MW 5:30 pm - 6:50 pm
General Learning Goals:
Students will demonstrate problem solving and decision making abilities through the critical analysis, evaluation, and interpretation of business information. Classroom discussion, problem assignments and examinations will require students to use critical thinking skills to apply accounting concepts and principles to various situations. Demonstrations of problem solving and decision making abilities will be included in class lectures. Students will develop these skills by completing assigned and graded homework. The development of each student’s abilities will be assessed through quizzes and examinations which require problem solving and decision making.
Course Specific Learning Goals: After completing this course, students should be able to:
Utilize/explain equity method accounting
Consolidate financial information and financial statements
Account for intercompany debe issues
Account for foreign currency transactions
Translate foreign currency financial statements
Account for partnerships
Grading and Evaluation:
An average of at least 90% results in a grade of A, 80-89% B, 70-79% C, 60-69% D, <60% F.
Your attendance, participation, and attitude will also be considered.
Regular attendance is expected and roll will be taken. Students with more than 3unauthorized absences may be dropped from the course and receive a grade of WF or F depending on the date the course is dropped. Students who are absent the class period after a major exam will forfeit any ‘difficulty’ points added to the exam score.
Missed Quiz or Examination Policy: Only one missed exam can be made up. In cases where a make-up exam is allowed (see University Class Attendance Policy), the final exam score will be used to assign a grade for the missed exam. There will be no opportunity to make-up a missed quiz or the final exam.
Incomplete Grade Policy: A grade of "incomplete" is given only in the case of emergencies, and complete documentation for the situation is required. The rare case of an “incomplete” must be satisfied within 30 days of the beginning of the next long semester.
Extra Credit Policy: There are no opportunities for extra credit in this class.
Exam Requirements: In order to take exams, the student is responsible for having:
Examinations are returned to the student and discussed in class after they are graded. They will be collected after they are discussed in class and retained as evidence of the student’s performance in this course. The examinations are the property of Midwestern State University.
Syllabus Change Policy:This syllabus is a guide for the course and is subject to change. Syllabus changes will be communicated via WebCT.
Other Policies: The University expects that students, as mature members of the academic community, will adhere to the highest standards of personal and academic integrity and taste. All acts of academicdishonesty will result in a failing grade for the course, and the College and/or University may take further action. Please note that I take this policy very seriously. For the University policies on academic integrity, refer to the MSU Student Handbook for a discussion on Standards of Conduct.
The university’s disability policy is located at http://students.mwsu.edu/disability/index.asp. Students with a disability must be registered with Disability Support Services before classroom accommodations can be provided.
Classroom Behavior: Refer toMidwestern State University’s Code of Student Conduct contained in the Student Handbook.
Questions Regarding Course Grade: Grades are confidential by law. Therefore, grades will be posted only on WebCT for this class.