ACCG12000D
Financial Accounting
Sheridan
 
  I: Administrative Information   II: Course Details   III: Topical Outline(s)  Printable Version
 
Section I: Administrative Information
  Total hours: 42.0
Credit Value: 3.0
Credit Value Notes: N/A
Effective: Fall 2020
Prerequisites: N/A
Corequisites: N/A
Equivalents: N/A
Pre/Co/Equiv Notes: N/A

Program(s): Bach Bus Admin Market Manage, Bach Human Resources, BachBus Admin Spply Chain Mgmt
Program Coordinator(s): Sathy Sritharakumar, Carol Bureau, Maryam Hafezi
Course Leader or Contact: Maurizio Di Maio
Version: 20200914_00
Status: Approved (APPR)

Section I Notes: Students registered in Bachelor of Business Administration-Accounting and Bachelor of Business Administration-Finance are required to take ACCG12001D. This is course is required for the Bachelor of Business Administration-Human Resource Management, Bachelor of Business Administration-Marketing Management or Bachelor of Business Administration-Supply Chain Management Students.

 
 
Section II: Course Details

Detailed Description
Students prepare financial statements that summarize an entity's economic events through the use of generally accepted accounting principles. The complexity of the global business environment requires students to identify and distinguish international differences in accounting reporting and financial statement analysis. Students critically examine and interpret financial statements including the Statement of Financial Position, Income Statement, Statement of Comprehensive Income, Statement of Retained Earnings, Statement of Changes in Equity and Cash Flow Statement. Through a combination of various learning techniques including interactive lectures, inquiry based learning, group work and case studies, students examine accounting principles to prepare financial statements and assess the financial performance of an entity.

Program Context

 
Bach Bus Admin Market Manage Program Coordinator(s): Carol Bureau
This required core course provides a foundation for higher level courses that use both quantitative and qualitative information for understanding the financial and operational performance of an organization.

Bach Human Resources Program Coordinator(s): Sathy Sritharakumar
This required core course provides a foundation for higher level courses that use both quantitative and qualitative information for understanding the financial and operational performance of an organization.

BachBus Admin Spply Chain Mgmt Program Coordinator(s): Maryam Hafezi
This required core course provides a foundation for higher level courses that use both quantitative and qualitative information for understanding the financial and operational performance of an organization.


Course Critical Performance and Learning Outcomes

  Critical Performance:
By the end of this course, students will have demonstrated the ability to analyze financial statements, whether local or international, at a fundamental user level in order to make informed, ethical decisions.
 
Learning Outcomes:

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

  1. Identify relevant financial data used in making business decisions.
  2. Explain the financial accounting elements to consider when making a decision that impacts an entity's financial position.
  3. Explain the information communicated in the different parts of the financial statements and in annual reports.
  4. Prepare financial statements using generally accepted accounting principles.
  5. Interpret financial accounting information to respond to accounting issues and make appropriate decisions.
  6. Determine the impact on business analysis of different financial accounting measures and forms of reporting.
  7. Analyze the process of making a decision based on financial statements while considering the existing organizational structure, strategy, culture and external environment.
  8. Assess all financial decisions with an ethical perspective on corporate responsibilities.
  9. Demonstrate professional behaviours including: a. Meet due dates. b. Produce professional quality assignments.

Evaluation Plan
Students demonstrate their learning in the following ways:

 Evaluation Plan: IN-CLASS & ONLINE INSTRUCTION
 Quizzes (10 x 1%)10.0%
 Assignments (10 x 2%)20.0%
 Midterm Exam30.0%
 Final Exam (Cumulative)40.0%
Total100.0%

Evaluation Notes and Academic Missed Work Procedure:
In addition to achieving a minimum 50% overall grade, a student must achieve a grade of at least 50% on the final comprehensive exam in order to receive credit for this course.



Evaluation Plan: IN-CLASS
 Quizzes (10 x 1%)10.0%
 Assignments (10 x 2%)20.0%
 Midterm Exam30.0%
 Final Exam (Cumulative)40.0%
Total100.0%

Evaluation Notes and Academic Missed Work Procedure:
In addition to achieving a minimum 50% overall grade, a student must achieve a grade of at least 50% on the final comprehensive exam 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.
Print Instruction Mode Professor Applicable Student Group(s)
In-Class Multiple Professors Bachelor of Business Administration
In-class & Online Instruction Multiple Professors Bachelor of Business Administration

Sheridan Policies

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

Academic Integrity: The principle of academic integrity requires that all work submitted for evaluation and course credit be the original, unassisted work of the student. Cheating or plagiarism including borrowing, copying, purchasing or collaborating on work, except for group projects arranged and approved by the professor, or otherwise submitting work that is not the student's own, violates this principle and will not be tolerated. Students who have any questions regarding whether or not specific circumstances involve a breach of academic integrity are advised to review the Academic Integrity Policy and procedure and/or discuss them with the professor.

Copyright: A majority of the course lectures and materials provided in class and posted in SLATE are protected by copyright. Use of these materials must comply with the Acceptable Use Policy, Use of Copyright Protected Work Policy and Student Code of Conduct. Students may use, copy and share these materials for learning and/or research purposes provided that the use complies with fair dealing or an exception in the Copyright Act. Permission from the rights holder would be necessary otherwise. Please note that it is prohibited to reproduce and/or post a work that is not your own on third-party commercial websites including but not limited to Course Hero or OneNote. It is also prohibited to reproduce and/or post a work that is not your own or your own work with the intent to assist others in cheating on third-party commercial websites including but not limited to Course Hero or OneNote.

Intellectual Property: Sheridan's Intellectual Property Policy generally applies such that students own their own work. Please be advised that students working with external research and/or industry collaborators may be asked to sign agreements that waive or modify their IP rights. Please refer to Sheridan's IP Policy and Procedure.

Respectful Behaviour: Sheridan is committed to provide a learning environment that supports academic achievement by respecting the dignity, self-esteem and fair treatment of every person engaged in the learning process. Behaviour which is inconsistent with this principle will not be tolerated. Details of Sheridan's policy on Harassment and Discrimination, Academic Integrity and other academic policies are available on the Sheridan policy website.

Accessible Learning: Accessible Learning coordinates academic accommodations for students with disabilities. For more information or to register, please see the Accessible Learning website (Statement added September 2016)

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. Any changes to course curriculum and/or assessment shall adhere to approved Sheridan protocol. 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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