Posted: September 18th, 2022

Faculty of Liberal & Professional Studies

AP/ADMS2500 3.0 (Winter 2022) © York University Page 1 of 23
Faculty of Liberal & Professional Studies
School of Administrative Studies
Course Outline [Updated December 9th, 2021] Winter 2022
AP/ADMS2500 3.0
Introduction to Financial Accounting
COURSE WEBSITE https://eclass.yorku.ca/eclass/course/view.php?id=58523
Please note: You need to be registered and have a York Passport ID for site access.
COURSE ZOOM MEETING ROOM: 913 3867 2365 PASSCODE: 2500W22
Section Type Day Class Time Live Location Course Director
N In classroom Tuesday 7:00pm – 10:00pm DB0001 Olga Alcalde
P In classroom Friday 11:30am – 2:30pm ACE001 Timothy Ng
Q In classroom Thursday 7:00pm – 10:00pm Not open yet
R Online Any day / time None Online Marcela Porporato
S Online Any day / time None Online Timothy Ng
T Remote Wednesday 7:00pm – 10:00pm Zoom Romi-Lee Sevel
U Remote Tuesday 11:30am – 2:30pm Zoom Marcela Porporato &
John Kucharczuk
Z Remote Wednesday 1:00pm – 4:00pm Zoom Taslima Nasreen
Tutorials Remote Saturday 9:30am-11:30am Zoom Emily Xu
There are three modes (types) of the course depending on the section you are enrolled in. Please ensure you
fully understand the expectations of the mode of your enrolled section.
 In classroom mode: classes take place on campus in designated classrooms, unless there is a change of
university policy against in-class lectures by the time of the classes. Exams and assignments might take
place online or in the classroom.
 Remote mode: classes take place via Zoom meetings in the scheduled class time. Exams and assignments
also take place online.
 Online mode: classes are delivered by recorded class lectures, which will be made available at the end of
each week. You may choose to watch the lecture videos and complete your learning any time during the
week at your convenience. Exams and assignments also take place online.
This course will have both synchronous and asynchronous elements – please read:
 Recorded lecture/tutorial videos are posted on the course eClass site.
 Test-taking will take place on the scheduled dates, they can be in eClass, Connect or in the classroom.
 Weekly meetings will be either in person (sections N and P) or via Zoom within/during the scheduled
course meeting times (see Class time live above).
 It is important to ensure you keep on top of the announcements posted on eClass.
 It is highly recommended to attend the weekly live sessions and if in Zoom turn your camera on to
help enhance your understanding and have the opportunity to engage, participate, and ask questions.

AP/ADMS2500 3.0 (Winter 2022) © York University Page 2 of 23
Index of the content in this course outline page
1) Important information before you decide to enroll …………………………… 3
2) Required course material (books and Connect) …………………..………… 4
3) Graded Components of the course …………………………………..………. 6
4) Course Components (Zoom meeting guide)………………………………….. 9
5) Detailed Course Objectives ……..……………………….……………………. 12
6) Contact Information and Email protocol ……………………………………… 14
7) Relevant University Regulations for Winter 2022 (COVID-19) …………….. 15
8) Weekly Timetable and Due dates …………………………………………… 18
9) Weekly Routine suggested for ADMS2500 Winter 2022 …………….……… 23
All course materials, including this course outline, power points, recordings, examinations, etc.
are copyright protected and should only be used by students enrolled in this course. As a
student in this course, you may not publish, post on an Internet site, sell, or otherwise distribute
any of this work. Commercial use of these materials is strictly prohibited.
This course requires you to maintain access to internet as well as a good working device such as a desktop or
laptop during assignments, exams and/or Zoom meetings. If you do not have access to a stable internet or any
of the above-mentioned equipment, you may consider using the resources available at York Libraries system or
taking this course at another time.
Note on Private Third-Party Tutoring Companies and Academic Honesty
Many private, third-party tutoring companies advertise their services to YorkU students. One way you can help
eliminate these advertisements is by changing your eClass profile settings to private. To hide your email address
in eClass please follow these steps:
Step1: Click your name on the top-right of the eClass website, then click “Profile” on the
drop-down menu;
Step 2: Under “User details” click “Edit profile”;
Step 3: From the “Email display” drop-down menu choose “Hide my email address from
non-privileged users”;
Step 4: Scroll to the bottom of the page and click on the “Update profile” button.
Some of these private companies claim to be affiliated with, or recognized and supported by, York University.
Some also claim to help you by providing you with assignment and test answers, suggesting that this practice is
safe and permitted by York. These claims are not true. York University has not officially recognized or
endorsed any third-party tutoring service. When you are provided with assignment, test and exam answers, you
run the risk of violating the university’s academic honesty policy. Students have been caught using these services
to cheat and gain unfair advantage over honest students. The cheating students and “tutors” have received
academic dishonesty punishments ranging from failing courses, to being expelled, to losing their YorkU degrees.
If you are prompted to pay, it is not endorsed or provided by YorkU.
Computing Requirements
You will need to have access to a device to watch live and recorded lectures and to participate in the weekly live
sessions if not on campus. This course requires an intermediate level of computer interface and the minimum
you will need is access to a computer with Internet connection and a recent version of Adobe Reader
(www.adobe.com). It is highly recommended you use a word processor and a spreadsheet to solve and present
the required quizzes.

AP/ADMS2500 3.0 (Winter 2022) © York University Page 3 of 23
1) IMPORTANT INFORMATION BEFORE YOU DECIDE TO ENROLL
Note 1: ADMS 2500 is one of the largest enrolment classes on campus (approximately 2,000 students per year).
This regrettably necessitates a very legalistic and inflexible approach to course administration. This course
outline has been designed to provide you in advance with detailed guidance on every conceivable rule and
regulation in the course. It represents a contract between you the student and the Course Director and there can
be no deviations by either party from these rules. There will be no exceptions to submission deadlines, term
work requirements, exam dates and grade weighting. You may want to print out this document and keep it
handy for reference throughout the course.
Note 2: When you experience a conflict in your agenda to write an examination, attend a lecture or a Zoom
meeting, contact your professor 48 hours in advance to check if you may attend another lecture or Zoom meeting
or other alternatives.
Note 3: From the beginning of the term, you should keep in mind the due dates for Connect Quizzes/tests and
eClass quizzes/assignments. The schedule of eClass and Connect due dates is listed in this course outline under
section heading “Graded Components of the Course”. The weight from missed eClass and Connect quizzes (and
assignments) cannot be transferred to other examinations. There is no extended deadline for missed Connect
or eClass Quizzes and assignments, as the solutions will be posted or discussed in class right after the due
dates. If you anticipate that you would need more time and face time constraint around the deadlines, you may
want to start working on those quizzes and assignments earlier since they are made available to you on Day 1 of
the term. It would be wise to review the solutions right after due dates to reinforce learning and to take timely
corrective action on questions not successfully completed. Connect quizzes allow multiple attempts and only
the best mark is considered; Connect tests and eClass quizzes and assignments only allow one attempt
and have limited time.
ENROLMENT DEADLINE
All sections for this course normally fill months in advance so early registration is important. If you did not get
into the course before classes start, your chances of successfully enrolling are very slim. However, you can
inquire by emailing apsas@yorku.ca if there are seats available that you can qualify for; note the School does
not keep a wait list. The Course Director is not involved in the registration process in any way and cannot Help
you with this process. Due to the high volume of material covered (four chapters in the first two weeks), no
registration is permitted after the “last date to enroll without permission” (i.e. January 23rd for Winter
2022).
Be aware of the important dates that apply to this course by checking the following site:
https://registrar.yorku.ca/enrol/dates
PRE-REQUISITE
None. However, AP/ADMS1000 3.00 is strongly recommended.

