CACC414 - Course Outline - Fall 2014 - Thursday - NB(2)

8/10/2019 CACC414 - Course Outline - Fall 2014 - Thursday - NB(2)

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The Chang School

CACC414 Intermediate Accounting 1

Fall 2014

______________________________________________________________________

INSTRUCTOR INFORMATION

COURSE CO-ORDINATOR: Julie McDonald

INSTRUCTOR: Nicholas Bordignon CPA, CA, MBA

INSTRUCTOR E-MAIL: [email protected]

SECTION: 610CLASS TIME: Thursdays 6:30PM to 9:30PM

CLASS LOCATION: TRS2147 PT Classroom

_______________________________________________________________________

PREREQUISITE: CACC 410 or CACC 333 or Direct Entry

METHODS OF POSTING GRADES:

Online assignment grades will be available through the Pearson (MyAccountingLab)website once the student submits the assignment online.

Grades on tests and exams, including the final exam, will be posted on Blackboard.Questions regarding grades must be directed to the instructor.

Students who wish not to have their course grades posted must inform the instructor inwriting before the second session.

All final grades will be provided by the Registrars Office and will be available on theweb atmy.ryerson.ca (RAMSS).

Grades will not be e-mailed or faxed.

E-MAIL USAGE & LIMITS:

Students are required to activate and maintain a Ryerson Matrix e-mail account. This shall be

the official means by which you will receive university communications. Seehttp://www.ryerson.ca/senate/policies/pol157.pdf.

All students are expected to use their Ryerson email address for all communication with theirinstructor. The subject area of an email message should contain the course code (CACC 414) orthe message may not receive a response. Student emails will be returned within three academic

days. Questions on the course materials should be addressed in class or during office hours.
http://www.ryerson.ca/calendar/2010-2011/pg2571.html#217358http://www.ryerson.ca/calendar/2010-2011/pg2571.html#217356http://my.ryerson.ca/http://www.ryerson.ca/senate/policies/pol157.pdfhttp://www.ryerson.ca/senate/policies/pol157.pdfhttp://www.ryerson.ca/senate/policies/pol157.pdfhttp://my.ryerson.ca/http://www.ryerson.ca/calendar/2010-2011/pg2571.html#217356http://www.ryerson.ca/calendar/2010-2011/pg2571.html#217358


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INTERNET:

Students will be required to use the internet to access the lecture notes, quizzes, assignments,check figures, selected solutions and other course materials.

COURSE DESCRIPTION:

This course reviews and embellishes the financial reporting requirements as presented in theInternational Financial Reporting Standards (IFRS) and Accounting Standards for Private

Enterprise (ASPE). The topics include revenue recognition and the asset side of the balance

sheet. Students should expect to use and expand on the application of all the accountingprinciples and concepts covered in their introductory financial and management accounting

courses. To be successful in the course students should be prepared to work independently

outside the class sessions.

Students who do not have the prerequisite may be removed from the course at any time before

the end of the semester.

COURSE OVERVIEW:

Intermediate accounting expands the knowledge acquired in introductory financial and

management accounting. The course reviews the preparation of the financial statements, revenue

recognition and the asset side of the balance sheet. This course provides the basic knowledge of

accounting which will be used in all of the advanced accounting courses.

COURSE OBJECTIVES:

Upon completion of the course, students will be able to:

1. Prepare the statement of income and comprehensive income, statement of changes in equityand the statement of financial position.

2. Recognize the importance of the accounting principles in relation to the recording of the

accounting transactions.

3. Understand the various options outlined in the recommendations in the CICA Handbook with

respect to revenue recognition and the accounting for assets.

4. Understand the key differences between Accounting Standards for Private Enterprises(ASPE) and the International Financial Reporting Standards (IFRS).


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TEXTBOOK & CALCULATOR:

Textbook:

Kin Lo, George Fisher, Intermediate Accounting, Volume 1, 2nd

Edition.Pearson.

