{"id":2563,"date":"2016-12-01T16:13:49","date_gmt":"2016-12-01T22:13:49","guid":{"rendered":"http:\/\/ndsbmcp.org\/?page_id=2563"},"modified":"2025-01-02T12:37:15","modified_gmt":"2025-01-02T18:37:15","slug":"introduction-to-accounting","status":"publish","type":"page","link":"https:\/\/www.ndsbmcp.org\/index.php\/introduction-to-accounting\/","title":{"rendered":"Introduction to Accounting"},"content":{"rendered":"<h3 style=\"text-align: center;\"><span style=\"color: #000000;\"><strong>About the Instructor<\/strong><\/span><\/h3>\n<h4><span style=\"color: #000000;\">Will Swanson<\/span><\/h4>\n<p><span style=\"color: #000000;\">Will Swanson is a certified public accountant (CPA) who currently works as the Director of Accounting at Bismarck Public School District.\u00a0 Prior to being employed with the school, Will worked at a public accounting firm, Brady Martz, as an audit manager. In that job he specialized in overseeing audits of governmental entities, including several school districts in the state.\u00a0<\/span><\/p>\n<hr \/>\n<h3 style=\"text-align: center;\"><span style=\"color: #000000;\"><strong>Important Course\u00a0Dates<\/strong><\/span><\/h3>\n<p><span style=\"color: #000000;\"><strong>December 3, 2024 &#8211; January 1, 2025:<\/strong> Registration and opt-out test open &#8211; NOW CLOSED<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>January 2, 2025<\/strong>: Class begins &#8211; Online<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>May 1, 2025<\/strong>: Course must be completed by this date with the final exam postmarked by this deadline.<\/span><\/p>\n<hr \/>\n<h3 style=\"text-align: center;\"><span style=\"color: #000000;\">\u00a0<strong>Syllabus<\/strong><\/span><\/h3>\n<p><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.ndsbmcp.org\/wp-content\/uploads\/2025\/01\/Syllabus-1.docx\">Introduction to Accounting Syllabus<\/a><\/span><\/strong><\/p>\n<hr \/>\n<h3 style=\"text-align: center;\"><span style=\"color: #000000;\"><strong>Online Lectures<\/strong><\/span><\/h3>\n<p><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.ndsbmcp.org\/wp-content\/uploads\/2025\/01\/Lesson-1-Accounting-Basics.pptx\">Lesson 1: Accounting Basics<\/a><\/span><\/strong><\/p>\n<p><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.ndsbmcp.org\/wp-content\/uploads\/2025\/01\/Lesson-2-Fund-Accounting.pptx\">Lesson 2: Fund Accounting<\/a><\/span><\/strong><\/p>\n<p><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.ndsbmcp.org\/wp-content\/uploads\/2025\/01\/Lesson-3-NDSDFARM.pptx\">Lesson 3: NDSDFARM<\/a><\/span><\/strong><\/p>\n<p><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.ndsbmcp.org\/wp-content\/uploads\/2025\/01\/Lesson-4-NDSDFARM-Cont.-and-Misc.pptx\">Lesson 4: NDSDFARM Cont. and Misc.<\/a><\/span><\/strong><\/p>\n<p><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.ndsbmcp.org\/wp-content\/uploads\/2025\/01\/Lesson-5-Reporting-Requirements.pptx\">Lesson 5: Reporting Requirements<\/a><\/span><\/strong><\/p>\n<hr \/>\n<h3 style=\"text-align: center;\"><span style=\"color: #000000;\"><strong>Resources and Websites<\/strong><\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"color: #000000;\"><strong>Required Text:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">PowerPoint Lessons 1 \u2013 5<\/span>\n<ul>\n<li><span style=\"color: #000000;\">These lessons have audio recordings that go with each slide. Audio should play automatically when the slides are changed.\u00a0 Slides need to be manually advanced once the audio is complete.\u00a0<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000000;\">NDSFARM:\u00a0 <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.nd.gov\/dpi\/sites\/www\/files\/documents\/SFO\/NDSFARM2024.pdf\" target=\"_blank\" rel=\"noopener\"><strong>https:\/\/www.nd.gov\/dpi\/sites\/www\/files\/documents\/SFO\/NDSFARM2024.pdf<\/strong><\/a><\/span><\/span><\/li>\n<li><span style=\"color: #000000;\">Chapters 2, 4 and 5 in Financial Accounting for Local and State Schools Systems: <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/nces.ed.gov\/pubs2015\/2015347.pdf\" target=\"_blank\" rel=\"noopener\">https:\/\/nces.ed.gov\/pubs2015\/2015347.pdf\u00a0<\/a><\/span><\/strong><\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><br \/>\n<strong>Useful Websites<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">North Dakota Department of Public Instruction \u2013 Finance and Operations<\/span>:<span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.nd.gov\/dpi\/districtsschools\/finance-operations\"><strong> https:\/\/www.nd.gov\/dpi\/districtsschools\/finance-operations<\/strong><\/a><\/span><\/li>\n<li><span style=\"color: #000000;\">Instructions for Completing the North Dakota School District Financial