AP/ADMS2500 3.0 (Winter 2022) © York University Page 4 of 23
2) REQUIRED COURSE MATERIAL
Required
Course
Material
Introduction to Financial Accounting in the 21st Century, Gaber & Porporato, McGrawHill, Winter 2022 edition.
The link to the eBook is https://connect.mheducation.com/class/a-2500-winter-2022
This text is updated each term to include a new term project. Ensure you are using the text
for the current semester (if not, please switch the session to the current one within Connect).
York Bookstore will sell you a pin code which gives you access to the most current Connect
version (term projects and assignments) and the ebook if so desired. There are 2 different PIN
codes according to the product requested:
Option 1: Textbook + Connect package*
Option 2: Connect eBookless* (Quizzes only – without eBook)
Students who do not want to work with an eBook can purchase a reduced version that
contains only the Connect quiz, that is, term projects, eBook assignments and some
exams (eClass quizzes are accessible from the course website).
*Connect is required to complete the online course quizzes. Students can purchase Connect
Access Codes through the York Bookstore or online when they register in their Connect
Course (see Connect Registration Instructions). Students have access to Connect for 1 year
from when they register. The step-by-step purchase and registration videos are provided
below.
https://youtu.be/amuBNCjVWGo – Purchase with Access Code via Bookstore
https://youtu.be/Rgv4qubhaZc – Digital Only Purchase Direct from MHE (some terms this
is not available)
CONNECT REGISTRATION INSTRUCTIONS
To register for Connect (or purchase online); go to this term’s Connect web address at
https://connect.mheducation.com/class/a-2500-winter-2022 Note: You will be able to register in the Winter
2022 section on or before January 3rd, 2022, when registration opens.
When registering in Connect please ensure that your profile includes the following: Where it asks for last
name, type your official or legal last name (same as the one provided to YorkU). Where it asks for your first
name, only type your first name. Should the information not be accurate or complete, the grade will not be
extracted from Connect and merged with your marks. Failure to enter your correct name in the correct
profile boxes may result in a mark of zero for your final Connect grade.
Connect step by step registration instructions:
If you are new to this course:
1. Go to the Connect Web Address https://connect.mheducation.com/class/a-2500-winter-2022
2. Click on “Register Now”
3. Enter your York email address (this will become your Connect username). If you already have a
McGraw-Hill account, you will be asked for your password and will not be required to create a new
account.
4. Enter your Connect registration code.
5. Follow the on-screen directions.
6. When registration is complete, click on “Go to Connect Now”
7. You are now ready to use Connect.

AP/ADMS2500 3.0 (Winter 2022) © York University Page 5 of 23
If you have taken this course before and purchased a license in a prior term (activated within 12 months):
1. Please ensure you are signed out of Connect, clear your browser history and cache
2. Go to the Connect Web Address https://connect.mheducation.com/class/a-2500-winter-2022
3. Click on “Register Now”
4. Enter the same email address you previously used and your password when prompted
5. Connect will recognize you have a valid license and you will be registered into the new Connect
section
Connect Support: For any questions or issues related to Connect, submit a support ticket with the McGrawHill Care Centre by going to www.mhhe.com/support. You will be issued a case or reference number. Please
keep for your records. Please include in your email, what course you are taking, your section and course
director name, and the email address you used to register for Connect.
OTHER RECOMMENDED TEXTBOOKS
Besides the text used to map the week-by-week course outline, it is highly recommended that you have access
to another introductory financial accounting textbook (make sure to work with a 2011 or newer Canadian
edition). There is a big selection of such textbooks in business libraries and all of them cover the same topics in
a similar sequence.
 Gaber and Porporato (2020) McGraw Hill. Introduction to Financial Accounting in the 21st Century.
 Libby, Libby, Libby, Short, Kanaan and Sterling (2020) McGraw Hill “Financial Accounting” 7th
Canadian edition (prior versions also useful and are available in York Libraries)
 Harrison, Hongren, Thomas, Tietz, Berberich and Seguin (2017) Pearson “Financial Accounting” 6th
Canadian Edition (available in York Libraries the 2011 edition, but not mapped here)
 Dauderis, Henry and D. Annand (2019) “Introduction to Financial Accounting” full pdf book available at
https://lyryx.com/introduction-financial-accounting/
To simplify your study please see the mapping of content of the mentioned books:
Gaber (e-book) Libby Harrison Dauderis
Chapters 1 to 4 – Bookkeeping Ch 1-4 Ch 1 – 3 Ch 1-4
Chapter 5 & Cash budget Ch 7 LO 1,2,3 See Ch 5 Ch 5
Chapter 6 – Cash Ch 7 LO 6&7 Ch 4 Obj 1&2 Ch 7
Chapter 7 – Receivables Ch 7 LO 4&5 Rest of Ch 4 Ch 7
Chapter 8 – Inventory Ch 8 Ch 5 Ch 6
Chapter 9 – Fixed Assets Ch 9 Ch 6 Ch 8
Chapter 10 – Liabilities Ch 10 and Ch 11 Ch 8 Ch 9
Chapter 11- Owners’ Equities Ch 12 Ch 9 Ch 10 & 13
Chapter 12 – Cash Flows Ch 5 App A&B Ch 10 Ch 11
Chapter 13 – FS Analysis Ch 13 Ch 11 Ch 12
Appendix A – Accounting Theory parts of Ch 1 and 6 Ch 1 Obj 4&5 Parts of Ch 1
Appendix B – Time Value of Money App Ch11 A, B, D & E Ch 7 Ch 9 Appendix A
A special note to students: accounting is a language with many hundreds of technical terms. If your
English skills are weak, then count on spending extra time to master the terminology of accounting.

AP/ADMS2500 3.0 (Winter 2022) © York University Page 6 of 23
3) GRADED COMPONENTS OF THE COURSE
This is the grading scheme of the course (the same applies to all sections regardless of mode of delivery):
Component & Weight Content and Style Due date
Term Project (available in Connect at the beginning of the term)
Part I
(eClass)
3% One attempt only assignment – fill in the blanks and MC –
worth 3%. Use your own words to provide answers, avoid
cheating or plagiarism.
midnight 11:59pm
Saturday February
12th
Part II
(eClass)
10% One attempt only assignment – fill in the blanks – worth 10%.
Use your own words, avoid cheating or plagiarism.
midnight 11:59pm
Saturday March 5th
Part III
(eClass)
3% One attempt only assignment – fill in the blanks – worth 3%.
Use your own words, avoid cheating or plagiarism.
midnight 11:59pm
Saturday April 2nd
Weekly Assignments and Quizzes
Connect
assignments
15% Assignments testing knowledge on topics of Chapters 1 to 13
and Appendixes A and B (1% each). Assignments open on
January 10th and have various due dates as indicated in Connect
(multiple choices, 3 attempts, best grade counts).
midnight 11:59pm
Saturday of every even
week: 2, 4, 6, 8, 10
&12
Connect
quizzes
30% Quizzes testing knowledge on topics of Chapters 1 to 13 and
Appendixes A and B (2% each). Quizzes open and close at
various dates as indicated in Connect (fill in the blanks, 1
attempt with time limit).
3pm to 7pm on Fridays
of every even week: 2,
4, 6, 8, 10 &12
Examinations (Good working desktops/laptops and access to stable internet are necessary)
Preparation
for Midterm I
exam
6% Mini case testing the knowledge of bookkeeping (Chapters 1 to
5). Remains open during a few days and closes as indicated in
Connect (fill in the blanks, 3 attempts with time limit, best
grade counts).
midnight 11:59pm
Saturday January 29th
Midterm I 10% Covering topics of Chapters 1-5, inclusive. This is a timed,
closed book, online exam in Connect (fill in the blanks, 1
attempt with time limit).
4pm to 6pm Friday
February 11th
Midterm II 10% Covering topics of Chapters 1-10 and Appendix B. This is a
timed, closed book, online exam in Connect consisting of a
compilation of Connect quizzes (fill in the blanks, 1 attempt
with time limit).
4pm to 6pm Friday
March 18th
Analytics
quiz (eClass)
3% Database will be released 1 hour before the assignment opens
(fill in the blanks, 1 attempt with time limit).
3pm to 7pm Friday
April 1st
Final Exam 10% Actual final exam is scheduled by the Office of the Registrar
(closed book exam with time limit). Your Course Director
learns about the final exam time at the same time you do. For
exact date check:
https://w2prod.sis.yorku.ca/Apps/WebObjects/cdm.woa/wa/cur
exam
This is a timed, closed book online exam in Connect, eClass or
on Campus. Web camera and access to stable internet are
required. Final exam covers Chapters 11 to 13 and Appendix A.
Students unable to write the mid-term exam will write a comprehensive final that will cover all the material of the course.
Final exam period is
between April 12th and
29th
Mode of the exam to be
announced: online or in
person. Students in
Remote courses
(sections T, U and Z)
or online (sections R
and S) will have the
option to do it online.
Total 100%
If You Write It… It Counts
Under no circumstances is the result of an examination changed once it is written. If you don’t feel well, go to
the doctor and do not open the online examination.
Once the online examination/assignment/quiz is opened it is marked, if left blank, the mark is zero.

