Professional Documents
Culture Documents
Fall 2023
Section(s): 01
Department of Management
Credit Weight: 0.50
Version 1.00 - September 07, 2023
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1 Course Details
1.1 Calendar Description
The viewpoint taken in the course is that of the senior financial officer of a business firm. The
focus is on the management of cash, accounts receivable, inventory and short and
intermediate term liabilities. Emphasis is placed on the analysis and forecasting of financial
statements, and financial modeling for planning and controlling the growth of the business
enterprise.
Pre-Requisites: ACCT*2230 or HTM*3070
Restrictions: Registration in BCOMM or BA.EURS area of emphasis in
European Business Studies.
1.2 Timetable
Tu/Th 10:00 AM - 11:20 AM
ALEX 200
Exam time and location are subject to change. Please see WebAdvisor for the latest
information.
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2 Instructional Support
Daniela is an Assistant Professor of Accounting at the Department of Management. Her
research is centered around corporate reporting of sustainability related aspects such as
environmental impacts and community wellbeing, and the limitations of such reporting. She
uses critical theories such as feminist theories to explore how accounting shapes and is
shaped by society. She holds a PhD in Business Administration from the University of
Hamburg. Before joining the University of Guelph, Daniela held a position as a Lecturer in
Accounting at the University of Strathclyde in Glasgow, Scotland. She was born and raised in
Graz, Austria. Currently, Daniela lives with her family and her cat, Willow, in a small town
outside of Guelph.
This course is suppored by a teaching assistant (TA), Owen Cober, who can be reached at
ocober@uoguelph.ca. Owen's office hours / availability will be posted on Courselink shortly.
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3 Learning Resources
3.1 Required Resources
Courselink (Website)
This course uses a variety of materials and resources. One of your main resources will be
the Courselink website (powered by D2L's Brightspace): http://courselink.uoguleph.ca/
which includes all announcements/updates. Through courselink you can access the
required Ivey Business Cases, Case quizzes (via Gradescope), weekly SmartBook activities
and quizzes (via McGraw-Hill CONNECT), Selected Practice Problems, etc. Please check
regularly for updates.
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Zoom (Software)
Instructor's office hours are generally held in person. If virtual meetings are preferred, they
will be set up through zoom.
Further, should lectures have to be held virtually in accordance with University, Public
Health or government directions, lectures will be delivered in synchronous format using
ZOOM. In this case, a link to the virtual classroom will be provided on Courselink.
Author(s): Stanley Block, Geoffrey Hirt, Bartley Danielsen and Doug Short Edition / Year:
12th Canadian, 2021
You will need McGraw-Hill CONNECT for this course. Purchasing 12 months of Connect
access from McGraw-Hill includes access to the eBook version of the textbook. You will
not need the hardcopy textbook. If you prefer to buy a print copy, you may order a loose-
leaf version through Connect or purchase the textbook at the University of Guelph
Bookstore or the Guelph Campus Co-op bookstore.
This course requires McGraw-Hill Connect for self-directed learning content (SmartBook),
and access to the graded quizzes. You can register for Connect through CourseLink by
following the Connect Icon link in the widget on the course site. If there are any issues with
Connect, please contact the McGraw Hill technical support line directly at 1-800-331-5094
or through Mhhe.com/support
ARES (Readings)
This course makes use of cases. The University of Guelph McLaughlin Library arranges for
delivery of some of these cases and other readings through the Ares link in Courselink. If
you have difficulty accessing the Ares reserve materials, please contact the e-Learning
Operations and Reserve Services staff at:
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4 Learning Outcomes
4.1 Course Learning Outcomes
By the end of this course, you should be able to:
1. Analyze the financial statements of a firm as a basis of appraising business performance
from the viewpoint of managers, owners, and creditors.
2. Use standardized professional tools of analysis to determine critical weaknesses and
recommend actions.
3. Develop an appropriate working capital policy to support financial management
decisions.
4. Distinguish the various sources of short-term financing such as accounts payable, bank
loans, and commercial paper.
5. Produce a Statement of Cash Flow (SCF) comprising operating, investing and financing
activities.
6. Determine potential risk sources based upon preparing pro forma financial statements
and cash budget.
7. Appraise projections using tools such as Sustainable Growth and the Cash Conversion
Cycle.
8. Determine the limitations of analysis tools in real business situations and how to address
them.
9. Quantify the impacts of market developments and various drivers on the financial
statements.
