STREETSVILLE SECONDARY SCHOOL
Business Education Department
BAC 0A0 ACCOUNTING
Prerequisite: Introductory Accounting (Advanced) - BAC 3AO
Text: Financial Accounting Principles (2nd Canadian Edition)
Larson, Miller, Zin and Nelson (Irwin, 1993)
[On loan, replacement cost if lost or abused Approx. $50.00)
Course Fee for Materials: $10.00
COURSE DESCRIPTION: Students will review fundamental accounting concepts and principles and then proceed with an in-depth study of Generally Accepted Accounting Principles. Accounting for business, analysis of financial data, and the use of accounting as a decision-making tool will be emphasised.
COURSE CONTENT:
Unit Per Cent Periods*
1. Accounting Concepts and Principles 5 4
2. Review and Expansion of Accounting Cycle 10 9
3. Accounts Receivable and Liabilities 10 8
4. Inventory 10 8
5. Plant Assets and Depreciation 8 7
6. Other Assets 5 4
7. Owner's Equity 12 10
8. Statement of Changes in Financial Position 10 9
9. Annual Report, Financial Statement Analysis 12 10
10. Manufacturing Accounting 8 7
11. Issues in Accounting 10 .9
[* Note: Timing is approximate]
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EVALUATION:
30% Tests
5% Quizzes
20% Independent Study Units
5% Case Studies
10% Participation & Homework
30% Examination
EXPECTATIONS:
The student will be expected to display a willingness to learn, as evidenced by regular attendance, punctuality, consistent work, complete notebook, independent work habits, a sense of responsibility, and an ability to interact in an effective and considerate manner with other students, staff, and equipment. Students will have an opportunity to practice the skills of effective listening, speaking, reading and writing.
Absence from class is discouraged; however, students who know ahead of time that they will miss a class MUST make arrangements in advance. If there is an unplanned absence due to illness or emergency, the student MUST make arrangements with the teacher on the first day back at school to avoid a mark of zero on that day's work. This is the student's responsibility.
Daily homework/review is required. The teacher is available for extra assistance as necessary - please make an appointment as soon as you are having difficulty.
September 99
Mr. Houston