Withdrawal from class if you wish to withdraw from

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Withdrawal from Class If you wish to withdraw from the course, YOU must contact the Registrar’s office to do so; your instructor or advisor CANNOT do this for you. Academic Honesty Unless otherwise indicated, all work done on assignments, projects, and tests should be the work of the student alone. Assistance given or received which violates these arrangements will be deemed to represent academic dishonesty. Infractions will be dealt with according to established policy found in the Gardner-Webb University Catalog . Students found guilty of academic dishonesty will receive a grade of F in the course. Academic dishonesty includes, but is not limited to, receiving tests and/or homework from prior semesters, receiving test banks that are accessible online or through other means, and plagiarism. Therefore, students should take care to follow APA or other recommended guidelines for documentation guidelines for any research papers written. The Noel Program for the Disabled If your learning or participation in this class might be affected in any way by a disability recognized under the Americans with Disabilities Act (ADA), you will need to do the following: (1) register with the Noel Program for the Disabled at Gardner-Webb University--(704) 406-
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4270; and (2) inform the instructor about your disability so that the instructor can work with you and the Noel Program to arrange necessary accommodations. It is important that you take both of these steps no later than the first week of the semester. These requirements must be met before any accommodation to a claimed disability can be provided by the instructor. ADDITIONS, CORRECTIONS, AND CHANGES: There may be additions, corrections, and changes to this syllabus. Any such adjustments or amendments will be communicated using the announcements board, and will become the syllabus upon such notice.
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COURSE CONTENT AND OBJECTIVES: Course Goals and Learning Outcomes: 1. Describe the function and primary focus of financial accounting 2. Explain and calculate the difference between cash and accrual accounting 3. Define generally accepted accounting principles (GAAP) and discuss the historical development of accounting standards. 4. Explain why the establishment of accounting standards is characterized as a political process. 5. Explain the purpose of the FASB’s conceptual framework. 6. Analyze routine economic events and record their effects on a company’s financial position using the accounting equation format 7. Record transactions using the general journal format. 8. Post the effects of journal entries to general ledger accounts and prepare an unadjusted trial balance. 9. Identify and prepare the different types of adjusting journal entries 10. Prepare adjusting journal entries in general journal format, post entries, and prepare an adjusted trial balance.
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