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Accounting
Department
BA 211:
Financial Accounting
This
is a common syllabus intended as a brief overview of this course.
Please
click on your instructor’s name for that section’s specific course materials.
Amy Bourne (Fall and Winter)
Carol Brown (Summer)
Catalog Description:
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.
Learning
Outcomes
·
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 stockholders equity and recommend
appropriate accounting treatment.
Required Course
Materials:
1. Financial Accounting,
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.
ACCOUNTING DEPARTMENT POLICIES
REGARDING 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.
ACADEMIC
INTEGRITY
Students are expected
to follow University http://oregonstate.edu/admin/stucon/oars.htm
and
College policies.