AFM123 ARBUS102 W2023 Course Syllabus

AFM 123 / ARBUS 102: Accounting Information for Managers – Winter 2023 Page 1 of 14
Instructor: Robert G. Ducharme, CPA, CA
The University of Waterloo — School of Accounting and Finance
AFM 123 / ARBUS 102: Accounting Information for Managers

Winter 2023
Course Syllabus
About this Course Syllabus
You should read and understand this course syllabus since it is a contract between you and me. To
ensure equity for all students the course requirements and grading approaches described in this
course outline will not be changed for any student except for the specific special circumstances
identified below.
Course Instructor
Robert G. Ducharme, BMath, MAcc, CPA, CA, LPA
Office Location: HH 383B
Office Hours: virtual and in-person office hours, see schedule posted in LEARN weekly
(discussion boards and email anytime)
Telephone: 519-888-4567 ext 40696 (shared phone extension, thus email is preferred)
Email: rducharm@uwaterloo.ca
(please include the course code “AFM123” or “ARBUS102” in subject line, and your name, student #, and Quest ID in the
body of the email)
Lecture Schedule
Section Days of the week Time Room Instructor
ARBUS102 – 001 Tues, Thurs 2:30pm – 3:50pm DC 1350 R. Ducharme
ARBUS102 – 002 Tues, Thurs 4:00pm – 5:20pm DC 1350 R. Ducharme
AFM123 – 003 Tues, Thurs 5:30pm – 6:50pm DC 1350 R. Ducharme
SAF Course Management Coordinator and SAF Academic Advisor

For course management coordinator assistance, For administrative assistance, please contact:
please contact: SAF Academic Advisor, Undergraduate Studies
Mike Belfry Email: safadvisor@uwaterloo.ca
Email: saf-cadm@uwaterloo.ca Office: HH 3156
Office: HH383E
(please include the course code “AFM123” or “ARBUS102” in subject line, and your name, student #, and Quest ID in the
body of the email)
Calendar Course Description

This course is an introduction to the preparation and use of accounting information for management
decision making and reporting. The course considers the role of the management accountant and
management accounting in contemporary organizations, cost behaviour, costing systems, decision
making uses of management accounting information, performance measurement systems, budgeting,
capital budgeting, and financial analysis.
Introduction
AFM123/ARBUS102 is designed for non-accountants who will use various types of accounting
information for planning, control and decision-making. The course assumes no prior accounting
knowledge.
This stand-alone course is designed to provide both internal and external users of accounting-based
information with an understanding of how such information is prepared and how such information can
support decision-making. It introduces the basic concepts and tools needed to help interpret a
standard set of financial statements prepared and issued by a business enterprise. It is also designed
to help internal users understand how accounting information can be used to support management
decision-making, planning and control.
Prerequisites: Arts & Business, Environment & Business, Science & Business, Hon. Rec and Leisure
Studies, Hon. Rec and Business, Hon. Biotechnology/Economics, Human Resources Management, or
Management Studies students.
Antirequisites: AFM 101, AFM 102, AFM 121, BUS 127W/227W, BUS 247W, MSCI 262
Computing Your Course Grade

Your grade in this course will be determined by the one of the following two methods that will give you
the highest final course grade. I will make this determination automatically – you do not have to
request a method.
Method 1 Method 2
Weekly Mini Quizzes (LEARN quiz, etc) 20% 20%
(best 7 out of 11)
Individual Discussion Forum Posts (4 weeks @ 4%) 16% 10%
Team Project Contribution 6% 6%
Team Projects (weekly in-class) 18% 18%
(regular in-class project teamwork and also pre-lecture
preparation)
Term Tests (4 @ 10%) 40% 46%
100% 100%
The Individual Discussion Forum Posts and the Team Projects are available on the uWaterloo LEARN
course website.
Note: As the Winter 2023 term is delivered completely in an in-person on-campus format (or if
circumstances require change to a completely online / remote format), then all references to “class” or
“classroom” for the online format refer to the virtual LEARN environment, pre-recorded lecture videos,
virtual office hours, etc.
Course Learning Outcomes
Course level alignment between learning outcomes, assessments and activities:

Intended Learning Outcomes Learning Assessments Learning Activities
1. Prepare basic financial accounting • Weekly mini quizzes • Preparations for class (readings, solve
transactions and statements and • Individual discussion practice problems)
evaluate the results of basic financial forum posts • LEARN quizzes
statements. • Team projects • Lectures, lecture videos, lecture PPT notes
• Term tests • Team/Group discussions
• Team/Group projects and discussions with
instructor/TA’s
• Case/problem discussions
2. Evaluate the implications of the • Weekly mini quizzes • Preparations for class (readings, solve
cash flow statement. • Individual discussion practice problems)
forum posts • LEARN quizzes
• Team projects • Lectures, lecture videos, lecture PPT notes
instructor/TA’s
3. Identify how to motivate • Weekly mini quizzes • Preparations for class (readings, solve
employees through financial • Individual discussion practice problems)
incentives. forum posts • LEARN quizzes
instructor/TA’s
4. Evaluate the viability of a project • Weekly mini quizzes • Preparations for class (readings, solve
through internal managerial • Individual discussion practice problems)
accounting concepts. forum posts • LEARN quizzes
instructor/TA’s
5. Assess the financial strengths of a • Weekly mini quizzes • Preparations for class (readings, solve
company based on ratio analysis. • Individual discussion practice problems)
forum posts • LEARN quizzes
instructor/TA’s
6. Take initiative to manage learning • Weekly mini quizzes • Preparations for class (readings, solve
through pre-class preparation, in- practice problems)
class participation, and post-class • LEARN quizzes
practice activities. • Lectures, lecture videos, lecture PPT notes
• Team/Group discussions
instructor/TA’s
Class Teamwork Participation, Attendance, and Peer Assessment

The purpose of class participation is threefold. First, it provides an incentive for you to come to class
prepared. Students who prepare consistently throughout the term, rather than “cramming” tend to do
better on midterms, finals, and other exams. Second, you have chosen a career where verbally
expressing you views, ideas and concerns will be important to your long-term success. Participating
in the classroom with your team members and interaction with the instructor and TA’s is a great way
to hone this skill. Third, classroom and team project discussions are much more interesting when
students contribute.
It is anticipated that one or two peer assessments will be completed during the course. The first is a
formative assessment at the half way point of the course intended to provide interim feedback. The
final summative assessment at the end of the term counts for a portion of the total course grade. The
peer assessment is a reflection of your team’s perception of how the student contributed to the team
based learning activities in the lectures/tutorials and the Team Projects. All team members will receive
the same grade for a submitted Team Project, however, an individual student’s grade for your Team
Projects will be reduced accordingly based upon a negative peer evaluation by the majority of the
team members, or if it determined that you did not contribute in any meaningful way to the Team
Project.
Course Sections
On-campus, in-person sections — All classes will start and end promptly. If you are late please
respect the rights of those who arrived on time by minimizing the disruption you cause as you find and
take your seat. Similarly, if you know that you will have to leave early please pick a seat that affords
you an easy exit from the class. In this regard those arriving on time should leave the last two rows in
the class open for late arrivals and those arriving late should use the last two rows. In the event of a
class cancellation due to an unforeseen circumstance a message will be posted to that effect on the
course web page if it is possible.
Online sections — There are no online/remote sections in the Winter 2023 term. Although some of the
material is pre-recorded and made available through videos in LEARN, it is supplemental material
only for review and if you are ill and not able to attend a particular lecture; it is not a replacement for
regularly missing the in-person lectures.
Course Resources
Course Readings:
There is no official textbook for this course. Instead, the course has been designed to bring together
the most important aspects of accounting information for managers using open educational resources
(OER) used under the creative commons licence. The assigned readings and background readings
are posted in uWaterloo LEARN to be accessed by the students. I have also provided a number of
“optional” learning resources, such as educational YouTube/other videos to illustrate examples and
reinforce learning, as well as online interactive activities to allow you extra practice and keep your mid
fresh as you learn this new language of “accounting”.
Course Individual Discussion Forum Posts:

Students will be placed into groups for the Graded Discussion Forum Boards during the term.
Discussion Board prompts will be posted to LEARN and students will be required to (1) make one
original post in response to the prompt, and (2) reply to one of their group member’s posts to either
build on their thoughts or post a rebuttal explaining another point of view. Further information
regarding the Group Discussion Boards will be posted to LEARN. Individuals are expected to read the
assigned material and be prepared to fully contribute to their individual discussion forum post.
Students are NOT allowed to edit their original post, it must remain on the discussion forum in its
original form. Any student that edits their original post will be deducted grades for that particular
discussion forum post.
All individual assignments must be the exclusive work of the individual student.
Course Team Projects/Assignments:

