Accounting
Department
BA 211:
Financial Accounting
Fall 2007
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.
3. OneKey must be purchased via the book store
(ask cashier for OneKey log-in or online)
Examinations:
There will be three examinations, two midterms and
a final. See the assignment schedule for
class dates. No make-up mid-term exams will be given after the exam date. If you are involved in campus activities
that will prevent you from taking the exam at the scheduled time, you must make arrangements to take the exam
early. If an unavoidable emergency
arises, preventing you from taking a mid-term
exam when scheduled and you provide sufficient evidence of this emergency;
the Mid-Term and Final Exam grades will be averaged.
Note Card: Note cards will
NOT be allowed for ANY exam.
Important
Dates:
Last Day to Withdraw with a grade of “W”: Friday, November 9
Final Exam: Wednesday, December 5th @ 4pm
Tutoring:
Tutoring is available, free of charge, by Beta
Alpha Psi. Time and location will be announced
in class and via blackboard. They will
have solutions to the exercises in the back of the chapters.
Final Grade for Course:
Grades
will be posted via blackboard as quickly after the final exam as possible. Students will be given 24 hours after posting
to notify instructor of any errors or questions. Once grades are posted to the university
system they will NOT be changed except in extreme circumstances.
Cheating:
Copying another student’s work is considered
cheating. This is true whether it is
homework, a project, a quiz or an exam. If you are caught cheating you are
subject to receiving an “F” for the
course. DO NOT CHEAT. Also, please
refer to Rule 15 in the Schedule of classes for guidelines regarding academic
dishonesty.
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.
Extra Credit: Extra Credit
is at professor’s discretion based on activities during the semester.
STUDENTS
WITH DISABILITIES
Accommodations
are collaborative efforts between students, faculty and Services for Students
with Disabilities (SSD). Students with accommodations approved through SSD 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 SSD should contact SSD immediately at 737-4098.
ACADEMIC
INTEGRITY
Students are expected to
follow University http://oregonstate.edu/admin/stucon/oars.htm
and College
policies.
http://oregonstate.edu/admin/stucon/student.htm