Textbook Options:

The textbook you purchase is based on the type of assignments you choose to complete forthe course. See METHOD OF EVALUATION/Assignment Options 10%, below, for more

information.

If you choose Option 1, Online Homework Assignment, you must purchase ONE of the

following:

a) New Textbook (hardcopy) - WITH MyAccountingLab Access Card (available at the

Ryerson Bookstore): ISBN#978-0-13-296588-0 (Note: all new textbooks automaticallycome with the Access Card included).

OR

b) Used Textbook AND MyAccountingLab Access Card: Book available at various used

bookstores, access card available in the Ryerson bookstore or online atwww.pearsonmylabandmastering.com

ORc) E-text WITH MyAccountingLab Available at www.pearsonmylabandmastering.com.

If you choose Option 2, Accounting Essay, you must purchase ONE of the following:

a) New Textbook - WITHOUT MyAccountingLab from The Ryerson Bookstore,OR

b) Used Textbook (available at various used bookstores).

c) E-text WITH MyAccountingLab (available at www.pearsonmylabandmastering.com).You cannot purchase an e-book without the access card.

Requi red Calculator:

The Accounting Area has established the use of specific calculators for all accounting quizzes,tests and final exams.

Please see Appendix 2 for information regarding the accounting area's required

calculators.

If a student uses another calculator when writing the midterm or final exam their

calculator will be confiscated and they will be required to write the midterm or final exam

without the aid of a calculator. In addition, students may be charged with ACADEMIC

MISCONDUCT.

Recommended: CPA Handbook, CPA Canada

Available on-line: Connect to library homepagewww.library.ryerson.caSelect Catalogue

Select Title search Type CICA handbook and click Search Under Connect to Internet

Resources, click CICA online Select CICA Standards and Guidance Collection -

Accounting.
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INTERNET:

Students will be required to use the internet for their online homework assignments athttps://www.pearsonmylabandmastering.comif they choose Option 1.

Lecture notes and other course information will be posted on Blackboard: https://my.ryerson.ca

METHOD OF EVALUATION:

The grade for this course is composed of the mark received from each of the following

components:

Method Percent/Weight

Online Homework Assignments

OR

Accounting Essay

10%

OR

10%

Midterm Test (3 hours) 40%

** Final Exam (3 hours) 50%Total 100%

**Students must earn a passing grade (50% or greater) on the final exam to pass the

course and the total marks for the course must exceed 50%.

1. Assignment Options - 10%:

In this course students have two options with regards to 10% of their grade. Students MUSTchoose either Option 1 or 2. I t is impor tant that students understand their choices and how it

aff ects the purchase of their textbook. Read the following carefully BEFORE you purchase the

textbook.

Option 1MyAccountingLab Online Homework Assignments:

Students who choose to purchase the new textbook wi th MyAccountingLab or a used textbook

and the MyAccountingLab Access Card wil l complete a total of 9 assignments.

Students will access the assignments on the MyAccountingLab website(pearsonmylabandmastering.com) and their answers will be electronically graded. ALL of the

homework assignments will be included in the evaluation, totaling 10 marks. Students need to

logon to the MyAccountingLab website to complete the homework assignments. A separate set

of instructions for MyAccountingLab access and usage can be found in the MyAccountingLabInfo section of the course Blackboard site.

All the online assignments are open book. Students will have FIVE attempts to practice eachindividual part of the assignment question. Students will receive a score when they submit one

attempt online; and the grade for each question is calculated using the highest score obtained

from all attempts. Students will be able to review the solutions to each quiz after the due date of

the assignment has passed.
https://www.pearsonmylabandmastering.com/https://www.pearsonmylabandmastering.com/https://my.ryerson.ca/https://my.ryerson.ca/https://my.ryerson.ca/https://www.pearsonmylabandmastering.com/


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No make-up assignments will be offered. Students who miss one assignment will be granted a

mark of 0 for that assignment. Refer to the Weekly Schedule in Appendix 1 for due dates.

