Section
B
Day
Time
Thursday
7:00 to
10:00 pm
Location
SLH-A
Professor
Start Date
Prof. John Kucharczuk
ADMS3595@yorku.ca (TA)
The week of
Sept 4, 2012
Course Instructor
John Kucharczuk
jkuchar@yorku.ca
Office Hours:
Tuesday and Thursday from 6:00pm – 7:00pm Atkinson Building room TBA.
E-mail Address: for course TA adms3595@yorku.ca
COURSE CALENDAR DESCRIPTION
This course, in conjunction with AK/ADMS 3585 3.0, develops thorough
knowledge and understanding of generally accepted accounting principles and
financial statement analytical skills by examining various technical areas of
financial accounting. Prerequisite: AP/ADMS 3585.
More specifically, this course is the first half of the intermediate financial
accounting course designed for the undergraduate accounting major and will
emphasize the financial accounting theory, rules, and procedures related to
assets side of the balance sheet as well as income statement and revenue
recognition.
COURSE PREREQUISITES
Prerequisite: AP/ADMS 3585 3.0. Those students who have not successfully
passed ADMS 2500 should not enroll in this course. Students are personally
responsible for ensuring that they have the necessary prerequisite. The School of
Administrative Studies reserves the right to de-enroll any student when it is
determined that a student has requested a course without having the necessary
listed prerequisites. The School will not be responsible for refunds resulting from
students being dropped from a course due to a lack of a prerequisite.
REQUIRED TEXT
Intermediate Accounting, 9th Canadian ed., 2010 Kieso et al, John Wiley &
Sons Canada, Ltd, (Volume 2)
Wiley Plus Access Code will be required for this course. The code comes with the
purchase of the textbook or you can purchase the code on-line.
RECOMMENDED TEXT
Accounting recommendations, CICA Handbook, Canadian Institute of Chartered
Accountants (most recent)
Access the CICA handbook online from the Libraries home page www.library.yorku.ca (or,
after signing into the course website click on the 'York Libraries' link). Type CICA in the
Title Quick Search box. Choose 'CICA Standards and Guidance Collection' and then choose
'Accounting'. If accessing from off-campus authentication with library barcode and PIN is
required.
OPTIONAL
(1) Student study guide
(2) Publisher’s student resources: www.wiley.com/canada/kieso
Tutorial Sessions:
A tutorial schedule will be posted on the course website (the announcement folder) once
rooms are booked and the timing is determined.
COMPUTING REQUIREMENTS:
Students will require access to a computer Pentium machine or better with Windows 95/98,
Windows NT 4.0 Workstation or Windows 2000 /XP Operating System and Internet
Explorer 5.01/5.5/6.0 or Netscape 4.51/4.7x internet browser. MACs are not supported in
Quickplace.
If you do not have the above minimum computing requirements, there are on-campus
computing facilities available at the Computing Commons in Parking Structure ll. The
Computing Commons is open 24 hours a day - 7 days a week. There are no speakers at these
open labs; students have to bring their own earphones.
For more information about on-campus computing visit York University's Computing and
Network Services Web site: http://www.cns.yorku.ca. If you have any technical non-course
related computing questions you may contact York University's Client Support Services by
phone (416) 736-5800, by E-mail helpdesk@yorku.ca or you may obtain assistance in
person at Room 101, Computing Commons, Parking Structure ll.
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Internet cafes, public libraries and other facilities (for example kiosk stations) are open to the
public and provide alternatives for access.
WORKLOAD
Students are forewarned that by necessity ADMS 3595 is one of the more rigorous courses
at York University. If you have a full time job in addition to your academic pursuits, you are
strongly advised not to take another course concurrently with this one. I expect you to
invest, at least, 15-20 hours a week in this course.
GRADING SCHEME
Weekly Wiley Plus Quiz
See course outline
and website for
set up details and
codes
Quiz for each Chapter. Best 10%
10 of 11 quizzes will be
counted and to be
completed by posted due
date
Midterm Examination I
Chapters 13, 14
and 18:
Time: 2pm-5pm on
Saturday, October 20,
2012, ACW109
25%
Midterm Examination II
Chapters 15, 16,
17 and 19
Time: 2pm-5pm on
Sunday, November 11,
2012: CLH E
25%
Cumulative Final
Examination
Chapters 13-22:
In final exam period, 3hrs
December 5th – 21st
40%
100%
EXAMINATIONS
The course has two non-cumulative midterm examinations and a cumulative final
examination. Examinations may contain a mix of multiple-choice questions, writing
assignment questions, and problems that require written answers and calculation.
