Faculté des sciences de l'administration

École de comptabilité

PLAN DE COURS
CTB-6008 : Accounting
NRC 83851 | Automne 2023

Mode d'enseignement : Présentiel

Temps consacré : 3-0-6 Crédit(s) : 3

This course develops the student's ability to read, understand, interpret and analyze financial statements. Students will be introduced to
the limitations of accounting and to some constraints inherent in the discipline, in particular the responsibility to satisfy the information
needs of a variety of external users. The course will equip students with a set of practical tools and skills for analyzing accounting
information and using it in forecasting and evaluation. This course is essential for anyone who will be required to interpret, analyze and
make decisions based on accounting information.

This course is the English version of CTB-6007 Comptabilité. Only one of those two courses will be accepted.

Plage horaire
Cours en classe
mardi 18h30 à 21h20 PAP-1325 Du 5 sept. 2023 au 15 déc. 2023

Il se peut que l'horaire du cours ait été modifié depuis la dernière synchronisation avec Capsule. Vérifier l'horaire dans Capsule

Site de cours
https://sitescours.monportail.ulaval.ca/ena/site/accueil?idSite=159020

Office Numbers and Schedules

Jeremie Lavoie, CPA, MBA Jérémie Lavoie
Lecturer Enseignant
Pavillon Palasis-Prince, Office 2627 [email protected]
[email protected]
Tél. : 418-561-2200
Téléc. : 418-656-7746
Disponibilités
Upon appointment

Soutien technique
Comptoir d'aide APTI (FSA)
Palasis Prince, Local 2215
https://www.fsa.ulaval.ca/faculte/services/techno/ 
[email protected]

418-656-2131 poste 406258

1-877-785-2825, poste 406258 (sans frais)

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Sommaire
Course Description ............................................................................................................................. 3
Introduction .......................................................................................................................................................................................................................... 3
General Objectives ............................................................................................................................................................................................................... 3
Detailed Objectives .............................................................................................................................................................................................................. 3
Instructional Approach ....................................................................................................................................................................................................... 3
Supervision ............................................................................................................................................................................................................................ 3
Program Goals and Objectives .......................................................................................................................................................................................... 4

Course Content .................................................................................................................................. 5

Evaluations & Grading ....................................................................................................................... 6

Graded Assignments ........................................................................................................................................................................................................... 6
Informations détaillées sur les évaluations sommatives ............................................................................................................................................ 6
CTB-6008 - Fall 2023 - Midterm exam - In person ................................................................................................................................................... 6
CTB-6008 - Fall 2023 - Final Exam - In Person ......................................................................................................................................................... 7
CTB 6008 - Fall 2023 - Quiz 1 - Online ....................................................................................................................................................................... 7
CTB 6008 - Fall 2023 - Quiz 2 - Online ........................................................................................................................................................................ 7
CTB 6008 - Fall 2023 - Quiz 3 - Online ........................................................................................................................................................................ 7
CTB 6008 - Fall 2023 - Quiz 4 - Online ........................................................................................................................................................................ 7
CTB 6008 - Fall 2023 - Quiz 5 - Online ........................................................................................................................................................................ 7
CTB 6008 - Fall 2023 - Quiz 6 - Online ........................................................................................................................................................................ 8
Grading Scale ........................................................................................................................................................................................................................ 8
Course Language Policy ..................................................................................................................................................................................................... 8
Plagiarism, unauthorized sharing of materials, and artificial intelligence .............................................................................................................. 8
Information concerning exams ......................................................................................................................................................................................... 9
Students with disabilities, learning difficulties or mental health problems ............................................................................................................ 9
Deadlines and Overdue Work ............................................................................................................................................................................................ 9
Laptop and Software Requirements ................................................................................................................................................................................ 9
Course Appreciation .......................................................................................................................................................................................................... 10
Grade Review ...................................................................................................................................................................................................................... 10

Teaching Materials ........................................................................................................................... 10

Required Materials ............................................................................................................................................................................................................. 10
Supplemental Materials ................................................................................................................................................................................................... 10
Book ..................................................................................................................................................................................................................................... 11

References and Appendices ............................................................................................................ 14

References ........................................................................................................................................................................................................................... 14
Ebook ................................................................................................................................................................................................................................... 14

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Course Description

Introduction
Prerequisites for this course: N/A

This course outline is only valid for the current term. The textbooks, course materials and dates could be modified for the next semester.
The course plan is a contract between you and the teacher. It defines a working procedure for the course material, your path and
progress and the requirements you must meet. If you have questions or comments, please contact your teacher.

