Days of the Year and Midterm Examination Essay

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University of Manitoba I. H. Asper School of Business

Department of Accounting and Finance Winter 2012

ACC 1100 INTRODUCTORY FINANCIAL ACCOUNTING
A01 Tuesday and Thursday 8:30 a.m. – 9:45 a.m.

Instructor: Sonja Carney Office: 374 Drake Centre Office Hours: Monday and Wednesday 10:00 a.m. – 12:00 p.m. or by appointment Telephone: Fax: E-mail: 474-9709 474-7545 Sonja_Carney@umanitoba.ca

INTRODUCTION Accounting is the language of business. If you do not understand its fundamental concepts, terms, principles, and tools, you will find it difficult to comprehend many of the situations and decisions you will face during your career in business, regardless of which field you ultimately pursue. The knowledge and skills you gain in this course will help you understand how this information is generated, measured, reported, and interpreted, so by its end, you will be fully conversant in the language of business. COURSE OBJECTIVES The overall objective of this course is to develop your knowledge of, and your ability to use, financial accounting information. At the conclusion of this course you will be expected to: 1. be able to interpret financial statements and derive information to support decision-making; 2. have an understanding of financial accounting concepts and the way concepts are applied in preparing financial statements; 3. be aware of the existence of alternative accounting treatments and the need to exercise judgment in deciding on the treatment appropriate in a specific situation; and 4. to a lesser extent, be able to prepare financial statements.

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LEARNING GOALS This course will also address the following learning goals: 1. Ethics: students will be exposed to ethical situations in assigned homework questions and classroom discussions 2. Internationalization: students will be introduced to International Financial Reporting Standards (IFRS) and its implications on Canadian accounting policies 3. Communication: students will be encouraged to participate in classroom discussions and will be evaluated on written communication skills on examination papers 4. Quantitative methods: students will develop skills in basic quantitative analyses in assigned homework questions and classroom activities 5. Critical thinking: students will be expected to apply concepts learned in evaluating accounting policies and analyzing financial statements REQUIRED TEXT AND SUPPLIES Harrison, Horngren, Lemon, Seguin & Lemon, Financial Accounting (Fourth Canadian Edition), Pearson Canada. This text is available at the Campus Bookstore. Each student must also acquire an iclicker available at the Campus Bookstore. MARK ALLOCATION Labs See page 4 for details. 10% 20%

Midterm Examination #1 Monday, February 6, 7:15 p.m. – 9:15 p.m. Days 1 to 6 Rooms to be announced Midterm Examination #2 Monday, March 5, 7:15 p.m. – 9:15 p.m. Days 1 to 12 (greater emphasis on Days 7 to 12) Rooms to be announced Final Examination To be scheduled by the Registrar’s Office 3 hours The final is a comprehensive exam.

25%

45%

100% BONUS MARKS In each class, one student who demonstrates a strong understanding of the material through classroom discussion may earn one half of a bonus mark to be added to their final grade. 2

CONDUCT OF THE COURSE Given that the text provides ample coverage on most topics, class time will not focus on covering content. Class time will primarily consist of in-class discussion clarifying the conceptual material and learning activities involving the application of concepts covered in the text. Students are expected to complete the text readings prior to class. Homework problems have been selected and assigned for each topic covered in the course. Students should spend at least four hours per lecture hour completing readings, reviewing lecture and lab material and completing homework assignments. The assigned homework problems are not to be handed in. Students are responsible to complete the assigned homework questions
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