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Accountability in Higher Education
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CC BY
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As it is seen in the video, Declining by Degrees: Higher Education at Risk, it is evident that the majority of students graduating from high school prefer to seek for higher education. In the United States of America, it is obvious that if an individual seeks to secure an average life it is vital for them to get a high level education.

Subject:
Accounting
Business and Communication
Material Type:
Homework/Assignment
Date Added:
11/16/2018
Accounting Adjusting Entry Lesson/Activity using candy
Conditional Remix & Share Permitted
CC BY-NC
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This lesson/activity is a supplement to textbook resources when teaching and reviewing adjusting entries for Supplies and Prepaid Insurance. By using candy (or other small items), students can record the transactions and have the visual inventory of items, thus emphasizing the need for adjusting entries.

Subject:
Education
Material Type:
Activity/Lab
Lesson
Lesson Plan
Date Added:
07/16/2019
Accounting Principles: A Business Perspective
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CC BY
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Accounting Principles: A Business Perspective uses annual reports of real companies to illustrate many of the accounting concepts in use in business today. Gaining an understanding of accounting terminology and concepts, however, is not enough to ensure your success. You also need to be able to find information on the Internet, analyze various business situations, work effectively as a member of a team, and communicate your ideas clearly. This text was developed to help you develop these skills.

Subject:
Accounting
Business and Communication
Material Type:
Textbook
Provider:
BCcampus
Provider Set:
BCcampus Open Textbooks
Author:
James Don Edwards
Roger H. Hermanson
Susan D. Ivancevich
Date Added:
10/28/2014
Accounting for Sales and Cash Receipts/Customer Service
Conditional Remix & Share Permitted
CC BY-NC-SA
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Transactions for a merchandising business related to sales and cash receipts will be discussed and practiced. New vocabulary will be reviewed. Customer service scenarios, videos, and role play will also be addressed to go along with this lesson in accounting.

Subject:
Accounting
Business and Communication
Communication
Education
Material Type:
Activity/Lab
Assessment
Case Study
Lesson
Lesson Plan
Date Added:
07/12/2019
Algebra
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CC BY
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This course discusses how to use algebra for a variety of everyday tasks, such as calculate change without specifying how much money is to be spent on a purchase, analyzing relationships by graphing, and describing real-world situations in business, accounting, and science.

Subject:
Algebra
Mathematics
Material Type:
Full Course
Provider:
The Saylor Foundation
Date Added:
08/28/2013
Arabic Level 2, Activity 09: "مَطْعَم أَبُو العُلا / The Restaurant" (Face-to-Face/Online)
Conditional Remix & Share Permitted
CC BY-NC-SA
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In this activity, the lab assistant will work as the waiter, and the students will be guests at a restaurant. The students will practice ordering food, discussing what is wrong with the food, and paying for their meals.Can-Do Statements:I can understand the differences in services and dishes between restaurants in the United States and the Middle East.I can order food at a restaurant, including drinks, entrees, and desserts.I can say if I liked the food or not.I can ask for the check after I have finished eating.

Subject:
Language Education (ESL)
Languages
World Cultures
Material Type:
Activity/Lab
Author:
Blake Simmerman
Amber Hoye
Sara Bakari
Sara Bakari
Date Added:
11/06/2020
Arabic Level 3, Activity 07: "Occupations and Jobs/المِهَن والوظائف" (Face-to-Face/Online)
Conditional Remix & Share Permitted
CC BY-NC-SA
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In this activity, students will practice the names of the jobs in Arabic, they will practice writing a full sentence describing what a character work. they will also talk about what they want to be in the future, and ask people about their jobs.Can-Do Statements:I can recognize most of the jobs in Arabic.I can say/write a full sentence in Arabic saying what I or someone works.I can talk about what I want to be in the future.I can ask someone about his/her job.