AP/ADMS2500 3.0 (Winter 2022) © York University Page 7 of 23
Note 1: There are no deviations from this published grading scheme. The most common request is “If I do better
on the final, can I count the midterm less?” The answer is no…. The term project requires you start work on it
early. It is essential that you write out a study plan that dedicates at least six hours a week (in addition to the
virtual class time). Two hours of study for each classroom hour has been the rule of thumb forever in Honours
University accounting courses as the minimum work ethic to guarantee a passing grade.
Note 2: No two exams can ever be of equal difficulty. York requires that second year courses in honours
professional programs be submitted with predetermined normal grade distributions. Accordingly, grades in this
course will be adjusted up or down to conform to York requirements.
Note 3: From day one you are going to be bombarded with flyers from outside “tutoring companies” that
guarantee you high grades on the term project and a pass on the exam. Such claims are completely false, and
you are not only wasting your money, but also risk expulsion from the University. eClass and Connect allow
to compare submissions for plagiarism, if you purchase or share even the template of your submission is likely
to be red flagged and you will be called in to a disciplinary hearing. The principal purpose of working the term
project is to give you essential skills for job interviews as well as to prepare for exams, buying a term project
doubles your chances of failing the exams and be called to a disciplinary hearing. Be smart and actually learn
the material. If you need Helpance, it is there for you. Please use all the resources available in this course.
Note 4: Student that miss the mid-term exam do not need to submit an APS or any other documentation. The
weight of the missed mid-term exam is automatically transferred to the final and the final exam will be
comprehensive covering the entire course content. Only the weight of one missed mid term can be transferred
to the final exam, so plan on writing at least one mid term to make sure you have the chance to earn all points.
Note 5: No student can miss the final exam and receive a passing grade in the course. Deferred status is
available for authorized absence in the final exam. Students missing the final exam must satisfy all
requirements of the Deferred Exam policy of the School of Administrative Studies (Deferred Standing
Agreement) and will write a comprehensive final exam.
Note 6: To best ensure academic integrity, all online exam questions are sequential, meaning that you cannot
go back and forth between questions and once you answer a question and move on to the next, it is final. If this
exam setting does not work for you, you may consider taking this course at another time.
Note 7: Private Third-Party Tutoring Companies, Academic Honesty and Support Resources
Many private, third-party tutoring companies advertise their services to YorkU students. One way you can help
eliminate these advertisements is by changing your eClass profile settings to private (see instructions below).
Some of these private companies claim to be affiliated with, or recognized and supported by, York University.
Some also claim to help you by providing you with assignment and test answers, suggesting that this practice is
safe and permitted by York. These claims are not true. York University has not officially recognized or endorsed
any third-party tutoring service. When you are provided with assignment, test and exam answers, you run the
risk of violating the university’s academic honesty policy. Students have been caught using these services to
cheat and gain unfair advantage over honest students. The cheating students and “tutors” have received academic
dishonesty punishments ranging from failing courses, to being expelled, to losing their YorkU degrees. Officially
supported resources to help students learn course material will be provided by YorkU officials, such as your
professors and your department. These services are offered at no cost to you as a student. Your professor will
likely provide weekly office help hours to meet with students and you can join for free our weekly Peer Helped
Study Sessions (PASS). If you require help with any of your numeracy-related courses that involve math,
statistics or Excel, drop in online to meet with one of our peer tutors at the Student Numeracy Helpance Centre
at Keele (SNACK). If you are ever unsure of whether a resource is allowable or endorsed by YorkU, please feel
free to email the School at apsas@yorku.ca and they would be happy let you know.
To hide your email address in eClass:
Step1: Click your name on the top-right of the eClass website, then click “Profile” on the drop-down menu;
Step 2: Under “User details” click “Edit profile”;
Step 3: From the “Email display” drop-down menu choose “Hide my email address from non-privileged users”;
Step 4: Scroll to the bottom of the page and click on the “Update profile” button.

AP/ADMS2500 3.0 (Winter 2022) © York University Page 8 of 23
Deferred Exams
Deferred standing may be granted to students who are unable to write final examination at the scheduled time
or to submit their outstanding course work on the last day of classes. Students must register to apply for deferred
standing. Details on the process, steps and forms are here available: https://www.yorku.ca/laps/sas/academicresources/deferred-exam-requests/
The formal process includes handing in a completed DSA form and supporting documentation (if not temporarily
suspended due to COVID-19) directly to the main office of the School of Administrative Studies (282 Atkinson)
and adding 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 final exam. These requests will be considered on their merit
and decisions will be made available by logging into the School of Administrative Studies DSA system.
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(s). 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 will 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 or
APS (if not temporarily suspended due to COVID-19); a “Doctor’s Note” will not be accepted.
DSA Form: http://www.registrar.yorku.ca/pdf/deferred_standing_agreement.pdf
APS Form: https://secure.students.yorku.ca/pdf/attending-physicians-statement.pdf
Other Exam Information
1) All written examinations are expected to be the original work of students (use their own words and
formats), and any deviation represents a violation of York’s Senate Policy on Academic Honesty.
2) If supplementary reading is assigned by your course director, it is deemed examinable.
3) In this course deferred exams by definition cover the entire course and its current content
4) You cannot receive a grade in this course if you miss the final.
5) Official course grades are released by the Registrar (not the Course Director, TA or the School of
Administrative Studies).
6) Fire alarms and bomb scares are part of the academic landscape. There is a well-defined protocol
on your exam instructions as to the conditions whereby an exam will be restarted or if marks are to
be prorated.
7) Your first midterm result will be posted on the course website prior to the “last date to drop
without receiving a grade” date.

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4) COURSE COMPONENTS
In-class sections (on campus):
In-class lectures are to be delivered on a weekly basis during the designated class time.
Section Day Class time Instructor e-mail
N Tuesday 19:00-22:00 Prof. Olga Alcalde oalcalde@yorku.ca
P Friday 11:30-14:30 Prof. Timothy Ng timkhng@yorku.ca
Remote sections via virtual Zoom Meetings
Weekly virtual zoom meetings are organized to cover chapter contents and exercise from textbook and other
sources such as past exams. End of the meeting time is dedicated to your questions.
Section Day Meeting time Instructor e-mail
T Wednesday 19:00-22:00 Prof. Romi-Lee Sevel rsevel@yorku.ca
U Tuesday 11:30-14:30 Profs. John Kucharczuk & Marcela Porporato jkuchar@yorku.ca
Z Wednesday 13:00-16:00 Prof. Taslima Nasreen nasreenr@yorku.ca
Online sections:
Students watch recorded lectures posted at the end of each week.
Section Day Instructor e-mail
R Any day Prof. Marcela Porporato porpomar@yorku.ca
S Any day Prof. Timothy Ng timkhng@yorku.ca
Internet study is not for everyone. Attending Zoom class has the very huge benefit of forcing you to stay up to
date each week. If you fall more than a week behind in an accounting course, failure is almost a certainty.
Cramming is just not an option in ADMS 2500. The other benefit of coming to Zoom class is that you can ask
questions in real-time as opposed to putting your queries in email or a discussion board.
Zoom lecture participation: Your course instructor may enable you to ask questions through the Raise Hand
function. The chat panel is to be used for showing your willingness to active participation. Inappropriate or
disrespectful language in the chat panel will not be tolerated. You may also participate through Zoom’s
nonverbal feedback features. These features can be accessed by clicking on the Participants icon at the bottom
of the window. Once the Participants sidebar is opened, you will see the option to Raise Hand. By clicking on
Raise Hand, a blue hand will be raised. Please click on the Raise Hand button again to lower your hand once
your question has been answered. You are tasked with using the various Zoom features in a responsible manner.
Your course instructor will reserve the right to remove anyone who does not behave accordingly.
Student conduct: Students, course instructors and staff have a joint responsibility to create and maintain a
welcoming and inclusive learning environment. All students are expected to conduct themselves in accordance
with the Code of Student Rights and Responsibilities. Whether online or in-person, students and course
instructors are expected to cultivate and sustain a professional relationship characterized by mutual respect and
courtesy. In all classrooms, any disruptive and/or harassing behaviour will not be tolerated. To ensure that you
adhere to the rules of the virtual classroom, please review what counts as proper ‘netiquette’ (the basic rules for
communicating with others in online spaces) by consulting the student guide to e-learning. If you experience an
inappropriate online incident that makes you feel unsafe or uncomfortable, please contact your course instructor
immediately. Please respect the privacy of your peers and instructors. Never share private information about
your peers and instructors without their permission.
Tutorial Groups and Sessions
Attendance to tutorial sessions is not mandatory. Tutorial sessions on Saturday mornings are largely
unstructured. In general, the TA will present some examples of problems and you come with your questions.
The TAs are simply there to help you. With 2 hours a week of free tutoring, there is no need to spend money on
expensive outside tutors that falsely claim to be linked to York University and offer solutions to
quizzes/assignments/exams that will risk you to fail the course and be called into a disciplinary hearing. The
detail of tutorial dates and themes for each session can be found later in this course outline.