Examinations may include questions related to any articles and/or financial statement
extracts reprinted from the financial press or corporate websites that is posted on the course
website.
The final examination is comprehensive and covers the entire course. The final examination
is scheduled during York's final examination period. Once set by the Registrar, the date,
time and location of the final examination will be announced on the York University website
at www.yorku.ca (click 'current students').
There are no make-up exams or alternate sittings of the midterm. If you are unable to
write one of your midterm exams because of illness, a family physician statement, which has
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to be submitted within five business days of the exam date, is required. All supporting
documents must be submitted to the main office of the School of Administrative Studies,
Atkinson Building, Room 282. With a documented excused absence, you may transfer the
weight of the midterm to the final examination. However, if you missed both midterm
exams, you will be given “zero” in both midterm exams and you will not be able to
write the final exam and your final mark for the course will become automatically F.
Deferred standing may be granted to students who are unable to write their final
examination at the scheduled time or to submit their outstanding course work on the last day
of classes. In order to apply for deferred standing, students must register at
http://apps.eso.yorku.ca/apps/adms/deferredexams.nsf. Followed by handing in a
completed DSA form and supporting documentation directly to the main office of the School
of Administrative Studies (282 Atkinson) and add your ticket number to the DSA form. The
DSA and supporting documentation must be submitted no later than five (5) business days
from the date of the exam. These requests will be considered on their merit and decisions
will be made available by logging into the following link:
http://apps.eso.yorku.ca/apps/adms/deferredexams.nsf. No individualized communication
will be sent by the School to the students (no letter or e-mails).
Students with approved DSA will be able to write their deferred examination during the
School's deferred examination period. No further extensions of deferred exams shall be
granted. The format and covered content of the deferred examination may be different from
that of the originally scheduled examination. The deferred exam may be closed book,
cumulative and comprehensive and may include all subjects/topics of the textbook whether
they have been covered in class or not. Any request for deferred standing on medical
grounds must include an Attending Physician's Statement form; a “Doctor’s Note” will not
be accepted.
DSA Form: http://www.registrar.yorku.ca/pdf/deferred_standing_agreement.pdf
Attending Physician's Statement
form: http://www.yorku.ca/laps/council/students/documents/APS.pdf
The deferred examinations for the Fall 2012 term shall be held in the period January
25 – 27 2013.
The status of the DSA submitted shall be checked at:
http://apps.eso.yorku.ca/apps/adms/deferredexams.nsf
TUTORIAL SCHEDULE:
Date
Tuesday October 9
Thursday October 11
Tuesday October 16th
Time
5:30 to 6:30
5:30 to 6:30
4:30 to 6:30
Room
HNE-B17
RS201
HNE-B17
4
Thursday October 18th
Tuesday October 23rd
Thursday October 25th
Tuesday November 6th
Thursday November 8th
4:30 to 6:30
5:30 to 6:30
5:30 to 6:30
4:30 to 6:30
4:30 to 6:30
RS201
HNE-B17
RS201
HNE-B17
RS201
Tuesday November 27th
Thursday November 29tth
7:00 to 9:30
7:00 to 9:30
In classroom (Last class)
In classroom (Last class)
UNGRADED ASSIGNMENTS
Practice solving problems is one of the best ways to prepare for computational accounting
questions. Throughout the semester some problems will be assigned but not graded. These
exercises and problems should be considered as a minimum. The more problems you do, the
more comfortable you will be with computational questions on the examinations. Solutions
to selected exercises and problems will be available from the course website. Solutions to
other textbook exercises and problems may be viewed during counseling hours which will
be announced on the course website or in class.
ACADEMIC HONESTY
The published regulations by York University regarding cheating and other forms of
academic dishonesty are posted on the University website (see academic policies on the
'current students' page of www.yorku.ca). It is assumed that you have read and are familiar
with these regulations.
