BMD310 – Accounting Fundamentals Advanced
Course Description
This course is a continuation of Accounting Fundamentals Core. This course focuses on special journals, bank reconciliations, bad debts, petty cash, corporations, dividends, bonds, and retained earnings. Prerequisite for this course is Accounting Fundamentals Core.
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:
- Do all the special journals
- Understand sales and cash receipts
- Understand purchases and cash payments
- Understand notes receivables and notes payable
- Reconcile bank statements
- Work with corporations, stocks, dividends, and retained earnings
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| Withdrawn | Student withdrew or was dismissed from the course.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 | 20% |
| Assignments | 30% |
| Midterm Exam | 25% |
| Final Exam | 25% |
| Total | 100% |