BAT4M: Financial Accounting Principles

BAT4M: Financial Accounting Principles


This course introduces students to advanced accounting principles that will prepare them for postsecondary 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..

Prerequisites:  Financial Accounting Fundamentals BAF3M

Course Preview



1. The Accounting Cycle
Throughout this course, students will:
• Demonstrate an understanding of accounting principles and practices.
• Demonstrate an understanding of the accounting cycle in a computerized environment for a service business and a merchandising business.
• Demonstrate an understanding of ethics and issues in accounting.

2. Accounting Practices for Assets
By the end of this course, students will:
• Demonstrate an understanding of accounting procedures for short-term assets.
• Analyse accounting procedures for inventories.
• Demonstrate an understanding of methods of accounting for capital assets.

3. Partnerships and Corporations
By the end of this course, students will:
• Demonstrate an understanding of accounting in partnerships.
• Demonstrate an understanding of accounting in corporations.

4. Financial Analysis and Decision Making
By the end of this course, students will:
• Compare methods of financing.
• Explain and interpret a corporation’s annual report.
• Use financial analysis techniques to analyse accounting data for decision-making purposes.



Unit Name of Unit Time Allocated in Hours
Unit 1 The Accounting Cycle 22
Unit 2 Accounting Practices for Assets 30
Midterm Report Cards
Unit 3 Partnerships and Corporations 26
Unit 4 Financial Analysis and Decision Making 22
Independent Study Unit 10
  Total 110 hours
  Final Evaluation (3 Hours)



A variety of teaching and learning strategies are used in this course to meet the needs of a diverse range of learners.

• Information & Socratic Videos
• Student Feedback Forms
• Discussion Forums
• Business Storytelling
• Interactive Video
• Games
• Accounting Software
• Articulate Modules
• Presentations
• Big Idea Videos
• Case Studies
• Role Play
• Strategy Reports
• Special Calculators
• Check-Up Quizzes
• Web Research
• Sample Tests
• Audiocasts
• Creating Business Documents
• Exemplars
• Choose Your Own Adventure




We believe that the goal of assessment and evaluation is to support and enhance student learning. Our academic program exposes students to a variety of assessment and evaluation methods and techniques at all grade levels to encourage the development of critical thinking skills, creative problem solving and meaningful learning experiences.

Assessment as Learning Assessment for Learning Assessment of Learning
Student Product
· Quizzes
· Databases
· Games
Student Product
· Image Captioning
· Quizzes
· Pre-Submission Reviews
· Databases
· Games
Student Product
· Assignments
· Tests
· Exam
· Reports
· Essays
· Presentations
· Journals/Financial Statements
· Audio/Video Files
· Case Studies
· Discussions Forums
· Databases
· Songs
· Role Play
· Skype Sessions
· Observation for Discussion Forum participation and submissions
· Class discussions
· Presentations
· Presentations
· Audio Files
· Video Files
· Student teacher discussion
· Small group discussion
· Brainstorming
· Office hours (chat)
· Padlets
· Student?Teacher conferences
· Discussion Forums
· Peer-feedback
· Padlets
· Skype sessions with questions
· Discussion forums



The percentage grade represents the quality of the students’ overall achievement of the expectations for the course and reflects the corresponding achievement as described in the achievement chart for Business.

  1. Term work will be 70% of the overall grade for the course;
  2. The final written exam will be worth 30% of the grade.

Achievement Categories

Criteria Strategy Percentage
Knowledge and Understanding The ability to demonstrate thorough knowledge and understanding of the topics covered. Usually students demonstrate knowledge by explaining concepts, theories or terms. 25%
Thinking and Inquiry The ability to use past knowledge to make connections and extensions to create new knowledge. Usually students demonstrate thinking through problem solving and creating new ideas and/or theories. 25%
Communication The ability to use the five pillars of literacy to communicate a concept, idea or theory to others. Usually students will demonstrate proper communication skills through reading, writing, speaking, viewing and representing. 20%
Application The ability to use the theory, concepts and knowledge acquired and apply it to experiences, new situations and different tasks. Usually, students will demonstrate application through performing tasks like cases, plans, situational analyses, etc. 30%


Achievement Chart

A Summary Description of Achievement in Each Percentage Grade Range And Corresponding Level of Achievement

Percentage Grade Range Achievement Level Summary Description
80–100% Level 4 A very high to outstanding level of achievement.  Achievement is above the provincial standard.
70–79% Level 3 A high level of achievement.  Achievement is at the provincial standard.
60–69% Level 2 Moderate level of achievement.  Achievement is below, but approaching the provincial standard.
50–59% Level 1 A passable level of achievement.  Achievement is below the provincial standard
Below 50% Level R Insufficient achievement of curriculum expectations.  A credit will not be granted



BAT4M online course of study
Computer with the Internet access



Role of Technology in the Curriculum

Rosedale Academy courses leverage the power of information and communication technologies to provide rich, dynamic learning experiences.  Students explore, evaluate and create concepts and works using a wide array of digital tools.  They demonstrate their learning through text, video, voice and visual assignments that teach multi-literacy and media skills.  Students also enhance their computer and technology skills in ways that are useful for their future academic and personal pursuits.