AP/ADMS2500 3.0 (Winter 2022) © York University Page 10 of 23
Textbook Reading
Reading the textbook selected again and again until you totally understand the concepts and techniques of
accounting is an essential learning process. You should always fulfill the reading requirement before you start
to attempt any accounting problems. Since each textbook may vary in styles and languages, it is a very good
idea to attempt a few different textbooks, which are available in our business library, to help you gain more
insights. Once again, you can never have too much reading in accounting.
Practice Problems
There are lots of practice problems and solutions in your textbook. The course website contains practice exams
(they are actual exams used in past terms, so be prepared for them having some errors). For students who
absolutely insist on an ‘A’ in the course, there are numerous intro accounting textbooks in the business library
containing a wealth of worked examples. The formula for success in a “problems” course such as accounting is
always to work as many problems as time permits. Whenever a student asks their accounting professor how to
improve their grade, the automatic answer is to work more problems.
Connect Chapter Assignments and Quizzes (Connect)
Attempt the assignment and quiz when you have completed reviewing the chapter, associated lecture and have
attempted the practice problems. The assignment gives you instant feedback on your overall level of learning
accomplishment and you have 3 attempts at each assignment and only the best mark is retained. The quizzes
admit one attempt and have time limit; these quiz questions are in the same format and of the same complexity
as your midterm 2 questions, so learning during the quizzes is an important part of your exam preparation. Note
that not submitting before the deadline implies a grade of zero and its weight cannot be transferred to any other
component on the course. Assignments and quizzes are only open until certain specific dates each term, they do
not remain open the whole term so plan accordingly.
Term Project (eClass)
In addition to exams, assignments and quizzes, this course contains one term project requirement. The
completion and submission of a term project comprises a significant percentage of your grade. Submission can
be completed at any time until the deadlines indicated in this course outline. Submissions cannot be accepted
once the system closes and grades calculated, so not completing the term project quiz or submitting it before the
deadline implies a grade of zero and its weight cannot be transferred to any other component on the course, so
plan accordingly. The term project will give you hands-on experience applying the concepts presented in this
course. When you complete the term project, you have mastered the key learning objectives of this course. It is
comprised of three major tasks:
1. Read and understand an annual report for a real company,
2. Maintain a set of accounting records and generating financial statements for a small business,
3. Perform an analysis of financial statements.
The term project for this semester and explicit instructions on how to complete and submit it are available in the
ebook (Connect). Complementary details applicable to this course/semester might appear in the course website
(eClass). If you do not comply with the requirements, you might end up with a zero in the quiz.
Your answers to the quiz for each part of the term project can be submitted only once, so before submitting it,
make sure it is correct and complete. No second or subsequent submissions or amendments by e-mail will be
considered. There is a grade penalty for late submission on a non-exception basis; this applies to all term project
assignments attempted after the deadline according to the records of the course account, no matter if it is late for
a couple of seconds, minutes, hours or days. There are no excused reasons (e.g., sickness or travel arrangement)
for late submission because the term projects can be submitted at any time between the beginning of its
availability and the prescribed deadline. Should you believe you would need longer time to complete the term
project, or you would not be available to make submission around the due date, you may want to act early to
avoid being negatively affected. The electronic feedback of the graded term projects will not be immediate, but
key elements will be discussed in the class immediately after its due date.

AP/ADMS2500 3.0 (Winter 2022) © York University Page 11 of 23
Business and Data Analytics Quiz (eClass)
As a first step in business analytics, each student on an individual basis must answer an eClass assignment using
Excel. The course web site has a section “Analytics Quiz” dedicated to the assignment preparation. Instructions,
tutorial, and a mock assignment with complete data set are made available in eClass for students to browse and
practice in advance.
The purpose of this requirement is to expose you to an essential tool, Excel, that must be mastered by those
intended to work in organizations as business professionals. It has been mentioned by employers and advanced
students that it is too late to wait until your senior year to start familiarizing with Excel functionalities and data
analytics visualization software such as Power BI. Active learning of the capabilities of these software tools is
regularly mentioned as an asset to bring to job interviews.
Plagiarism: Please note that while you may discuss project requirements with classmates, each student must
submit a personalized and unique solution (including template and formatting). Each semester several students
are convicted of plagiarism for copying classmate’s materials or using purchased solutions from off-campus
sources. Do not jeopardize your academic program by such foolish behavior. Beware of the off-campus company
handing out notices on campus for Helpance with your term project. If you buy a solution from them, you will
end up with a zero in the course and a notation of academic dishonesty on your transcript. Please read and be
familiar with York regulations on plagiarism. They are enforced scrupulously in this course. Copied solutions
will be detected. This course uses sophisticated detection methods, and you will be caught. Doing this project
by yourself is essential to your achieving the learning objectives of this course.
Course Website
eClass, My Courses shows one course web site for all sections offered this term, it contains all the course material
and announcements. This ensures all sections get consistent information at the same time. It also facilitates our
objective of making the learning experience identical for both on campus and off campus students.
The eClass website contains this course outline and the following:
 Announcements on all important matters in the course. You should check these announcements several
times a week and especially before class in case there is a class cancellation.
 Recorded lectures and tutorials
 Lecture slides to print as course notes
 Information on completing the term project
 Exam information and exam results
 Practice exams and practice problems
Access to the course web site is restricted to students enrolled in the course. You will have to log in with your
York Passport account in the eClass @York University link.
Course Materials Fee. Please note that this is a misnomer, and it is not for course materials. Any York student
taking an Online or Blended course is charged a certain fixed amount for system access to York servers. The fee
is charged and collected by the University and not the School of Administrative Studies. Please note this fee
might be temporarily suspended in Winter 2022 due to COVID-19.
Computing Requirements
This course has an extensive computer interface and you will need access to a multi-media computer with a
high-speed Internet connection. A computer and speakers (or headphones) will be required to read and listen to
the recorded material that complements the text, a camera and microphone are essential for participation in
Remote sections.
Here are some useful links for student computing information, resources and help:
Student Guide to eClass
Zoom@YorkU Best Practices
Zoom@YorkU User Reference Guide
Computing for Students Website
Student Guide to eLearning at York University
To determine Internet connection and speed, there are online tests, such as Speedtest, that can be run.