Option 2Accounting Essay:

An essay, minimum 15 pages (approx. 7,500 words, excluding the bibliography, exhibits, tables,and diagrams) analyzing the conversion of one Canadian company from Canadian GAAP to

IFRS. Students will be required to tie their analysis of the impact of the conversion into the

concepts covered in the textbook, comparing and contrasting the reporting before and after theconversion and providing an assessment of the financial reporting benefits and drawbacks of the

conversion based on your analysis. The Canadian company will be assigned to students

choosing Option 2 by the end of Week 3. The completed essay must be submitted to Turnitin by

midnight on the Sunday AFTER the 12th class.

Emailed essay will receive an automatic grade of ZERO (0). Students who do not submit their

essays to Turnitin by midnight on the Sunday AFTER the 12

th

class will receive a grade ofZERO (0). Students are strongly advised to start this assignment as early as possible and to hand

it in before the due date.

Essay requirements will be provided to students who have chosen this option.

NOTE: There is no acceptable reason for missing the deadline for the accounting essay

assignment. Work requirements, travel, illness or religious observance are not valid

reasons for missing the essay deadline.

Students have until the end of Week 3 (deadline: midnight on the Sunday AFTER the 3rd class)

to notify their instructor that they have chosen Option 2. The following declaration email mustbe sent to your instructor to confirm your choice:

Subject Line: Course Code CACCXXX & Section #XXX

Body of the email:

Student Name & Student Number:

"I confirm that I have chosen Option 2 Accounting Essay for the 10% of my final grade in

the above noted course. I understand that the deadline for submitting the accounting essay toTurnitin is at midnight on Sunday AFTER the 12

th class. I understand that, if I miss the

deadline for the accounting essay I will receive a grade of zero (0)."

The above noted email must be sent to the instructor if students choose Option 2. No

notification of Option 1 is necessary.


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Students who fail to make a choice by the end of Week 3 (deadline: midnight on the

Sunday AFTER the 3rd class) will be assumed to be participating in Option 1, the

MyAccountingLab Online Homework Assignments. Students will not be allowed to

change options after this date.

2. Midterm Test

There will be one 3-hour midterm test, representing 40% of the final grade. The test will

cover the textbook chapters 1-6 and will be given during week seven (7) of the course (see

Weekly Schedule in Appendix 1 for the date). THEMIDTERM TEST WILL BE

CLOSED BOOK.

3. Final Exam

A 3-hour compulsory final examination covering the complete course and representing 50%

of the final grade. The final exam will be scheduled by the university. THE FINAL EXAM

WILL BE CLOSED BOOK.

GUIDELINES/PROCEDURES FOR MISSED MIDTERM or FINAL EXAM:

Students who miss an assignment, midterm or final exam MUST follow the AcademicConsiderationrequirements as noted below.

Academic Consideration:

Students must submit assignments on time and write all tests and exams as scheduled.

Assignments submitted for grading will be handed back within two weeks except for the finalexam.

There will be no penalty for work missed for a justifiable reason. Students need to

inform the instructor of any situation that arises during the semester that may have an

adverse affect on their academic performance, and request any necessary

considerations according to the policies and well in advance. Failure to do so will

jeopardize any academic appeals.

Except in cases of accommodations for disabilities, where documentation is handled directlyby the Access Centre, students must fill out an Academic Consideration form (located at

http://www.ryerson.ca/content/dam/senate/forms/academic_consideration_document_submission.pdf ) and submit it to your program/department office.
http://www.ryerson.ca/content/dam/senate/forms/academic_consideration_document_submission.pdfhttp://www.ryerson.ca/content/dam/senate/forms/academic_consideration_document_submission.pdfhttp://www.ryerson.ca/content/dam/senate/forms/academic_consideration_document_submission.pdfhttp://www.ryerson.ca/content/dam/senate/forms/academic_consideration_document_submission.pdf


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In addition, the following documentation must accompany the Academic Considerationform:

o Medical certi f icatesIf a student is going to miss a deadline for an assignment, a test, oran examination because of illness, he/she must submit a medical certificate (see

www.ryerson.ca/senate/forms/medical.pdf for the certificate) within 3 working days ofthe missed assignment, test, or exam to their Program Department, or to the Chang

School for students who are not registered in a program. The medical certificate willONLY be approved if it is dated on or beforethe date of the assignment, test, or exam.

