BMD300 – Accounting Fundamentals Core
Course Description
This course introduces students to provide a strong foundation in the basics of accounting. Further, it gives extensive practice to understand the rules of debits and credits, transaction analysis, adjusting entries, and financial statements. This course has no other course prerequisites.
Required Materials
Please see the textbook list to identify the textbook(s) required for this course.
Instructional Methods
Instructor facilitated student-paced instruction, offered full-time on-campus or online with the identical curriculum, completion requirements and credentials received for both delivery methods.
Learning Objectives
Upon completion of this course, the successful student will have demonstrated or be able to:
- Understand fundamentals of accounting principles
- Apply the rules of debits and credits
- Analyze and journalize
- Prepare financial statements
- Complete accounting cycle
Assessment Methods
Student progress is monitored weekly through attendance and assessments. A final exam is conducted at the end of the course for each program. Marks are allocated for class examinations only. Minimum pass mark is 60%. Grades will be assigned as follows:
| 95-100 | A+ |
| 89-94 | A |
| 80-88 | B+ |
| 70-79 | B |
| 60-69 | C |
| 00-59 | F |
| Incomplete | Student is in a course that has not yet ended. |
| Withdrawn | Student withdrew or was dismissed from the course. |
Assessments and Weighting
| Quizzes | 30% |
| Assignments | 20% |
| Midterm Exam | 25% |
| Final Exam | 25% |
| Total | 100% |