University of New Brunswick Saint John Faculty of Business BA1218 - ACCOUNTING LAB SUMMER 2013 FINAL EXAMINATION DATE: Tuesday, April 30, 2013 TIME: 4:00-6:00 pm Location: HH239 Facilitator: Cathie Hurley Office: OH 235 Phone: (506)-648-5820 Email: churley@unb.ca Recommended Resources: Available in the UNB Saint John bookstore all in one package Mastering the Accounting Cycle – A Bridge Tutorial.CD, Houghton Mifflin for MacIntosh & Windows Spa Magic- A Merchandising Business Practice Set with CD Patricia A. Bille, Houghton Mifflin Online Resources: AccountingCoach.com www.accountingcoach.com GLEIM.com/Accounting www.gleim.com/accounting/efat/online/about.php Library reserve: Available in HANS W. KLOHN COMMONS Financial Accounting-a User Perspective Hoskin, Fizzell and Cherry Fourth Canadian Edition, Wiley Financial Accounting Libby, Libby, Short, Kanaa, and Gowing Second Canadian Edition, McGraw-Hill Ryerson Basic Bookkeeping – an Office Simulation & Solutions Brooke C.W. Barker Fifth Edition, Thomson-Nelson Spa Magic - SOLUTIONS to Practice Set A & B Degree Requirements: This is a required course for the BBA with a major in Accounting. It is a prerequisite to BA3224 and BA3235. 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 The student is responsible for completing all the material covered in the Recommended Resources. There are other resources which students may choose to take advantage of. If the student has questions they should be directed toward one of the accounting faculty at UNB Saint John. (Brenda Collings, Cathie Hurley, Mostaq Hussain and Suzanne Tucker). Please visit the advising website to obtain the date for the next examination http://www.unb.ca/saintjohn/business/studentadvising/index.html A minimum of one week notice is required, and the facilitator reserves the right to only sit an exam when there are a sufficient number of participants ready to write. 2