THE UNIVERSITY OF LETHBRIDGE
Management 2100 – Spring 2006
Classes (AH177): T/TH 12:15 – 12:35; Labs: M/W/F 9:00am
Office hours: after class or by appointment
Instructor: Linda Lindsay
Phone:
(h) 381-6887
E-mail:
llindsay22@shaw.ca
Office:
D-432
Lab Instructor: Kathryn Erickson
Course Materials
Required Text:
Financial Accounting Tools For Business Decision-Making – Second Canadian Edition
By Kimmel, Weygandt, Kieso and Trenholm
Other Material:
Calculator (without text storage capability)
Recommended:
Subscription to business or financial press
The Globe and Mail: To order a student subscription Phone 1-800-387-5400
Or
National Post, Business Week, Fortune, etc.
Course Description and Objective
This is the first course in the two-semester introduction to accounting. In this course, students
are introduced to the concepts of financial accounting. Students are taken through the
accounting cycle that illustrates how business transactions are recorded and how this information
is assembled to create financial statements. Emphasis is on how to use these statements to
measure the financial performance of business enterprises. A more in depth coverage of the
proper valuation and presentation of Balance Sheet accounts completes the course. At the
conclusion of this course you will be expected to:
1. be able to interpret financial statements and derive information to support decisionmaking;
2. have an understanding of financial accounting concepts and the way these concepts are
applied in preparing financial statements; and
3. be able to prepare financial statements.
Course Format
You should come to class having already read the assigned chapters and attempted the suggested
exercises and problems. The lectures will be a combination of instruction, discussion, and
problem solving.
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In addition to lectures, you have scheduled labs. These labs will focus on the exercises and
problems assigned. Friday labs will be kept free for you to work on your group project.
WebCT will be used to make course material available such as the course outline, tentative
schedule, power point slides, solutions to the questions at the end of each chapter.
Examinations
There will be two exams during the term, each covering essentially four chapters of the text.
Because the material in later chapters builds on information presented in earlier chapters, there is
a cumulative component although the emphasis will be on the four chapters most recently
covered. The final exam will focus on the final four chapters but will have that same cumulative
component.
Make-Up Exam Policy
You will receive a mark of zero on exams missed. Students who miss an exam for medical
reasons will be allowed to have the weight of the missed exam applied to the final exam if
suitable documentation from a medical doctor is submitted. There are no make-up exams! You
are welcome to use the missed exam for practice and I will be happy to go over it with you.
Individual Assignments and Quizzes
Problems and exercises are outlined in the schedule. I strongly recommend that you attempt as
many of these problems and exercises you feel necessary. We will have several quizzes; four of
which will count as 10% of your mark. These quizzes will be collected at the start of the lab
period. Unfortunately with accounting…practice makes perfect!
Group Term Project
Groups of 4 to 5 individuals each will be formed early on in the course. You will be expected to
work withy your group on the term project. We can learn a lot from our peers so try to take full
advantage of the group work. We will break into our groups several times during the term for
discussion purposes. Your group will also be responsible for a written project and presentation.
Details for the group project will be posted and distributed.
Allocation of Grade
Quizzes (4@2.5%)
Exam 1 (Ch. 1-4)
Exam 2 (Ch. 5-8)
Group Project - written
Group Project - presentation
Participation
Final Exam (Ch. 9-13)*
Total
*scheduled by the university
10%
18%
22%
10%
5%
5%
30%
100%
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Academic Integrity
We adhere to the University of Lethbridge policy regarding academic integrity. You can find
that policy in Part 4 of the University of Lethbridge Calendar. Of particular note are plagiarism
(3-a-1) and cheating (3-a-2). You are admonished to become familiar with these sections of the
calendar as offences will not be overlooked and will be dealt with as per the discipline
procedures outlined in the calendar.
Faculty of Management Guidelines for Grade Conversion Scales
A+
A
AB+
B
BC+
C
CD+
D
F
95 - 100
90 - 94
86 - 89
82 - 85
78 - 81
74 - 77
70 - 73
66 - 69
62 - 65
58 - 61
50 - 57
00 – 49
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Class Schedule
Thurs. Jan 5
Thurs. Jan
12
Thurs. Jan
19
Thurs. Jan
26
Thurs. Feb 2
Thurs Feb 9
Thurs Feb
16
Thurs Mar 2
Thurs Mar 9
No class today
Chapter 1: E1-1, P1-1A, P1-9A
Thurs Mar
16
Thurs Mar
23
Thurs Mar
30
Thurs Apr 6
Presentations
Chapter 3: BE3-1
Chapter 4
Exam 1 (Chapter 1-4)
P5-3A, P5-4A P5-5A
Chapter 6: E6-1, E6-6, E6-13
Chapter 8
Exam 2
BE10-8, BE10-11, E10-8
E11-9, P11-5A
P13-6A, P13-8A
Tues Jan 10
Tues. Jan
17
Tues. Jan
24
Tues. Jan
31
Tues. Feb 7
Tues Feb 14
Tues Feb 28
Course Intro, make groups
Chapter 2: P2-1A
E3-3, E3-5, E3-12, E3-15
E4-5, E4-11 P4-1A
Chapter 5
Chapter 14
Chapter 7: (omit pgs. 326-329) P7.5B
Tues Mar 7
Tues Mar
14
Tues Mar
21
Tues Mar
28
Tues Apr 4
P8-4A, P8-6A; P8-7A
Chapter 9: E9-1, E9-4
Tues Apr
11
Course Wrap-up and Q & A
Chapter 10
Chapter 11
Chapter 13
Lab Schedule
Mon. Jan 16
E1-10, E1-11, E1-12
Mon. Jan 23
BE3-2, BE3-3, BE3-3, BE3-4, BE3-10
Mon. Jan 30
Mon. Feb 6
Mon. Feb 13
BE4-1, E4-1, E4-2
Create Groups/Discuss Group Work
Q & A Group Project – Choose
Companies
P6-1A, P6-9A, P6-10A, E6-12
E8-2, E8-5, E8-5, P8-1A
Presentations
Mon. Feb 27
Mon. Mar 6
Mon. Mar
13
Mon. Mar
20
Mon. Mar
27
Mon. Apr 3
Mon. Apr
10
P9-3A, P9-8A, P9-11A, P9-12A
P10-1A, P10-7A
P11-6A
Q&A
Wed. Jan
18
Wed. Jan
25
Wed. Feb 1
Wed. Feb 8
Wed. Feb
15
Wed. Mar 1
Wed. Mar 8
Wed. Mar
15
Wed. Mar
22
Wed. Mar
29
Wed. Apr 5
E2-1,P2-3A; P2-4A, P2-5A
P3-3A; P3-4A; P3-7A; P3-9A
P4-5A, Q & A
E5-4, E5-9, P5-2A
E14-1, E14-3, E14-4, E14-7
E7-1, E7-7, E7-8
Q&A
E9-6, E9-8, E9-9, E9-11, 9-2A
E10-8, BE10-1, BE10-4
E11-3, E11-5
E13-1,E13-2, E13-6, P13-3A
The labs scheduled for January 6, January 9, January 11, February 17, March 13are cancelled.
Friday lab time is to be used for additional help and group work.
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