There are regular team projects/assignments. Each team assignment will be prepared in groups
according to the specified team project schedule and submission requirements as posted in LEARN.
The materials for each team assignment will be posted on LEARN prior to the assignment date. Team
members are expected to read the assigned material and come to class (group meetings) prepared to
fully contribute to their team’s work. Teams will be assigned by your professor and you may have the
opportunity to work with different team members on each group assignment.
Team based learning (TBL) is an instructional method that puts students into roles of greater
autonomy and responsibility for their learning. In pre-school, students learn the basics of how to work
well with others. In business school and the workforce, this lesson becomes a mantra for successful
business student candidates. Team assignments are an integral part of the curriculum for many
business programs. Learning to work in small groups can pay off when it's time to look for a job and
collaborate with others in the workforce. Employers want students who know how to be team players.
After graduation, students may find themselves in a work environment that requires a group effort to
achieve common goals. For instance, figuring out how to launch a product in a new market is just one
example. Or, business managers working at a hospital might have to design a strategy to reduce the
cost of services while also improving the quality. Many problems are far too complex for any one
person to resolve. They need to learn how to depend on others. If students are used to working on
assignments solo, knowing how to be a good team player may not be intuitive.
To perform well in a group, business school experts suggest students use several strategies. The first
one is often figuring out who does what, when and how. Once a team is formed, it's important for all
members to agree on objectives and how they'll be achieved. Laying out the ground rules early can
establish a structure. A team should also establish processes, such as how often the team will meet,
how long those meetings might be, what kind of records will be kept. These discussions, and future
team meetings, can go especially well if students know how to listen. What a student says sometimes
isn't as important as what they are hearing. Listening is a critical skill for being a team player.
Students in groups should be learning from their teammates. They might have a solution for a team
problem, but their team member might have a better one. Team members should follow the
philosophy "listening to understand versus listening to argue”. If students understand a group
member's good ideas and perspectives, it can advance their own thinking. They can integrate the
teammate's ideas with their own to come out with better solutions. For instance, business students
can practice their listening skills before classes begin, when they meet someone new. Ask them three
follow-up questions to learn about them. Don't interrupt. Don't focus on yourself. Doing so will create a
deeper relationship. You'll also learn more.
Course Web Page URL:
https://learn.uwaterloo.ca
The course web page will be used to distribute assigned reading, lecture notes, practice problems and
suggested solutions, team assignments, and examination information. It can also be used to distribute
the slides used in the class. The course web page will also be used to post periodic announcements
regarding course details and will provide a discussion board for student-to-student and student-to-TA
communication relating to course material.
Background Reading
Each module of this course contains readings about related concepts and issues. The expectation is
that you will come to class having read the chapter and other assigned readings.
Practice Problems
“Class time”, pre-recorded lecture videos, and virtual office hours will be spent discussing key issues
from the assigned reading, working on selected assigned in-class problems from the assigned
readings and fielding questions introduced during class. Lectures and the related lecture notes will be
brief, highlighting only key points from each topic. At various times during most classes or pre-
recorded lecture videos I will post a question or problem and collect responses from you via some
method of classroom response. I will use the responses to determine your collective understanding
and whether I am able to move on. You should use these opportunities to test your understanding of
the material and identify where you might be confused. Unless specifically told otherwise, all material
in each topic assigned is examinable on the cumulative exams.
Preparing for Class

