FACULTY OF MANAGEMENT INTRODUCTORY ACCOUNTING MGT 2100, SECTION Y SPRING 2015

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1 FACULTY OF MANAGEMENT INTRODUCTORY ACCOUNTING MGT 2100, SECTION Y SPRING 2015 MONDAYS - 6:00PM to 9:00 PM ROOM: S4021 INSTRUCTOR OFFICE HOURS COURSE MATERIALS Required Textbook: Jeremie Lavoie Mondays 5:00 pm to 6:00 by appointment Financial Accounting, 5 th Canadian Edition Harrison, Horngren, Thomas, Berberich & Seguin Pearson, 2015 ISBN: (Order through bookstore.uleth.ca) Please note that MyAccountingLab access is recommended for this course at course ID: lavoie83256 PREREQUISITES/ CO-REQUISITES/EQUIVALENTS None MGT 2100 Y Spring

2 COURSE DESCRIPTION Introduction to the financial accounting process, including consideration of the basic concepts underlying the preparation of financial statements. Issues relating to the identification, use, measurement, interpretation, and communication of financial information will be presented. The focus of Management 2100 is on external users of information about an organization. COURSE LEARNING OBJECTIVES Chapter 1 Financial Statements: Importance of accounting and the use of accounting information Forms of business organizations Effect of business transactions on the basic accounting equation Preparation of an income statement, statements of owners equity and a balance sheet Chapter 2 Transaction Analysis: Ledger and ledger accounts Use of debits and credits to record business transactions Purpose of a journal, its relationship to the ledger and the recording process Journalize common business transactions Post from journal entries to the ledger Preparation of a trial balance Chapter 3 Accrual Accounting and Income: Revenue recognition principle Matching principle Accrual vs cash basis of accounting Adjusting entries for prepayments, accrued expenses and revenues Adjusted trial balance Preparation of an income statement, statement of owners equity and balance sheet Year end closing entries Post closing trial balance Classified balance sheet Chapter 4 Internal Control and Cash: Internal controls and limitations Internal control weaknesses and suggested improvements Record debit and credit card sales Preparation of a bank reconciliation MGT 2100 Y Spring

3 Chapter 5 Short Term Investments and Receivables: Allowance method of dealing with uncollectible amounts (including balance sheet presentation of accounts receivable at net realizable value) Journal entry to make provision for doubtful accounts, to write off an account, and to record a subsequent recovery Percentage of sales approach and the percentage of receivables approach to estimate the amount of uncollectible accounts Characteristics of a note receivable Evaluation of short term liquidity using receivables turnover and collection period Chapter 6 Inventory and Cost of Goods Sold: Determine inventory quantities Periodic and perpetual inventory systems Cost of goods sold and value of inventory on hand using a periodic system Inventory valuation using LIFO, FIFO and weighted average methods Accounting characteristic of conservatism and how it is applied in writing inventory down to the lower of cost or market Journal entries to record merchandising transactions using a periodic and perpetual inventory methods Purchases, freight in, purchase returns and allowances, purchase discount sales, freight out, sales returns and allowances, sales discounts Adjustments based on a physical inventory count Closing entries Evaluation of a company s profitability using the gross profit margin and profit margin ratios Calculation of cost of goods sold in a periodic inventory system Chapter 7 Property Plant and Equipment and Intangible Assets: Operating and capital expenditures Calculation of the cost of a long lived asset Basket or lump sum purchases of assets Amortization of property, plant and equipment Accounting for capital expenditures Disposals of PPE Amortization of natural resources Intangible assets Chapter 9 Liabilities Major types of current liabilities Contingent and estimated liabilities Recording of short term note payable transactions Chapter 10 Shareholders Equity: Types of shares and their characteristics Repurchase of shares Dividends Measuring share value MGT 2100 Y Spring

4 Chapter 11 Income Statement and the Statement of Shareholders Equity: Extraordinary gains and losses Changes in accounting policy Earnings per share Components of retained earnings Responsibility for financial statements Chapter 12 The Statement of Cash Flows: Operating, investing and financing activities Preparation of the cash flow statement Adequacy of cash flow Chapter 13 Financial Statement Analysis: Learn tools for financial statement analysis Use the statement of cash flows in decision making Compute and use financial ratios to analyze financial statements METHOD OF ASSESSMENT ASSIGNMENT VALUE DUE DATE 1 Quizzes (4 at 5% each) 20% Weeks Financial statements analysis part I 15% Week 12 3 Financial Statements analysis part II 15% Week 8 4 Class Participation 5% Continuous 5 Mid Term Exam 20% Week 7 6 Final Exam 25% Week 14 Total 100% PERFORMANCE ASSESSMENTS Quizzes: Each quiz will be worth 5 points and will be multiple choice questions intended to be a review of the material covered. Each quiz will be made available at the end of the class and will be available for 72 hours. Again, it would be wise to properly prepare before attempting the quizzes since the students will be given only one attempt and will have a time limit. Since these quizzes are accessible for 72 hours, there will be no extensions or make-ups offered. Financial statements analysis: Financial statement analysis will be a team assignment over the course of several weeks where students will have to use the material learned in class to prepare a thorough analysis of the financial statements of a Canadian publicly traded Company. Participation: Class participation will be based upon a student s engagement with problems walked through in class, discussion of accounting theory, asking questions that support discussion engagement, etc MGT 2100 Y Spring