AP/ADMS2500 3.0 (Winter 2022) © York University Page 12 of 23
5) DETAILED COURSE OBJECTIVES
Calendar Course Description
An overview of the accounting discipline that is useful to both majors and non-majors. Includes accounting
history, the uses of accounting information in personal and business contexts, and the rudiments of financial
reporting. Note: AP/ADMS 1010 3.00 is not a prerequisite for AP/ADMS 2500 3.00, but is strongly
recommended. Course credit exclusions: AP/ADMS 1500 3.00, AS/ECON 3580 3.00, GL/ECON 2710 3.00.
Expanded Course Description
The course is designed to appeal both to individuals planning a career in accounting and to individuals who will
become consumers of accounting information. It is not necessary to have completed any high school courses in
accounting prior to taking this course, although students with no accounting or business background at all will
have to necessarily work somewhat harder in the first month of the course than students with high school
accounting. Students are forewarned that introductory accounting is one of the more rigorous courses at York
University. Accounting is a discipline with a body of knowledge that is expanding at an amazing rate and we
cover an imposing amount of material in one semester. Is all this work justified? Unlike some courses you take
in university, a working knowledge of accounting will prove helpful to you throughout life. In industry it is the
language of business so regardless of whether your area is personnel, marketing, production or whatever, the
common language is accounting.
Prerequisites
AP/ADMS 1010 3.00 is not a prerequisite for AP/ADMS 2500 3.00, but is strongly recommended. If you do not
have a background in business or business courses, you will find it highly beneficial to get any intro business
textbook from the library and read it before taking ADMS 2500. This will give you exposure to some of the
basic business concepts and terminology you need to take ADMS 2500. This is a rigorous second year honours
course and first year students generally have not developed appropriate study habits to do well in the course.
You can expect to spend at least ten hours a week on this course.
Course credit exclusions: AP/ADMS 1500 3.00, AP/ECON 3580 3.00, GL/ECON 2710 3.00. Note that ADMS
2500 is a prerequisite for most senior accounting courses including ADMS 2510 and ADMS 3585. ADMS 1500
is not accepted as either a prerequisite for these courses or as credit towards the BAS degree. ADMS 1500 is
tailored specifically for the BHRM program and other non-business majors and is considered a terminal course
in accounting.
Statement of Purpose: The purpose of this course is to Help students in acquiring a critical overview of the
accounting process and a broad understanding of the role of accounting in modern society, the financial
statements prepared by accountants for use by those outside the statements prepared by accountants for use by
those outside the enterprise and how those statements contribute to financial decisions and capital markets.
Students will prepare simple statements to reinforce the understanding of concepts presented, although many
details of financial statements preparation are left for ADMS 3585/3595, Intermediate Accounting. Students will
be able to locate financial statements of public companies. This is the first accounting course for BCom students
pursuing accounting certification. Students who do not want to become accountants will benefit by becoming
better consumers and managers of accounting and assurance services and will be better prepared to handle their
personal finances and make personal investment decisions.
Specific Learning Objectives: The specific objectives of the course are that students will be able to:
1. Discuss how financial accounting is used to measure, evaluate and communicate an enterprise’s
performance, financial position and cash flows to decision makers (investors, creditors, managers,
regulatory bodies, financial analysts, etc.).
2. Name the four basic financial statements, identify their purpose and define items that would be reported
by most businesses on these statements.
3. Recognize how accounting principles and standards of financial statement presentation and disclosure,
together with accounting system design, filter information and determine what is, and just as
importantly, what is not, reported.

AP/ADMS2500 3.0 (Winter 2022) © York University Page 13 of 23
4. Define and provide examples of fundamental accounting principles and concepts and list the attributes of
useful information and identify sources of generally accepted accounting principles
5. Define accrual accounting and explain why it requires management to make estimates and assumptions
that affect the reported amounts of assets and liabilities and why actual results could differ from those
estimates.
6. Account for cash, accounts and notes receivable, inventory, other current assets, capital assets (including
goodwill), current and long-term liabilities, and owners’ contributions/distribution transactions and
prepare simple financial statements for service and merchandising operations.
7. Discuss, citing relevant criteria, the accounting policy choices for revenue recognition, bad debts,
inventory cost-flow assumption and amortization
8. Identify the relevant information (including the time value of money) required for receivable, inventory,
capital asset and long-term liability valuation adjustments.
9. Compute and classify the revenues, expenses, gains and losses associated with changes in assets and
liabilities.
10. Compute and classify the cash flows from operating, financing and investing activities and prepare a
simple cash flow statement using both the direct and indirect approach.
11. Name common books and records of business entities and recognize technology’s role in their design.
Recognize the role and importance of data analytics and information systems (DAIS) in improving
evidence-based decision making
12. Create and maintain simple business records, using both manual techniques and accounting software,
for a few transactions of a simple service business and differentiate accounting and spreadsheet software.
13. Recognize the need (and for public issuers the regulatory requirement), for maintaining controls over
financial reporting
14. Identify and provide examples of controls common to most businesses and describe the risks these
controls are designed to prevent or detect including segregation of duties and the frequent reconciliation
of accounting records to the underlying assets and liabilities.
15. Recognize both the contribution of financial accounting to resource allocation decisions and the inherent
limitations of financial statement analysis for these same decisions
16. Locate annual reports, financial statements and public securities filings and understand the continuous
disclosure requirements for public issuers
17. Recognize that accounting systems are unique and accountants jobs interesting because, while financial
reports are standard, the systems that produce them are usually challenging to design, govern, and
manage as they are designed not only to prepare financial statements but also to (a) meet regulatory
requirements for tax, payroll, securities and other compliance reporting, (b) safeguard assets, (c) gather
information needed for running the business and optimizing resources and (d) prevent and detect errors
and fraud in operate differently to produce different products and services with different organizational
structures, different risks and different resources.
18. Compare and contrast financial accounting techniques of enterprises with personal financial planning
techniques
19. Describe the different types of accountants with which an enterprise would interact (including financial
statement, tax and payroll auditors) and the services these accountants provide.
20. Recognize the role of professional judgment and ethics in the measurement, Assessment and
communication of financial position and performance.
21. Recognize that accounting is evolving rapidly in response to globalization, increasingly complex
business transactions, the shortening of time frames within which investors and creditors expect to
receive continuously disclosed financial information, changes in technology, capital markets, and the
shift from physical to knowledge-based enterprises.

AP/ADMS2500 3.0 (Winter 2022) © York University Page 14 of 23
6) CONTACT INFORMATION and EMAIL PROTOCOL
Instructor
and TA
Contact
Info
Purpose of email Email**
**Include “ADMS2500” + “Section Letter” at the beginning of the email subject line
Given that we have 700+ students for this course, failure to follow this protocol will result in
your email not being answered, as we need to know your course and section number to
properly sort and process your email. Please be courteous and email one recipient only.
Problem-based questions adms2500@yorku.ca
Administrative based questions (due dates, grades, accommodation)
Your email will be redirected to your course coordinator from this central
email. Failure to provide your section information may result in delayed
or no reply.
adms2500@yorku.ca
Sensitive Matters Only
If your email content is sensitive, you may send it directly to your course director.
Section N Prof. Olga Alcalde
Sections P and S Prof. Timothy Ng
Section T Prof. Romi-Lee Sevel
Section U Prof. John Kucharczuk
Sections U and R Prof. Marcela Porporato
Section Z Prof. Taslima Nasreen
oalcalde@yorku.ca
timkhng@yorku.ca
rsevel@yorku.ca
jkuchar@yorku.ca
porpomar@yorku.ca
nasreenr@yorku.ca
Marcela Porporato
(Course Coordinator for Winter 2022)
porpomar@yorku.ca
Tutorials and Office hours: after the weekly class. Zoom meeting room: 913 3867 2365 Passcode:
2500W22 https://yorku.zoom.us/j/91338672365?pwd=VlZtYjRXeEdJODdlTGI5Y2x1WG44dz09
Email Protocol
 Questions regarding textbook questions and problem-solving: email central course email
(adms2500@yorku.ca)
 Questions regarding course admin and grades: email central email account and you will be redirected
to your course director (adms2500@yorku.ca)
 Questions regarding computing issues: email York helpdesk (helpdesk@yorku.ca)
 Questions regarding textbook access: www.mcgrawhill.ca/support
 Questions/concerns not properly addressed by your professor and/or the Teaching Helpants: e-mail the
course coordinator
It is essential that the following e-mail protocol be followed (this course does not check or use eClass messaging
or chat):
 E-mail from your York Computing E-mail Account (username@my.yorku.ca) under all circumstances.
Email from Hotmail, gmail, yahoo or other sources might be recognized as spam and never reach the TA
or professors.
 On the subject line, provide your course number and section number (e.g., ADMS 2500 Sect. A) and a brief
description of the purpose of your e-mail; in the signature or at the end of your message, provide your
student number, and your last and first names.
 To RECEIVE a response to your e-mail, you must include your Full Name, Student Number and section
number in every email.
 If you are emailing for Helpance with a computational question you must submit your attempted solution.
Queries such as “What is Exercise XX’s solution?” will not be answered or will be returned to you, asking
you to provide your own attempted solution.
 Emails will generally be responded with 48 hours, if not sooner (excluding weekends and holidays). Email
the Course Coordinator if you do not hear from the Course Director in a reasonable amount of time or if
you feel your questions/concerns are not properly addressed by the Course Director.

