...of Business York University Winter 2014 Course Outline ACTG 3120.3.0 : Intermediate Financial Accounting II Section: T Class: Tuesdays, 11:30am – 2:30pm Lab: Wednesdays, 5:30pm - 7:00pm Instructor Liz Farrell (416)736-5063 or (416)736-2100, ext. 66522 S345 Seymour Schulich Building efarrell@schulich.yorku.ca Office hours: Mondays, 8:00 - 8:30 am Tuesdays, 10:30 - 11:30 am Wednesdays, 8:00 - 8:30 am Secretary Filomena Petrilli 416-736-5063 S344K Seymour Schulich Building fpetrill@schulich.yorku.ca Brief Description This is an extension of SB/ACTG 3110.03, but with a primary focus on the valuation and presentation of liabilities and owners' equity. Major topics include current, long-term and contingent liabilities; leases; pensions; corporate income tax allocation; capital transactions, earnings per share and analysis of financial statements under differing accounting policies. The criteria by which both preparers and users make decisions are emphasized. Prerequisite[s] / Co-requisite[s] Note: Not available to exchange students visiting Schulich. Prerequisite: SB/ACTG 3110 3.00 Course objectives and detailed description The objective of this course is to provide students with an indepth understanding of the accounting for the liabilities and equities side of the balance sheet. This includes both international accounting standards (Part I of CICA Handbook) and the accounting standards for private enterprises (Part II of CICA Handbook). This course is the continuation of...
Words: 5303 - Pages: 22
...Course Syllabus School of Business XACC/290 Version 1 Principles of Accounting I Copyright © 2013 by University of Phoenix. All rights reserved. Course Description This course covers the fundamentals of financial accounting as well as the identification, measurement, and reporting of the financial effects of economic events on an enterprise. Students will learn to examine financial information from the perspective of management. Other topics include decision-making, planning, and controlling from the perspective of a practicing manager. Policies Faculty and students will be held responsible for understanding and adhering to all policies contained within the following two documents: • University policies: You must be logged into the student website to view this document. • Instructor policies: This document is posted in the Course Materials forum. University policies are subject to change. Be sure to read the policies at the beginning of each class. Policies may be slightly different depending on the modality in which you attend class. If you have recently changed modalities, read the policies governing your current class modality. Course Materials Kimmel, P. D., Weygandt, J. J., & Kieso, D. E. (2011). Financial accounting: Tools for business decision making (6th ed.). Hoboken, NJ: John Wiley & Sons. All electronic materials are available on the student website. Week One: Basic Accounting Principles and Concepts Details Due Points Objectives...
Words: 2112 - Pages: 9
...CIIT_Lahore FA14-BEC-A (Semester 1) (DDP) 2 10:00 - 11:30 HUM-Huma Ijaz 1 8:30 - 10:00 Phy-Dr. Saif Ur Rehman 3 11:30 - 1:00 4 1:30 - 3:00 5 3:00 - 4:30 HUM-Dr. Musferah Mehfooz 6 4:30 - 6:00 7 6:00 - 7:30 Subjects Count English Physics for Chemical Comprehension and Engineers Composition Islamic Studies N-7 HUM-Huma Ijaz N-1 Math-Imran Zulfiqar Chem-Amjad Riaz Cheema Chemical Process Principles I N-11 Calculus I 2 Chemical Process Principles I 2 English Comprehension and Composition 2 Islamic Studies 2 Lab-Engineering Drawing 2 Lab-Physics for Chemical Engineers 2 Physics for Chemical Engineers 2 Tuesday Monday English Comprehension and Composition Calculus I N-7 N-12 Chem-Amjad Riaz N-11 Wednesday Phy-Dr. Saif Ur Rehman Physics for Chemical Chemical Process Engineers Principles I N-18 HUM-Dr. Musferah Mehfooz N-19 Math-Imran Zulfiqar Cheema Dr. Saif Ur Rehman / Dr. Ishrat Sultana Thursday Islamic Studies Calculus I Lab-Physics for Chemical Engineers N-15 N-3 Applied Physics Lab Chem-Muhammad Imran Rafiq Friday Lab-Engineering Drawing PC Lab-C Lessons/week 14 Timetable generated:11/13/2014 aSc Timetables Final Time Table - Fall 2014 ( v 20141113-1130 ) CIIT_Lahore FA14-BEC-B (Semester 1) (DDP) 2 10:00 - 11:30 Math-Syed Tahir Raza Rizvi 1 8:30 - 10:00 HUM-Huma Ijaz 3 11:30 - 1:00 4 1:30 - 3:00 5 3:00 - 4:30 6 ...
