Course Outline
JOHN MOLSON GDBA PROGRAM
GDBA 532 Section AA
Course Title: Accounting
Fall 2022
Hall 421 in person only Class: Wednesdays
17:45-20:15
Tutorials: 17:45-20:15 starting week 3
Week
Instructor:
Office:
Date (2022)
3
September 24
4
October 1
5
October 8
6
October 15
7
October 25
8
October 29
9
November 5
10
November 12
11
November 19
12
November 26
Carmen Kuczewski MBA
Office hours will be done through Zoom weekly
Mondays 9 to 10 pm except Oct 3 and Thanksgiving Monday
Recurring Zoom Monday: Join Zoom Meeting
https://concordia-ca.zoom.us/j/83577461368
AND
Office hours on ZOOM Tuesday 8 15 pm to 9 30 pm
Recurring zoom: Join Zoom Meeting
https://concordia-ca.zoom.us/j/85148664020
Tel.:
E-mail:
Office Hours:
Text 514 591 6981 preferred
Carmen.kuczewski@concordia.ca
By appointment
COURSE OBJECTIVES
This course surveys financial and managerial accounting from the point of view of the users of financial
information. Financial accounting topics include the framework of financial accounting, the analysis of
transactions, and the preparation and analysis of financial statements. Topics in management accounting are
budgeting and control, costing and cost allocation, the cost-volume-profit planning model, and short-term and
long-term decision making in business. The ethical dimensions of accounting are explored throughout the course.
COURSE MATERIALS
Textbook: Parkinson, John M. with Charles Draimin. Accounting for Non-Financial Managers, Fifth
Edition. Concord, Ontario: Captus Press, 2021.
Course pack: GDBA 532 Fall 2022 – Accounting Cases.
See last page you can purchase e book or in bookstore physical book
PLEASE CASES ONLY IN BOOKSTORE. NO e version
EVALUATION
Assignments:
Final:
60% (2*30%) Individual only
40% Date set by exams office only usually in December
100%
Note: assignment Instructions will be posted on Moodle
GRADING
A+
A
A-
90% –100%
85% – 89%
80% – 84%
B+
B
B-
77% – 79%
73% – 76%
70% – 72%
C
F
55% - 69%
< 55%
IMPORTANT DATES: September 19th, 2022: DNE; December 8th, 2022: DISC
LEARNING PLAN
Class
1
2
Date
September 7
September 14
Topic
Introduction, Principles and Transaction Analysis
Income Statement
Textbook Chapter
1
2&3
3
4
5
6
September 21
September 28
October 5
October 12
7
8
9
10
October 19
October 26
November 2
November 9
11
12
13
November 16
November 23
November 30
Balance Sheet Assets
Balance Sheet Liabilities and Shareholders Equity
Financial statement analysis
Cash Flow Statement
First assignment on financial accounting
Management accounting and basic budgeting
Budget and Cost-volume profit analysis
Costing and Overhead
Short-term decision making
Second assignment on managerial accounting
Sources of Capital
Long-term decision-making
Wrap-up and varia
4
5
7
6
8&9
10&11
12
13
14
15
WEEKLY ACTIVITIES
Week
Topic
Activities
Chapter
1
Introduction, Principles and
Transaction Analysis
1
2
3
Income Statement
2
3 ,4
Balance Sheet Assets
Problems
And posted solutions
Ch 2: 4, 7
Ch 2: 5, 6 , 8 , 14
Ch 3 :1, 2, 3, 5, 6, 9
Case
Aussie Pies (B)
Mountain Musical Theatre
Ch 4 1, 2, 3, 4. 5 , 8, 10
4
5
Balance Sheet: Liabilities
and Shareholders’ Equity
Financial Statement
Analysis
7
Ch 5 :1,2,3,4.7
Molokai Gas
h 2 8 14 Ch 4 1, 2, 3, 4.
5
8, 1,102, 3
Ch, 7:
Alrich Farms
# 4 rat tutorial
2,4,9,1,1,1 ,1
Ch 6 : 3,4,5,6,10
Ch 8: 1,2,3 Ch 9:1,2,4,5,6
6
7
Cash Flow Statement
Management accounting
and basic budgeting
8
Budget and Cost-volume
profit analysis
10 & 11
9
Costing
12
Ch 12: 1,3,6,7,8
London Water (A)
10
11
12
Short-term decision making
Sources of Capital
Long-term decision-making
13
14
15
Ch 13: 3,4,5,8
Ch 14: 2, 4,5,7
Ch 15: 5,6,7,8,15
London Water (A)
8&9
Ch 10:3,6,8
Ch 11: 1,2,4,7,8
Comprehensive Problems:
Dalarma Furniture
The Diner
Business School at Ivy State U.
High Mountain Technologies
High
TUTORIALS: STUDENTS SHOULD CHECK TUTORIAL ALL SECTIONS FOLDER WEEKLY FOR DATES AND
PROBLEMS COVERED AT TUTORIALS
TEACHING METHODS
The delivery of GDBA 532 consists of in person lectures only. Lectures intend to help students progress in their
understanding of key theoretical concepts and the foundation of technical details; more complex issues are
generally discussed, through cases during live classes; and tutorials help students to learn how quantitative
problems are solved. Students are expected (1) to prepare for each class by doing the recommended readings and
working through assigned problems and cases and (2) to attend the tutorials. Note: Not all the materials that
students are expected to learn will be explicitly covered in class.
Moodle will be used to deliver course content. The ALL sections will be reserved for the tutor and to post any
announcements.
ACADEMIC INTEGRITY AND THE ACADEMIC CODE OF CONDUCT
The Code of Conduct (Academic) at Concordia University states that “the integrity of University academic life and
of the degrees, diplomas and certificates the University confers is dependent upon the honesty and soundness of
the instructor-student learning relationship and, in particular, that of the evaluation process. As such, all students
are expected to be honest in all of their academic endeavours and relationships with the University,” (Academic
Code of Conduct, art. 1).
All students enrolled at Concordia are expected to familiarize themselves with the contents of this Code. You are
strongly encouraged to read the pertinent section in the Concordia Graduate Calendar Graduate Calendar available
only at http://graduatestudies.concordia.ca/publications/graduatecalendar/current/ and visit the following web
address: http://provost.concordia.ca/academicintegrity/ , both of which provide useful information about proper
academic conduct.
DISCLAIMER
The instructor reserves the right to change or update this outline, and any other course related materials, as
required. The student will be informed in a timely manner through Moodle and/or announcements during
class.
IMPORTANT NOTE FROM BOOK PUBLISHER
Hard copy of book: Direct order link (shipping included in Quebec area) for Concordia
University GDBA 532 students:
https://secure.captus.com/checkout/offer.aspx?OfferID=1410
E-book:Students can also subscribe to (or rent) our online term-based eBook directly from
Captus via the following URL:
http://www.captus.com/information/eBook.htm