Medical certificates that are dated AFTER the date of the assignment, test, or exam will

be rejected. Your program office will notify the instructor that the documents have beenreceived and has been either approved or denied. Denied medical certificates will result in

a grade of ZERO on the assessment. If approved it is the students responsibility to make

arrangements with the instructor for a makeup exam.

o Religious observanceIf a student is going to miss a deadline for an assignment, a test

or an examination for religious observance, he/she must submit a Request forAccommodation form (http://www.ryerson.ca/senate/forms/relobservforminstr.pdf).

While it is strongly encouraged that students make requests within the first two weeks ofclass, requests for accommodation of specific religious or spiritual observance must be

submitted no later than two weeks prior to the conflict in question (in the case of final

examinations within two weeks of the release of the examination schedule). Yourprogram office will notify the instructor that the documents have been received. It is the

students responsibility to make arrangements with instructor for a make-up exam.

o Other requests for Academic Consideration which are not related to medical or religiousobservation must be submitted in writing together with the Academic Consideration

form. The letter must clearly state the reasons for the request and describe the events orcircumstances that seriously impair the students ability to meet their academicobligations, and that were beyond the students control. When possible, supporting

documentation must be attached to the letter. The program office will notify the instructor

that the documents have been received. It is the students responsibility to make

arrangements with instructor for a makeup exam.

o Students with disabil it ies - In order to facilitate the academic success and access of

students with disabilities, these students should register with the Access Centre

www.ryerson.ca/accesscentre/. Before the first graded work is due, students should alsoinform their instructor through an Accommodation Form for Professors that they are

registered with the Access Centre and what accommodations are required.

o Regrading or recalculati onThese requests must be made to the instructor within 10

working days of the return of the graded assignment to the class. These are not grounds

for appeal, but are matters for discussion between the student and the instructor. A

student may request a formal regrade from the department/school chair/ director. Ruleswith regards to a request for a regrade can be found in Policy 134. The grade may go up,

down, or remain the same and may not be subsequently appealed.
http://www.ryerson.ca/senate/forms/medical.pdfhttp://www.ryerson.ca/senate/forms/medical.pdfhttp://www.ryerson.ca/senate/forms/relobservforminstr.pdfhttp://www.ryerson.ca/accesscentre/http://www.ryerson.ca/accesscentre/http://www.ryerson.ca/accesscentre/http://www.ryerson.ca/senate/forms/relobservforminstr.pdfhttp://www.ryerson.ca/senate/forms/medical.pdf


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PASSING REQUIREMENTS

Students must receive a passing grade on the final exam before the other portions of the

course evaluations can be included in their grade. For example, if a student receives a B on

their term work, but receives less than 50% on the final exam, they will receive an F in the

course. The total of all the components of the course must exceed 50% for a student to earn apassing grade in the course.

METHOD OF INSTRUCTION:

This course will incorporate the following teaching/learning methods:

Lecture, discussion and problem solving.

Every student is required to bring the text book to every class. Photocopies of the text

must not be brought to class.

COURSE CONTENT:

See the "Weekly Schedule" in Appendix 1 for coverage of the textbook content. All relevant

questions, exercises and problems will be used in the coverage of the material.

OTHER COURSE ISSUES:

HomeworkIt is the student's responsibility to prepare the assigned in-class demo questions before coming

to a class when the relevant chapter(s) is reviewed in that class. The class presentations are

structured for the students to review and correct their understanding of the course content. Thevolume of material in the course does not allow time for the students to copy the homework

solutions.

Missed ClassStudents who miss classes are responsible for obtaining notes, handouts, assignments or test

information from other students. The "Weekly Schedule" is available for all studentsregistered in this course through Blackboard.

Blackboard

During the semester students should check on the course Blackboard site for new postings oflecture notes, assignments, and other course materials.