AP/ADMS2500 3.0 (Winter 2022) © York University Page 15 of 23
7) RELEVANT UNIVERSITY REGULATIONS FOR WINTER 2022 (COVID-19)
For relevant University/Faculty of LA&PS/School regulations please check:
https://sas.laps.yorku.ca/students/school-policies/
Intellectual property notice
All materials prepared for ADMS2500 at York University are the intellectual property of the course instructors
unless otherwise stated. This can include but is not limited to the following material: lecture notes, handouts and
recordings; quiz handouts and instructions; spoken and written presentations; audio and video recordings;
PowerPoint slides; and questions and/or solution sets for quizzes, assignments, tests and final exams.
Course materials should only be used by students enrolled in this course. As a student in this course, you may
not publish, post on an internet site, sell, or otherwise distribute any of this work without the instructor’s express
permission. Unauthorized or commercial use of these materials is strictly prohibited. Third party copyrighted
materials (such as book chapters, journal articles, music, videos, etc.) have either been licensed for use in this
course or fall under an exception or limitation in Canadian copyright law. Copying this material for distribution
(e.g. uploading material to a commercial third-party website, or online sharing of course material with people
outside of the course) may lead to a charge of misconduct under York’s Code of Student Rights and
Responsibilities and the Senate Policy on Academic Honesty. In addition, you may face legal consequences for
any violation of copyright law.
Accessibility
While all students are expected to satisfy the requirements of their program of study and to aspire to achieve
excellence, the university recognizes that persons with disabilities may require reasonable accommodation to
enable them to perform at their best. For more information about this policy, please refer to these guidelines and
procedures: Academic Accommodation for Students with Disabilities.
The university encourages students with disabilities to register with Student Accessibility Services to discuss
their accommodation needs as early as possible in the term. Please let the course instructor(s) know as early as
possible in the term if you anticipate requiring academic accommodation, so that your accommodation needs
can be discussed and considered within the context of this course.
Policies related to Zoom meetings
Your course may involve the use of Zoom. Zoom is an online videoconferencing software that can be used to
host lectures, tutorials or virtual office hours in real time. Please note that Zoom is hosted on servers in the U.S.
Zoom meeting content (e.g., video, audio and text chat) has been restricted to only pass through servers in
Canada and US data centers; it will not pass through international data centers. All audio, video, screen-sharing
and text content will be encrypted in transit between your device and Zoom’s servers, which will prevent
unauthorized third parties from intercepting the content of your Zoom meeting. For more information, please
visit Zoom at YorkU.
Privacy
At the moment, the name you use with Zoom and metadata about how you use the application will be stored on
servers outside of Canada. If you have privacy concerns, you can disable both audio and video. You can also
provide only your first name or a nickname when you join a session. If you choose to rename yourself, please
let your instructor or TA know immediately.
Academic integrity
As a student at York University, you have a responsibility to not only understand, but also play an important
part in upholding the integrity of the academic experience. The Faculty of Liberal Arts and Professional Studies
at York University supports the International Center for Academic Integrity’s definition of academic integrity.
That is, you will be committed to acting in all academic matters, even in the face of adversity, with honesty,
trust, fairness, courage, respect and responsibility.

AP/ADMS2500 3.0 (Winter 2022) © York University Page 16 of 23
How can you demonstrate academic integrity in the completion of your course?
· Respect the ideas of others: Your course work should represent your own knowledge and ideas. You should
not falsely claim credit for ideas that are not your own, by presenting other’s work as yours. If you are quoting,
paraphrasing, or summarizing another person’s work in order to support your own ideas, identify the work and
the author through proper citation practices. For more information about how to cite properly, use the Student
Papers and Academic Research Kit (SPARK). You can improve your writing, research, and personal learning
abilities through the Learning Commons.
· Respect your peers: Know when you are allowed to collaborate. Ask your instructor about what group work
entails when it comes to the sharing of work. In test situations and quizzes, don’t steal or give answers to your
peers. Cheating and aiding in a breach of academic honesty are both against York University’s academic honesty
policy.
· Respect your course instructor(s): Understand what the instructors are asking of you in class, in quizzes, and
in exams. If you are unsure, ask your professor or teaching Helpant. They are committed to making you feel
supported and want to assess you fairly and with integrity. Please do not submit the same piece of work for more
than one course without your instructor’s permission.
· Respect yourself: When you act with integrity, you know that your work is yours and yours alone. You do not
allow others to impersonate you on tests and exams. You do not buy or otherwise obtain term papers or quizzes.
You do the work. As a result, you know that you earned the grades that you receive, so you can be proud of your
York degree. By acting with integrity in your course work, you are also practicing a valuable professional skill
that is important in all workplaces.
· Take responsibility: If you have acted in an academically dishonest way, you can demonstrate courage and
take responsibility for your mistake. You can admit your mistake to your course instructor as soon as possible.
Students who engage in academic dishonesty can be subject to disciplinary action under the Senate Policy on
Academic Honesty. Your lack of familiarity with the Senate Policy and Guidelines on Academic Honesty does
not constitute a defense against their application. Some academic offences can also constitute offences under the
Criminal Code of Canada, which means that you may also be subject to criminal charges.
The Faculty of Liberal Arts and Professional Studies considers breaches of the Senate Policy on Academic
Honesty to be serious matters. The Senate 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:

1.4.1 Academic Integrity – What is Academic Integrity?

Grading Scheme and Feedback Policy
The grading scheme (i.e. kinds and weights of quizzes, 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 without
receiving a grade, with the following exceptions:
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/univsec/policies/document.php?document=86

AP/ADMS2500 3.0 (Winter 2022) © York University Page 17 of 23
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, please visit: http://secretariatpolicies.info.yorku.ca/policies/limits-on-the-worth-of-examinations-in-the-final-classes-of-a-term-policy/
Concerns with Marking
If you have any concern with the marking of your work, contact your course director in class or through email
to have your concern addressed. Note, as there is a certain amount of judgment in marking, the entire exam or
quiz may be re-marked, and the overall mark could go up, stay the same, or fall.
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://myacademicrecord.students.yorku.ca/grade-reappraisal-policy
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://ds.info.yorku.ca/academicsupport-accomodations/
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 (Senate Policy)
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
Counselling and Disability Services website at http://www.yorku.ca/dshub/
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 during the first two weeks should you know you require special
accommodations, or as soon as possible when you have the needs.

