COURSE OUTLINE

AFA100 Introductory Financial Accounting

PREREQUISITE: None

FACULTY/COURSE WEBSITE:

Blackboard is the course management system used by Ryerson University, located at

my.ryerson.ca NOTE: Instructions and policies posted on the Blackboard CONTENT site
are an extension of the course outline and, as such, must be adhered to.

METHOD OF POSTING GRADES:

 Online assignment/quiz grade will be available through the CONNECT website once the
students submits the assignment/quiz online.
 Grades on cases, tests and exams, including the final exam, will be posted on Blackboard.
Questions regarding grades must be directed to the instructor.
 All final grades will be provided by the registrar's office and will be available on the
web at my.ryerson.ca (RAMSS).
 Students who wish not to have their course grades posted must inform the instructor
in writing before the second session.
 Grades will not be e-mailed or faxed.

E-MAIL ACCOUNTS:

Students are required to activate and maintain a Ryerson Matrix e-mail account. This shall be
the official means by which you will receive university communications. See
http://www.ryerson.ca/senate/policies/pol157.pdf .

All students are expected to use their Ryerson email address for all communication with their
instructor. The subject area of an email message should contain the course code (AFA100) or the
message may not receive a response. Student emails will be returned within three academic
days. Questions on the course materials should be addressed in class or during office hours.

COURSE DESCRIPTION:

This course introduces students to the interesting and challenging field of Financial Accounting.
Financial Accounting is a language designed to capture, summarize, and communicate the
economic facts about an organization in a set of financial statements and the related descriptive
notes. The course will focus on the principles of accounting and reporting to various users that
are external to the organization. AFA100 will emphasize the decision-makers or users. You will
learn what information is provided in financial statements and the uses and limitations of this
information to various decision-makers.

COURSE OBJECTIVES:

On completion of the course, students will be able to:

Apply accounting concepts and techniques to prepare and effectively communicate

financial information to users
Explore the implications of accounting choices on financial reporting, including the issue
of ethics in financial reporting
Identify the key differences between International Financial Reporting Standards (IFRS)
and Accounting Standards for Private Enterprises (ASPE)
Demonstrate how to solve problems and critically evaluate accounting information using
a variety of different cases
Provide the foundation necessary for further study in accounting

TEXTBOOK, CALCULATOR & I>CLICKER:

Students are required to purchase all resources before the start of the first class. All
required resources are available from the Ryerson Bookstore.

Textbook:

John Friedlan. Financial Accounting A Critical Approach, 4rd Canadian Edition. McGraw-Hill
Ryerson.

Lento, Ryan. Canadian Financial Accounting Cases , John Wiley & Sons Canada, Ltd.

Textbook Options:

All students must purchase the Lento, Ryan Canadian Financial Accounting Cases
textbook regardless of the assignment option chosen.

The Financial Accounting, A Critical Approach textbook you purchase is based on the type
of assignment you choose to complete for the course. See EVALUATION, ASSIGNMENT
OPTIONS, below, for more information.

If you choose Option 1, CONNECT Quizzes and Homework Assignments , you must
purchase ONE of the following:

a) New Textbook - WITH CONNECT: ISBN#007105684X, for $155.95, available from

The Ryerson Bookstore, OR
b) Used Textbook (private source) AND a CONNECT Access Card: ISBN#0070007403,
for $50.95, available from The Ryerson Bookstore.

Note: the used textbook option is optimal when the used textbook can be purchased for less than
$100.

If you choose Option 2, Accounting Essay, you must purchase ONE of the following:

a) New Textbook - WITHOUT CONNECT: ISBN# 0070917981, for $135.95, from The
Ryerson Bookstore, OR
b) Used Textbook (from a private source.)

Required Calculator:

The School of Accounting and Finance has established the use of a specific calculator for all
accounting cases, quizzes, tests and final exams. The Texas Instruments BAII PLUS, available
for purchase at the Ryerson Bookstore, is required. No other calculator may be used during
an assessment in this course.

