Sheridan Course Outlines

Land Acknowledgement

Sheridan College resides on land that has been, and still is, the traditional territory of several Indigenous nations, including the Anishinaabe, the Haudenosaunee Confederacy, the Wendat, and the Mississaugas of the Credit First Nation. We recognize this territory is covered by the Dish with One Spoon treaty and the Two Row Wampum treaty, which emphasize the importance of joint stewardship, peace, and respectful relationships.

As an institution of higher learning Sheridan embraces the critical role that education must play in facilitating real transformational change. We continue our collective efforts to recognize Canada's colonial history and to take steps to meaningful Truth and Reconciliation.

Section I: Administrative Information

Total hours: 42.0
Credit Value: 3.0
Credit Value Notes: N/A
Effective: Winter 2018
Prerequisites: ACCG32004D
Corequisites: N/A
Equivalents: N/A
Pre/Co/Equiv Notes: N/A

Program(s): Bach Bus Admin Market Manage, Bach Business Admin Accounting, Bach Business Admin Finance, Bach Human Resources, BachBus Admin Spply Chain Mgmt
Program Coordinator(s): Sean O'Flynn, Carol Bureau, Francis Fasanu, Maryam Hafezi, Mark Weaver
Course Leader or Contact: N/A
Version: 20180122_00
Status: Approved (APPR)

Section I Notes: This course will be delivered in hybrid format.

Section II: Course Details

Detailed Description
Students examine accounting and managing processes for governments andother not-for-profit organizations. Topics include the institutionalsetting, accounting standards, financial statements, cost control andrisk management. Through interactive lectures, classroom problem solving exercises,case studies and essays, students will review and analyze governmentannual reports and budget documents, critically analyze public sectorperformance information, review, evaluate, and/or recommend costmanagement and control practices in public sector enterprises andidentify and manage risk.

Program Context

Bach Bus Admin Market Manage	Program Coordinator(s): Carol Bureau
This is a business elective course in the Bachelor of Business Administration (BBA) Accounting program, as well as BBA Finance, BBA Human Resources, BBA Marketing and BBA Supply Chain Management. It is an advanced level course in financial accounting that further develops the use of professional judgment in financial reporting. The outcomes and learning experiences of these course components will contribute to the students' Creative Learning professional accounting programs of study.
Bach Business Admin Accounting	Program Coordinator(s): Francis Fasanu
This is a business elective course in the Bachelor of Business Administration (BBA) Accounting program, as well as BBA Finance, BBA Human Resources, BBA Marketing and BBA Supply Chain Management. It is an advanced level course in financial accounting that further develops the use of professional judgment in financial reporting. The outcomes and learning experiences of these course components will contribute to the students' Creative Learning professional accounting programs of study.
Bach Business Admin Finance	Program Coordinator(s): Mark Weaver
This is a business elective course in the Bachelor of Business Administration (BBA) Accounting program, as well as BBA Finance, BBA Human Resources, BBA Marketing and BBA Supply Chain Management. It is an advanced level course in financial accounting that further develops the use of professional judgment in financial reporting. The outcomes and learning experiences of these course components will contribute to the students' Creative Learning professional accounting programs of study.
Bach Human Resources	Program Coordinator(s): Sean O'Flynn
This is a business elective course in the Bachelor of Business Administration (BBA) Accounting program, as well as BBA Finance, BBA Human Resources, BBA Marketing and BBA Supply Chain Management. It is an advanced level course in financial accounting that further develops the use of professional judgment in financial reporting. The outcomes and learning experiences of these course components will contribute to the students' Creative Learning professional accounting programs of study.
BachBus Admin Spply Chain Mgmt	Program Coordinator(s): Maryam Hafezi
This is a business elective course in the Bachelor of Business Administration (BBA) Accounting program, as well as BBA Finance, BBA Human Resources, BBA Marketing and BBA Supply Chain Management. It is an advanced level course in financial accounting that further develops the use of professional judgment in financial reporting. The outcomes and learning experiences of these course components will contribute to the students' Creative Learning professional accounting programs of study.

Course Critical Performance and Learning Outcomes

	Critical Performance:
	By the end of the course, students will have demonstrated the ability to apply generally accepted accounting principles to government and other non-profit enterprises.