Report:<\/span> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.nd.gov\/dpi\/sites\/www\/files\/documents\/STARS\/help\/financehelp.pdf\" target=\"_blank\" rel=\"noopener\">https:\/\/www.nd.gov\/dpi\/sites\/www\/files\/documents\/STARS\/help\/financehelp.pdf<\/a><\/span><\/strong><\/li>\n<li><span style=\"color: #000000;\">North Dakota Century Code:\u00a0<a href=\"http:\/\/www.legis.nd.gov\/general-information\/north-dakota-century-code\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #0000ff;\"><strong> http:\/\/www.legis.nd.gov\/general-information\/north-dakota-century-code<\/strong><\/span><\/a><\/span><\/li>\n<\/ul>\n<hr \/>\n<h3 style=\"text-align: center;\"><span style=\"color: #000000;\"><strong>\u00a0<span style=\"font-size: 16px;\">Opt-Out Test<\/span><\/strong><\/span><\/h3>\n<p><span style=\"color: #000000;\">The opt-out test option for this class is now closed.<br \/>\n<\/span><\/p>\n<hr \/>\n<h3 style=\"text-align: center;\"><span style=\"color: #000000;\"><strong>\u00a0<span style=\"color: #000000;\">Final Exam<\/span><\/strong><\/span><\/h3>\n<p><span style=\"color: #000000;\">The reading assignment for this course is Chapters 2, 4, 5 in Financial Accounting for Local and State Schools Systems.\u00a0 Please submit a paper that is at minimum one page which discusses items that you learned from each chapter. Specifically address each chapter in your writing: points will be deducted for not covering a chapter, so it is recommended to be clear on your paper what relates to each chapter.\u00a0 The paper on the reading assignment will be worth 50 points.\u00a0 Once complete, it should be e-mailed to the instructor at<\/span> <a href=\"mailto:will_swanson@bismarckschools.org\"><span style=\"color: #000000;\"><strong><span style=\"color: #0000ff;\">will_swanson@bismarckschools.org<\/span><\/strong><\/span><\/a><span style=\"color: #0000ff;\">.<\/span><\/p>\n<p><span style=\"color: #000000;\">The final exam for this class will be 50 questions.\u00a0 The test will be a submitted online form through Google Forms. Your exam must be completed by <strong>May 1, 2025<\/strong>\u00a0or earlier. The exam will be worth 100 points (2 points a question).<\/span><\/p>\n<p><strong><a href=\"https:\/\/docs.google.com\/forms\/d\/1l_FGzVNkUqSWj-hh0RFNtDiEbXjwJ6PNuEQlKFM5iEE\/edit\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #0000ff;\">Final Exam<\/span><\/a><\/strong><\/p>\n<p><span style=\"color: #000000;\">The final exam for this course must be proctored by any school administrator, direct supervisor or board member. A<\/span> <a href=\"http:\/\/www.ndsbmcp.org\/index.php\/handbooks-and-forms\/\"><span style=\"color: #000000;\"><strong><span style=\"color: #0000ff;\">proctor verification form<\/span><\/strong><\/span><\/a> <span style=\"color: #000000;\">must be completed and emailed to<\/span> <a href=\"mailto:patty.verdouw@ndsba.org\"><span style=\"color: #000000;\"><strong><span style=\"color: #0000ff;\">patty.verdouw@ndsba.org<\/span><\/strong><\/span><\/a> <span style=\"color: #000000;\">by <strong>May 1, 2025<\/strong>, to attest that the final exam was taken in compliance with the NDSBMCP\u2019s academic integrity policy.<\/span><\/p>\n<hr \/>\n<h3 style=\"text-align: center;\"><span style=\"color: #000000;\"><strong>\u00a0Questions<\/strong><\/span><\/h3>\n<p><span style=\"color: #000000;\">Questions about the course? Email: <a href=\"mailto:will_swanson@bismarckschools.org\"><span style=\"color: #0000ff;\"><strong>will_swanson@bismarckschools.org<\/strong><\/span><\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>About the Instructor Will Swanson Will Swanson is a certified public accountant (CPA) who currently works as the Director of &hellip; <a class=\"more-link\" href=\"https:\/\/www.ndsbmcp.org\/index.php\/introduction-to-accounting\/\">Read more &raquo;<\/a><\/p>\n","protected":false},"author":239,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"_links":{"self":[{"href":"https:\/\/www.ndsbmcp.org\/index.php\/wp-json\/wp\/v2\/pages\/2563"}],"collection":[{"href":"https:\/\/www.ndsbmcp.org\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.ndsbmcp.org\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.ndsbmcp.org\/index.php\/wp-json\/wp\/v2\/users\/239"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ndsbmcp.org\/index.php\/wp-json\/wp\/v2\/comments?post=2563"}],"version-history":[{"count":88,"href":"https:\/\/www.ndsbmcp.org\/index.php\/wp-json\/wp\/v2\/pages\/2563\/revisions"}],"predecessor-version":[{"id":5900,"href":"https:\/\/www.ndsbmcp.org\/index.php\/wp-json\/wp\/v2\/pages\/2563\/revisions\/5900"}],"wp:attachment":[{"href":"https:\/\/www.ndsbmcp.org\/index.php\/wp-json\/wp\/v2\/media?parent=2563"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}