COURSE WEBSITE
The course website provides access to:
Course syllabus, announcements, lecture notes and illustrations, textbook
homework solutions, other learning materials, and recommended references.
You are required to check the course website regularly during the course for class materials
and activities.
The website is password protected. Login using your Passport York information
HELP ON ACCOUNTING AND COURSE RELATED MATTERS
Between classes, help is available from the professor and course counselors during office
hours, drop-in counseling hour(s) or via e-mail. The drop-in counseling hour(s) and location
will be announced on the course website or in class. Send course related queries to the e5
mail address (adms3595@yorku.ca ) listed at the top of this course outline. You can
normally expect to receive replies within 36 hours (except during weekends and holidays).
The course email account is monitored by our email tutor. Any issues related to course
materials (clarification of text/slides, help on practice problems, etc.) will be directly
addressed by the email tutor unless the tutor is unable to address the question; in such case,
the message will be forwarded to the course director. Any issues related to course
administration (e.g. exam conflict) will be forwarded to course director by email tutor.
The office hours are used for course related queries and practice problems. No appointment
is necessary. Because it takes substantial time to look into practice problems with students,
priority will be given to students who have administrative inquiries which normally can
be resolved shortly. Students could also find help on practice problems at tutorial sessions or
through email.
Given the incidence of virus and worm transmission through email attachments, messages
attachments may be returned unopened and you may be requested to resend your message
without an attachment. You can normally expect to receive replies to e-mail messages within
36 hours (except during weekends and holidays).
INFORMATION ON PROFESSIONAL CERTIFICATION
ADMS 3595 counts towards the certification requirements of the Canadian Institute of
Chartered Accountants, the Certified General Accountants Association of Canada, and the
Canadian Institute of Certified Management Accountants.
E-MAIL PROTOCOL
As no one has the time to search databases to determine the name and section of e-mail
writers, and as different sections of this course have different course directors, it is essential
that the following e-mail protocol be observed:
· E-mail from your York Computing E-mail Account (username@yorku.ca) under all
circumstances
· Use the course e-mail address at the top of the course outline only
· On the subject line, provide your section number (e.g., Sect. A or B) and a brief description
of the purpose of your e-mail
· To RECEIVE a response to your e-mail, sign your e-mail as follows:
1. Full name
2. Student number
· Consolidate your accounting queries into a single e-mail.
· Provide your attempted solution to exercises and problems when seeking help. Queries
such as "What is Exercise XX's solution?" will be returned to you, asking you to provide
your own attempted solution.
When replying with history, keep history SHORT!
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POLICY ON LEAVING THE CLASSROOM EARLY
You can leave the classroom early only during the break period. Since people who leave the
classroom early disturb other students in concentrating on lecture presentations, it would be
unfair to the students who want to avoid distractions as much as possible in their efforts to
learn if I let this situation continue to develop. Furthermore, I have an obligation to
maintain a quiet learning environment for all of my students as a course director and an
educator. Any violation of this rule will result in one percent reduction of your final grade.
Sometimes, you may have to leave the classroom early due to emergencies or physical
reasons. As long as you can provide me with an appropriate document explaining the
circumstances later, you can get the lost point back.
Any person who has to leave early must sign a sign-up sheet.