Learning Outcomes:

To achieve the critical performance, students will have demonstrated the ability to:

Differentiate between public sector and private sector accounting.
Appraise government measures of performance management and provide recommendations for improvements through reference to applicable Statements of Recommended Practice.
Evaluate the government budget process based on the theory/processes of budgeting.
Interpret PSAB (Public Sector Accounting Board) standards in making professional judgments on how to account for public sector accounting situations.
Assess whether a set of government financial statements and supporting information meet the four financial statement objectives.
Compare financial statements for governments and those for not-for-profit organizations.
Assess a government's risk management strategies and make recommendations for improvement.
Demonstrate professional behaviours including: a. work effectively in a team environment b. meet due dates c. produce professional quality assignments d. use reference materials responsibly

Evaluation Plan
Students demonstrate their learning in the following ways:

Evaluation Plan: IN-CLASS & ONLINE INSTRUCTION

	Assignments (2 Cases @ 10% each, Project/Essay @ 15%)	35.0%
	Midterm Exam	30.0%
	Final Exam	35.0%
	Total	100.0%

Evaluation Notes and Academic Missed Work Procedure:

In addition to achieving a minimum 50% overall grade, a student must have a combined average of at least 50% on the non-group components of the evaluation plan in order to receive credit for this course.

Provincial Context
The course meets the following Ministry of Colleges and Universities requirements:

Prior Learning Assessment and Recognition
PLAR Contact (if course is PLAR-eligible) - Office of the Registrar

Not Eligible for PLAR

Section III: Topical Outline

Some details of this outline may change as a result of circumstances such as weather cancellations, College and student activities, and class timetabling.
Instruction Mode: In-class & Online Instruction
Professor: Multiple Professors
Resource(s):

	Type	Description
Required	Other	Course Pack including: Authoritative Guidance: Reporting on Public Sector Operations - CICA
Required	Other	Selected CA Magazine articles: The Gate Keeper; Municipalities on the Move.
Required	Other	Selected articles from Public Sector Digest
Optional	Other	Non-Authoritative Guidance such as: Financial Reporting by First Nations
Optional	Other	20 Questions About the Government Reporting Entity
Optional	Other	Public Performance Reporting: Guide to Preparing Public Performance Reports
Optional	Other	Guide to Accounting for and Reporting Tangible Capital Assets
Optional	Other	20 Questions About Government Financial Reporting

Applicable student group(s): Bachelor of Business Administration
Course Details:

Description:

Module 1 - Canadian Governments: The Financial and Institutional Setting
Learning Outcome: 1

Module 2 - Accountability and Performance Management
Learning Outcome: 2, 7

Module 3 - Financial Planning and Budgeting Systems
Learning Outcome: 3

Module 4 - Public-Sector Accounting Standards
Learning Outcome: 2, 4
Case #1: 10%

Module 5 - Financial Reporting Standards, Tools, and Practices
Learning Outcome: 5
Midterm Exam: 30%

Module 6 - Financial Statements
Learning Outcome: 5, 6

Module 7 - Analysis of Governmental Financial Performance
Learning Outcome: 6
Case #2: 10%

Module 8 - Cost Management and Control Practices
Learning Outcome: 7

Module 9 - Risk Management
Learning Outcome: 7
Project/Essay: 15%
Final Exam: 35%

Sheridan Policies

It is recommended that students read the following policies in relation to course outlines:

Academic Integrity
Copyright
Intellectual Property
Respectful Behaviour
Accessible Learning

All Sheridan policies can be viewed on the Sheridan policy website.

Appropriate use of generative Artificial Intelligence tools: In alignment with Sheridan's Academic Integrity Policy, students should consult with their professors and/or refer to evaluation instructions regarding the appropriate use, or prohibition, of generative Artificial Intelligence (AI) tools for coursework. Turnitin AI detection software may be used by faculty members to screen assignment submissions or exams for unauthorized use of artificial intelligence.

Course Outline Changes: The information contained in this Course Outline including but not limited to faculty and program information and course description is subject to change without notice. Nothing in this Course Outline should be viewed as a representation, offer and/or warranty. Students are responsible for reading the Important Notice and Disclaimer which applies to Programs and Courses.

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