CalculatorsThe Accounting Area has established the use of specific calculators for all accounting quizzes,tests and final exams. Please see Appendix 2 for information regarding the accounting area's

required calculators.

Variations Within the CourseAll sections of this course will use the similar methods of delivery, grading and evaluation.

Course description and overall objectives will be consistent and comparable in all sections.


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Faculty Course Survey

This academic year the Faculty Course Survey will be administered on line. Students will beable to complete the surveys through their my.ryerson.ca (Blackboard) portal during the

scheduled weeks of the semester.

POLICIES & COURSE PRACTICES:

Course Management

Every effort will be made to manage the course as stated. However, adjustments may benecessary during the term at the discretion of the instructor. If so, students will be advised, and

alterations will be discussed in class and posted on Blackboard prior to implementation .

Course RepeatsRyerson Senate GPA policy prevents students from takinga course more than three times. If you

fail a required course for the third time, you will be assigned an academic standing of

Withdrawn, and will be ineligible to continue in your program. Note: registering for a courseand dropping it before the final date to drop without academic penalty does not count towards a

course repeat. Students must have registered and failed a course to include it in the count.

ACADEMIC INTEGRITY:

1. Students are required to adhere to all relevant University policies, such as the Student Code

of Academic Conduct. University regulations concerning unacceptable academic conduct

(cheating, plagiarism, impersonation, etc.) will be followed. See the Ryerson Universitycalendar or online versions at http://www.ryerson.ca/senate/policies/pol60.pdf and

http://www.ryerson.ca/senate/policies/pol61.pdf and

http://www.ryerson.ca/studentguide/Introduction8.htmlfor more explanation.

2. Plagiarism is a serious academic offence and penalties range from zero in an assignment all

the way to expulsion from the university. In any academic exercise, plagiarism occurs when

one offers as ones own work the words, data, ideas, arguments, calculations, designs orproductions of another without appropriate attribution or when one allows ones work to be

copied. (See the Ryerson Library for APA style guide references:

http://www.ryerson.ca/library/subjects/style/index.html).

3. It is assumed that all examinations and work submitted for evaluation and course credit will

be the product of individual effort, except in the case of team projects arranged for and

approved by the course instructor. Submitting the same work to more than one course,without instructors approval, is also considered plagiarism.
http://www.ryerson.ca/senate/policies/pol60.pdfhttp://www.ryerson.ca/senate/policies/pol60.pdfhttp://www.ryerson.ca/senate/policies/pol61.pdfhttp://www.ryerson.ca/senate/policies/pol61.pdfhttp://www.ryerson.ca/studentguide/Introduction8.htmlhttp://www.ryerson.ca/studentguide/Introduction8.htmlhttp://www.ryerson.ca/library/subjects/style/index.htmlhttp://www.ryerson.ca/library/subjects/style/index.htmlhttp://www.ryerson.ca/library/subjects/style/index.htmlhttp://www.ryerson.ca/studentguide/Introduction8.htmlhttp://www.ryerson.ca/senate/policies/pol61.pdfhttp://www.ryerson.ca/senate/policies/pol60.pdf


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4. Only the Calculators listed in Appendix 2 are permitted during the midterm and the

final exam. Anyone found with a calculator that is not an approved calculator during

the midterm or final exam will have their calculator confiscated by the instructor.

Students will have to write the assessment without the benefit of a calculator. Following

the midterm or final exam the student MAY be charged with Academic Misconduct

and may receive a grade of ZERO on the assessment.

5. If a student has an electronic device on their person other than a calculator (such as a

cell phone, iPod, etc.) during a midterm or final exam they will have their electronic

device confiscated by the instructor and they WILL be charged with ACADEMIC

MISCONDUCT. Their grade on the midterm or final exam WILL be ZERO.

6. Students who have committed academic misconduct for the first time will, at a minimum

receive a 0 on the work, and an instructor may assign an F in the course. The AcademicIntegrity Seminar will also be assigned and students will have the notation Disciplinary

Notice (DN)placed on their academic record. The notation shall remain until the students

graduate, or for eight (8) years, whichever comes first.

