Components Included
- Lecture
- Use of special journals: Sales, Purchases, Cash Receipts, & Cash Payments.
- Inventory valuation and inventory adjustments.
- Construct financial statements.
- The accounting cycle for a merchandise sole proprietor company
- Accounting for plant and equipment
- Accounting for notes, receivable and payable, and bad debt expense.
General Statements
“The Disability Support Services Office has been designated by the college as the primary office to guide, coach and assist students with disabilities. If you receive services (or think you should) through that office and require accommodations for this class, make an appointment with the Director of Student Access (509-682-6854 or sas@wvc.edu) as soon as possible to discuss your approved accommodation needs. Any information you share is kept in strictest confidence unless you give written permission to do otherwise.
If you need a referral to that office or have further questions, please contact the Director of Student Access to assist you. Following through on these services can help you be more successful in your academic endeavors at WVC. (Note: the Director of Student Access will require appropriate documentation of disability. The use of that office is voluntary).”
WVC is committed to providing a safe learning environment. For your safety, the Bias Incident Response Team (BIRT) can connect you with resources/support to address bias-related incidents that may interfere with your academic success, particularly those directed at persons protected under WVC’s Non-Discrimination Policies and Procedures (https://www.wvc.edu/publicdisclosure/aa-eo-statements.html). Please visit the BIRT site at https://www.wvc.edu/bias to learn more and find out how you can report bias-related incidents.
WVC students are entitled to two days of excused absences per academic year for reasons of faith or conscience or for organized activities conducted under the auspices of a religious denomination, church or religious organization. Students’ grades may not be adversely impacted by absences authorized under this policy. Each holiday taken under this policy must be taken as a whole day, i.e. the day may not be divided into hours and taken piecemeal. Related Procedures 1400.610.
Any student who engages in any form of academic dishonesty may be subject to discipline. Common instances of academic dishonesty include (but are not limited to): cheating; fabrication; plagiarism; facilitating, aiding or abetting others in academic dishonesty; collusion; or resubmitting work previously submitted for another course without instructor permission. Academic dishonesty may be subject to both academic sanctions and/or code of conduct sanctions.