BA211MatherF05 - Accounting Procedures I BA 211 Instructor:...

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Accounting Procedures I BA 211 Instructor: Gretchen B. Mather CPA Class Meeting Times/Place: MW 9:00 am to 10:15 am Towler 304 F 9:00 am to 9:50 am Towler 112 Office: Towler 303B Office Hours: Cell: 503-741-0141 Required Texts: th edition), Houghton Mifflin, Boston, MA 2004. Working Papers to Accompany College Accounting ( Chapters 1-13) Course Information: 4 Credits (3hours lecture 1 hour lab) Professional/Technical Education Division Prerequisites: BA 131 or instructor approval Course Description: Students learn to use basic accounting concepts and procedures including the accounting cycle and dealing with cash, receivables, and merchandise inventories common to a sole proprietorship. Students will also become familiar with a commonly used computerized accounting program or spreadsheet. This is first course in a year-long sequence intended for students who are planning to transfer to a four-year college. Course Objectives: Be familiar with accounting terminology Be able to journalize and post several basic business transactions Be able to complete the end of period adjusting process Be able to complete the year end accounting cycle Be able to record accounting transactions related to merchandising operations Be able to effectively use spreadsheets to compile financial reports Be able to account for cash – Reconcile cash accounts Be able to compute and accurately record accounts and notes receivables Be able to properly value and record merchandise inventory Course Requirements: Students are expected to attend class regularly but will not be graded on attendance. Poor attendance will likely result in poor performance on tests, assignments, and quizzes.
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Withdrawls from the course are the student’s responsibility. You must go through the proper channels for withdrawal from the class or you will receive an “F” for the course. Assistance:
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BA211MatherF05 - Accounting Procedures I BA 211 Instructor:...

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