BA 211 – Financial Accounting
This is a common syllabus intended as a brief overview of this course.
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Accounting information from the perspective of external users, principally investors and creditors. Emphasis on the data preparation and interpretation of financial statements, income recognition and determination, and asset valuation.
Prerequisites: Math 111 and sophomore standing.
· Each student shall be able to analyze basic business economic events to determine their effect on accounts and financial statements.
· Each student shall have a basic understanding of the accounting cycle, be able analyze economic events and prepare simple journal entries.
· Each student shall be able to interpret and analyze accrual and cash flow information presented in accounts.
· Each student shall be able to interpret and analyze financial statements.
· Each student shall have a basic understanding the principles of internal control and be able to apply them to relatively straight forward situations to identify strengths and weaknesses.
· Each student shall be able to analyze issues relating to inventory, receivables, long-lived assets, liabilities and stockholder’s equity and recommend appropriate accounting treatment.
Required Course Materials:
1. Financial Accounting, Harrison and Horngren, 6th Edition, Prentice Hall
Class notes, homework assignments, homework solutions, and other related materials are available on Blackboard.
2. Calculator: 4Function, no programmable calculators may be used for Exams.
· CALCULATORS No programmable calculators, cell phones, head phones or computers may be used during exams. Only departmental approved calculators will be allowed. Currently, only simple 4 function calculators and financial calculators such as the TI BA series are approved for exam use. The bookstore sells simple 4 function calculators for about $4. NO EXCEPTIONS
· NO NOTES will be allowed on exams.
· MIDTERM EXAMS Attendance is mandatory on scheduled test dates in the section in which you are enrolled. There will be no "make-up" midterm exams. If you are unable to take an exam for a legitimate reason acceptable to the instructor, your final exam will be given additional weight proportional to the missing exam score.
· NO MAKE UP OR EARLY FINAL EXAMS will be allowed. An exam session will be scheduled following the regular scheduled exam time for students with exam conflicts. Only students with a valid excuse for missing the regularly-scheduled final exam are eligible to take the make-up exam. In other cases students will be encouraged to take the final the following term.
· All exams (midterm and final) will be retained by the department. Any student who fails to turn in all or part of an exam will receive an F (zero points) on the exam.
STUDENTS WITH DISABILITIES
Accommodations are collaborative efforts between students, faculty and Disability Access Services (DAS). Students with accommodations approved through DAS are responsible for contacting the faculty member in charge of the course prior to or during the first week of the term to discuss accommodations. Students who believe they are eligible for accommodations but who have not yet obtained approval through DAS should contact DAS immediately at 737-4098.
Students are expected to follow University http://oregonstate.edu/admin/stucon/oars.htm and College policies.