During this course, the standardized Laval University address <@ulaval.ca> is the official way of communication between the University
and the student. Therefore, it is the student's responsibility to check the messages he received at his <@ulaval.ca> address.

Note on the course workload: this MBA university course requires an average of 12 hours of work per week. You should be fully aware
that to undertake this course successfully you must have the time to devote to it.

General Objectives
This course aims to develop the student's ability to read, understand, interpret and analyze financial statements. In addition, the student
will be sensitized to the limits of accounting as well as some of the many constraints facing the discipline and particularly to meeting the
information needs of external users of financial statements such as shareholders, creditors, regulators, financial analysts, etc. This
diversity of financial statement user's interests cannot be satisfied within a rigid framework and the student will appreciate the merits
and how different accounting methods can give companies the flexibility to meet the diverse needs of all users, while ensuring
comparability.

Detailed Objectives
The course also aims to give participants a practical tool that will allow them to analyze accounting information and use it for forecasting
and evaluation. The accounting methods and development tools are accompanied by an evaluation of their strengths and weaknesses.
The course is essential to all who may have to prepare a business plan, apply for funding or a grant, or simply participate in a business
environment.

Instructional Approach
To achieve the objectives of this course, we will use various pedagogical approaches: recorded capsules on the portal page, in class
lectures and time alloted for questions as well as discussions on the Forum. Students are encouraged to use the template required for
completion of the learning exercise presented at each session.

Participants must be able to use the primary functions of a spreadsheet (Excel).

Supervision
This course will be taught in class, using a combination of presentation and exercises to dig deeper in the material with examples as well
as answer any questions. It is highly recommanded to attend all lectures. Only the midterm preparation will be recorded in order for
students to listen multiple times as needed. All recordings will be made available in the course content caption of the course, in the
pertinent week. To reduce the need for detailed note taking in class the PowerPoint presentation will be made available to the students.
The teacher will give you feedback integrated into the lectures, online quizzes, exercise solutions, in the discussion forums, or by office
visits on appointment. And you can always email your teacher to ask him more personalized or specific questions or book an online
meeting.

Attendance is required from all students as the class' curiculum is vast and comprehensive.

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Comments on supervision: The teacher will read all messages on the forums. The teacher will visit the course site at least 3 times per
week, on weekday evenings. Questions may not be answered immediately but will be answered in a timely manner. Personal emails will
be answered as soon as possible. To ensure a prompt answer, you are asked to make your questions and comments clear and self-
explanatory (e.g. cite the names of the documents and the page numbers referred to).

Program Goals and Objectives

Program Goal Program Objective

1. Be capable of critical thinking Demonstrate critical-thinking skills in studying
and analyzing problems in the field of business
2. Possess the skills and underlying knowledge to make complex business Demonstrate knowledge and skills in different
decisions (MBA) areas of business administration in identifying,
analyzing and solving problems and making
complex decisions
Be an expert in the field of study (Professional M. Sc.) Demonstrate the knowledge, skills, attitudes and
behaviours required to work in the field of study
3. Have a global business mindset Demonstrate the ability to interact effectively in
business with people from other cultures
4. Be an effective communicator a) Written Produce a professional text using appropriate
business style and vocabulary
b) Oral Deliver a professional oral presentation using an
appropriate business style and vocabulary
5. Have an ethical and socially responsible attitude Integrate the principles of responsible
development and ethical conduct into strategic
reflection and problem solving
6. Be prepared to use a variety of management and leadership skills (MBA) Have self-awareness as a manager and leader,
with knowledge of their strengths and
weaknesses

Course's Level of Contribution to the Achievement of Program Objectives :

Shortened Level of contribution Evaluation Activity(ies)

Program
Objectives How does the course contribute to the achievement of objectives? Name of evaluation
activities that measure
Not at all Very little Moderately To a Great
the achievement of
Extent
objectives

1. Critical- X
thinking skills
2. Knowledge X
and skills in
solving
problems and
making
complex
decisions
(MBA)
Knowledge, X
skills, attitudes
and
behaviours

required to
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 required to
work in the
field of study
(Professional
M. Sc.)
3. Ability to X
interact
effectively
with people
from other
cultures
4. a) Professional X
text
production
b) Professional X
oral
presentation
5. Integration of X
principles of
responsible
development
and ethical
conduct
6. Strengths and X
weaknesses as
a manager
and leader
(MBA)

Course Content
Le tableau ci-dessous présente les semaines d'activités prévues dans le cadre du cours.