Words: 31997 - Pages: 128
...AC3225: Week 4 Depreciation Methods and Inventory Valuation Lab 4.1/Inventory Valuation, Depreciation of Assets, and Intangible Assets Solve the problems given below. Click here to download and save the templates that you must use to perform this week’s lab. 1. Remmers Company manufactures desks. Most of the company’s desks are standard models and are sold on the basis of catalog prices. At December 31, 2012, the following finished desks appear in the company’s inventory. Finished Desks 2012 catalog selling price FIFO cost per inventory list 12/31/12 Estimated current cost to manufacture (at December 31, 2012, and early 2013) Sales commissions and estimated other costs of disposal 2013 catalog selling price $500 $540 $900 $1,200 $50 $60 $80 $130 $460 $430 $610 $1,000 $470 $450 $830 $960 A $450 B $480 C $900 D $1,050 The 2012 catalog was in effect through November 2012, and the 2013 catalog is effective as of December 1, 2012. All catalog prices are net of the usual discounts. Generally, the company attempts to obtain a 20% gross profit on selling price and has usually been successful in doing so. Instructions At what amount should each of the four desks appear in the company’s December 31, 2012, inventory, assuming that the company has adopted a lower-of-FIFO-cost-or-market approach for valuation of inventories on an individual-item basis? 1 AC3225: Week 4 Depreciation Methods and Inventory Valuation Lab 4.1/Inventory Valuation, Depreciation of Assets, and Intangible...
Words: 1250 - Pages: 5
...Culverhouse College of Commerce: AC210 Spring 2014 Course number and title: AC 210 Introduction to Accounting. Course description: Introduction to accounting and financial reporting concepts and the use of accounting information in financial and managerial decisions. Credit hours: Four hours, including a one-hour required lab. Prerequisites: EC 110. Instructor & Course Coordinator: Lisa McKinney Office address: 364 Alston E-mail address: lmckinne@cba.ua.edu Phone number: 348-6679 Office hours: TR 10:50am - 12:30pm. Other times by appointment. Instructor: Amanda Beck Office address: 325 Bigood E-mail address: aebeck@cba.ua.edu Phone number: 348-0149 Office hours: R 9:30am – 11:00am. Other times by appointment. Instructor: Xianjing (Jasmine) Bordere Office address: 325 Bidgood E-mail address: xbordere@cba.ua.edu Phone number: 348-0149 Office hours: T 9:15am – 11:00am. Other times by appointment. Instructor: Ben Commerford Office address: 329 Bidgood E-mail address: bpcommerford@cba.ua.edu Phone number: 348-0150 Office hours: MW 3:30pm – 4:45pm. Other times by appointment. Instructor: Don Minyard Office address: 365 Alston E-mail address: dminyard@cba.ua.edu Phone number: 348-2911 Office hours: TR 12:45pm - 1:30pm and T 4:00pm – 5:30pm. Other times by appointment. Instructor: Kyle Peel Office address: 325 Bidgood E-mail address: rkpeel@cba.ua.edu Phone number: 348-0149 Office hours: TR 7:00am – 8:00am. Other times by appointment. Instructor: ...
Words: 4497 - Pages: 18
...student submitted documents similar to the one below including study guides, practice problems, reference materials, practice exams, textbook help and tutor support. Why (a) do you suppose Union Planters purchases investments, rather than simply making loans? Why does it purchase investments that vary in nature both in terms of their maturities and in type (debt versus stock)? 1. They may have excess funds that they havent loaned out yet and instead of having the money just sit there the bank manager may decide that it could earn more revenue by choosing to invest. 2. Depending on the situation the bank manager may also feel that they can make more money by investing the excess funds rather than lending the money out. For example right now interest rates are at an all-time low and they may feel like the return on the interest is not enough compared to investing. 3. The bank manager may feel that these investments will mature and be worth more in the future so they may choose to hold long term to create more revenue. (b) How must Union Planters account for its investments in each of the two categories? 1. Trading securities Balance sheet at fair market value a. Gain/Loss reported as part of income 2. Available-for-Sale Balance sheet at fair market value a. Gain/Loss Comprehensive income/ separate from Stockholders equity until realized 3. Held to-Maturity reported at amortized cost Planters had none (c) In what ways does classifying into investments two different categories assist...
