Cardinal Leger Secondary School
75 Mary Street, Brampton, Ontario, L6W 3K5 * Tel: (905)453-2232
We believe that each one, created in the image and likeness of God, is called by
name into the Dufferin-Peel community to realize the Ontario Catholic School
Graduate Expectations to the fullest extent possible as we all journey from the
early years to vocation.
COURSE OUTLINE
Department:
Business and Technology Department
Course:
Course Code:
Financial Accounting Principles
BAT 4M1 – Grade 12 University / College Preparation
BAT4M1
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Common
Course
Calendar
Course Description:
This course introduces students to advanced accounting principles that will prepare them for
post-secondary studies in business. Students will learn about financial statements for
various forms of business ownership and how those statements are interpreted in
making business decisions. This course expands students’ knowledge of sources of
financing, further develops accounting methods for assets, and introduces accounting
for partnerships and corporations.
This course helps students to meet the Ontario Catholic School Graduate Expectations
by promoting effective communication, decision-making, problem-solving, time and
resource management skills.
Ministry/ICE
Curriculum
Documents
Strand/Unit Title
The Accounting Cycle
 Demonstrate an understanding of accounting
principles and practices;
 Demonstrate an understanding of the accounting
cycle in a computerized environment for a service
business and a merchandising business;
 Demonstrate an understanding of ethics and
issues in accounting.
Accounting Practices for Assets
 Demonstrate an understanding of accounting
procedures for short-term assets;
 Analyze accounting procedures for inventories;
 Demonstrate an understanding of methods of
accounting for capital assets.
Partnerships and Corporations
 Demonstrate an understanding of accounting in
partnerships;
 Demonstrate an understanding of accounting in
corporations.
Financial Analysis and Decision
 Compare methods of financing;
 Explain and interpret a corporation’s annual report;
 Use financial analysis techniques to analyse
accounting data for decision-making purposes.
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Corresponding
Catholic Graduate
Expectation
Indicators for each
Strand/Unit
CGE2e
CGE2b
CGE3c
CGE3f
CGE4f
Assessment and Evaluation:
Category Weightings
Knowledge/Understanding
Thinking
Application
Communication
Weight
%
30
25
30
15
Final Summative
Assessments
Term Work
Course Culminating
Exam
Overall
Weighting
70 %
---30%
Learning Skills and Work Habits
E= excellent G= good S=satisfactory N= needs improvement
Responsibility
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takes responsibility for and manages own behavior
completes and submits class work, homework, and
assignments according to agreed-upon timelines
Organization

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Independent Work

Collaboration
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establishes priorities and manages time
identifies, gathers, evaluates, and uses information,
technology, and resources to complete tasks
independently monitors, assesses, and revises plans to
complete and meet goals
uses class time appropriately to complete tasks
accepts various roles and an equitable share work in a
group
builds healthy peer-to-peer relationships
Looks for and acts on new ideas and opportunities
Approaches new tasks with a positive attitude
Sets own goals and monitors progress towards
achieving them
Seeks clarification or assistance when needed
Initiative
Self-Regulation
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BAT4M1
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