5 Exams: There will be one midterm and a final exam. For the comprehensive exams, students will be expected to demonstrate a thorough understanding of all the material covered throughout the course. It is the students responsibility to be here for his/her exams. Please refer to the policies section for missed or deferred exams. For all examinations, each student will be allowed to bring a calculator (without text storage capability), pen and pencil. Any other electronic device must be turned off and put away. Any assignment or quiz submitted after the due date will receive a mark of 0. GRADING SCHEME Percent Mark Letter Grade Percent Mark Letter Grade A A A B B B C C C D D 0-49 F COURSE POLICIES 1. Prerequisites. It is the responsibility of students to check the prerequisites for courses before registration. If students are found to be registered in a course for which they do not have the prerequisites and they have not received prior permission from the appropriate program chair, they can be de-registered. If this occurs after the drop/add date, tuition will not be refunded. 2. Mid-term Examinations and Quizzes. Alternative arrangements for writing a missed midterm examination or quiz may be made at the discretion of the instructor. Deferrals may only be granted in extenuating circumstances beyond the student s control. 3. Final Examinations. Students who fail to write final examinations must provide satisfactory evidence of illness or extenuating circumstances AND must have the approval of the Dean for a makeup exam. Work commitments, holidays or traffic are not considered legitimate reasons for missing an exam. For unsubstantiated missed final exams that are not approved for makeup by a Dean, a grade of F (0 marks) will be given. Deferred final exams can only be written at times set by the school and instructor. Please note that if a final exam deferral is granted, the date will be set by the instructor and department. Students who fail to write a deferred final examination must provide satisfactory evidence of illness or extenuating circumstances AND must have the approval of the Dean for a makeup exam. Work commitments, holidays or traffic are not considered legitimate reasons for missing an exam. For missed deferred exams, a grade of F (0 marks) will be given. MGT 2100 Y Spring

6 4. Conduct of Examinations: The instructor may articulate regulations for late entry to and early exit from the examination room. Instructors may also prescribe or restrict materials that may be used during the exam. No material aids including such items as: mobile phones, computers, or other digital devices, may be brought into the examination site without prior approval from the instructor. Please see additional examination policies in the 2014/2015 University Calendar, page Academic Dishonesty and Plagiarism: Academic Dishonesty and Plagiarism will not be tolerated and will automatically result in a zero grade for the submission and an F for the course. Any student caught plagiarizing may also be subject to additional University sanctions. The University of Lethbridge subscribes to an electronic plagiarism detection service. Students may be required to submit their written work in electronic form for plagiarism checking. 6. Student Conduct: The University s policies are described in the calendar and all students are expected to read, familiarize, and comply with them. Special care should be taken to understand the Student Discipline Policy for academic and non-academic offenses as listed in part 4, sections 4 through 8 of the 2014/2015 Academic Calendar. Students will respect the basic standards of intellectual integrity, including, but not limited to, refraining from plagiarism, cheating or duplicating someone else s work. In addition, students are expected to take an active role in encouraging other members of the academic community to refrain from academic dishonesty, and are asked to advise the instructor if they are aware of any such violations. This provision applies to any work submitted as a group project. CLASSROOM EXPECTATIONS The material will be presented using a combination of lectures, on-line assignments, quizzes, individual project, and exams. We ll be covering approximately one chapter of the text per class and it is expected that these chapters will be ready in advance of the class. During some classes, questions may be assigned for the following class, and it is expected that the preparation of these responses will be completed prior to the start of the following class. Students may be chosen at random to present and discuss their solutions. The lectures and learning activities in this course are designed to complement the textbook material. Students are expected to read the text and to attend all scheduled classes on time. The more students actively engage in the learning process, the greater the likelihood that they will master both the meaning and application of course concepts. Accounting is learned by practice! Students are expected to have all of their electronic devices turned off before entering the classroom. MyAccountingLab will be used in the course. It is bundled with new texts or can be purchased separately if you prefer. In addition to providing endless opportunities to practice the skills you are expected to master in this course, graded assignments will be administered using this technology. The ID for the course is lavoie Follow the instructions provided with the access code purchased. Ask for more detailed instructions should you have difficulty. MGT 2100 Y Spring

7 CLASS SCHEDULE Below is a tentative outline. Recognizing that teaching excellence requires a degree of flexibility and responsiveness to both students' needs and emergent circumstances, adjustments to the course outline may sometimes be necessary, provided that no student is disadvantaged by the change. DATE TOPIC ASSIGNMENT Wk 1 January 12 Chapter 1 The Financial Statements Wk 2 - January 19 Wk 3 January 26 Wk 4 February 2 Wk 5 February 9 February 16 Wk 6 February 23 Wk 7 March 2 Wk 8 March 9 Wk 9 March 16 Wk 10 - March 23 Wk 11 March 30 April 06 Chapter 2 Transaction Analysis Chapter 3 Accrual Accounting and the Financial Statements Chapter 4 Internal Control and Cash Chapter 5 Short term Investments and Receivables No Class Family day/reading Week Chapter 6 Inventory and Cost of Goods Sold Mid Term Exam Chapter 7 Property, Plant and Equipment & Intangible Assets Chapter 8 - Liabilities Chapter 9 & 11 - Income Statement and Shareholders Equity Chapter 13 - Financial Statement Analysis No Class Easter Monday Quiz 1 Quiz 2 Quiz 3 Quiz 4 Wk 12 April 13 Chapter 12 - The Statement of Cash Flows Financial Statements analysis submission Wk 13 April 15 (Wed) Wk 14 April 27 Final Exam review Final Exam MGT 2100 Y Spring

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