online and remote teaching technical requirements

Please be sure to read the quick guide to Online Learning technical requirements.

Students with disabilities

Students with disabilities should notify their instructor if accommodations are needed to take this class. For information about technologies that help people with disabilities taking Online based classes please visit the Disability Services website.

Online prerequisite: Start Guide for Online Learning

Before you take your first online class at PCC, you must complete the start guide for online learning. The start guide will help you decide if online classes are right for you. Once you complete the start guide, you will be eligible to register for online classes.

The Start Guide is not required for remote classes but strongly recommended.