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 ACTG 103 ~ Accounting Procedures III

 

 

  Course Information 

  Catalog Course Description  

Introduces advanced accounting topics. Includes voucher systems, accounting procedures for partnerships and corporations, statement of cash flows, analysis of financial statements, and an overview of departmental and manufacturing accounting.

  Course Prerequisite  

ACTG 102

  Course Objective  

Accounting Procedures III continues the study of fundamental accounting principles, concepts and procedures. In addition to the continuation of the financial approach taken in the prerequisite courses, a managerial slant is introduced.

  Media  

College Accounting (1-26), 9th Edition, Douglas J. McQuaig, Patricia A. Bille, Houghton Mifflin Publishing Co., 2008

College Accounting, Working Papers (14-26), 9th Edition, 2008

  Course Outline  

Unit 1    Accounting for Partnerships and Corporations (Chs. 19–22)

Unit 2    Accounting for Decision Making  (Chs. 23 & 24)

Unit 3    Departmental and Manufacturing Accounting (Chs. 25 & 26)

  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 five 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 five unit test scores and the homework grade.

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

  Grading  

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

Below 60

F

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.

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.

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