COURSE SCHEDULE AND TOPICAL COVERAGE
(SUBJECT TO CHANGE)
Session #1 September 6, 2012
Non-Financial and Current Liabilities Chapter 13
Weekly Quiz for chapter 13 due September 13 at 6:00pm
Sample Questions – Chapter 13
Exercises: 1, 2, 13, 14, 16, 18
Problems: 1, 5, 12, 13, 14
Session #2 September 13, 2012
Long-term Financial Liabilities Chapter 14
Weekly Quiz for chapter 14 due September 20 at 6:00pm
Sample Questions – Chapter 14
Exercises: 2, 5, 12, 13, 19, 21, 23, 24, 25, 26
Problems: 3, 10
Session #3 September 20th 2012
Income Taxes Chapter 18
Weekly Quiz for chapter 18 due September 20 at 6:00pm
Sample Questions – Chapter 18
Exercises: 1, 6, 10, 12, 13, 14, 21, 22, 24, 25
Problems: 3
7
Cases: WA1, WA 3
Session #4 September 27, 2012
Shareholders' Equity Chapter 15
Weekly Quiz for chapter 15 due September 27 at 6:00pm
Sample Questions – Chapter 15
Exercises: 2, 9, 12, 17, 19
Problems: 1, 3, 4, 8, 10
Session #5 October 4, 2012
Complex Financial Instruments Chapter 16
Weekly Quiz for chapter 16 due October 5 at 6:00pm
Sample Questions – Chapter 16
Exercises: 1, 3, 4, 5, 8, 13, 15, 16
Problems: 1, 2, 3, 4
Session #6 October 11, 2012
Earnings per Share Chapter 17
Weekly Quiz for chapter 17 due October 11 at 6:00pm
Sample Questions – Chapter 17
Exercises: 1, 3, 8, 10, 16, 17, 18
Problem: 5
Session # 7 October 18, 2012
Pensions and Other Employee Future Benefits Chapter 19
Weekly Quiz for chapter 19 October 18 at 6:00pm
Sample Questions – Chapter 19
Exercises: 6, 11, 13, 14
Problems: 3
Session # 8 Saturday October 20, 2012
Common Midterm I - Time: 2pm-5pm on Saturday, October 20, 2012
Location: ACW 109
8
Midterm 1 (Chapters 13, 14 and 18)
Session #9 October 25, 2012 – Note there is no class next week November 1st
Accounting Changes and Error Analysis Chapter 21
Weekly Quiz for chapter 21 due October 25 at 6:00pm
Sample Questions – Chapter 21
Exercises: 1, 2, 4, 11, 17
Problem: 1, 3
Case:WA 4
Session #10 November 8, 2012
Leases Chapter 20
Weekly Quiz for chapter 20 due November 8 at 6:00pm
Sample Questions – Chapter 20
Exercises: 2, 3, 5, 6, 14, 16, 17
Problems: 6, 15
Session #11 November 11, 2012
Common Midterm II - Time: 2pm-5pm on Sunday, November 11, 2012.
Location: CLH E
Midterm (Chapters 15, 16, 17,and 19)
Session #12 November 15, 2012
Statement of Cash Flows Chapter 22
Weekly Quiz for chapter 22 due November 15 at 6:00pm
Sample Questions – Chapter 22
Exercises: 2, 6, 13, 14, 17
Problems: 5, 8, 13
Cases: WA3
Session #13 November 22, 2012
Other Measurement and Disclosure Issues Chapter 23
9
Weekly Quiz for chapter 23 due November 22 at 6:00pm
Sample Questions – Chapter 23
Brief exercises: 11, 12
Exercises: 5, 6
Problem: 7
Session 14 November 29, 2012
Review
(SUBJECT TO CHANGE)
Final examination during York University's common exam period
Comprehensive (cumulative) December 5- 21st, 2012
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IMPORTANT YORK POLICIES:
IMPORTANT COURSE INFORMATION
Deferred standing may be granted to students who are unable to write their final examination at the
scheduled time or to submit their outstanding course work on the last day of classes. In order to apply for
deferred standing, students must register at http://apps.eso.yorku.ca/apps/adms/deferredexams.nsf.
Followed by handing in a completed DSA form and supporting documentation directly to the main office of
the School of Administrative Studies (282 Atkinson) and add your ticket number to the DSA form. The DSA
and supporting documentation must be submitted no later than five (5) business days from the date of the
exam. These requests will be considered on their merit and decisions will be made available by logging
into the following link: http://apps.eso.yorku.ca/apps/adms/deferredexams.nsf. No individualized
communication will be sent by the School to the students (no letter or e-mails).
Students with approved DSA will be able to write their deferred examination during the School's deferred
examination period. No further extensions of deferred exams shall be granted. The format and covered
content of the deferred examination may be different from that of the originally scheduled examination. The
deferred exam may be closed book, cumulative and comprehensive and may include all subjects/topics of
the textbook whether they have been covered in class or not. Any request for deferred standing on
medical grounds must include an Attending Physician's Statement form; a “Doctor’s Note” will not be
accepted.
DSA Form: http://www.registrar.yorku.ca/pdf/deferred_standing_agreement.pdf
Attending Physician's Statement form: http://www.yorku.ca/laps/council/students/documents/APS.pdf
The deferred examinations for the Fall 2012 term shall be held in the period January 25 – 27 2013.