Class sessions will be a combination of lecture, problem solving and discussion. You are required to
read the assigned reading and study the assigned problems before each class / weekly module. In
class, or lecture videos, we will review the assigned reading briefly and then discuss the assigned
problems as well as additional questions introduced during class. The material covered in class is
designed to clarify and supplement the text readings and solve problems. Hence, it is critical that
students come to class prepared to discuss the topic and participate in solving the problems. There
will be discussion questions in class based on the reading materials that you will be asked to answer
and present to the class. You will profit very little from any class to which you arrive unprepared.
Continuity of Education Plans (alternate arrangements in the event that in-person

classes or in-person assessments are cancelled)
On-campus, in-person sections — In the event that the University decides to cancel or suspend in-
person classes or assessments, the following alternative arrangements will apply to this course: (1)
during the period in which the in-person, on campus classes are cancelled or suspended, then the
lecture / tutorial content will be recorded and be available online in LEARN for all students; (2) the
team projects will continue as scheduled with the exception that teams will meet online through video
communications software (such as Zoom, Webex, Teams, etc) instead of in-person during the regular
lecture classes; and (3) there will be no impact on other course assessments, as the weekly quizzes,
regular terms tests, and graded discussion forum posts are already completely online in LEARN so
there will be no impact on the delivery method for these assessments. In the event that an individual
student cannot attend classes due to self-isolation, then the lecture content video recording will be
made available online through LEARN, and the student will be expected to meet with their team
through video communication software during isolation, while the remainder of the team attends the
lecture / tutorial sessions and obtains assistance from the instructor and TAs with the team projects.
Online sections — There are no online/remote sections of this course scheduled for the Winter 2023
term. If the University decides to cancel in-person classes or assessments, and a switch to
online/remote learning is mandated by the University, then this course section will be delivered purely
in a remote / online environment, and there will be no impact or changes on the delivery method or
schedule for this course.
Missed Assignments, Examinations, and Other Assessments

Missed examinations and late assignments or other assessments will not be accepted unless
accompanied by either:
1. A medical note indicating that you should be excused from that specific assignment – i.e.
general purpose blanket medical certificates that do not mention the specific date of the
assignment are unacceptable or
2. A note from a SAF Undergraduate Academic Advisor (safadvisor@uwaterloo.ca) in the

School of Accounting and Finance, indicating that for, compassionate reasons, you should
be excused from that specific assignment.
The instructor must be notified as soon as possible about your absence. The instructor must be
notified in advance of pre-scheduled absences. In the case of an unexpected absence (e.g., illness or
death in your immediate family), the student must contact the professor no later than 4:00 p.m. on the
next working day following the examination and then provide suitable documentation within two
working days. If your Faculty requires that students submit medical certificates to the undergraduate
office, then you must also submit a photocopy of the certificate to the professor. It is preferred that
you email (through regular email, not Waterloo-LEARN email) a scanned copy of your medical note as
soon as you receive it and then also submitted the original with the original medical note with two
working days.
In order to ensure fairness and equitable treatment to all class members this is a rule that you can
consider absolute. Under no circumstances will the course instructor or any of the course teaching
assistants provide unilateral assignment remission certificates.
If you miss an assignment or an examination and provide either of the two documents mentioned
above the grade for that requirement will be prorated amongst the other similar requirements for the
course. If you miss an assignment or an examination and do not provide one of the two documents
mentioned above you will be assigned a grade of zero on that requirement.
The instructor will not entertain appeals on applications of this rule.
The Weekly Mini-Quizzes and Term Tests Format
All weekly mini-quizzes and term tests will contain a mixture of multiple choice questions,
computational, analytical, discussion and short answer explanation/definition/essay questions.
The dates and times of the cumulative examinations will be announced later in LEARN. The weekly
mini-quizzes and term tests will include all material covered prior to the date of the quiz / term test.
There will be no deferred weekly quizzes or term tests. Based on an approved absence, the
weighting of the term test (or other course component) will be adjusted to make up for an excused
absence. Student travel plans are not acceptable grounds for granting an alternative cumulative final
examination time.
Effective May 2007, the School of Accounting and Finance has changed its practice regarding missed
final exams. The School of Accounting and Finance (SAF) previously offered a deferred exam sitting
immediately following the end of the regular exam schedule for students who had a legitimate reason
for missing a SAF (AFM) final exam. The deferred exam sitting has been discontinued. In the event
that a student is unable to sit a final exam during the regularly scheduled time, she/he will normally
write the final exam when scheduled by the Registrar's Office during the next offering of the course.
The foregoing is still contingent on there being a satisfactory basis for the absence with appropriate
supporting evidence. Those missing a final exam without a legitimate reason will continue to receive
a 0 on the final exam. There is no change in this practice.
The final cumulative examination will be either two or two and one-half hours duration and will be
scheduled by the Registrar’s Office during the Fall term examination period (December 9 to 23). The
final cumulative examination is comprehensive, covering material throughout the course. Both the
midterm cumulative examinations and final cumulative examination will be based on material from the
course text, readings, and discussions in the lectures and tutorials.
Students must bring their Watcard to the term tests, midterms and final examinations. If a student
starts to write an examination without photo identification, the examination may not be graded and a
mark of 0 will be assigned.
All examinations must be the exclusive work of the individual student.
The Team Projects Format