7. Students who commit academic misconduct a second time shall be placed on DisciplinarySuspension (DS) for up to two years, at which time they may apply for reinstatement to a

program. The designation DS shall be placed on their permanent academic record andofficial transcript. The notation shall remain until students graduate, or for eight (8) years,

whichever comes first.

8. Disciplinary Withdrawnstanding (DW)shall be permanently noted on students academic

records and official transcripts.

9. Expulsions shall be permanently noted on students academic records and officialtranscripts.

10.NOTE: Students may not drop a course when they have been notified of the suspicion ofacademic misconduct. If a student attempts to drop the course, the Registrars office will re-

register the student in that course until a decision is reached.

11.When an instructor has reason to suspect that an individual piece of work has been

plagiarized, the instructor shall be permitted to submit that work to any plagiarism detection

service.

Cheating on a Midterm or Final Exam:

Ryersons Examination Policy requires that all students have a valid student identification card

or other photo identification on their desk at all times when taking an examination. If it issuspected that someone is impersonating a student, the photo identification of that person will be

checked, and the person will be asked to sign the exam paper for further verification. If it is

suspected that the identification is not valid, students may be asked to provide alternate photoidentification. Security may be called, if circumstances warrant.


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Accommodation for Disability:

Students who wish to utilize the Access Centre must submit documentation to the instructor priorto a graded assignment, test or exam, according to the Access Centre Policies and Procedures.

For term tests, it is the students responsibility to book an upcoming test at least 7 days prior to

the date of writing the test. For final exams, it is the students responsibility to book anupcoming final exam time at least 2 weeks prior to the beginning of the examination period. Thestudent must confirm the date with the instructor. For complete details please refer to:

http://www.ryerson.ca/accesscentre.

Student Responsibilities in Academic Appeals

Students should read the Undergraduate Academic Consideration and Appeals policy at

http://www.ryerson.ca/senate/policies/pol134%28b%29-Effective-Fall-2010.pdf.It is the students responsibility to notify and consult with either the instructor, or the

Chair/Director of the teaching department/school, depending on the situation, as soon as

circumstances arise that are likely to affect academic performance. It is also the studentsresponsibility to attempt to resolve all course related issues with the instructor and then, if

necessary, with the Chair/Director of the teaching department/school as soon as they arise. An

appeal may be filed only if the issue cannot be resolved appropriately.

Students who believe that an assignment, test, or exam has not been appropriately graded must

review their concerns with their instructor within 10 working days of the date when the graded

work is returned to the class.

Standard for Written Work

Students are expected to use an acceptable standard of business communication for allassignments. You are encouraged to obtain assistance from the Writing Centre

(http://www.ryerson.ca/writingcentre/) for help with your written communications as needed.

(See the Ryerson Library for APA style guide references:http://www.ryerson.ca/library/subjects/style/index.html).

MAINTAINING A PROFESSIONAL LEARNING ENVIRONMENT:

Cell phones or other devices should not be used in the classroom as they are distracting to other

students, speakers and your instructor. Students may use a laptop for note-taking purposes only.

No use of the internet (other than accessing the Blackboard or the MyAccountingLab site) willbe allowed during class. Students who do not comply will be asked to leave the classroom.
http://www.ryerson.ca/accesscentrehttp://www.ryerson.ca/accesscentrehttp://www.ryerson.ca/senate/policies/pol134%28b%29-Effective-Fall-2010.pdfhttp://www.ryerson.ca/senate/policies/pol134%28b%29-Effective-Fall-2010.pdfhttp://www.ryerson.ca/writingcentre/http://www.ryerson.ca/writingcentre/http://www.ryerson.ca/writingcentre/http://www.ryerson.ca/library/subjects/style/index.htmlhttp://www.ryerson.ca/library/subjects/style/index.htmlhttp://www.ryerson.ca/library/subjects/style/index.htmlhttp://www.ryerson.ca/writingcentre/http://www.ryerson.ca/senate/policies/pol134%28b%29-Effective-Fall-2010.pdfhttp://www.ryerson.ca/accesscentre


