University of New Brunswick Saint John
Faculty of Business
BA1218 - ACCOUNTING LAB
FALL 2014
PRACTICE SET DUE FOR SUBMISSION Friday, August 29, 2014 at
4:00PM (the office closes at 4pm)
This may be delivered by scanning and emailing to me, or a printed hardcopy.
Students who do not submit the practice set will not be eligible to write
the examination.
FINAL EXAMINATION
DATE:
Wednesday, September 3rd, 2014
TIME:
4:30pm-6:30PM
Location:
OH106
Facilitator: Brenda Collings
Office:
OH 216
Phone:
(506)-648-5572
Email:
collings@unb.ca
REQUIRED RESOURCE:
Available online free of charge – Coffee and Café Supplier Practice Set
To download the practice set (please also see email from me), please:
1.
Create a new account at www.perdisco.com/login
2.
Once you have registered, click ‘Add a product to my account’
3.
Select your course from the available options
4.
You will be sent an email that contains a link to download the practice set. Please note that
this link will remain active for 48 hours. Please ensure that you download the practice set
within this time period.
After you have downloaded the practice set, you can print it out to start working through it.
This practice set must be completed and submitted to me for review by August 29, 2014 at 4:00PM. Your
submission may be submitted in hardcopy to the Faculty of Business office (OH 245A) or scanned and sent
electronically by this deadline to collings@unb.ca.
Students who do not submit the practice set will not be eligible to write
the examination.
SUPPLEMENTAL STUDY RESOURCES (FREE):
Online Resources:
AccountingCoach.com
www.accountingcoach.com
My Accounting Tutor
http://my-accounting-tutor.com/ElementsManualCorp.html
So you want to learn bookkeeping!
http://www.dwmbeancounter.com/tutorial/Tutorial.html
Library reserve:
Available in HANS W. KLOHN COMMONS
Financial Accounting-Tools for Business Decision-Making
Kimmel, Weygandt, Kieso, Trenholm, Irvine
Fifth Canadian Edition, Wiley (concentrate on Chapter 3)
Financial Accounting – a User Perspective
Hoskin, Fizzell and Cherry
Sixth Canadian Edition, Wiley (concentrate on Chapters 2 and 3)
Basic Bookkeeping – an Office Simulation & Solutions
Brooke C.W. Barker
Fifth Edition, Thomson-Nelson
Degree Requirements:
This is a required course for the BBA with a major in Accounting It is also prerequisite to BA3224 and
BA3235. Students in the BAMAC are exempt from this course.
Prerequisites:
A “C” or better in BA1216 or its equivalent.
Course Description:
A self-paced course that teaches the basics of a manual accounting system including debits, credits
and financial statement preparation.
Primary Course Objectives:
P1. To introduce the recording process used in an accounting system.
P2. To introduce the recording process for merchandising companies.
P3. To introduce subsidiary ledgers and special journals.
Secondary Course Objectives:
S1. For the participant to develop learning skills through independent study.
S2. For the participant to further develop their ability to work independently.
Evaluation
The course is Pass/Fail as determined by the student’s performance on the Accounting Lab exam
which is to be administered at a date and time scheduled by the instructor. It should be noted that the
student must have a passing grade in the Accounting Lab, prior to the second class period of BA3224
and/or BA3235; therefore the student should write this examination well in advance of the course.
Student Responsibilities
REQUIRED - The student is responsible for completing the practice set in the Required Resource and
submitting to me by August 29, 2014. This may be scanned and submitted electronically or by
hardcopy. Please do not leave this until the last minute as significant time on task is required to
complete the practice set.
Supplemental Resources: There are other resources which students may choose to access to further their
study and mastery of the concepts.
Please visit the advising website to obtain the date for the next examination
http://www.unb.ca/saintjohn/business/studentadvising/index.html
Please do not hesitate to contact me should you have questions.
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BA1218 Accounting Lab – Practice Set Download Information.
PLEASE READ THIS MESSAGE CAREFULLY BECAUSE IT CONTAINS IMPORTANT INFORMATION ABOUT THE
PRACTICE SET, AND INSTRUCTIONS ON HOW TO DOWNLOAD.
TWO DAY TIME LIMIT
-----------------Please understand that the download URL included in the email from Perdisco after you register on their
website will only be valid for 2 days (48 hours) from the time that the email was first sent to you by them.
Please ensure that you have downloaded your publication within that time.
A PDF document of the 'Coffee & Cafe Supplier practice set, US GAAP Edition
The PDF document is the main document and must always be used. The PDF document contains all of the
instructions, transactions, account balances and other data required to complete your practice set. The PDF
also contains the pages with the journals, ledgers and financial statements that you must complete by hand
as part of your answers.
FREELY PROVIDED BUT LIMITATIONS ON DISTRIBUTION
----------------------------------------------This practice set and its spreadsheet companion may only be used by undergraduate students of a
government recognized higher education body whose instructor has, with Perdisco's agreement, adopted
these publications for use in their teaching, and then only for educational purposes that are directly
associated with that teaching. When these conditions for use are met, this practice set and its spreadsheet
companion are provided free of any charge by Perdisco.
Even though these publications are provided free of charge, they are still subject to strict copyright and
limitations on their use and distribution. We ask that you respect Perdisco's copyright.
While these documents are made freely available to you personally, they may not be altered in any way
(other than what is required for a student to enter their answers) or sold or distributed in any way (except
that a student may submit a completed publication to their instructor for grading or other educational
assistance). For clarity, this means that both instructors and students are not allowed to email these
publications directly to other students, or to otherwise distribute them by any means including by placing
them on a LAN, WAN or internet server including any course management system owned by any adopting
university. Instructors should advise their students to obtain their own copy of these documents directly
from Perdisco. Among other things, this approach means that students will always have the most recent
version of the exact document that has been approved by their instructor.
You will download your practice set using the URL below that has been emailed to you personally. To help
protect Perdisco's copyright, we may include certain copyright protections into our download URLs and the
practice set itself. Both the download URL and the practice set publications are provided solely for your own
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download URL is dedicated to you alone and that its use can be traced back to you. Please do not share your
download URL or the practice set publications with others.
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PRACTICE SET DOWNLOAD instructions from the publisher:
FIRST: Register on their site.
--------------------Second: Download your practice set :
PRACTICE SET PDF (required): Click on the link below to start a download in your browser and save the file to
your computer by selecting 'Save' or 'Save target as' or 'Save link as' depending on your browser. Note that
the link is long and may be broken by your email system. If the link is broken, copy and paste all of it into the
address bar of your browser.
http://private.perdisco.com/practiceSets/pcu3/CoffeeEd3Paper_PCU3.pdf?AWSAccessKeyId=AKIAJWZYRDSE
LMUNKTXA&Expires=1405564010&Signature=7qcj2ZRFnu5Q37bmaFU0yM2LvtQ%3D&studentId=bcollings
Please understand that the above download URL is only valid for 2 days (48 hours) from the time that they
were first emailed to you. Please ensure that you have downloaded the publication within that time.
Best wishes for your studies this semester.
Perdisco
mailto:support@perdisco.com
http://www.perdisco.com/practicesets
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