Accounting (ACCT) 245
Accounting for Managers of Not-for-Profit Organizations (Revision 4)
View previous syllabus.
Delivery Mode: Individualized study online or grouped study.**
Credits: 3
Area of Study: Applied Studies
(Business and Administrative Studies)
Prerequisite: None.
Precluded Course: ACCT 250. ACCT 245 cannot be taken for credit if credit has already been granted for ACCT 250.
Faculty: Faculty of Business
ACCT 245 has a Challenge for Credit option.
**Note:Students registering in grouped study, or grouped study international mode
are advised that there may be some differences in the evaluation and course materials information indicated below. To obtain
the most up-to-date information, contact the Faculty of Business Student Support Centre at 1-800-468-6531.
Overview
This course is intended to provide managers and potential managers an overview of the subject of accounting. Students will learn basic financial and managerial accounting concepts and how to read and analyze financial statements. The course starts by looking at the commonalities and differences between for-profit and not-for-profit organizations. It then introduces students to the basics of bookkeeping and accounting and tools that are commonly used in the decision-making process and financial analysis. The course concludes with an introduction to basic budgeting techniques and ethics.
Outline
Lesson 1: Overview of Financial Management
Lesson 2: The Language of Accounting
Lesson 3: Statement of Cash Flows
Lesson 4: Financial Statement Analysis
Lesson 5: Decision Making
Lesson 6: Working Capital and Budgeting
Lesson 7: Financing
Lesson 8: Cost of Capital
Lesson 9: Capital Budgeting
Lesson 10: Code of Conduct
Evaluation
To receive credit for ACCT 245, you must achieve a course composite grade of at least a “D” (50 percent) and a grade of at least 50 percent on the examination. Weighting of the composite grade is as follows:
| Day-to-day Quiz 1 |
Day-to-day Quiz 2 |
Assignment 1 | Assignment 2 | Final Exam | Total |
|---|---|---|---|---|---|
| 2% | 3% | 25% | 20% | 50% | 100% |
To learn more about assignments and examinations, please refer to Athabasca University's online Calendar.
Note: The final examination for this course must be taken online at an invigilated location. It is your responsibility to ensure a computer with an Internet connection and Internet Explorer 7.0 or higher is available for your use at the invigilation centre.
Course Materials
Textbook
Bergeron, P.G. (2011). Finance for non-financial managers (6th ed.),Toronto, ON: Nelson Education Ltd. ISBN 13-978-0-17-650163-1
Other Materials
All other materials will be available to students online.
Challenge for Credit Course Overview
The Challenge for Credit process allows students to demonstrate that they have acquired a command of the general subject matter, knowledge, intellectual and/or other skills that would normally be found in a university level course.
Full information for the Challenge for Credit can be found in the Undergraduate Calendar.
- Undergraduate Challenge for Credit Policy
- Undergraduate Challenge for Credit Procedures
Challenge Evaluation
To receive credit for the ACCT 245 challenge registration, you must achieve a grade of at least “D” (50 percent) on the examination.
Paper Exam
Undergraduate Challenge for Credit Course Registration Form
Athabasca University reserves the right to amend course outlines occasionally and without notice. Courses offered by other delivery methods may vary from their individualized-study counterparts.
Opened in Revision 4, July 7, 2011
View previous syllabus
Last updated by SAS 01/29/2013 09:12:39