AP/ADMS2500 3.0 (Winter 2022) © York University Page 18 of 23
8) WEEKLY TIMETABLE AND DUE DATES
Note: Dates and coverage are subject to change as circumstances dictate. You should check the announcements section
of your course website several times a week for updated information.
Week Topic Notes (topics identified are in Gaber’s ebook)
Weekly Tutorials offered remotely meet on Saturday at 10am at the course Zoom site
1
January
10-14
Course Admin. &
Financial
statements and
bookkeeping
You will get more benefit from the weekly virtual meeting if you read the material
(Chapters 1, 2 and 3) before class. There are also lecture slides you can download and use
as course notes. You should read the outline in advance and bring any specific queries to
the first class.
Tutorial on January 15th covering topics of Chapters 1, 2 and 3.
2
January
17-21
Adjusting entries
and the
accounting cycle
&
Accounting
Theory
The topics are covered in Chapter 4. The class focuses on adjusting journal entries (AJE).
Accounting Theory (appendix A, part 1) is introduced this week. This appendix contains
an extraordinary number of new terms, many of which are very specific in meaning and
use. Special effort is needed to assimilate this new terminology.
Complete and submit Connect assignments and Quizzes for weeks 1 and 2.
Tutorial on January 22nd covering topics of Chapter 4.
January 23rd is the last date to enroll in the course without permission. There will be
absolutely no permission granted for enrollment after this date.
3
January
24-28
Merchandising
&
Time Value of
Money
The topics are covered in Chapter 5 (Merchandising).
Time Value of Money (appendix B) is also covered this week. Please note that you will
need to know and apply time value of money techniques for purchase of long-lived assets
using deferred payment plans (Chapter 9) and pricing of a bond issue (Chapter 10).
You must work on Preparation for Mid Term I by now.
Tutorial on January 29th covering topics of Chapter 5.
4
January 31
to February
4
Principles of case
analysis
Cases to be
discussed:
Sam’s BBQ,
Mary’s Boutique,
Jesse’s Farm,
Demarco Sports
These cases are located on your course website (eClass), not in your textbook (Connect).
The learning value of a case is greatly enhanced if you attempt it before seeing the
answers. As experienced in the Preparation for Mid Term I, the first midterm is a case
based on bookkeeping concepts covered in the first weeks of classes.
Complete and submit Connect assignments and Quizzes for weeks 3 and 4.
Tutorial on February 5th covering mini cases and Term Project
You can start to work on Term Project Part I. First step: find the public firm to analyze
from the SEDAR website as instructed in the eBook and eClass.
5
February
7-11
Cash &
Receivables
The topics are covered in Chapters 6 and 7.
Mid Term I open and closes in one day during this week. Midterm I covers Chapters 1
to 5.
Complete and submit Part I of your term project. Start with Part II that is very similar
to the first midterm.
Tutorial on February 12th covering topics of Chapters 6 and 7.
6
February
14-18
Inventory The topics are covered in Chapter 8.
Complete and submit Connect assignments and Quizzes for weeks 5 and 6.
Tutorial on February 19th covering topics of Chapter 8.
Co-curricular days (Winter
reading week)
February 19-25
Term Project Part II is due soon and the remaining chapters are considerably more
challenging than the first few chapters – it is strongly recommended that you work
seriously on part II of your term project now. Past exams are available on your course
website. You can try these tests under exam conditions to be exposed to other types of
problems and exercises.
7
February 28
to March 4
Capital Assets The topics are covered in Chapter 9.
Complete and submit Part II of your term project
Tutorial on March 5th covering topics of Chapter 9 and Appendix B.
8
March
7-11
Liabilities The topics are covered in Chapter 10.
Bonds Payable is a challenging topic that typically is among the poorest answered
questions on exams. The difficulty is compounded by the requirement to have a working
knowledge of time value of money concepts (appendix B) in order to do these questions.
Complete and submit Connect assignments and Quizzes for weeks 7 and 8.
Tutorial on March 12th covering topics of Chapter 10.

AP/ADMS2500 3.0 (Winter 2022) © York University Page 19 of 23
Week Topic Notes (topics identified are in Gaber’s ebook)
9
March
14-18
Equities
Introduction to
Business Analytics
The topics are covered in Chapter 11. This chapter contains an extraordinary number of
new terms, many of which are legal. Special effort is needed to assimilate this new
terminology. Accounting for Equity is complex. We restrict our coverage of Equity
mostly to definitions, journal entries and a few computations.
Business Analytics is not included in the book. Concepts covered in class are not
examinable in this course. Business analytics is tested in Week 11 (eClass).
Mid Term II opens and closes in one day during this week, it covers Ch.6 to 10 &
Appendix B
Tutorial on March 19th covering topics of Chapter 11 and excel.
March 18th is last date to drop Winter term courses without receiving a grade. After
this date the course remains on your transcript and is notated as “W”.
10
March
21-25
Cash Flow
Statement
The topics are covered in Chapter 12. The final exam will test this topic. This is a “killer
topic” in the course. Cash Flow Statements are important in business and finance. Their
construction is more difficult than the other statements.
Complete and submit Connect assignments and Quizzes for weeks 9 and 10.
Tutorial on March 26th covering topics of Chapter 12.
11
March 28 to
April 1
Financial
Statement
Analysis
Internal
Controls &
Assurance
The topics on Financial Statement Analysis are covered in Chapter 13.
The term project Part III and final exam will test this topic. Ensure you work the
examples and problems available in books and past exams. Financial ratio formulas are
provided in exams.
Assurance topics (appendix A, Part 3) is not examinable in this course.
Complete and submit Analytics Quiz
Complete and submit Part III of your term project
Tutorial on April 2nd covering topics of Chapter 13 and Appendix A.
12
April 4-8
Review of relevant
topics
Important topics for intermediate accounting are reviewed: allowances for bad debts,
capital assets purchases and dispositions, non current liabilities and cash flow statement.
Complete and submit Connect assignments and Quizzes for weeks 11 and 12.
Tutorial on April 9th for review of important topics for intermediate accounting.
April
12 -29
Final Exam
Within the final
exam period of
April 12th and
29th
 All content from lectures, website and the text (including short videos of the eBook
used) is examinable unless otherwise specified.
 Official grades will be posted by the Registrar’s Office when approved by the
Registrar.
 The final regular exam will be in Connect or eClass and will test the material of
Chapters 11 to 13 and Appendix A Parts 1 and 2.
 Students who missed any of the midterm exams will write a comprehensive final
exam that is all-inclusive (entire course, Weeks 1 to 12).
 If by mistake or on purpose a student who missed the midterm exam does not write a
“comprehensive” exam (for instance writes a “regular” final exam only without doing the
complementary exam) the weight of the final remains 10%.
 It is not possible to leave an exam blank once opened. Once the exam is opened it is
marked, if left blank, a zero is reported.
 Missing the final exam requires you to follow a certain protocol managed by the
School of Administrative Studies to apply for deferred standing.
 All deferred exams are comprehensive.
 Course directors are not involved with deferred exams.
COURSE WEBSITE https://eclass.yorku.ca/eclass/course/view.php?id=58523
COURSE ZOOM MEETING ROOM: 913 3867 2365 PASSCODE: 2500W22
https://yorku.zoom.us/j/91338672365?pwd=VlZtYjRXeEdJODdlTGI5Y2x1WG44dz09
COURSE MATERIAL IN CONNECT: https://connect.mheducation.com/class/a-2500-winter-2022

AP/ADMS2500 3.0 (Winter 2022) © York University Page 20 of 23
WINTER 2022 – WEEKLY TIMETABLE AND DUE DATES
Note: Dates and coverage are subject to change as circumstances dictate.
You should check the announcements section of your course website several times a week for updated information.
Section U N Z T P R S Tutorial Marks
Location Zoom DB0001 Zoom Zoom ACE001 none none Zoom Term: 90
Day/time
Tuesday
11:30am
Tuesday
7:00pm
Wednesday
1:00pm
Wednesday
7:00pm
Friday
11:30am none none
Saturday
9:30am Connect 71
Instructor John Kucharczuk Olga Alcalde Taslima Nasreen Romi-Lee Sevel Timothy Ng M. Porporato Timothy Ng Emily Xu eClass 19
week 1 meet January 11 January 11 January 12 January 12 January 14 January 10 to 14 Jan.15

Readings Chapters 1, 2 and 3: Financial statements and Bookkeeping Ch.1,2,3
Work due None for week 1, but read the material and do practice problems
Due date None
week 2 meet January 18 January 18 January 19 January 19 January 21 January 17 to 21 Jan.22

Readings Chapter 4: Adjusting Journal Entries and the Accounting Cycle plus Appendix A, part 1 on Accounting Theory Ch.4
Work due Connect Assignments for chapters 1, 2 and 3 3
Due date
Connect assignments close at midnight (11:59pm) on Saturday January 22nd. 3 attempts, multiple choice, best
mark.
Work due Connect Quiz for chapters 1, 2 and 3
Due date Connect Quizzes open on Friday January 21st at 3pm and close at 7pm. One attempt, fill in the blanks. 6
week 3 meet January 25 January 25 January 26 January 26 January 28 January 24 to 28 Jan.29
Readings Chapter 5: Merchandising plus Appendix B: Time value of Money Ch.5
Work due Connect preparation for midterm exam
Due date
Connect preparation for midterm exam closes at midnight (11:59pm) on Saturday January 29th. 3 attempts, fill
in the blanks, best mark counts. 6
week 4 meet February 1 February 1 February 2 February 2 February 4 January 31 to February 4 Feb.5
Readings Four cases available in eClass: Principles of case analysis Cases &
Term
Project

Work due Connect Assignments for chapters 4 and 5
Due date
Connect assignments close at midnight (11:59pm) on Saturday February 5th. 3 attempts, multiple choice, best
mark. 2
Work due Connect Quiz for chapters 4 and 5
Due date Connect Quizzes open on Friday February 4th at 3pm and close at 7pm. One attempt, timed, fill in the blanks. 4