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• Familiarize yourself with the course website, course outline, assessments and due
dates.
• Confirm your access to the course reserve materialis by selecting Ares on the navbar.
• Textbook readings: Chapter 1 (pp. 1-21) and 2 (pp. 25-51)
• Complete textbook Chapter 1, Problems 1,2
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• Note: This is a shortened learning week because of Fall Study Break. Please note any
due dates carefully.
• Textbook readings: Continue Chapter 4 (pp. 100-121)
• Complete textbook Chapter 4, Problems 6, 8, 10, 16, 20, 28, 29, 31
• Watch problem solution videos on problems 28 (Parts 1 & 2) and 31 (Parts 1 & 2) on
courselink (selected Problems);
Please note that some of the calculations demonstrate approaches to resolving the
problems and not the correct solution, just method.
• Prepare Case 1: Edmonton Opera: Accounting, Financial Analysis, Crisis, and
Resilience. The case is available via Ares.
• Assessments
Complete SmartBook activity (Connect through courselink) for Chapter 4
Closes: Friday, October 6 at 11:59 PM ET
Complete McGraw-Hill Quiz 4 (Connect through courselink)
Closes: Friday, October 6 at 11:59 PM ET
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Ares.
• Assessments
Complete SmartBook activity (Connect through courselink) for Chapter 5
Closes: Sunday, October 22 at 11:59 PM ET
Complete McGraw-Hill Quiz 5 (Connect through courselink)
Closes: Sunday, October 22 at 11:59 PM ET
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• Textbook readings: Chapter 7 (pp. 213 -242), and Chapter 8 (pp. 253-275)
• Complete textbook Chapter 7, Problems 26, 27
• Complete textbook Chapter 8, Problems 1 (a-d), 5, 11
• Watch problem solution videos on problems 1 (a-d), for demonstration of approach for
solving the problem
• Prepare Case 3: MJD Manufacturing: Capital Budgeting Decisions during a pandemic.
The case is available via Ares.
• Assessments
Complete SmartBook activity (Connect through courselink) for Chapter 8
Closes: Sunday, November 12 at 11:59 PM ET
Complete McGraw-Hill Quiz 8 (Connect through courselink)
Closes: Sunday, November 12 at 11:59 PM ET
Case Quiz 3 via Gradescope
Closes: Sunday, November 12 at 11:59 PM ET
• Textbook readings: Continue Chapter 8 (pp. 253-275) and Chapter 21 (pp. 736-760)
• Complete textbook Chapter 8, Problems 32, 39
• Complete textbook Chapter 21, Problems 1, 3, 4, 11, 13, 17
• Watch problem solution videos on problems 8.39 (Parts A and B) and 21.1, 21.3
• Prepare Case 4: Kitsch Wines: Expanding During a Pandemic. The case is available via
Ares.
• Assessments
Complete SmartBook activity (Connect through courselink) for Chapter 21
Closes: Sunday, November 19 at 11:59 PM ET
Complete McGraw-Hill Quiz 9 (Connect through courselink)
Closes: Sunday, November 19 at 11:59 PM ET
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• Asssessments
Midterm 2 via Courselink Quizzes
Opens: Satudray, November 25 at 12:01 AM ET
Closes: Sunday, November 26 at 11:59 PM ET
Note: You may enter the exam environment (via Courselink Quizzes) at any time
during the availability window and will have 120 minutes to complete the
midterm.
• Prepare Case 4: Kitsch Wines: Expanding During a Pandemic. The case is available via
Ares.
• Assessments
Case Quiz 4 via Gradescope
Closes: Friday, December 1 at 11:59 PM ET
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6 Assessments
6.1 Marking Schemes & Distributions
Name Scheme A (%)
SmartBook Readings 5
Connect Quizzes 20
Cases 15
Final Exam 20
Total 100
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There are nine (9) self-directed readings (SmartBook activities) throughout the course. The
top 7 out of 9 self-directed reading activities will count toward your final grade. Late
submission is not accepted. Marks for missed activities will not be re-weighted to other
activities.
The SmartBook activities will take you through the textbook chapters and include short
self-test questions. You will be asked to provide an answer as well as your confidence level
for each self-test question. This will help the program behind the SmartBook activities
adapt to your needs and support your learning.
Once you have completed the SmartBook activities (or at the due date), you will
automatically receive the marks for this section through the CONNECT system and your
courselink gradebook. The grade reflects the percentage of completion.