If a student uses another calculator when writing the midterm or final exam their
calculator will be confiscated and they will be required to write the midterm or final exam
without the aid of a calculator. In addition, students may be charged with ACADEMIC
MISCONDUCT.
Required i>Clicker:
The School of Accounting and Finance has adopted the i>clicker2 for used for this course.
Students are required to purchase an i>clicker2, available from the Ryerson Bookstore, ISBN
#1-4292-8047-6. Note that ONLY an i>clicker2 is allowed for this course.
For more information about i>clickers please see Blackboard, i>Clicker TAB.

Recommended: CICA Handbook, Canadian Institute of Chartered Accountants

Available on-line: Connect to library homepage www.library.ryerson.ca - Select "Catalogue" -

Select "Title search" - Type "CICA handbook" and click "Search" - Under "Connect to Internet
Resources", click "CICA online" - Select "CICA Standards and Guidance Collection -
Accounting".

INTERNET:

Students will be required to use the internet for their pre-lecture quizzes and their homework
assignments if they choose Option 1. Lecture notes and other course information will be posted
on Blackboard: https://my.ryerson.ca

TEACHING METHODS:

This course will incorporate the following teaching/learning methods: lecture, class discussion,
clickers, group work, problem solving and case analysis. Demonstration problems from the
textbook will be part of each class.
Cases. Cases will be assigned on a regular basis. The purpose is to introduce you to accounting
case analysis. This is a very important component of our accounting program and the
professional accounting qualification process. Working on the case analysis will help you prepare
for the case questions on case assignments, the midterm and the final exam. The instructor will
provide guidance on analyzing cases in class.

LEARNING OUTCOMES:
Practiced
Taught

Assessed

SKILLS
Effective communication (written) x x

Information literacy x x

Problem solving x x x

Critical evaluation x x x

Work autonomously x x

Work in teams x x x

Ethical behaviour in social / professional / work environments x x x

Responsible, effective citizenship x x

EVALUATION SUMMARY

The grade for this course is composed of the mark received for each of the following
components:

Method Percent/Weight Due Dates

Self-paced Polling with 5 Every lecture - graded from Week 3 onward -
i>Clickers AND combination grade
i>Clicker In-Class
Connect Online See the Course Schedule for Connect PreLecture Quiz
Prelecture Quizzes and and Homework Assignment Due Dates
Homework 10
Assignments OR
OR Turnitin - midnight on Sunday following the lecture in
Accounting Essay Week 12.
Case Assignment 1 - 5 In Class, Week 6
Group Assignment
Case Assignment 2 - 5 In Class, Week 9
Individual Assignment
Midterm 25 Week 7
Final exam ** 50 TBD
TOTAL 100%

**Students must earn a passing grade (50% or greater) on the final exam to pass the course
and the total marks for the course must exceed 50%.

Students will receive the results of their Midterm before the last date to drop the
course without academic penalty.

The final deadline for dropping courses without academic penalty is Friday,
November 15, 2013.

Results of the final grade in the course will be provided by the registrar's office only.

EVALUATION DETAILS:

1. Assignment Options - 10%:

In this course students have two options with regards to 10% of their grade. Students MUST
choose either Option 1 or 2. It is important that students understand their choices and how it
affects the purchase of their textbook. Read the following carefully BEFORE you purchase the
textbook.

Option 1 - CONNECT PreLecture Quizzes and Homework Assignments:

Students who choose to purchase the new textbook with CONNECT or a used textbook and
the CONNECT Access Card will complete the following PreLecture Quizzes and Homework
Assignments:

A. Online Pre-Lecture Quizzes (5 %)

There will be nine (9) on-line pre-lecture quizzes. Students will access the quizzes on the
CONNECT website and their answers will be electronically graded. ALL of the pre-lecture
quizzes will be included in the evaluation, totaling 5 marks. Students need to logon to the
CONNECT website to complete the pre-lecture quizzes. A separate set of instructions for
CONNECT access and usage can be found in the "Assignment Option: CONNECT" section of
Blackboard.