Words: 3165 - Pages: 13
...Culverhouse College of Commerce: AC210 Fall 2012 Course number and title: AC 210 Introduction to Accounting. Course description: Introduction to accounting and financial reporting concepts and the use of accounting information in financial and managerial decisions. Credit hours: Four hours, including a one-hour required lab. Prerequisites: EC 110. Instructor: Lisa McKinney Office address: 364 Alston Hall E-mail address: lmckinne@cba.ua.edu Phone number: 348-6679 Office hours: MW 9:30am – 11:00am. Other times by appointment. Instructor: Dr. Xiaochuan (Kelly) Huang Office address: 361 Alston Hall E-mail address: xhuang8@cba.ua.edu Phone number: 348-0577 Office hours: TR 1:00pm – 1:45pm & TR 3:30pm – 4:45pm. Other times by appointment. Instructor: Kelsey Brasel Office address: 329 Bidgood Hall E-mail address: krbrasel@crimson.ua.edu Phone number: 348-0150 Office hours: TR 11:00am – 12:15pm. Other times by appointment. Instructor: Amanda Beck Office address: 329 Bidgood Hall E-mail address: aebeck@cba.ua.edu Phone number: 348-0150 Office hours: MW 2:00pm - 3:15pm. Other times by appointment. Required text: Phillips, Libby, and Libby, Fundamentals of Financial Accounting, 3rd edition, 2011, McGraw-Hill Irwin, hardcopy or loose-leaf option. Also, you will need a Pass Code for Connect, the online homework program that accompanies the text. A Pass Code for the online homework is only valid for one semester so you cannot purchase...
Words: 3835 - Pages: 16
...Course Schedule Session 1 (January 12, 2013) Module 1 Topic The Accounting Environment: What is Accounting and Why is it Done? Activities Readings: Chapter 1 LO 1, 2, 3, 4, 5, 6 pages 1 - 23 Assignments: Lyryx Online Homework Assignment: Lab 1, Chapter 1 E1-3 (LO 2), E1-8 (LO 6) P1-6 (LO 1,2), P1-9 (LO1, 2, 6) P1-13 (LO 6), P1-16 (LO 1,2, 3) Due by Sunday, January 20 at 11:00 pm Tests/Exams: (None) Session 2 (January 19, 2013) Module 2 Topic Financial Statements: A Window on an Entity Activities Readings: Chapter 2 LO 1, 2, 3, 4, 5 pages 32 - 60 Assignments: Lyryx Online Homework Assignment: Lab 2, Chapter 2 Chapter 2 E2-1 (LO 2), E2-19 (LO 1, 5) E2-10 (LO 1, 3), P2-18 (LO 3, 4) E2-18 (LO 5), E2-20 (LO 1, 4) CASE: P1-19 (p. 31 LO2,3) Due by Sunday, January 27 at 11:00 pm Tests/Exams: (None) Session 3 (January 26, 2013) Module 3 Topic The Accounting Cycle Activities Readings: Chapter 3 LO 1, 2, 3, 5, 6 pages 88 - 140 Assignments: Lyryx Online Homework Assignment: Lab 3, Chapter 3 Chapter 3, Part 1 E3-5 (LO 2, 5), E3-8 (LO 2) E3-9 (LO 5), E3-2 (LO 2, 5) CASE: Kenaston Convenience Store Due by Sunday, Feburary 3 at 11:00pm Tests/Exams: (None) Session 4 (February 2, 2013) Module 4 Topic The Accounting Cycle (Adjusting Entries) Activities Readings: Chapter 3 LO 4, 5,6 pages 94-140 Assignments: Lyryx Online Homework Assignment: Lab 4, Chapter 3 Chapter 3 Part 2 E3-1(LO 4), E3-7 (LO 4) E3-16...
Words: 951 - Pages: 4
...19-Oct-2012 11:02:52 AM) *Note 1: As part of the graduation requirement, students must complete at least 30cu of level 3 courses & above from the compulsory & major. *Note 2:Students are strongly advised to follow the proper progression of course level (ie, take level 1 courses before level 2, and level 2 before level 3). *Note 3: Timetable- Detail of the class day, week and term would be reflected on the table below. If it is blank, a separate timetable will be issue to you at a later stage. COMPULSORY - 80 Credit Units Code ACC201e Name Financial Accounting Credit Jul Units 12 5 Y Jan 13 Y Jul 13 Y Jan 14 Y Last Presentation Time Table 2018/07 FRIDAY WEEK 1 TERM 1 FRIDAY WEEK 1 TERM 2 THURSDAY WEEK 2 TERM 1 MONDAY WEEK 2 TERM 1 MONDAY WEEK 2 TERM 2 TUESDAY WEEK 1 TERM 1 Pre-requisite Excluded Combination BFSZ231 or BFSZ333 or CUL207 BFSZ231 or BFSZ333 BSZ220 BSZ150 BSZ150 BUS101e & BUS103, HRM201 Grouping Remarks . Lab* NONLAB NONLAB NONLAB NONLAB NONLAB NONLAB ACC203e BUS105e BUS201 BUS203 BUS206 Managerial Accounting Statistics Contract and Agency Law Company Law and Corporate Governance Managing People 5 5 5 5 5 Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y 2018/07 2016/01 2016/01 2016/01 2020/01 Page 1 of 9 Code BUS488 Name Strategy Credit Jul Units 12 10 Y Jan 13 Y Jul 13 Y Jan 14 Y Last Presentation Time Table 2016/07 SATURDAY - Pre-requisite Excluded Combination BUS499 Grouping Remarks Lab* To take in final NONsemester of LAB programme of study. Compulsory...