Select Content --> Connect Learning Activities --> SmartBook on Courselink to access
the assignments. Access to McGraw Hill Connect is required to enter the Smart Book
assignments
McGraw-Hill Chapter Quizzes (top 7 out of 9, daily late penalty 5%) (20%)
Learning Outcome: 1, 2, 3, 4, 5, 6, 7, 8, 9
Connect Quizzes are accessed through CourseLink; they provide a mix of MC and short
answer questions.
There are nine (9) McGraw-Hill Connect quizzes. Quiz questions might include assigned
questions or similar questions on the textbook. The top 7 out of 9 quizzes count toward the
final course grade. The late submission penalty after the deadline is 5 percent per day.
Missed assignments will not be re-weighted to other activities.
Select Content --> Connect Learning Activities --> McGraw-Hill Quizzes on Courselink
to access the quizzes. Access to McGraw Hill Connect is required to enter the quiz.
There are four cases in this course. The cases have been selected to help prepare all
participants for the case exercises that will be explored in the higher-level courses later in
your academic career. There are four case quizzes (one for each case) via the Gradescope
tool in CourseLink. The Case Quizzes use multi-select questions (select all correct
answers), with all-or-nothing grading, i.e., you will have to select all correct answers per
questions to receive marks. The top 3 out of 4 case quizzes count toward the final course
grade. Late submission is not accepted. Missed assessments are not re-weighted to other
assessments.
Select Content on the navbar --> Case Quizzes (Gradescope) in the table of contents panel
on courselink.
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Midterm 1 (20%)
Date: Week 5
Learning Outcome: 1, 5
Midterm tests will be accessed through CourseLink (Quizzes).
There are two midterms in this course. Each midterm exam comprises multiple-choice,
short-answer questions and calculations focused on the concepts and application of the
course tools introduced through readings and cases in the course. The purpose of each
midterm exam is to test your comprehension and some application of the content and
concepts in the Units covered so far in the course. You will have one attempt for each
Midterm and this one attempt will be automatically timed. You will have two hours to
complete the midterm. You will be able to access the Midterm exam during the set test
window (please refer to schedule for details). It is highly recommended that you enter the
online exam environment at least 2~3 hours before the end of the available window to
ensure that you have the full two hours for the exam.
Midterm 2 (20%)
Date: Week 11
Learning Outcome: 1, 2, 3, 4, 6, 7, 8
Midterm tests will be accessed through CourseLink. Please review information in the
previous section (midterm 1) for details.
Final exam (20%)
Due: December 5, 11:30 AM - 1:30 PM (see WebAdvisor for latest updates)
Learning Outcome: 1, 2, 3, 4, 5, 6, 7, 8, 9
The final exam will be accessed through CourseLink.
This course requires using of Respondus LockDown Browser (no webcam) to proctor your
online final exam within CourseLink. The use of Lockdown Browser has been implemented
to maintain the academic integrity of the final exam. You must download and install
LockDown Browser to complete the practice test and final exam.
The final exam is comprised of multiple-choice, short answer questions and calculations
that are focused on the concepts that are introduced through readings and cases in the
course. The final exam is cumulative (i.e., it will cover materials from the entire course).
The purpose of the final exam is to test your comprehension of the content and concepts
covered in the course.
The final exam will be delivered via the Quizzes tool. The exam is 2 hours in length.
The window to enter the exam will open from 11:30 am until 12:30 pm Eastern Time (ET).
You can enter the exam at any point during this window of time but will only have 2 hours
to complete it from when you start writing. For example, if you start writing the exam by
12:00 pm you will have until 2:00 pm to complete it. After 12:30 pm ET you will no longer be
able to enter the exam environment.
Similar to a sit-down exam where you must arrive prior to the start of the exam, it is highly
recommended that you enter the online exam environment in Respondus at least 20-30
minutes before the end of the available window to allow enough time for you to complete
the Respondus Startup and ensure that you have the full two hours for the exam.
Please be sure to review the Using Respondus Lockdown Browser instructions by selecting
Content on the navbar to locate Assessments in the table of contents panel.
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Important Note: There is an optional practice test that you are required to take before the
online exam. The purpose of the practice test is to ensure that Respondus LockDown
Browser is set up properly and that you are comfortable using the software.
If you have any questions regarding the use of Respondus Lockdown Browser or if you
encounter any technical issues during the practice test or final exam, please contact
CourseLink Support at courselink@uoguelph.ca or 519-824-4120 ext. 56939.