All the online quizzes are open book. Students will have multiple attempts to practice each quiz
question. Students will receive a score when you submit each attempt online and your grade for
each question is calculated using the highest score obtained from all your attempts. Students will
be able to review the solutions to each quiz after the due date of that quiz.

No make-up quizzes will be offered. Students who miss one quiz will be granted a mark of 0 for
that quiz. Refer to the Course Schedule for due dates.

B. Online Homework Assignments (5 %)

There will be ten (10) on-line homework assignments. Students will access the homework
assignments on the CONNECT website and their answers will be electronically graded. ALL of
the homework assignments will be included in the evaluation, totally 5 marks. Students need to
logon to the CONNECT website to complete the homework assignments. A separate set of
instructions for CONNECT access and usage can be found in the "CONNECT Access" section
of Blackboard.

All the online assignments are open book. Students will have multiple attempts to practice each
assignment question. Students will receive a score when you submit each attempt online; and
your grade for each question is calculated using the highest score obtained from all your
attempts. Students will be able to review the solutions to each assignment after the due date of
that assignment.

No make-up assignments will be offered. Students who miss one assignment will be granted a
mark of 0 for that assignment. Refer to Detailed Weekly Schedule for due dates.

Option 2 - Accounting Essay - 10 %:

An essay, minimum 15 pages (approx. 7,500 words, excluding the bibliography, exhibits, tables,
and diagrams) analyzing the conversion of one Canadian company from Canadian GAAP to
IFRS. Students will be required to tie their analysis of the impact of the conversion into the
concepts covered in the textbook, comparing and contrasting the reporting before and after the
conversion and providing an assessment of the financial reporting benefits and drawbacks of the
conversion based on your analysis. The Canadian company will be assigned to students
choosing Option 2 by the end of Week 3. The completed essay must be submitted to Turnitin by
midnight the evening on the Sunday AFTER the lecture in Week 12.

An emailed essay will receive an automatic grade of ZERO (0). Student who do not submit their
essays to Turnitin by midnight on the Sunday AFTER the lecture in Week 12 will receive a grade
of ZERO (0). Students are strongly advised to start this assignment as early as possible and to
hand it in before the due date. The essay outline will be provided to students who have chosen
this option.

NOTE: There is no acceptable reason for missing the deadline for the accounting essay
assignment. Work requirements, travel, illness or religious observance are not valid
reasons for missing the essay deadline.

Students have until the end of Week 3 (deadline: Sunday of Week 3 at 12 midnight) to notify
their instructor that they have chosen Option 2. The following declaration email must be sent to
your instructor to confirm your choice:

Subject Line: Course Code AFAXXX & Section #XXX

Body of the email:

Student Name & Student Number:

"I confirm that I have chosen Option 2 - Accounting Essay for the 10% of my final grade in the
above noted course. I understand that the deadline for submitting the accounting essay to
Turnitin is at midnight on the Sunday AFTER the lecture on Week 12. I understand that, if I miss
date for the accounting essay, I will receive a grade of zero (0)."

The above noted email must be sent to the instructor if a student chooses Option 2. No
notification of Option 1 is necessary.

Students who fail to make a choice by the end of Week 3 will be assumed to be participating
in Option 1, the CONNECT Quizzes and Assignments. Students will not be allowed to
change options after this date.

2. In-Class Individual Case - 5 %:

There will be one (1) individual case, written at the beginning of Week 6. Students will be given
45 minutes to write the case in class. The case will be made available on the course Blackboard
website one (1) week before the class on the date assigned. Students will have 45 minutes after
the class starts to submit their response to their instructor. THE IN CLASS PORTION OF
THE CASE WILL BE CLOSED BOOK.

NOTE: Students who miss the scheduled individual case assignment will receive a grade of
ZERO (0) unless they provide appropriate documentation. There is no make-up individual
case assignment. Students who have provided appropriate documentation will have the
weighting of their missed individual case added to the case mark on their midterm. Note
that work requirements or travel are not acceptable reasons for missing the individual case
assignment as it is during regularly scheduled classes.