Academic Honesty: The Faculty of Liberal Arts and Professional Studies considers breaches of the
Senate Policy on Academic Honesty to be serious matters. To quote the Senate Policy on Academic
Honesty. The Policy on Academic Honesty is an affirmation and clarification for members of the University
of the general obligation to maintain the highest standards of academic honesty. As a clear sense of
academic honesty and responsibility is fundamental to good scholarship, the policy recognizes the general
responsibility of all faculty members to foster acceptable standards of academic conduct and of the student
to be mindful of and abide by such standards. Suspected breaches of academic honesty will be
investigated and charges shall be laid if reasonable and probable grounds exist.
Students should review the York Academic Honesty policy for themselves at:
http://www.yorku.ca/secretariat/policies/document.php?document=69
Students might also wish to review the interactive on-line Tutorial for students on academic integrity, at:
http://www.yorku.ca/tutorial/academic_integrity/
Grading Scheme and Feedback Policy: The grading scheme (i.e. kinds and weights of assignments,
essays, exams, etc.) shall be announced, and be available in writing, within the first two weeks of class,
and, under normal circumstances, graded feedback worth at least 15% of the final grade for Fall, Winter or
Summer Term, and 30% for ‘full year’ courses offered in the Fall/Winter Term be received by students in all
courses prior to the final withdrawal date from a course.
Note: Under unusual and/or unforeseeable circumstances which disrupt the academic norm, instructors are
expected to provide grading schemes and academic feedback in the spirit of these regulations, as soon as
possible. For more information on the Grading Scheme and Feedback Policy, please visit:
http://www.yorku.ca/secretariat/policies/document.php?document=86
In-Class Tests and Exams - the 20% Rule: For all Undergraduate courses, except those which regularly
meet on Friday evening or on a weekend, tests or exams worth more than 20% will not be held in the two
weeks prior to the beginning of the official examination period. For further information on the 20% Rule,
11
please visit:
http://www.yorku.ca/secretariat/policies/document.php?document=141
For further information on examination scheduling and other important dates, please refer to:
http://www.registrar.yorku.ca/enrol/dates/index.htm
Reappraisals: Students may, with sufficient academic grounds, request that a final grade in a course be
reappraised (which may mean the review of specific pieces of tangible work). Non-academic grounds are
not relevant for grade reappraisals; in such cases, students are advised to petition to their home Faculty.
Students are normally expected to first contact the course director to discuss the grade received and to
request that their tangible work be reviewed. Tangible work may include written, graphic, digitized,
modeled, video recording or audio recording formats, but not oral work. Students need to be aware that a
request for a grade reappraisal may result in the original grade being raised, lowered or confirmed. For
reappraisal procedures and information, please visit the Office of the Registrar site at:
http://www.registrar.yorku.ca/grades/reappraisal/index.htm
Accommodation Procedures: LA&PS students who have experienced a misfortune or who are too ill to
attend the final examination in an ADMS course should not attempt to do so; they must pursue deferred
standing. Other students should contact their home Faculty for information. For further information, please
visit: http://www.registrar.yorku.ca/exams/deferred/index.htm
Religious Accommodation: York University is committed to respecting the religious beliefs and practices
of all members of the community, and making accommodations for observances of special significance to
adherents. For more information on religious accommodation, please visit:
https://w2prod.sis.yorku.ca/Apps/WebObjects/cdm.woa/wa/regobs
Academic Accommodation for Students with Disabilities
The nature and extent of accommodations shall be consistent with and supportive of the integrity of the
curriculum and of the academic standards of programs or courses. Provided that students have given
sufficient notice about their accommodation needs, instructors shall take reasonable steps to
accommodate these needs in a manner consistent with the guidelines established hereunder. For more
information please visit the Disabilities Services website at http://www.yorku.ca/cds/
York’s disabilities offices and the Registrar’s Office work in partnership to support alternate exam and test
accommodation services for students with disabilities at the Keele campus. For more information on
alternate exams and tests please visit http://www.yorku.ca/altexams/
Please alert the Course Director as soon as possible should you require special accommodations.

The Senate Committee on Curriculum & Academic Standards Web site provides an
important read, the: STUDENT INFORMATION SHEET.
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