Student success is highly correlated with ongoing preparation. My experience is that students who
prepare consistently during the term do better than students who “cram” for exams. The readings and
problems are chosen to help you prepare for the lectures and become familiar with the topics. The
assignments are used to give students practice with the concepts. The assignments are completed in
assigned teams/groups and must be submitted to a dropbox in Waterloo-LEARN. Due dates will be
announced in Waterloo-LEARN.
It is expected that you will collaborate with your assigned team members and submit one assignment
per team. You should not be collaborating with other teams as it is plagiarism and grounds for
disciplinary action. Late submissions may not be accepted and a late penalty will be applied. Be
sure to hand you individual projects and team projects in at least one hour before the deadline
to avoid late penalties. Prepare for the unexpected (i.e., WiFi signals lost, slow connections,
computer troubles, ...) and do not wait until the last minute to hand in your assignments! It is
expected that there will be approximately 3-5 team project assignments, and appropriate time will be
provided in the lectures for the team members to collaborate and also work with the instructor and
TA’s that are available throughout the lecture period to monitor team discussions and also interact
with teams to discuss issues with individual teams.
Late penalties will be applied to the individual and team projects as follows:
• up to one (1) hour late: 10% penalty on entire project / assignment
• up to four (4) hour late: 20% penalty on entire project / assignment
• up to twelve (12) hours late: 30% penalty on entire project / assignment
• up to twenty-four (24) hours late: 50% penalty on entire project / assignment
• more than twenty-four (24) hours late: project may not be accepted at all, with up to a 100%
penalty on entire project / assignment
All individual projects/assignments must be the exclusive work of the individual.

Each student will be awarded the grade assigned to the group unless the other group members
advise the instructor that a member was not involved in the preparation of the project. In this case, the
instructor may adjust the individual’s grade down (up to 50 marks of 100) from the group grade. Each
group member is to complete the peer assessment – instructions are available on the course website
– and submit this to the instructor by the deadline posted on the course website. Students that do not
complete the peer assessment will be deducted grades from their team projects category of the
course assessment (up to 10 marks out of 100); and will also be deducted all of the grades from the
team project contribution grade category.
All team projects/assignments must be the exclusive work of the assigned team.
Submission Times:
Please be aware that the University of Waterloo is located in the Eastern Time Zone (GMT or UTC-5
during standard time and UTC-4 during daylight saving time) and, as such, the time for your activities
and/or assignments are due is based on this zone. If you are outside of the Eastern Time Zone and
require assistance converting your time, please try the Ontario, Canada Time Converter.
Turnitin Policy:
Turnitin.com and alternatives: Text matching software (Turnitin®) may be used to screen assignments
in this course. Turnitin® is used to verify that all materials and sources in assignments are
documented. Students' submissions are stored on a U.S. server, therefore students must be given an
alternative (e.g., scaffolded assignment or annotated bibliography), if they are concerned about their
privacy and/or security. Students will be given due notice, in the first week of the term and/or at the
time assignment details are provided, about arrangements and alternatives for the use of Turnitin in
this course.
It is the responsibility of the student to notify the instructor if they, in the first week of term or at the
time assignment details are provided, wish to submit the alternate assignment.
Accommodations for Missed Assessments