3. In-Class Group Case - 5 %:

There will be one (1) group case, written at the beginning of Week 9. Groups will be given one
(1) hour to write the case in class. The case will be made available on the course Blackboard
website one (1) week before the class on the date assigned. Groups will have one (1) hour after
the class starts to submit ONE response to their instructor. THE IN CLASS PORTION OF
THE CASE WILL BE CLOSED BOOK.

NOTE: Students who miss the scheduled group case assignment will receive a grade of
ZERO (0) unless they provide appropriate documentation. There is no make-up group
case assignment. Students who have provided appropriate documentation will have the
weighting of their missed group case added to the case mark on their final exam. Note that
work requirements or travel are not acceptable reasons for missing the group case
assignment as it is during regularly scheduled classes.

4. i>Clicker2 - 10 %:

A student response system (i>clicker) will be used in all lectures. To participate each student
must purchase an i>Clicker2 devise prior to the 3rd class and register it prior to the 5th class.
The grade for i>clickers will be a combination of the following:

a. Pop quizzes held at the beginning of various classes. Students will be given
approximately 15 minutes at the beginning of class on the day of the pop quiz. ALL of
the pop quizzes will be included in the evaluation.
b. During the lectures that use PowerPoints students will respond to multiple choice
questions. Students will receive one (1) point for responding to a minimum of 75% of
the questions posed during the class. Clicker participation points will count in every
class where PowerPoint is used. Students who arrive late or leave early may miss
questions and risk not qualifying for their point for that week.

Note that all students' responses are collected digitally by the classroom response system and the
resulting points are non-negotiable.
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If you miss a class for medical or religious reasons AND you complete all required
documentation (see the Academic Accommodations section of the outline) you may complete an
alternative assignment to replace your clicker mark for the missed session. Students who miss a
class MUST follow the Academic Consideration requirements and submit all required
documentation in order to be eligible for the alternative assignment. Alternative assignments are
posted on Blackboard under the i>clicker TAB.

Students who fail to register their i>clickers by the end of Week 5 will receive a grade of
ZERO for this component of their course grade.

NOTE: If a student is in possession of clicker that is not registered to them for the
purposes of recording responses during a lecture session both the student in possession and
the student who owns the i>clicker will be charged with Academic Misconduct. The
minimum penalty for such misconduct is that all students involved will receive a grade of
zero (0) for their i>Clicker for the term.
5. Midterm - 25 %:

One midterm must be written. See the Course Schedule for the exact date of the midterm. The
midterm may include content covered in class as well as material from the course text, whether
or not it was covered in class. The midterm will include approximately 30% multiple choice and
70% problems. The midterm will be 3 hours in length. The midterm will include both theory and
technical questions and will include a case.

6. Final Exam - 50 %:
The final exam is worth 50% of the student's final grade. Students must pass the final exam in
order to pass the course. The final exam will include content covered in class as well as
material from the course text, whether or not it was covered in class. The final exam will include
approximately 30% multiple choice and 70% problems, including a case, and be 3 hours long.
The final exam is cumulative, meaning that it covers all the content covered throughout the
course.

OTHER COURSE ISSUES:

Final Exam:

Students must pass the final examination to pass the course . For example, if a student receives
a B on their term work, but receives less than 50% on the final examination, they will receive an
F in the course. The final grade is determined based on the addition of the passing grade for the
final exam and the grades for the term work, consisting of a midterm, i>clicker responses, and
either the on-line quizzes and homework assignments OR the accounting essay.

Required Calculator:

The School of Accounting and Finance has established the use of a specific calculator for all
accounting cases, quizzes, tests and final exams. The Texas Instruments BAII PLUS, available
for purchase at the Ryerson Bookstore, is required. No other calculator may be used during
an assessment in this course.

If a student uses another calculator when writing the midterm or final exam their
calculator will be confiscated and they will be required to write the midterm or final exam
without the aid of a calculator. In addition, students may be charged with ACADEMIC
MISCONDUCT.