Subject:
Language Education (ESL)
Language, Grammar and Vocabulary
Languages
World Cultures
Material Type:
Activity/Lab
Author:
Sara Bakari
Amber Hoye
Date Added:
04/07/2023
Auditors offering both corporate social responsibility (CSR) assurance and financial auditing could be best option for firms
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CC BY
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This resource is a video abstract of a research paper created by Research Square on behalf of its authors. It provides a synopsis that's easy to understand, and can be used to introduce the topics it covers to students, researchers, and the general public. The video's transcript is also provided in full, with a portion provided below for preview:

"Worldwide, today's stakeholders are concerned with more than shareholder value They care about a firm’s carbon footprint the production of safe and healthy products and suppliers that respect regulations and ethical principles For that reason, firms started issuing corporate social responsibility (CSR) reports, and audit firms now provide CSR assurance services That begs the question: Should firms use the same audit firm to perform both CSR assurance and financial audits? Or seek a different CSR assurance provider altogether? Researchers recently weighed in by analyzing more than 28,000 firm-year observations from 55 countries They discovered that audit firms offering CSR assurance + financial audits obtain more information about CSR risks than firms providing financial audits only Joint-service audit firms deliver better audit quality and make fewer Type II going concern errors have clients that book larger environmental and litigation provisions are less likely to provide income-decreasing restatements an.."

The rest of the transcript, along with a link to the research itself, is available on the resource itself.

Subject:
Accounting
Business and Communication
Material Type:
Diagram/Illustration
Reading
Provider:
Research Square
Provider Set:
Video Bytes
Date Added:
10/24/2019
BA 111 - Introduction to Practical Accounting I
Unrestricted Use
CC BY
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0.0 stars

This course covers the fundamental principles of double-entry accounting, use of the general journal and general ledger, simple financial statements, the accounting cycle, control of cash, and an introduction to payroll accounting, purchases and sales.

Course Outcomes:
1. Demonstrate a basic understanding of the double-entry accounting system.
2. Manually complete the entire accounting cycle for a service- based sole proprietorship on the accrual basis.
3. Prepare basic financial statements for a service-based sole proprietorship.
4. Demonstrate an understanding of control of cash processes and bank reconciliations.
5. Calculate basic payroll and payroll tax activity.
6. Prepare simple federal quarterly and annual payroll tax forms.

Subject:
Accounting
Business and Communication
Material Type:
Full Course
Provider:
Linn-Benton Community College
Author:
Linn Benton Virtual College
Date Added:
07/09/2020
BA 112 - Practical Accounting II
Unrestricted Use
CC BY
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This course continues Practical Accounting I with more detailed explanations of the accounting cycle. Covers special journals, ledgers, business forms, including vouchers. Emphasizes accounting for partnerships.

Course Outcomes:
1. Complete the entire accounting cycle for a merchandising company.
2. Demonstrate an understanding of accounting for bad debts.
3. Demonstrate an understanding of accounting for notes receivable and notes payable.
4. Compute the cost of fixed and intangible assets and natural resources.
5. Prepare basic depreciation, depletion and amortization calculations.
6. Describe the characteristics of partnerships and basic partnership accounting.

Subject:
Accounting
Business and Communication
Material Type:
Full Course
Provider:
Linn-Benton Community College
Author:
Linn Benton Virtual College
Date Added:
07/09/2020
BA 113 - Practical Accounting III
Unrestricted Use
CC BY
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This is the third course in the Practical Accounting series. This course covers entries requiring analysis and interpretation, unearned and accrued items, depreciation of assets, manufacturing accounting and other managerial accounting procedures.

Course Outcomes:
1. Describe the characteristics of a corporation.
2. Demonstrate an understanding of the accounting processes specific to stock, dividends, treasury stock and retained earnings.
3. Prepare the accounting for basic bond transactions.
4. Demonstrate an understanding the cash flows statement preparation process for both the indirect and the direct method.
5. Interpret and analyze financial statements.
6. Explain how to handle transactions in a voucher system.

Subject:
Accounting
Business and Communication
Material Type:
Full Course
Provider:
Linn-Benton Community College
Author:
Linn Benton Virtual College
Date Added:
07/09/2020
BA 177 - Payroll Accounting Online
Unrestricted Use
CC BY
Rating
0.0 stars

This course is designed to teach, reinforce and supplement payroll skills in both manual and computerized formats.