Students are expected to complete all course assessments and write their examinations as regularly
scheduled; however, there may be circumstances where accommodating a missed assessment is
approved. Accommodation is not automatic upon the presentation of documentation. Instructors will
use the documentation along with all information available to them, when determining whether
accommodation is warranted. Please note, there will not be deferred midterm exams or deferred final
exams for this course.
Based on an approved absence, the weighting of the cumulative final examination (or other course
component as determined by the Professor) will be adjusted to make up for an excused absence from
the midterm exam, assignment or quiz. If you are excused from the final cumulative examination, due
to an approved absence, you will be required to write the final cumulative examination the next time
the course is offered. At the end of the current term you will receive an INC course grade. If you
cannot write the final exam in the subsequent term (e.g., you are on a co-op work term), at the end of
that subsequent term the course grade will automatically change to a FTC and you will be assigned a
grade of 32%. This is a system’s issue and it is your responsibility to contact the SAF Academic
Advisor (safadvisor@uwaterloo.ca) at HH 3156, at the end of that term and request that the FTC be
replaced with an INC. When you have written the final exam, a grade revision will be submitted, based
on the results of the final exam written and your other course work. Failure to write the deferred exam
as soon as possible will result in a course grade based on the elements of the course you completed.
Documentation requirements supporting requests for accommodation:
UW’s policy regarding documentation to support requests for accommodation due to illness can be
found at http://www.registrar.uwaterloo.ca/students/accom_illness.html.To support requests for
accommodation due to illness, students should seek medical treatment and then provide a completed
University of Waterloo Verification of Illness Form. This form is normally the only acceptable medical
documentation and is available on line at
http://info.uwaterloo.ca/infoheal/_StudentMedicalClinic/VIF_Online.pdf. For other requests for
accommodations, such as death of a family member, appropriate documentation should be provided
within a reasonable time period. Students who miss the final exam also must provide the Faculty of
Arts Incomplete Grade Agreement Form which is available on line at
https://uwaterloo.ca/arts/sites/ca.arts/files/uploads/files/inc_grade_agreement_form_-
_revised_october_2013.pdf .
• Non-School of Accounting and Finance students should provide supporting documentation to

the instructor within 2 working days of the missed assessment.
• School of Accounting and Finance students should provide supporting documentation to the
SAF Academic Advisor (safadvisor@uwaterloo.ca) at HH 3156 (if the SAF Academic Advisor
is not available, the documentation should be provided to the receptionist in the Program
Office), within 2 working days of the missed assessment. School of Accounting and Finance
students must also complete and submit the SAF Request for Exam Accommodation Form
(mid-term or final exams) in addition to the supporting documentation noted above. This form
can be obtained from the SAF Academic Advisor at HH 3156. All forms must include student
name, ID number, course number of missed examination, and instructor’s name. The SAF
Academic Advisor will complete the bottom section of the SAF Request for Exam
Accommodation Form, and provide a copy to the instructor. The Academic Advisor will
maintain a record of missed exams by student (name, ID #), so that unusual situations can be
identified and addressed.
Use of Computer Resources

All students are provided with Waterloo Nexus accounts which provide access to the World Wide
Web, the CPA Canada accounting and auditing collection, FASB standards, and other software and
databases. Students are reminded that UW computing facilities exist to support the research,
instructional and administrative needs of the University. Misuse of these facilities may lead to
disciplinary action. The Arts Computing Office provides guidelines on the appropriate use of
computing facilities (see http://arts.uwaterloo.ca/ACO/aco_account_usage_policy.html ).
Note on Avoidance of Academic Offences