LATE ASSIGNMENTS

Option 1 - CONNECT PreLecture Quizzes and Homework Assignments:

Students must complete the on-line PreLecture Quizzes and Homework Assignments before the
deadline. Failure to do so will result in a zero grade. See the Course Schedule for the due dates.
There are no exceptions or make-ups for missing the online quizzes and assignments.

Option 2 - Accounting Essay:

Students must complete the accounting essay and submit it to Turnitin by midnight on Sunday
after lecture in Week 12. Failure to do so will result in a zero grade. There are no exceptions or
make-ups for missing the essay deadline.

Case Assignments:

Students must write the individual and group case assignments in class. Students who miss the
scheduled case assignments will receive a grade of ZERO (0) unless they provide appropriate
documentation. There is no make-up case assignments. Students who have provided appropriate
documentation will have the weighting of their missed case added to either the case mark on
their midterm (individual case) or the case mark on their final exam (group case). See Academic
Consideration for more information of the required procedure for missed case assignments.

COURSE REPEATS:

Ryerson Senate GPA policy prevents students from taking a course more than three times (i.e.,
registered initially, repeated once, repeated twice = 3 registrations). If you fail a required course
for the third time, you will be assigned an academic standing of Withdrawn, and will be
ineligible to continue in your program.

10

VARIATIONS WITHIN THE COURSE:

Students are responsible for everything covered in the lectures as well as material in the course
text, whether or not it was covered in class. Students are also responsible for any announcements
made in class as well as all announcements made through the Ryerson Email System. Students
are responsible for checking their email on a regular basis.

GUIDELINES/PROCEDURES FOR MISSED MIDTERM or FINAL EXAM:

Students who miss an i>clicker grade, midterm or final exam MUST follow the Academic
Consideration requirements as noted below.

ACDEMIC CONSIDERATION:

Students must attend classes to obtain the i>clicker grade, submit assignments on time and
write all tests and exams as scheduled.
Assignments submitted for grading will be handed back within two weeks except for the final
exam.
There will be no penalty for work missed for a justifiable reason. Students need to
inform the instructor of any situation that arises during the semester that may have an
adverse affect on their academic performance, and request any necessary
considerations according to the policies and well in advance. Failure to do so will
jeopardize any academic appeals.
Except in cases of accommodations for disabilities, where documentation is handled directly
by the Access Centre, students must fill out an Academic Consideration form (located at
http://www.ryerson.ca/content/dam/senate/forms/academic_consideration_document_submis
sion.pdf ) and submit it as follows:

1. Undergraduate full-time or part-time degree student: to your program/department

office.
2. Continuing Education certificate or non-certification student: front desk at The G.
Raymond Chang School of Continuing Education, 297 Victoria Street or email to
[email protected].

In addition, the following documentation must accompany the Academic Consideration form :

o Medical certificates - If a student is going to miss a deadline for an assignment, a test

or an examination because of illness, he/she must submit a medical certificate (see
www.ryerson.ca/senate/forms/medical.pdf for the certificate) within 3 working days of
the missed assignment deadline, test or examination. Your program office or CE will
notify the instructor that the documents have been received. It is the student's
responsibility to make arrangements with instructor for a makeup exam.

o Religious observance - If a student is going to miss a deadline for an assignment, a

test or an examination for religious observance, he/she must submit a Request for
Accommodation form (http://www.ryerson.ca/senate/forms/relobservforminstr.pdf ).
While it is strongly encouraged that students make requests within the first two weeks of
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class, requests for accommodation of specific religious or spiritual observance must be

submitted no later than two weeks prior to the conflict in question (in the case of final
examinations within two weeks of the release of the examination schedule). Your
program office or CE will notify the instructor that the documents have been received. It
is the student's responsibility to make arrangements with instructor for a make-up exam.