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Academic Grading Policy

Evaluation of student performance will follow established academic grading policy outlined in theRyerson GPA Policyhttp://www.ryerson.ca/senate/policies/pol46.pdf. The grading system is

summarized below:

Definition Letter Grade Grade Point Conversion Range

Excellent

A+ 4.33 90-100

A 4.00 85-89

A- 3.67 80-84

Good

B+ 3.33 77-79

B 3.00 73-76

B- 2.67 70-72

Satisfactory

C+ 2.33 67-69

C 2.00 63-66

C- 1.67 60-62

Marginal

D+ 1.33 57-59

D 1.00 53-56

D- 0.67 50-52

Unsatisfactory F 0.00 0-49
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APPENDIX 1

WEEKLY SCHEDULE

Following is a summary of topics and due dates:

Week

#

LECTURE

DATECh. AREAS COVERED

DUE DATE

ON-LINE HOMEWORK

end time: 5:00 p.m.

1 Sept. 111

2

Fundamentals of Financial Accounting Theory

Conceptual Frameworks for Financial

Reporting

Assignment #1: Oct 2nd.

2 Sept. 18 3Accrual Accounting--pages 71-86

Appendix (review of accounting cycle)

3 Sept. 25 3 Financial Statement Preparation--pages 86-109Assignment #2: Oct 2n .

(includes class 2 and 3

material)

4 Oct. 2 4 Revenue Recognition Assignment #3: Oct. 9

5 Oct. 9 5 Cash and Receivables Assignment #4: Oct. 23

6 Oct. 16 Reading Week--no classes

Oct. 23 6 Inventories Assignment #5: Oct. 30

7 Oct. 30 MIDTERM EXAM--(covers chapters 1-6)

8 Nov. 6 7 Financial Assets Assignment #6: Nov. 13

9 Nov. 13 8 Property, Plant and Equipment Assignment #7: Nov. 20

10 Nov. 20 9 Intangibles, Goodwill Assignment #8: Nov. 27

11 Nov. 27 10Applications of Fair Value to Non-Current

AssetsAssignment #9: Dec. 4

12 Dec. 4 Review

13 Dec. 11 FINAL EXAM(covers all chapter)

The final deadline for dropping courses without academic penalty is November 14, 2014


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APPENDIX 2

ACCOUNTING AREA

CALCULATORSREQUIRED EQUIPMENT FOR ALL ACCOUNTING (CACC)

QUIZZES, TESTS AND EXAMS

The Ryerson Accounting Department has adopted pre-approvedcalculators to be used in all accounting assessments. The use ofany other calculator is not permitted (Royal Calculatorsexcepted.) If a student uses a different calculator during an

assessment (e.g., quiz, test or exam) the instructor willconfiscate the student's calculator and the student will have towrite their assessment without the benefit of a calculator.Following the assessment the student may be charged withAcademic Misconduct.

Casio MX-120S has an angleddisplay panel and two way power(solar/battery). It is sold in theRyerson bookstore for approximately$15 plus tax.

Casio fx-95ms or es is permitted butis NOT sold at the Ryerson Bookstore.This calculator is available at Staplesand Walmart.

NOTE: the slide-on hard case must beremoved when writing a quiz, test orexam.


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GRANDFATHER CLAUSE: ROYAL XE 24, ROYAL XE36, AND

ROYAL XE48

The following three calculators where approved for use prior to Fall 2012.

Students may continue to use these Royal calculators for quizzes, tests and exams.These calculators are NOT sold by the Ryerson Bookstore.

XE24has a flat display, folds for easy storage.

The XE36is a slightly larger version of the XE24. This

model has a flat display and folds for easy storage.

The XE48 does not fold, has an angleddisplay panel and slightly larger keys thanthe XE36.

Documents

CACC414 - Course Outline - Fall 2014 - Thursday - NB(2)