2241financial Accounting Outline

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ACCT 2241 – Introductory Financial Accounting
Fall Semester - Academic Year 2012-2013
Section C

Instructor:
ProfessorC.J. (Charley) Baxter, CA
Office:Sobey Building 331
Phone: 902-424-8684 ext. 1172
Email: cbaxter@innovacorp.ca
Note: When contacting me by email, please include the course number and section in the subject line.
Faculty Assistant: Ms. Cathy Golden, Sobey Room 352, 902-420-5617

Office Hours: Mondays 7:00 – 9:00 p.m.

Other: By appointment (request at least 24 hours in advance)

Textbook and Resources:
Textbook:
Financial Accounting, Fourth Canadian Edition. Harrison, Horngren, Lemon, Seguin, and Robertson Lemon. Pearson Canada 2012.

Calculator:
The Department of Accounting requires all students taking accounting courses to use the Sharp EL-510R Scientific Calculator as depicted below in all quizzes, midterm and final examinations. This is the only calculator that can be used in departmental examinations. Students are advised to purchase this calculator and become familiar with its usage and bring it to their examinations. This calculator is available in the bookstore and includes a $2 rebate from Sharp. It is also available from Staples Inc.

Blackboard and MyAccountingLab:
This course uses the SMU Blackboard system and built-in MyAccountingLab application to supplement the text and class meetings. Blackboard is accessible by all registered SMU students through SMU Port. Students should use the access code provided with their textbook to register and use MyAccountingLab in the course. Use of both Blackboard and My Accounting Lab is mandatory in this course.

Objectives:
Course Objectives:
This course is concerned with the study of basic accounting concepts and principles, their application to business transactions and financial statements, and an understanding of the uses of and limitations of the balance sheet, income statement, and the statement of cash flows.

Upon successful completion of the course, you will be prepared to undertake additional study in accounting. If you desire to become an accounting professional, this course will be critical in assisting you on your way to that goal. If you desire to work in another area in business and management, you will be prepared to be a knowledgeable user of financial accounting information, and you will also be prepared to study introductory managerial accounting in ACCT 2242.

Bachelor of Commerce Program Learning Objectives:
The achievement of the course objectives noted above will contribute to the achievement of the following Program learning objectives… * Communication - Preparing professional written reports/assignments * Critical thinking – Formulating and justifying positions on issues or situations using appropriate evidence * Ethics and social responsibility – Identifying and understanding the ethical dimensions of complex situations; identifying corporate social responsibility behaviours

Prerequisites:
In order to register for this course, you must have completed fifteen (15) credit hours, including MGMT 1281 or appropriate work experience determined in advance by the Chair of the Department. If you have not completed these prerequisites, you must see the instructor during the first week of class.

Course Requirements and Weighting:

Midterm Examination I 20% of final grade
Midterm Examination II 20%
Final Examination40%
Assignments (Blackboard/MyAccountingLab) 10%
Pre-class quizzes (Blackboard/MyAccountingLab) 10%
Total 100%

Midterm Examinations I and II:
The Midterm Examinations I and II will be offered on the date and at the time noted on the schedule at the end of this course syllabus. The specific topics covered on these examinations will be announced well in advance of the examination. These examinations will cover course...
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