o Other requests for Academic Consideration which are not related to medical or
religious observation must be submitted in writing together with the Academic
Consideration form. The letter must clearly state the reasons for the request and describe
the events or circumstances that seriously impair the student's ability to meet their
academic obligations, and that were beyond the student's control. When possible,
supporting documentation must be attached to the letter. The program office or CE will
notify the instructor that the documents have been received. It is the student's
responsibility to make arrangements with instructor for a make-up exam.

o Students with disabilities - In order to facilitate the academic success and access of
students with disabilities, these students should register with the Access Centre
www.ryerson.ca/accesscentre/. Before the first graded work is due, students should also
inform their instructor through an "Accommodation Form for Professors" that they are
registered with the Access Centre and what accommodations are required.

o Regrading or recalculation - These requests must be made to the instructor within

10 working days of the return of the graded assignment to the class. These are not
grounds for appeal, but are matters for discussion between the student and the instructor.
A student may request a formal regrade from the department/school chair/ director. Rules
with regards to a request for a regrade can be found in Policy 134. The grade may go up,
down, or remain the same and may not be subsequently appealed.

Submission of the Academic Consideration form and all supporting documentation as

required does not relieve you of the responsibility to NOTIFY YOUR INSTRUCTOR of
the problem as soon as it arises, and to contact with the instructor again after the documents
have been submitted in order to make the appropriate arrangements.

If you do not have a justifiable reason for an absence and/or have not followed the
procedure described above, you will not be given credit or marks for the work missed
during that absence.

For more detailed information on these issues, please refer to Senate Policy 134 at
(Undergraduate Academic Consideration and Appeals) and Senate Policy 150 (Accommodation
of Student Religious Observance Obligations). Both can be found at
www.ryerson.ca/senate/policies/.

In addition to submitting the Academic Consideration and supporting documentation you must
also do the following:

If you miss a lecture for your iclicker or a pop quiz you must:
12

Inform your instructor by e-mail prior to the lecture date.

Present the required completed forms to your program office within three working
days (see Academic Consideration, above, for more information.)
In the case of the i>clicker participation grade your instructor will provide you with
an alternative assignment. NOTE: students who complete the alternative assignment
without submitting appropriate documentation will receive a grade of ZERO.
In the case of the pop quizz your instructor will move the weighting of the missed
quiz to the quiz written immediately after the missed quiz.

If you miss the a case assignment (individual or group) you must:

Inform your instructor, AND your group members in the case of the group
assignment, by e-mail prior to the case assignment date.
Present the required completed forms to your program office within three working
days.
The weighting of the missed individual case assignment will be added to the case
mark on your midterm.
The weighting of the missed group case assignment will be added to the case mark on
your final exam.

If you miss a midterm you must do the following:

Inform your instructor by e-mail prior to the midterm.

Submit the required completed forms as per the above noted requirements within
three working days (see Academic Consideration, above, for more information.)
Write the make-up midterm as scheduled by your instructor.
Make-ups will cover similar material as the original, but may be in a different format.
If a student misses the scheduled makeup midterm date and provides appropriate
documentation (as per the Academic Consideration requirements) then the weighting
of the midterm will be added to their final exam.

If you miss the final exam you must do the following:

Inform your instructor by e-mail prior to the exam.

Submit the required completed forms as per the above noted requirements within three
working days (see Academic Consideration, above, for more information.)
If the documentation is approved the instructor will assign a grade of Incomplete (INC).
It is the student's responsibility to arrange with the instructor to write a makeup exam at
the first available opportunity.
INC - Incomplete course work or a missed final examination due to documented medical,
religious or compassionate grounds. An INC can be awarded only when the completion
of the outstanding work or an alternate final examination may result in a passing grade.
The outstanding work or alternate examination must be completed by the date specified
by the instructor within three months of the submission of the INC. The INC will be
replaced by an official course grade when the work is completed.

13

If the work is not completed by the deadline, the INC will become a grade of F. The
designation INC is not included in calculating the GPA nor is it counted as a course credit
or failed course.

POLICIES AND COURSE PRACTICES:

COURSE MANAGEMENT

Every effort will be made to manage the course as stated. However, adjustments may be
necessary during the term at the discretion of the instructor. If so, students will be advised
and alterations will be discussed prior to implementation. Students will be informed of any
alterations by email and/or announcements on blackboard.