University of Guelph degree and associate diploma students as well as Open Learning
program students must check WebAdvisor for their examination schedule.
http://www.respondus.com/lockdown/download.php?id=273932365
https://www.uoguelph.ca/webadvisor
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7 Course Statements
7.1 Method of Learning
The basic premise is that students will read the textbook material and complete the Smart
Book exercises. Then, students will attempt the assigned problems before checking the
solutions. Next, students will complete the Textbook quizzes similar to the assigned
problems. Finally, students will apply the analytical tools learned in the textbook to access
business cases in Case Quizzes. It is important to complete all the assigned readings and
learn the concepts addressed in the textbook and on the course website to ensure you are
well-prepared for the quizzes, exams, and assessments.
• SmartBook Activity
Accommodation: Top 7 out of 9
No late submission, no re-weighting
• McGraw-Hill Quizzes
Accommodation: Top 7 out of 9
Daily late penalty 5% (enforced by connect automatically), no re-weighting
• Case Quizzes (Gradescope)
Accommodation: Top 3 out of 4
No late submission, no re-weighting
• Midterms
If you miss the test window, please contact your instructor within five business days.
Please include the following information in your email: full name, student number,
course code, section enrolled, and your explanation for missing the exam. There are no
deferred midterm tests. Upon satisfaction with the above, the weight of the exam will
be applied to the final exam.
• Final Exam
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If you miss the exam window for your final exam, please contact the C.Comm
Counselling Office (bcomm@uoguelph.ca) NOT the instructor to inquire deferred exam
privileges. According the University policy, the instructor has no authority to grant
deferred final exam privileges.
As such, we affirm the importance and shared responsibility of our students, faculty, and staff
creating and promoting equity and inclusion within our learning spaces. Creating these kinds
of learning cultures is a process, not a destination; it requires ongoing willingness on the part
of each person to thoughtfully and critically listen, unlearn, learn, and engage as they are
exposed to a multitude of perspectives and lived experiences. We encourage dialogues
between students and instructors to address and advance opportunities for fostering greater
diversity and inclusion in the learning environment. Openness to conversations with each
other enables us to reflect and grow as we learn from one another respectfully and
holistically.
As a department that is training the professionals of the future, we expect our learning
spaces to abide by all institutional policies and guidelines, in particular those outlined by the
Office of Diversity and Human Rights and the University of Guelph Human Rights Policy
(https://www.uoguelph.ca/diversity-human-rights/human-rights-policy-and-procedures).
Discrimination and harassment, as defined by our policies, will not be tolerated. Individuals
should inform the appropriate party as per University policies if they experience any such
behaviours.
9 University Statements
9.1 Email Communication
As per university regulations, all students are required to check their e-mail account regularly:
e-mail is the official route of communication between the University and its students.
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9.5 Accessibility
The University promotes the full participation of students who experience disabilities in their
academic programs. To that end, the provision of academic accommodation is a shared
responsibility between the University and the student.
When accommodations are needed, the student is required to first register with Student
Accessibility Services (SAS). Documentation to substantiate the existence of a disability is
required; however, interim accommodations may be possible while that process is underway.
Accommodations are available for both permanent and temporary disabilities. It should be
noted that common illnesses such as a cold or the flu do not constitute a disability.
Use of the SAS Exam Centre requires students to make a booking at least 14 days in advance,
and no later than November 1 (fall), March 1 (winter) or July 1 (summer). Similarly, new or
changed accommodations for online quizzes, tests and exams must be approved at least a
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For Ridgetown students, information can be found on the Ridgetown SAS website
https://www.ridgetownc.com/services/accessibilityservices.cfm
Please note: Whether or not a student intended to commit academic misconduct is not
relevant for a finding of guilt. Hurried or careless submission of assignments does not excuse
students from responsibility for verifying the academic integrity of their work before
submitting it. Students who are in any doubt as to whether an action on their part could be
construed as an academic offence should consult with a faculty member or faculty advisor.
9.8 Resources
The Academic Calendars are the source of information about the University of Guelph’s
procedures, policies, and regulations that apply to undergraduate, graduate, and diploma
programs.
Academic Calendars
https://www.uoguelph.ca/academics/calendars
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9.9 Illness
Medical notes will not normally be required for singular instances of academic consideration,
although students may be required to provide supporting documentation for multiple missed
assessments or when involving a large part of a course (e.g.. final exam or major
assignment).
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