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Lecture

Course Outline


Department
Management
Course Code
MGT120H5
Professor
Catherine Seguin

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COMMERCE PROGRAM
DEPARTMENT OF MANAGEMENT
UNIVERSITY OF TORONTO MISSISSAUGA
MGT 120H5 S- Financial Accounting
Course Outline - Winter Term 2010
Class Times:L0101: Tuesdays: 9am-11am; SE2082
L0201: Tuesdays: noon-2pm; SE2082
L0301: Tuesdays: 2pm-4pmSE2082
L0401: Wednesdays: 4pm-6pm; SE2082
L6001: Wednesdays 6pm-8pm; SE2082
Tutorials:T0101: Tuesdays: 2-3pm; NE134
T0201: Tuesdays: 2-3pm; SE2072
T0301: Tuesdays: 3-4pm; SE2072
T0401: Tuesdays: 3-4pm; SE3127
T0501: Tuesdays: 4-5pm; SE3127
T0601: Tuesdays: 4-5pm; SE2072
T6001: Wednesdays: 6-7pm; SE2080
T6002: Wednesdays: 8-9pm; SE3127
Practicals 0101: Tuesdays: 2-3pm; CC1140
0201: Thursdays: noon-1pm; SE2080
Instructor:Catherine Seguin (L0301, L0401 and L6001)
Office Kaneff Centre, Room #212
Office Hours: Tuesdays 1-2pm; Wednesdays 2:30-4pm
Phone (905) 569-4955
Email: catherine.seguin@utoronto.ca
Instructor Kathy Falk (L0101 and L0201)
Office Kaneff Centre, Room #213
Office Hours: Tuesdays 2-3pm
Phone (905) 828-3918
Email: kathy.falk@utoronto.ca
Website: http://portal.utoronto.ca
COURSE DESCRIPTION
Introduction to the theory and concepts of financial accounting. Students learn how to construct and interpret
financial statements. Topics include an introductory understanding of accounting and the context within
which accounting occurs.
COURSE OBJECTIVES
People, such as managers, creditors, investors, just to name a few, require accounting information in order to
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make a decision. This information is gathered, recorded, summarized and published in a set of financial
statements. It is important to understand the basics of accounting to appreciate the impact it has on decisions
made by these various users.
REQUIRED TEXTS:
Textbook: Harrison, Horngren, Lemon, Lemon: Financial Accounting, 3rd edition, Prentice Hall, Canada,
2010.
Self-Study Book: Schaefer, Seguin: Study Guide to Accompany Financial Accounting, 3rd edition, Prentice
Hall, Canada, 2010.
DETERMINATION OF GRADES:
DATE MARKS ALLOCATION
Term Test #1 February 10, 2010 20%
Term Test #2 March 24, 2010 25%
On-line QuizzesVarious dates5%
iclickersVarious dates5%
Final Exam TBA45%
TOTAL100%
TUTORIALS
Please register for tutorials on ROSI. Check the UTM course timetable for days and times. During the
tutorials, students will be discussing the specific questions stated in the outline. These tutorials have been
scheduled to assist the students in answering test questions and are NOT an indication of material to be
covered on any test or exam.
Tutorial DatesMaterial to be covered
Week of January 11thChapter 1: E1-24, E1-25, P1-50A
Week of January 18thChapter 2: P2-57B (prepare JE too)
Week of January 25thChapter 3: P3-55A
Week of Feb. 1stJanes Garden Centre (download from
Blackboard)
Week of Feb. 22nd Return test #1
Week of March 1stChapter 6: E6-22, E6-23, P6-51A
Week of March 8thChapter 7: S7-8, S7-10, P7-55A
Week of March 15thChapter 8: E8-32
Chapter 9: S9-15, P9-75B
Week of March 29thReturn test#2
Practicals:
Beginning January 18th, the practicals are set up for students to come in and ask the TAs any questions they
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might have concerning the course material. Students are not required to register or sign up for these.
REQUIREMENTS AND CRITERIA
Review Sessions for Students with No Accounting Background
There will be a review session held before each of the term tests. The review sessions will be held on
Tuesday, February 9th and Tuesday, March 23rd from 4-6pm and again from 6-8pm in KN137. Students should
download the information from Blackboard and bring it with them to the review session.
Term Tests
Both term test #1 and term test #2 will be a combination of problem based and multiple-choice questions.
Answers will be written in examination booklets using a pen. Whiteout is not allowed.
There are no classes or tutorials held during the week of either test.
Any students with conflicts must hand in a note to the instructor (by the third week of classes) stating
their student name, student number, phone number and the reason for the conflict.
Students are responsible for ALL materials in the textbook (including the material accompanying the
textbook) specified in the course outline, whether it has been covered in class or not.
Please bring your student card to the tests and examination.
Pagers, cell phones and personal organizers are NOT allowed in the test and examination rooms.
Term tests will be returned and taken up in the tutorial the week following the test. Papers taken
out of the tutorial classroom will NOT be remarked.
Solutions to both term tests will be posted on the web soon after it is written. The web site address is:
http://portal.utoronto.ca. Students must bring a copy of the solutions with them to their tutorial the week
following the test (week of Feb. 22nd and the week of March 29th). Please ensure that you attend the
tutorial that you registered for in order to receive your test. Any test not picked up will be available in
the instructor’s office during regular scheduled office hours.
Test #1
1.5 hours in duration and will cover material from meetings 1 to 5 inclusive (chapters 1 to 4). It will be
held on Wednesday February 10th from 5:00-6:30pm and 6:30-8pm. Locations will be announced in
class and posted on Blackboard.
Test #2
1 hour 50 minutes in duration and will cover material from meetings 1 to 10 inclusive (chapters 1 to 9). It
will be on held on Wednesday, March 24th from 5:00-7pm and 7-9pm. Locations will be announced in
class and posted on Blackboard.
My Accounting Lab
Detailed instructions for MyAccounting Lab can be found on Blackboard. Each week, an on-line quiz will
appear on MyAccountingLab at 4pm Friday. These are due the following Friday at 4:00pm. You have three
attempts to complete the quiz with your grade based on your highest score.
The first quiz, available Friday, January 15, will cover material from Chapter 1 of the textbook. These are the
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