ACADEMIC INTEGRITY
Students are required to adhere to all relevant University policies, such as the Student Code
of Academic Conduct. University regulations concerning unacceptable academic conduct
(cheating, plagiarism, impersonation, etc.) will be followed. See the Ryerson University
calendar or online versions at http://www.ryerson.ca/senate/policies/pol60.pdf and
http://www.ryerson.ca/senate/policies/pol61.pdf and
http://www.ryerson.ca/senate/documents/studentrights.pdf for more explanation.
Only the Calculators listed on the last 3 pages are permitted during the midterm and
the final exam. No cell phone / personal audio equipment or other electronic device
should be with you during midterm or final exam. Anyone found with a calculator that
is not an approved calculator during the midterm or final exam will have their
calculator confiscated by the instructor. Students will have to write the assessment
without the benefit of a calculator. Following the midterm or final exam the student
MAY be charged with Academic Misconduct and may receive a grade of ZERO on the
assessment. If a student has an electronic device on their person during a midterm or
final exam they will have their electronic device confiscated by the instructor and they
WILL be charged with ACADEMIC MISCONDUCT. Their grade o n the midterm or final
exam WILL be ZERO .
If a student uses someone else's i>clicker for the purposes of recording responses during
class, both the student in possession of the i>clicker and the student that has registered
the i>clicker will be charged with ACADEMIC MISCONDUCT. In addition, both
students involved will receive a grade of zero for their i>clicker grade for the term.
Plagiarism is a serious academic offence and penalties range from zero in an assignment all
the way to expulsion from the university. Students should review the guidelines regarding
academic misconduct - visit the Academic Integrity website for more information
http://www.ryerson.ca/academicintegrity/ . They should ensure that they understand the
conventions for referencing sources, in footnotes and bibliographies. In addition to citing
quotations from all sources, whether from written materials, interviews or electronic
networks, students must credit with footnotes or in-text references all facts and ideas that are
not their own, EVEN IF THEY ARE IN YOUR OWN WORDS. If you do not, it is
considered plagiarism. In any academic exercise, plagiarism occurs when one offers as one's
own work the words, data, ideas, arguments, calculations, designs or productions of another
without appropriate attribution or when one allows one's work to be copied. (See the

14

Ryerson Library for APA style guide references:

http://www.ryerson.ca/library/subjects/style/apa.html)
It is assumed that all examinations and work submitted for evaluation and course credit will
be the product of individual effort, except in the case of team projects arranged for and
approved by the course instructor. Submitting the same work to more than one course,
without instructors' approval, is also considered plagiarism.
Students who have committed academic misconduct for the first time will, at a minimum
receive a "0" on the work, and an instructor may assign an "F" in the course. The Academic
Integrity Seminar will also be assigned and students will have the notation Disciplinary
Notice (DN) placed on their academic record. The notation shall remain until the students
graduate, or for eight (8) years, whichever comes first.
Students who commit academic misconduct a second time shall be placed on Disciplinary
Suspension (DS) for up to two years, at which time they may apply for reinstatement to a
program. The designation DS shall be placed on their permanent academic record and
official transcript. The notation shall remain until students graduate, or for eight (8) years,
whichever comes first.
Disciplinary Withdrawn standing (DW) shall be permanently noted on students' academic
records and official transcripts.
Expulsions shall be permanently noted on students' academic records and official transcripts.
NOTE : Students may not drop a course when they have been notified of the suspicion of
academic misconduct. If a student attempts to drop the course, the Registrar's office will re-
register the student in that course until a decision is reached.
When an instructor has reason to suspect that an individual piece of work has been
plagiarized, the instructor shall be permitted to submit that work to any plagiarism detection
service.