Words: 2306 - Pages: 10
...2011 Inter/Summer Course Offerings (Tentative) Course Section Credits Act Days Start Time Stop Time Bldg/Room February 27, 2011 10:14:21AM Professor Page 1 Exam Time General Arts 12-WEEK SESSION 0101-150 Section 1 Foundations of Academic Writing I 3.00 LEC TBA This is an on-line only course, all Exams on campus. You will be notified via your UWIN email address regarding how to get started in the course. It is also posted on CLEW. You may also click on the link for your course and section number for further information. Mandatory orientation sessions will be held. Foundations of Academic Writing II 3.00 LEC TBA This is an on-line only course, all Exams on campus. You will be notified via your UWIN email address regarding how to get started in the course. It is also posted on CLEW. You may also click on the link for your course and section number for further information. Mandatory orientation sessions will be held. 3.00 LEC TBA Section Offered as an On-Line Only Course Reserved for Engineering students only. This course section is designed to develop effective writing skills for communicating ideas in academic and other tasks, as a follow up to 01-01-150. Topics will include a cursory review of grammar, writing processes, and conventions of different technical writing forms which engineers are expected to use in both the classroom and workplace. The main content of the course consists of introductory concepts of technical writing, business correspondence, various...
Words: 12892 - Pages: 52
...AFM 341 - Accounting Information Systems Week Date 1 2 3 4 Topic Jan 5 Accounting Information Systems and Firm Value Accountants as Business Analyst Jan 12 Data Modeling Relational Database and Enterprise Systems Jan 19 Sales and Collections Business Process In Class Lab (Bring Laptop with Microsoft Access 2010 or 2013 Installed) Jan 26 Purchase and Payments Business Process Conversion Business Process Feb 2 Integrated Project In Class Lab (Bring Laptop with Microsoft Access 2010 or 2013 Installed) MID-TERM EXAM – Ch. 1 to 7 – IN CLASS EXAM Reading Quiz Due (Saturday Assignment Due at 9pm) Ch.1 Quiz#1 (ch.1-2) Ch.2 Ch.3 Quiz#2 (ch.3-4) Ch.4 Ch.5 Quiz#3 (ch.5) Ch.6 Ch.7 Ch. 8 Quiz#4 (ch.6-7) Reporting Processes and XBRL Review Exam Group Presentations Feb 16 NO CLASS: Reading Week Feb 23 Accounting Information Systems and Internal Controls Group Presentations Mar 2 Information Security and Computer Fraud Review DB-Phase 2 Group Presentations Ch.9 Quiz#5 (ch.8-9) Ch.10 Quiz#6 (ch.10) Ch.11 Quiz#7 (ch.11) 10 Mar 9 Ch.12 Quiz#8 (ch.12) 11 Mar 16 Ch.13 Quiz#9 (ch.13-14) Ch. 14 Ch. 15 Quiz#10 (ch.15) 5 6 7 8 9 Feb 9 12 Mar 23 13 Mar 30 Monitoring and Auditing AIS Group Presentations The Balanced Score Card and Business Value of Information Technology Evaluating AIS Investments The Systems Development Life Cycle and Project Management Group Presentations ...
Words: 288 - Pages: 2
...------------------------------------------------- 10/11/2014 ------------------------------------------------- Week 4 Laboratory: Part 1 Part 1: Identify Necessary Policies for Business Continuity - BIA & Recovery Time Objectives Learning Objectives and Outcomes Upon completing this lab, students will be able to complete the following tasks: * Identify the major elements of a Business Continuity Plan (BCP) * Align the major elements of a Business Continuity Plan with required policy definitions * Review the results of a qualitative Business Impact Analysis (BIA) for a mock organization * Review the results of defined Recovery Time Objectives (RTOs) for mission-critical business functions and applications * Create a BCP policy defining an organization’s prioritized business functions from the BIA with assigned RTOs Week 4 Lab Part 1: Assessment Worksheet (PART A) Sample Business Impact Analysis for an IT Infrastructure Overview When conducting a BIA, you are trying to assess and align the affected IT systems, applications, and resources to their required recovery time objectives (RTOs). The prioritization of the identified mission-critical business functions will define what IT systems, applications, and resources are impacted. The RTO will drive what type of business continuity and recovery steps are needed to maintain IT operations within the specified time frames. 1. Fill in the sample BIA with prioritization in (parentheses): Business...