The Faculty of Arts requires that the following be included in all courses offered in the Faculty of Arts.
Discipline: A student is expected to know what constitutes academic integrity, to avoid committing
academic offences, and to take responsibility for his/her actions. A student who is unsure whether an
action constitutes an offence, or who needs help in learning how to avoid offences (e.g., plagiarism,
cheating) or about “rules” for group work/collaboration should seek guidance from the course
professor, academic advisor, or the Undergraduate Associate Dean. When misconduct has been
found to have occurred, disciplinary penalties will be imposed under Policy 71 – Student Discipline.
For information on categories of offenses and types of penalties, students should refer to Policy 71 -
Student Discipline, (see http://uwaterloo.ca/secretariat/policies-procedures-guidelines/policy-71 ).
If you need help in learning what constitutes an academic offence; how to avoid offences such as
plagiarism, cheating, and double submission; how to follow appropriate rules with respect to “group
work” and collaboration; or if you need clarification of aspects of the discipline policy, ask your TA
and/or your course instructor for guidance. You may also consult the “Avoiding Academic Offenses”
website at:
Academic Integrity Office (UW): http://www.uwaterloo.ca/academicintegrity/
Academic Integrity (Arts): http://arts.uwaterloo.ca/current-undergraduates/academic-responsibility
Other resources regarding the discipline policy are your academic advisor and the Undergraduate
Associate Dean.
Students majoring in accounting programs at UW should be aware that, due to the highly structured
nature of the study plans and the fact that many AFM courses are offered on a limited basis, a penalty
imposed as a result of an academic offence could result in a significant delay of the student’s degree
completion and convocation dates - particularly if the penalty involves a suspension.
Students’ Grievance Rights
Grievance: A student who believes that a decision affecting some aspect of his/her university life has
been unfair or unreasonable may have grounds for initiating a grievance. Read Policy 70 - Student
Petitions and Grievances, Section 4, http://uwaterloo.ca/secretariat/policies-procedures-
guidelines/policy-70 . In addition, consult http://arts.uwaterloo.ca/student-grievances-faculty-arts-
processes for the Faculty of Arts’ grievance processes. ).
Appeals: A student may appeal the finding and/or penalty in a decision made under Policy 70 -
Student Petitions and Grievances (other than regarding a petition) or Policy 71 - Student Discipline if a
ground for an appeal can be established. Read Policy 72 - Student Appeals,
http://uwaterloo.ca/secretariat/policies-procedures-guidelines/policy-72 .
Requesting a Regrade
Solutions and the marking scheme will be posted on the course web site for the exams.
If you feel that the marking scheme was not appropriately applied to your submission (exams only)
you should write a brief summary of what you feel was the error in grading your assignment and what
you feel is the appropriate revision. A general comment like “I believe I deserve more” will be ignored.
Your commentary must identify a specific concern with the grading on your work. Complaints about
the severity or laxity of the grading system will be ignored – the issue is whether you feel the grading
scheme was properly applied to your submission.
The following procedures apply to appealing your grade on any assignment, quiz or exam:
1. No appeals will be considered for an adjustment of less than 10% of the total marks available
on the assignment or exam. Since each assignment is worth only 2-7% of your total course
grade, appeals of less than 10% (.2 marks overall) are not material to your overall mark.
2. You must submit your request for a regrade in writing (email is acceptable) – along with the
supporting discussion within one week of when your exam was returned to you. To
ensure a consistent and fair treatment of all regrade requests, late requests for regrading will
not be accepted.
3. Simple computational errors by the TA's (e.g., incorrectly summing the total marks for a
question) are not subject to the 10% minimum rule noted above. However, follow requirement
2 above in notifying the Instructor within 1 week of receiving the graded assignment or exam.
The instructor reserves the right to regrade the entire examination or assignment. Final exam grade
appeal procedures are consistent with overall University policy.
Recording of Lectures
The SAF recognizes that recording (e.g., audio, video) a class for the purpose of private study may be
a useful learning tool. Any student wanting to record (in whole or part) a lecture is required to seek
the written consent of the instructor before doing so and the instructor may, at her/his discretion,
decline. Where recording is required as part of disability accommodation the instructor is to be
advised through provision of the appropriate AccessAbility Services paperwork. In the event that
consent is given by an instructor, unless otherwise stated in writing, the consent for recording is
strictly limited to the purpose of private/personal study and for no other reason (e.g., loaning the
recording or reproducing a copy for another student, contesting grading, posting in whole or part
online, etc.). Any failure to abide by these requirements is a violation of the university's academic
integrity requirements and is subject to proceedings under Policy 71, Student Discipline.
As the Winter 2023 term for this course will be delivered in only an in-person on-campus format (with
provisions in place of the University decides to mandates a switch to online / remote learning), the
recording of lectures policy extends to the recording and distribution of course material that is
provided to students through LEARN. The course material cannot be distributed to anyone other than
registered students in the course, unless you receive the express written consent of the instructor.
Academic Offenses and Implications

Students majoring in accounting programs at UW should be aware that, due to the highly structured
nature of the study plans and the fact that many AFM/ARBUS courses are offered on a limited basis,
a penalty imposed as a result of an academic offence could result in a significant delay of the
student’s degree completion and convocation dates - particularly if the penalty involves a suspension.
Avoiding Academic Offences

The Faculty of Arts has prepared a website dealing with ways to avoid academic offences.
Academic Integrity website (Arts): https://uwaterloo.ca/arts/current-undergraduates/student-
support/ethical-behavior
Academic Integrity Office (uWaterloo): www.uwaterloo.ca/academicintegrity/
Violation of Standards by Another Student