CHEATING ON AN EXAM OR TEST:

Ryerson's Examination Policy requires that all students have a valid student identification card or
other photo identification on their desk at all times when taking an examination. If it is suspected
that someone is impersonating a student, the photo identification of that person will be checked,
and the person will be asked to sign the exam paper for further verification. If it is suspected that
the identification is not valid, students may be asked to provide alternate photo identification.
Security may be called, if circumstances warrant.

Accommodation for Religious Observance:

Students must file the necessary forms for accommodation of religious observance at the
beginning of the term, or for final exams, as soon as the exam schedule is posted (see policy
on Accommodation of Student Religious Observance Obligations and related form).
Please refer to http://www.ryerson.ca/senate/forms/relobservforminstr.pdf .

Accommodation for Disability:

In order to facilitate the academic success and access of students with disabilities, these
students should register with the Access Centre.
http://www.ryerson.ca/studentservices/accesscentre/ They should also inform their instructor
through an "Accommodation Form for Professors" that they are registered with the Access
Centre and what accommodations are required.
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Student Responsibilities in Academic Appeals

Students should read the Undergraduate Academic Consideration and Appeals policy at
(http://www.ryerson.ca/senate/policies/pol134%28b%29-Effective-Fall-2010.pdf)
It is the student's responsibility to notify and consult with either the instructor, or the
Chair/Director of the teaching department/school, depending on the situation, as soon as
circumstances arise that are likely to affect academic performance. It is also the student's
responsibility to attempt to resolve all course related issues with the instructor and then, if
necessary, with the Chair/Director of the teaching department/school as soon as they arise.
An appeal may be filed only if the issue cannot be resolved appropriately. Failure to deal
with a situation as soon as it arises will jeopardize any appeal.
Students who believe that an assignment, test, or exam has not been appropriately graded
must review their concerns with their instructor within 10 working days of the date when the
graded work is returned to the class.

Standard for Written Work

Students are expected to use an acceptable standard of business communication for all
assignments. You are encouraged to obtain assistance from the Writing Centre
(http://www.ryerson.ca/writingcentre/) for help with your written communications as needed.
(See the Ryerson Library for APA style guide references:
http://www.ryerson.ca/library/subjects/style/apa.html)

MAINTAINING A PROFESSIONAL LEARNING ENVIRONMENT:

Laptop computers, cell phones, or other devices should not be used for non-classroom activities
as they are distracting to other students, speakers and your instructor. Students who do not
comply will be asked to leave the classroom.

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ACADEMIC GRADING POLICY:

Evaluation of student performance will follow established academic grading policy outlined in
the Ryerson GPA Policy http://www.ryerson.ca/acadcouncil/current/pol46.pdf. The grading
system is summarized below:

Definition Letter Grade Grade Point Conversion Range

A+ 4.33 90-100

Excellent A 4.00 85-89

A- 3.67 80-84

B+ 3.33 77-79

Good B 3.00 73-76

B- 2.67 70-72

C+ 2.33 67-69

Satisfactory C 2.00 63-66

C- 1.67 60-62

Marginal D+ 1.33 57-59

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D 1.00 53-56

D- 0.67 50-52

Unsatisfactory F 0.00 0-49

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SCHOOL OF ACCOUNTING AND

FINANCE REQUIRED
CALCULATOR
REQUIRED EQUIPMENT FOR ALL SCHOOL OF
ACCOUNTING AND FINANCE CASES, QUIZZES, TESTS AND
EXAMS

The School of Accounting and Finance has adopted a pre-approved

calculator to be used in all assessments. The use of any other calculator
is not permitted. Anyone found with a calculator that is not an
approved calculator during the case, quiz, midterm or final exam
will have their calculator confiscated by the instructor. Students will
have to write the assessment without the benefit of a calculator.
Following the assessment the student MAY be charged with
Academic Misconduct and may receive a grade of ZERO on the
assessment.

Texas Instruments BAII PLUS i s t h e

required calculator for all School of Accounting
and Finance courses at Ryerson University. It
is sold in the Ryerson Bookstore for
approximately $50 plus taxes. This calculator
is also available at Staples.

NOTE: the slide-on hard case must be

removed when writing a case, quiz, test or
exam.

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