AP/ADMS2500 3.0 (Winter 2022) © York University Page 21 of 23
Section U N Z T P R S Tutorial Marks
Location Zoom DB0001 Zoom Zoom ACE001 none none Zoom
Day/time
Tuesday
11:30am
Tuesday
7:00pm
Wednesday
1:00pm
Wednesday
7:00pm
Friday
11:30am none none
Saturday
9:30am
Instructor John Kucharczuk Olga Alcalde Taslima Nasreen Romi-Lee Sevel Timothy Ng M. Porporato Timothy Ng Emily Xu
week 5 meet February 8 February 8 February 9 February 9 February 11 February 7 to 11 Feb.12
Readings Chapters 6 and 7: Cash and Receivables Ch.6,7
Work due Connect Mid Term I
Due date Connect Mid Term I opens on Friday February 11th at 4pm and closes at 6pm. One attempt, timed, fill in the blanks. 10
Work due Term Project Part I (eClass assignment)
Due date Term Project Part I closes at midnight (11:59pm) on Saturday February 12th. One attempt allowed, fill in the blanks 3
week 6 meet February 15 February 15 February 16 February 16 February 18 February 14 to 18 Feb.26
Readings Chapter 8: Inventory Ch.8

Work due Connect Assignments for chapters 6 and 7
Due date Connect assignments close at midnight (11:59pm) on Friday February 18th. 3 attempts, multiple choice, best mark. 2
Work due Connect Quiz for chapters 6 and 7
Due date Connect Quizzes open on Friday February 18th at 3pm and close at 7pm. One attempt, timed, fill in the blanks. 4
Co-curricular days February 19-25 Use these days to prepare for the term project part II and second mid term exam
week 7 meet March 1 March 1 March 2 March 2 March 4 February 28 to March 4 Mar.5

Readings Chapter 9: Capital Assets Ch.9 &
App.B

Work due Term Project Part II (eClass assignment)
Due date Term Project Part II closes at midnight (11:59pm) on Saturday March 5th. One attempt allowed, fill in the blanks 10
week 8 meet March 8 March 8 March 9 March 9 March 11 March 7 to 11 Mar.12

Readings Chapter 10: Liabilities Ch.10

Work due Connect Assignments for chapters 8, 9 and Appendix B
Due date Connect assignments close at midnight (11:59pm) on Saturday March 12th. 3 attempts, multiple choice, best mark. 3
Work due Connect Quiz for chapters 8, 9 and Appendix B
Due date Connect Quizzes open on Friday March 11th at 3pm and close at 7pm. One attempt, timed, fill in the blanks. 6
week 9 meet March 15 March 15 March 16 March 16 March 18 March 14 to 18 Mar.19

Readings Chapter 11: Equities and Introduction to Business Analytics Ch.11
& BA

Work due Connect Mid Term II
Due date Connect Mid Term II opens on Friday March 18th at 4pm and close at 6pm. One attempt, timed, fill in the blanks. 10

AP/ADMS2500 3.0 (Winter 2022) © York University Page 22 of 23
Section U N Z T P R S Tutorial Marks
Location Zoom DB0001 Zoom Zoom ACE001 none none Zoom
Day/time
Tuesday
11:30am
Tuesday
7:00pm
Wednesday
1:00pm
Wednesday
7:00pm
Friday
11:30am none none
Saturday
9:30am
Instructor John Kucharczuk Olga Alcalde Taslima Nasreen Romi-Lee Sevel Timothy Ng M. Porporato Timothy Ng Emily Xu
week 10 meet March 22 March 22 March 23 March 23 March 25 March 21 to 25 Mar.26

Readings Chapter 12: Cash Flow Statement Ch.12

Work due Connect Assignments for chapters 10 and 11
Due date Connect assignments close at midnight (11:59pm) on Saturday March 26th. 3 attempts, multiple choice, best mark. 2
Work due Connect Quiz for chapters 10 and 11
Due date Connect Quizzes open on Friday March 25th at 3pm and close at 7pm. One attempt, timed, fill in the blanks. 4
week 11 meet March 29 March 29 March 30 March 30 April 1 March 28 to April 1 Apr.2

Readings Chapter 13: Financial Statement Analysis and Appendix A: Internal Controls and Assurance Ch.13 &
App.A

Work due eClass Analytics quiz
Due date eClass Analytics quiz opens on Friday April 1st at 3pm and closes at 7pm. One attempt, time limits, fill in the blanks. 3
Work due Term Project Part III (eClass assignment).
Due date Term Project Part III closes at midnight (11:59pm) on Saturday April 2nd. One attempt allowed, fill in the blanks. 3
week 12 meet April 5 April 5 April 6 April 6 April 8 April 4 to 8 Apr.9
Readings
Review of relevant topics: allowances, capital assets purchase and dispositions, non-current liabilities and cash flow
statement
Open
Q&A
Work due Connect Assignments for chapter 12, 13 and Appendix A
Due date Connect assignments close at midnight (11:59pm) on Saturday April 9th. 3 attempts, multiple choice, best mark. 3
Work due Connect Quiz for chapter 12, 13 and Appendix A
Due date Connect Quizzes open on Friday April 8th at 3pm and close at 7pm. One attempt, timed, fill in the blanks. 6
Final exam 10
Work due Final Exam (can be in Connect, eClass or in person depending on the section you are enrolled in)
Due date To be determined at any time between April 12th and 29th. If done online, the Final Exam will open and close at the
times indicated by the Office of the Registrar (3 hours window, one attempt allowed, fill in the blanks).
For all term projects, assignments, quizzes and examinations keep your working papers as they might be requested by your professor as an
audit mechanism to guarantee that students did their work. Working papers do not need to be neat or organized, they must reflect the work you
did to solve the required activity. Failure to provide them on a timely manner might imply a zero in the term project, assignment, quiz or
examination and might result in an academic honesty case.

AP/ADMS2500 3.0 (Winter 2022) © York University Page 23 of 23
WEEKLY ROUTINE SUGGESTED FOR ADMS2500
Step 1: Preparation (3 to 6 hours)
1) Check the course outline to identify the activities of the week.
2) Read the material in the textbook to familiarize yourself with the topic.
3) First attempt of the assignments for the week in Connect (make sure your student
number is before your last name). You are allowed multiple attempts for Connect
assignments.
4) Solve some of the end-of-chapter problems and exercises (available in the book).
5) Second attempt of the Connect assignments for the week.
Step 2: Identify the gaps in your knowledge and ask questions (3 to 6 hours)
6) Attend your weekly class with your professor, either on campus, via Zoom Meetings, or
through online videos, depending on the type of section you are enrolled in. Professors
will present the highlights of the topics of the week, will do some activities and will take
up some questions (when asking a question please unmute your mic).
7) Solve some other end of chapter problems and exercises (available in the book)
8) Join the tutorial on Saturday morning and ask questions
9) Third and final attempt of the Connect assignments for the week.
10) On Friday complete the Connect quiz(s) for the last two weeks.
11) Attempt at solving some exercises from past exams available in eClass. eClass provides
past years’ exams with valid content. Note that old exams may not be up to date to CPA
requirements and hence students should not use them to prepare for this course’s exams.
12) Should you have any questions or inquiries, email them to the professor or TA as guided
in the Contact Information section. Make sure to follow the email protocol to get your
questions addressed.
Step 3: Consolidate your knowledge (1 to 3 hours)
13) Check the course outline to determine what submission is due next. Read the
instructions and work on it. You can consult with your friends and other parties, but you
must submit your own work (your own words using your own format).
14) Submit quizzes and assignments in eClass as early as possible. Ideally complete
submissions during the week to have the proper IT support.
15) In preparation for exams, attempt past exams available in eClass (solutions available)
16) Right before each examination, complete the practice or mock exams when available.
Note the mock online exams are not exams with full length. They are designed to help
you make sure your device works and there is connectivity (unlimited attempts).
17) In preparation for exams and quizzes submission make sure you do not violate academic
honesty policies.
18) After writing exams or submitting quizzes check the answers and solutions to find out
what need improvement.
Step 4: Use the acquired new knowledge in future courses you will do in the BCom
COURSE WEBSITE https://eclass.yorku.ca/eclass/course/view.php?id=58523
COURSE ZOOM MEETING ROOM: 913 3867 2365 PASSCODE: 2500W22
https://yorku.zoom.us/j/91338672365?pwd=VlZtYjRXeEdJODdlTGI5Y2x1WG44dz09
COURSE MATERIAL IN CONNECT: https://connect.mheducation.com/class/a-2500-winter-2022

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