Course Title: Financial Accounting Principles, Grade 12, University/College Preparation
Course Code: BAT4M
Grade: 12
Course Type: University/College Preparation
Credit Value: 1
Prerequisite: Financial Accounting Fundamentals, Grade 11, University/College Preparation
Department: Business

Course Description

This course introduces students to advanced accounting principles that will prepare them for post secondary studies in business. Students will learn about financial statements for various forms of business ownership and how those statements are interpreted in making business decisions. This course expands students’ knowledge of sources of financing, further develops accounting methods for assets, and introduces accounting for partnerships and corporations.

Course Outline
  • BAT4M Unit 1 Overview
  • Accessibility to BAT4M Unit 1 Assignment
  • U1L1 Applying Generally Accepted Accounting Principles (Part 1) (A1.1)
  • U1L2 Applying Generally Accepted Accounting Principles (Part 2) (A1.1)
  • U1L3 Applying Generally Accepted Accounting Principles (Part 3) (A1.1)
  • U1L4 Relationship Between GAAP and Accounting Practices (Part 1) (A1.2)
  • U1L5 Relationship Between GAAP and Accounting Practices (Part 2) (A1.2)
  • U1L6 Relationship Between GAAP and Accounting Practices (Part 3) (A1.2)
  • U1L7 Roles of Various Agencies on Accounting Practices (Part 1) (A1.3)
  • U1L8 Roles of Various Agencies on Accounting Practices (Part 2) (A1.3)
  • U1L9 Roles of Various Agencies on Accounting Practices (Part 3) (A1.3)
  • U1L10 Record Transactions (Part 1) (A2.1)
  • U1L11 Record Transactions (Part 2) (A2.1)
  • U1L12 Preparing Trial Balance and Detailed Financial Statements (Part 1) (A2.2)
  • U1L13 Preparing Trial Balance and Detailed Financial Statements (Part 2) (A2.2)
  • U1L14 Adjusting, Closing and Reversing Entries (Part 1) (A2.3)
  • U1L15 Adjusting, Closing and Reversing Entries (Part 2) (A2.3)
  • U1L16 Impact of Ethical Issues on Accounting Practices (Part 1) (A3.1)
  • U1L17 Impact of Ethical Issues on Accounting Practices (Part 2) (A3.1)
  • U1L18 Impact of Ethical Issues on Accounting Practices (Part 3) (A3.1)
  • U1L19 Current Issues On Financial Accounting (Part 1) (A3.2)
  • U1L20 Current Issues On Financial Accounting (Part 2) (A3.2)
  • U1L21 Current Issues On Financial Accounting (Part 3) (A3.2)
  • U1L22 Evolution of Technology of Accounting (Part 1) (A3.3)
  • U1L23 Evolution of Technology of Accounting (Part 2) (A3.3)
  • U1L24 Evolution of Technology of Accounting (Part 3) (A3.3)
  • Finish and Hand in BAT4M Unit 1 Assignment
  • BAT4M Unit 2 Overview
  • Accessibility to BAT4M Unit 2 Assignment
  • U2L1 Record Transactions For Different Terms of Sales (Part 1) (B1.1)
  • U2L2 Record Transactions For Different Terms of Sales (Part 2) (B1.1)
  • U2L3 Record Transactions to Accounts Receivable (Part 1) (B1.2)
  • U2L4 Record Transactions to Accounts Receivable (Part 2) (B1.2)
  • U2L5 Accounting Procedures for Notes Receivable (Part 1) (B1.3)
  • U2L6 Accounting Procedures for Notes Receivable (Part 2) (B1.3)
  • U2L7 Characteristics of Inventory Systems (Part 1)( B2.1)
  • U2L8 Characteristics of Inventory Systems (Part 2)( B2.1)
  • U2L9 Apply Different Methods of Inventory Valuation (Part 1) (B2.2)
  • U2L10 Apply Different Methods of Inventory Valuation (Part 2) (B2.2)
  • U2L11 Effects of Each Method of Inventory Valuation (Part 1) (B2.3)
  • U2L12 Effects of Each Method of Inventory Valuation (Part 2) (B2.3)
  • U2L13 Effects of Error in Valuing Inventory on Financial Statements (Part 1) (B2.4)
  • U2L14 Effects of Error in Valuing Inventory on Financial Statements (Part 2) (B2.4)
  • U2L15 Role of Technology in Inventory (B2.5)
  • U2L16 Role of Internal Controls (B2.6)
  • U2L17 Distinguishing Capital Expenditures and Revenue Expenditures (B3.1)
  • U2L18 Identifying Elements in Determining Costs of Intangibles (Part 1) (B3.2)
  • U2L19 Identifying Elements in Determining Costs of Intangibles (Part 2) (B3.2)
  • U2L20 Record Transactions of Amortization (B3.3)
  • U2L21 Record Transactions of Depletion of Tangible Assets (B3.3)