Allowing another student to obtain course marks by deceit contributes to a general lowering of the
ethical standards of the University and contributes to deception of potential employers and other
academic institutions. Thus, you have an obligation to take some action when you know another
student is violating the course's academic integrity standards. This is a difficult personal trial to face,
but it is an important part of your ethical obligation as a student. If you know that another student is
violating the standards, it is your responsibility to inform the student's instructor. This requirement
closely parallels those found in the standards of conduct of all of the professional accounting bodies in
Canada (see, for example, the Chartered Professional Accountants of Ontario, Rules of Professional
Conduct, section 211).
Note for Students with Disabilities (AccessAbility Services)

The AccessAbility Services Office, located in Needles Hall, Room 1401, collaborates with all
academic departments to arrange appropriate accommodations for students with disabilities without
compromising the academic integrity of the curriculum. If you require academic accommodations to
lessen the impact of your disability, please register with the AccessAbility Services at the beginning of
each academic term.
School of Accounting and Finance – The University of Waterloo

AFM 123 / ARBUS 102: Accounting Information for Managers
Winter 2023
Week of ...
Practice
Week # Dates Module # / Topic
Problems
LEC Tu/Th
(see LEARN for
Jan 9
1 1: Teamwork in Business weekly practice
- Jan 13
problems)
2: Introduction to Financial Accounting
Fundamentals of Business
Jan 16
2 3: Forms of Business Ownership
- Jan 20
4: The Accounting Process
Jan 23
3 5: Financial Accounting and Adjusting Entries
- Jan 27
Jan 30
4 6: Reading and Interpreting the Statement of Financial Position
- Feb 3
Feb 6
5 7: Reading and Interpreting the Income Statement
- Feb 10
Feb 13
6 8: The Statement of Cash Flows
- Feb 17
9: Accounting for Employee Payroll
Feb 20 ** no lecture materials delivered ** Winter reading week break
- Feb 24 **
Feb 27 10: Motivating Employees, The Balance Scorecard, and Other
7
- March 3 Performance Measures
11: Introduction to Managerial Accounting
March 6
8 12: Cost Terms, Concepts and Classifications
- March 10
March 13
9 13: Cost-Volume-Profit Analysis
- March 17
March 20
10 14: Short-term Decision Making
- March 24
March 27
11 15: Operational Budgeting
- March 31
April 3
12 16: Capital Budgeting
- April 7
Mo April 10 Course Wrap-Up, Review and Evaluations
- Mo April 10 Final Assessments Due

AFM123 ARBUS102 W2023 Course Syllabus

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AFM 123 / ARBUS 102: Accounting Information for Managers – Winter 2023 Page 1 of 14

Instructor: Robert G. Ducharme, CPA, CA

The University of Waterloo — School of Accounting and Finance

AFM 123 / ARBUS 102: Accounting Information for Managers

SAF Course Management Coordinator and SAF Academic Advisor

Calendar Course Description

Computing Your Course Grade

Course Learning Outcomes

Course level alignment between learning outcomes, assessments and activities:

Class Teamwork Participation, Attendance, and Peer Assessment

Course Individual Discussion Forum Posts:

Course Team Projects/Assignments:

Course Web Page URL:

Preparing for Class

Continuity of Education Plans (alternate arrangements in the event that in-person

Missed Assignments, Examinations, and Other Assessments

2. A note from a SAF Undergraduate Academic Advisor (safadvisor@uwaterloo.ca) in the

The instructor will not entertain appeals on applications of this rule.

The Weekly Mini-Quizzes and Term Tests Format

All examinations must be the exclusive work of the individual student.

The Team Projects Format

All individual projects/assignments must be the exclusive work of the individual.

Accommodations for Missed Assessments

Documentation requirements supporting requests for accommodation:

• Non-School of Accounting and Finance students should provide supporting documentation to

Use of Computer Resources

Note on Avoidance of Academic Offences

Students’ Grievance Rights

Academic Offenses and Implications

Avoiding Academic Offences

Violation of Standards by Another Student

Note for Students with Disabilities (AccessAbility Services)

School of Accounting and Finance – The University of Waterloo

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