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CTBU 102 ~ Accounting Procedures II |
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Course Information |
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Catalog Course Description |
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Covers the accounting cycle as it applies to partnership and corporation forms of ownership, including a study of accounting for promissory notes and the valuation of receivables, inventories and plant assets. Corporate, departmental and manufacturing accountings are also emphasized. |
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Course Prerequisite |
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CTBU 101 |
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Course Objective |
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Accounting Procedures II continues the students’ investigation of basic accounting concepts and procedures. |
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Media |
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College Accounting (1-26), 8th Edition, Douglas J. McQuaig, Patricia A. Bille, Houghton Mifflin Publishing Company College Accounting, Working Papers (14-26), 8th Edition |
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Course Outline |
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Unit 1 Accounting for Promissory Notes (Chs. 14 & 15) Unit 2 Accounting for Valuation of Receivables, Inventories, and Plant and Equipment (Chs. 16–18) Unit 3 Accounting for Partnerships and Corporations (Chs. 19–22) Unit 4 Accounting for Decision Making (Chs. 23 & 24) Unit 5 Departmental and Manufacturing Accounting (Chs. 25 & 26) |
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Course Procedure |
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Homework is due at the beginning of the class period and is accepted on the due date only. Homework assignments are worth a total of one hundred points. Five points will be deducted for each assignment that is late, missing, or incomplete. This deduction will begin with the fourth late, missing, or incomplete assignment. |
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Application tests will be given after each of the five units. Each test is worth 100 points and will be given at the scheduled time only. |
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The final grade will consist of the average of the five unit test scores and the homework grade. |
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Satisfactory completion of this course requires consistent classroom attendance and active participation. |
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Grading |
| 92 - 100 | A | |
| 82 - 91 | B | |
| 70 - 81 | C | |
| 60 - 69 | D | |
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Below 60 |
F |
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Classroom Policy |
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The last day for withdrawing/dropping classes with a partial refund is Tuesday, September 27; the last day to drop classes without penalty for failing (no refund) is Tuesday, October 25. |
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If an instructor is absent from class, the class is not cancelled. In this course, continue working on the current chapter assignment or reading. If it happens to be a test day, continue studying for the test or begin reading the next chapter. |
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There is a policy of no food or drinks in any classroom or lab area in this building. |
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Only in extreme cases are children allowed in classroom or laboratory facilities, and then only with approval of instructor prior to class. |
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Cellular phones, pagers, CD or various media players, and similar devices are prohibited in the classroom and laboratory facilities. Turn it off before entering the classroom. Each use will result in a 20 point deduction from your final grade. |
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Students with disabilities, whether physical, learning or psychological, who believe that they may need accommodations in this class are encouraged to contact Disability Support Services as soon as possible to ensure that such accommodations are implemented in a timely fashion. Please contact DSS to verify your eligibility for any classroom accommodations and for academic assistance related to your disability by calling 657-2283. The DSS contact person at the College of Technology is Kelley Williford, room A071. She is available Monday-Friday, 9 a.m.-2 p.m. Free tutoring services for students are available in the Academic Support Center at the COT, A035, Monday through Friday, 8 a.m.-5 p.m. The Academic Support Center on the main campus is open from 8 a.m. - 8 p.m. Monday - Thursday, 8 a.m -5 p.m Friday, and 9 a.m. – noon Saturday. Tutors specialize in math, writing, anatomy and physiology, and other specialty areas for specific majors. See http://www.msubillings.edu/asc/ for more information or call 247-3022 (COT) or 657-1641 (main campus). |
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Students rights and responsibilities, as well as the Code of Conduct are outlined in the Montana State University- Billings Student Handbook. Students should be familiar with the rights and responsibilities of students in the Academic Community. |
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MSU-B supports a drug free environment. Any student who demonstrates a pattern of behavior that suggests drug or alcohol abuse will be asked to leave class and must participate in a counseling program prior to continued attendance. Continued abuse may result in reprimand, probation, restriction, suspension or expulsion. |