  • U2L22 Record Transactions of Intangible Assets (B3.4)
  • U2L23 Analyse Methods of Amortization (Part 1) (B3.5)
  • U2L24 Analyse Methods of Amortization (Part 2) (B3.5)
  • Finish and Hand in BAT4M Unit 2 Assignment
  • BAT4M Unit 2 Online Test
  • BAT4M Unit 3 Overview
  • Accessibility to BAT4M Unit 3 Assignment
  • U3L1 Differences Between Limited and General Partnerships (Part 1) (C1.1)
  • U3L2 Differences Between Limited and General Partnerships (Part 2) (C1.1)
  • U3L3 Recording Transactions Related to Partnerships (Part 1) (C1.2)
  • U3L4 Recording Transactions Related to Partnerships (Part 2) (C1.2)
  • U3L5 Recording Transactions Related to Partnerships (Part 3) (C1.2)
  • U3L6 Record Distribution of Income Among Partners (Part 1) (C1.3)
  • U3L6 Record Distribution of Income Among Partners (Part 1) (C1.3)
  • U3L7 Record Distribution of Income Among Partners (Part 2) (C1.3)
  • U3L8 Partnership Equity Section of Balance Sheet (Part 1) (C1.4)
  • U3L9 Partnership Equity Section of Balance Sheet (Part 2) (C1.4)
  • U3L10 Types of Corporations and Classes of Shares (Part 1) (C2.1)
  • U3L11 Types of Corporations and Classes of Shares (Part 2) (C2.1)
  • U3L12 Types of Corporations and Classes of Shares (Part 3) (C2.1)
  • U3L13 Record Transactions Related to Common and Preferred Stocks (Part 1) (C2.2)
  • U3L14 Record Transactions Related to Common and Preferred Stocks (Part 2) (C2.2)
  • U3L15 Record Transactions Related to Common and Preferred Stocks (Part 3) (C2.2)
  • U3L16 Record Transactions Related To Dividends (Part 1) (C2.3)
  • U3L17 Record Transactions Related To Dividends (Part 2) (C2.3)
  • U3L18 Record Transactions Related To Dividends (Part 3) (C2.3)
  • U3L19 Impact of Various Forms of Dividend Distribution(Part 1)(C2.4)
  • U3L20 Impact of Various Forms of Dividend Distribution(Part 2)(C2.4)
  • U3L21 Impact of Various Forms of Dividend Distribution(Part 3)(C2.4)
  • U3L22 Financial Statements of a Corporation (Part 1)(C2.5)
  • U3L23 Financial Statements of a Corporation (Part 2)(C2.5)
  • U3L24 Financial Statements of a Corporation (Part 3)(C2.5)
  • Finish and Hand in BAT4M Unit 3 Assignment
  • BAT4M Unit 4 Overview
  • Accessibility to BAT4M Unit 4 Assignment
  • U4L1 Characteristics of Debt Financing (Part 1) (D1.1)
  • U4L2 Characteristics of Debt Financing (Part 2) (D1.1)
  • U4L3 Characteristics of Debt Financing (Part 3) (D1.1)
  • U4L4 Debt Financing and Equity Financing (Part 1) (D1.2)
  • U4L5 Debt Financing and Equity Financing (Part 2) (D1.2)
  • U4L6 Alternative Sources of Funding Available to Businesses (Part 1) (D1.3)
  • U4L7 Alternative Sources of Funding Available to Businesses (Part 2) (D1.3)
  • U4L8 Corporation’s Annual Report Section Purpose (Part 1) (D2.1)
  • U4L9 Corporation’s Annual Report Section Purpose (Part 2) (D2.1)
  • U4L10 Contrasting Annual Reports of Publicly Traded Corporations (Part 1) (D2.2)
  • U4L11 Contrasting Annual Reports of Publicly Traded Corporations (Part 2) (D2.2)
  • U4L12 Current and Projected Financial Strength of a Corporation (Part 1) (D2.3)
  • U4L13 Current and Projected Financial Strength of a Corporation (Part 2) (D2.3)
  • U4L14 Role and Impact of Accounting Information (Part 1) (D3.1)
  • U4L15 Role and Impact of Accounting Information (Part 2) (D3.1)
  • U4L16 Financial Status of a Company Using Horizontal Analysis (D3.2)
  • U4L17 Financial Status of a Company Using Vertical Analysis (D3.2)
  • U4L18 Financial Status of a Company Using Financial Ratios (Part 1) (D3.3)
  • U4L19 Financial Status of a Company Using Financial Ratios (Part 2) (D3.3)
  • U4L20 Financial Status of a Company Using Financial Ratios (Part 3) (D3.3)
  • U4L21 Cash Flow Statements (Part 1) (D3.4)
  • U4L22 Cash Flow Statements (Part 2) (D3.4)
  • U4L23 Information Technology for Financial Analysis (Part 1) (D3.5)
  • U4L24 Information Technology for Financial Analysis (Part 2) (D3.5)
  • Finish and Hand in BAT4M Unit 4 Assignment
  • BAT4M Unit 4 Online Test
  • BAT4M Final Project
  • BAT4M Final Exam
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