CBU Syllabus 2015 MBAC 5103

Topics: Financial statements, Bankruptcy in the United States, United States bankruptcy law Pages: 6 (1343 words) Published: April 6, 2015

Introduction to Accounting:
MBAC 5103

Instructor Information

Professor: Derrick Hayes Winter 2015 Office: SB217 Tues & Thurs: 1:00 – 2:15 pm Email: derrick_hayes@cbu.ca Phone: 563-1312

Course Website (URL):

Textbooks and Readings

Required Text:

Hayes, Derrick, Introduction to Accounting, Primus, McGraw Hill



Course Overview and Objectives

The course will provide students with an introduction to the basic tenets of accounting tailored with a specific emphasis on issues relevant to CED enterprises. The course is a unique combination of financial and managerial accounting themes designed particularly for those working in a CED environment. We begin with the fundamental financial accounting concepts and principles upon which modern accounting is based. These will be applied to the traditional balance sheets, income statements and statements of changes in financial position. Students will gain an understanding of the content, importance and limitations of these end-products of the accounting system and how they can be related to CED enterprises. Financial statement analysis will be a significant element in this course

We next focus on accounting from a “manager’s” point of view; that is, as a person interpreting rather than preparing these statements. Issues relating to cash flow management, budgeting and relevant costs will be discussed. The emphasis will be on decision making. Wherever possible, the generic material provided will be related to community economic development scenarios.

Significant time will be spent discussing case studies and problems using materials provided in the text, supplementary handouts and questions brought by the students themselves. The CBU library houses many introductory and other levels of accounting texts which may be useful to students seeking further explanation and clarification. As well certain materials may be placed on reserve for student use if required. Students may also borrow material from the instructor if required. Supplementary materials will be provided in class for selected topics. Students are encouraged to use modern technology such as the Internet to search for pertinent information and as well to draw upon their own experiences to raise pertinent issues in class.

In Order to Succeed:

It is recommended that students consider the following points to assist with their success in this course: Keep up to date with the topics presented in each class and come to class prepared. If you fall behind, you will struggle with subsequent topics. Read the chapter and prepare the study problems/cases assigned prior to class. Students are expected to actively participate when reviewing the study problems/cases in class. I will not be doing problems/cases if you don’t. Participate! Class participation is an integral part of learning so ask questions and volunteer answers to questions raised. It is not expected that students will have the correct answers to all questions. Rather, participation will allow students to test their ideas and develop confidence in their understanding of the course material. Do as many of the problems and cases at the end of each chapter as you can. As accounting is an applied field, it will be difficult to understand if you do not practice. Preparing problems and cases after a thorough reading of each chapter reinforces the material and will assist with identifying topics and concepts that you do not understand. Solutions for selected odd numbered exercises and problems are posted on the course Moodle site. Make use of my office hours. This time can be used to review problems or cases not covered in class or to ask about any topics you may not understand. Please do not wait until just before the test, midterm or exam. If...
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