Teachers at Rosedale Academy get to know their learners, provide rich, descriptive feedback and assess student contributions and products AS, FOR and OF learning through digital technologies.  They enable rapid feedback and communication at any time without borders in our global community.


Tool Use Benefit
Discussion forums Whole class discussion (written) Creates a record of each student’s contributions.
Group activities Small group collaboration and discussions. Encourages student participation.
Live Skype sessions Teacher leads the lesson with students as a class.  Teacher holds reviews sessions with whole class or individuals. Observations of whole class and individual students.  Assessment for learning.
Computer Simulations Individual or class exploration and visualization of concepts relating to the curriculum. Allows hands-on exploration and investigation as an alternative learning strategy.
Online Lab Investigations Application of concepts relating to the curriculum. Allows students to experience laboratory environment in an online setting and apply proper laboratory techniques.
Learning Modules Students explore content in an interactive manner with built-in assessments as they progress. Students can navigate content at their own pace and assess their own learning along the way.
Articulate Storyline Presentations Content is presented in an interactive manner with multimedia elements and assessments built-in. Varied presentation style caters to different types of learners.  Students can assess their own learning as they progress.
Glossary Vocabulary reference and recording. Allows students to reference key course vocabulary.


English as a Second Language

Rosedale Academy provides students with comprehensive ESL support to enhance their proficiency with the English language.

  • All Rosedale Academy instructional materials and resources are designed with English Language Learners in mind. Online and face-to-face instructional resources make use of differentiated learning methods and carefully structured language. These resources support English language development as students are taking credit courses in all academic fields.
  • Teachers at Rosedale Academy provide a variety of accommodations for English Language Learners. These accommodations include:  extended time for tests and exams; chunking of assignments and tests; a safe space for asking questions; formative feedback; mini-lessons in spelling, sentence structure and grammar; and access to ESL resources and expert discussion.
  • The self-paced delivery method of this course allows students to take the time that they require to engage in meaningful participation while still enjoying the enriching experience of working in an online global classroom.
  • All teachers at Rosedale Academy are responsible for helping students to develop their ability to use English in academic courses.


Career Education

This course promotes skills effective for a variety of careers and informs students of some of the career opportunities where oral and written communication is considerable assets. Students will learn how to use English to inform audiences about ideas, persuade audiences to change their opinion or buy a product, and to formulate ideas. Students will also understand the importance of social media in their search for future education and career opportunities. Finally, this course also helps to prepare students for university application by providing a unit that helps them write a persuasive application essay.  Beyond the immediate needs of the student, this also course focuses on demonstrating the value of English in jobs like business where clear communication is highly valued.


Academic Integrity

Students are expected to maintain high standards of honesty and academic integrity throughout their participation in all courses. This includes avoiding any instance of fraud, plagiarism and cheating.  Rosedale Academy takes the following steps to ensure academic integrity:

  • Students provide photo identification
  • Course assignments include audio and video components
  • Teachers Skype weekly with their classes
  • Students are encouraged and supported to develop original work
  • Exams are proctored by adults in trusted positions

When a teacher has reasonable grounds to believe that a student has violated these standards, the school principal will review the incident and, if needed, enforce disciplinary procedures. More information about Academic Honesty may be found in section 5.3 of the school calendar.


Late and Missed Assignment

Rosedale Academy provides a flexible, self-paced learning opportunity, which allows students to proceed through each course at their own speed. Students may submit any assignment from any unit while he or she is enrolled in this course. Assignments will not be accepted once the student’s enrolment period has ended. Students must complete and submit all course requirements prior to booking their final exam. Course requirements include but are not limited to: assignments, tests, and learning log.



Principles of Financial Accounting Canadian Edition © 2014
Authors: Weygandt, Kieso, Kimmel,
Publisher: John Wiley & Sons Canada
ISBN-13: 9781118757147

Canadian Business Magazine –
This site is the online version of the Canadian Business Magazine.

CPA Magazine –
Magazine published by the professional accounting association in Ontario and Canada

D&A Magazine –
Discussions and analysis on current accounting topics in Canada.

Business Review Canada –
Content for C-level executives in Canada and the United States.

MacLeans –
Maclean’s is Canada’s only national weekly current affairs magazine.

Globe and Mail –
The Hamilton Spectator –
The Toronto Star –
National Post –
Ottawa Business Journal –
The Independent –

Maxed Out (2006): Credit cards allow us to buy a wide range of things without carrying around a load of cash, but they come with some pretty hefty financial strings attached. In this film, viewers will see just how credit card debt is hurting the average American and what predatory and abusive practices in the credit card industry are doing to hurt consumers.

In Debt We Trust (2006): Another hard look at debt, this film shows the major economic changes that have occurred over the past few decades both for the average person and our nation as a whole.

The Ascent of Money (2008): In this award-winning PBS movie series, viewers will learn about the long history of banking, money and credit from the Middle Ages up to the present day.

SKU: BAT4M-2017-03 Category: Tag:

Additional information

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I am an ONTARIO student with an OEN ($590.00 CAD), I am an INTERNATIONAL student without an OEN ($680.00 CAD)