Course Outcomes:
1. Compute the income tax withholding from employee wages.
2. Calculate employee's withholding allowances for IRS Form W-4.
3. Determine employer's quarterly estimated payments.
4. Describe how the Federal Insurance Contributions Act (FICA) is applied by employers.
5. Describe the federal deposit system and how the Electronic Federal Tax Payment System is used by employers.
6. Describe the difference between employees and independent contractors.

Subject:
Accounting
Business and Communication
Material Type:
Full Course
Provider:
Linn-Benton Community College
Author:
Linn Benton Virtual College
Date Added:
07/09/2020
BA 211 - Principles of Accounting: Financial
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CC BY
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Presents financial accounting concepts and the use of accounting information in decision making. Includes an overview of the accounting cycle.

Course Outcomes:
1. Use the accounting cycle to develop financial statements from business transactions.
2. Analyze basic business economic events to determine their effect on accounts and financial statements.
3. Interpret and analyze financial statements to aid in decision making.
4. Demonstrate a basic understanding of the principles of internal control and apply them to relatively straight-forward situations to identify strengths and weaknesses.
5. Interpret and analyze accrual and cash flow information presented in accounts.
6. Analyze issues relating to inventory, receivables, long-lived assets, liabilities and stockholder’s equity and recommend appropriate accounting treatment.
7. Describe basic generally-accepted accounting principles.

Subject:
Accounting
Business and Communication
Material Type:
Full Course
Provider:
Linn-Benton Community College
Author:
Linn Benton Virtual College
Date Added:
07/09/2020
BA 213 - Principles of Accounting: Managerial
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CC BY
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This course demonstrates the use of accounting information to meet organization goals. Methods of extracting accounting information for decision making, management of resources, planning, and product and service costing are covered.

Course Outcomes:
1. Explain the interrelationship of the accounting systems to all areas of business and business decision making.
2. Understand cost behavior and predict break-even points.
3. Recognize the components and processes related to various cost accounting systems.
4. Analyze the performance of the organization and organizational sub-units.
5. Use the budgeting process to prepare budgets and pro forma financial statements.
6. Utilize the time-value-of-money concept to analyze capital investment projects.

Subject:
Accounting
Business and Communication
Material Type:
Full Course
Provider:
Linn-Benton Community College
Author:
Linn Benton Virtual College
Date Added:
07/09/2020
BA 215 - Survey of Accounting
Unrestricted Use
CC BY
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This course introduces financial accounting techniques, measuring and recording transactions, preparing financial statements, managerial decision making, and planning and control devices, such as budgeting, cost accounting, variance analysis, and break-even analysis. Includes assessment of financial information from managers, lenders, and investors perspective to understand and evaluate business operations. Emphasizes ethical decision-making in the work environment.

Course Outcomes:
1. Gain understanding of the accounting cycle and evaluate business transactions using the accounting equation.
2. Demonstrate the communication of accounting information by the use of commercially available spreadsheet software.
3. Describe the four basic financial statements: Balance Sheet, Income Statement, Statement of Cash Flows, and Statement of Retained Earnings.
4. Describe the need for internal control procedures in an organization, and demonstrate an understanding of ethics in accounting.
5. Use Cost-Profit-Volume analysis to calculate break-even points.
6. Describe the purpose of budgeting in an organization.
7. Calculate cost and efficiency variances using standard cost information.

Subject:
Accounting
Business and Communication
Material Type:
Full Course
Provider:
Linn-Benton Community College
Author:
Linn Benton Virtual College
Date Added:
07/09/2020
BA 228 - Computerized Accounting
Unrestricted Use
CC BY
Rating
0.0 stars

This course provides hands-on computer experience in accounting applications, including general ledger, accounts receivable, accounts payable, payroll, and financial statements.

Course Outcomes:
1. Create a new company within the QuickBooks Environment
2. Enter a new account.
3. Demonstrate the ability to properly enter transactions into the A/R, A/P, and other functional areas of the program.
4. Properly run reconciliation reports or bank accounts.
5. Customize and print out financial statements.

Subject:
Accounting
Business and Communication
Material Type:
Full Course
Provider:
Linn-Benton Community College
Author:
Linn Benton Virtual College
Date Added:
07/09/2020