Words: 1852 - Pages: 8
...BYU-IDAHO ACCOUNTING 201 FINANCIAL ACCOUNTING Instructor: Brother G. Lee Saathoff | Office: Smith 410 | Class Hours: As posted on WebRoom: As posted on Web | Phone: 496-3853 OfficeEmail: saathoffl@byui.edu | Required Materials:Financial Accounting, 7th edition, by Kimmel, Weygandt, and Kieso with WileyPlusSuggested Materials:4-Function CalculatorComposition Notebook | Instructor schedule posted outside office door or online at:http://web.byui.edu/Directory/Employee/saathoffl | Course Prerequisite Generally, students should have attained sophomore status (~30 credits) and have maintained at least a 2.5 GPA prior to enrolling in this course. Course Description and Objectives Description - This introductory course in financial accounting provides a basic foundation for other courses in accounting as well as in business and information processing. The course will include lectures, discussions relative to text assignments and problems, in class quizzes, and will emphasize basic accounting theory and practices. Homework will be done on-line in WileyPlus. Some will be reviewed in class, primarily in student groups, so that students may check their work and questions can be discussed and answered. Objectives – 1. Develop a working vocabulary of accounting terminology. 2. Gain an understanding and ability to work with accounting principles including, but not limited to, debits and credits, journalizing, posting, adjusting and closing entries/procedures, financial statements...
Words: 2434 - Pages: 10
...Lecture Information: Mondays, 08:00 - 08:00, All COMM331 lectures are online via Moodle Pre-requisites: 96 Credit Points including all Faculty of Business undergraduate 1st year core subjects Co-requisites: Nil Restrictions: COMM333 Contact Hours: Online lectures plus 1 hour of tutorial (up to week 6) and 2 hours of computer lab (from week 7 up to week 13) Online Subject Material: The lecture material for COMM331 is all online. Students can access online materials via Moodle. COMM331 is supported by a UOW Libguide available at http://uow.libguides.com/index Teaching Staff Teaching Role Name Coordinator, Lecturer and Dr Belinda Gibbons Tutor Telephone Email 42215824 bgibbons@uow.edu.au Room Consultation Times 40.247 Wednesday 10:30 - 12:30 Thursday 13:30 - 15:30 Head Tutor Ms Natalie Akmacic NA akmacic@uow.edu.au NA TBA Tutor Ms Jinqi Xu NA vivenx@uow.edu.au NA TBA Tutor Mr Viktor Tomeski NA viktor@uow.edu.au NA TBA Tutor Ms Lynda Lorkovic NA lbricevs@uow.edu.au NA TBA Tutor Ms Nadeera Ranabahu Mudiyanselage NA nadeera@uow.edu.au NA COMM331 Subject Outline Autumn, 2016 TBA Page 1 of 21 Email Etiquette: Consultation with your subject coordinator and/or teachers via email Your teachers receive many emails each day. In order to enable them to respond to your emails appropriately and in a timely fashion, students are asked to observe basic requirements...
Words: 6498 - Pages: 26
...----------------------------------------------------------- CIS 206 Case Study 2-3 Discussing the Functions of an Operating System (DEVRY) For more course tutorials visit www.tutorialrank.com You have been selected to present a short talk on the functions of an operating system for the weekly tech meeting. To support your talk, you must prepare a handout for the attendees. The handout should summarize the information that you have learned about this topic. ----------------------------------------------------------- CIS 206 Case Study 2-4 Discussing How Applications Interact with Operating Systems (DEVRY) For more course tutorials visit www.tutorialrank.com You have been asked to prepare a short lecture for users in the Accounting Department. They have expressed interest in learning more about how the operating system supports the applications they use. Your boss would like to review your lecture notes prior to the class, so you need to save them to a document. Your notes should provide details of your lecture. ----------------------------------------------------------- CIS 206 Case Study 8-2 Researching Background and Font Combinations in Fedora Core 4 (DEVRY) For more course tutorials visit www.tutorialrank.com Case 8-2: Researching Background and Font Combinations in Fedora Core 4 You have been asked to prepare a presentation on the poor choices users make when working with desktop backgrounds and fonts. For your presentation, you need to research three...
Words: 3261 - Pages: 14
