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 ACTG 101 ~ Accounting Procedures I



  Course Information 

  Catalog Course Description  

Teaches the fundamentals of basic accounting concepts and procedures with emphasis on the accounting cycle of a sole proprietorship service enterprise and accrual accounting for a merchandising firm. Comprehensive simulation problem(s) provide application and reinforcement of the complete accounting cycle, use of business papers, cash management, payroll accounting, special journals and subsidiary ledgers may be involved.

  Course Objective  

This course is designed to help students begin to understand the role of accounting as the language of business in our free enterprise system. It examines alternate accounting procedures and methods as they apply to a service enterprise, a professional enterprise, and a merchandising enterprise.


College Accounting (1-9), 9th Edition, Douglas J. McQuaig, Patricia A. Bille, Houghton Mifflin Publishing Co., 2008

College Accounting, Working Papers (1-13), 9th Edition

  Course Outline  

Unit 1    Basic Accounting Equation, T–Accounts, Debits & Credits (Chs. 1 & 2)

Unit 2    General Journal, General Ledger (Ch. 3)

Unit 3    Adjusting & Closing Entries, Worksheet (Chs. 4 & 5)

Unit 4    Cash Funds, Payroll (Chs. 7 - 9)

  Course Procedure  

Homework is due at the beginning of the class period and is accepted on the due date only. Daily assignments that are collected are worth five points each when handed in complete and will be averaged into each student’s individual grade for the course.

Application tests will be given after each of the units. Each test is worth 100 points and will be given at the scheduled time only.

The final grade will consist of the average of the unit test scores and the homework grade.

Satisfactory completion of this course requires consistent classroom attendance and active participation.


The final grade is determined based on the percentage of available points that is actually earned. The following scale is used to determine the final semester grade.

92 - 100 A
82 - 91 B
70 - 81   C
60 - 69   D

Below 60


Note: Although it is possible to earn a D or F in this course, degree completion requirements mandate a C or better.

  Classroom Policy  

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.

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 meet with DSS staff to verify your eligibility for any classroom accommodations and for academic assistance related to your disability. Disability Support Services is located in the Academic Support Center, COT, 247-3029.

Cheating, plagiarism, and other acts of academic dishonesty are regarded as serious offenses. Instructors have the responsibility to submit, in a written report to the Associate Vice President of Student Life, any such incident that cannot be resolved between the instructor and student. Depending on the nature of the offense, serious penalties may be imposed, ranging from loss of points to expulsion from the class or college. Student rights and responsibilities can be located in the MSU-Billings Student Handbook.

Instructors have the responsibility to set and maintain standards of classroom behavior appropriate to the discipline and method of teaching. Students may not engage in any activity which the instructor deems disruptive or counterproductive to the goals of the class.

Students that have a concern regarding any inappropriate conduct should bring it to the attention of their instructor, advisor, or Department Chair immediately. Inappropriate conduct situations will be reviewed immediately.

Cellular phones, pagers, CD or various media players, and similar devices can be a nuisance and are prohibited in the classroom and laboratory facilities. Turn them off before entering the classroom. Each use will result in a 20 point deduction from your final grade. Instructors have the right to remove offending students from class. Repetition of the offense may result in expulsion from the course. The use of a cell phone as a calculator is not acceptable during any test.

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 other 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 (other campus).

Children represent a disruptive element for the classroom. They also increase the risk of accidents occurring in the laboratory. For those reasons, children should not be brought to either the classroom or the laboratory

MSU Billings 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.