BA 215 Survey of Accounting

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 investorsäó» perspective to understand and evaluate business operations. Emphasizes ethical decision-making in the work environment.




Prerequisite: MTH 075 or higher with a grade of C or better.


Offered Fall and Spring


Lower Division Transfer (LDT) Course

General Education Requirements

AAS Math/Computation,


Upon successful completion of this course, students will be able to:
Gain understanding of the accounting cycle and evaluate business transactions using the accounting equation. Demonstrate the communication of accounting information by the use of commercially available spreadsheet software. Describe the four basic financial statements: Balance Sheet, Income Statement, Statement of Cash Flows, and Statement of Retained Earnings. Describe the need for internal control procedures in an organization, and demonstrate an understanding of ethics in accounting. Use Cost-Profit-Volume analysis to calculate break-even points. Describe the purpose of budgeting in an organization. Calculate cost and efficiency variances using standard cost information.