Titre Date
Session 01 - Chapter 1: Financial Statements and Business Decisions 5 sept. 2023
In person
Session 02 - Chapter 2: Investing and Financing Decisions and the Accounting System 12 sept. 2023
In Person
Session 03 - Chapter 3: Operating Decisions and the Accounting System 19 sept. 2023
Lecture - In PersonQuiz 1 - Online - See evaluation and Grading section
Session 04 - Chapter 4: Adjustments, Financial Statements, and the Quality of Earnings 26 sept. 2023
In person
Session 05 - Chapter 6: Reporting and Interpreting Sales Revenue, Receivables, and Cash 3 oct. 2023
Lecture - In PersonQuiz 2 - Online - See evaluation and Grading section
Session 06 - Chapter 7: Reporting and Interpreting Cost of Sales and Inventory & midterm review 10 oct. 2023
In Person
Mid term preparation 17 oct. 2023
Recorded exercises
Mid Term exam (Material: Sessions 1 to 6 inclusively) 24 oct. 2023
In person - See Evaluation and Grading Section
Reading week - No class 31 oct. 2023
Session 08 - Chapter 5: Statement of Cash Flows 7 nov. 2023
In person
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 In person
Session 07 - Chapter 8: Reporting and Interpreting Long-lived assets 14 nov. 2023
Lecture - In PersonQuiz 3 - Online - See evaluation and Grading section
Session 09 - Chapter 9: Reporting and Interpreting Current Liabilities 21 nov. 2023
Lecture In PersonQuiz 4 - Online - See Evaluation and Grading section
Session 10 - Chapter 10: Reporting and Interpreting Non-Current Liabilities 28 nov. 2023
Lecture - In PersonQuiz 5 - Online - See evaluation and Grading section
Session 12: Chapter 11: Reporting and Interpreting Shareholders Equity and Chapter 12: Communicating 5 déc. 2023
Accounting Information and Analyzing Financial Statements
Lecture - In PersonQuiz 6 - Online - See evaluation and Grading section
Final Exam (Material: Sessions 1 to 12 inclusively) 12 déc. 2023
In person - See Evaluation and Grading section

Note : Veuillez vous référer à la section Course Content de votre site de cours pour de plus amples détails.

Evaluations & Grading

Graded Assignments

Sommatives
Titre Date Mode de travail Pondération
CTB-6008 - Fall 2023 - Midterm exam - In person Le 24 oct. 2023 de 18h30 à Individuel 35 %
21h20
CTB-6008 - Fall 2023 - Final Exam - In Person Le 12 déc. 2023 de 18h30 à Individuel 35 %
21h20
Quizzes (Somme des évaluations de ce regroupement) 30 %
CTB 6008 - Fall 2023 - Quiz 1 - Online À déterminer Individuel 5%
CTB 6008 - Fall 2023 - Quiz 2 - Online À déterminer Individuel 5%
CTB 6008 - Fall 2023 - Quiz 3 - Online À déterminer Individuel 5%
CTB 6008 - Fall 2023 - Quiz 4 - Online À déterminer Individuel 5%
CTB 6008 - Fall 2023 - Quiz 5 - Online À déterminer Individuel 5%
CTB 6008 - Fall 2023 - Quiz 6 - Online À déterminer Individuel 5%

Please refer to the FSA ULaval exam schedule to make sure you do not have a time conflict.

http://www.fsa.ulaval.ca/examens/

It is also from this website link that you will be able to consult the pavilion and the room number where your exams will be taking place.

Informations détaillées sur les évaluations sommatives

CTB-6008 - Fall 2023 - Midterm exam - In person

Date et lieu : Le 24 oct. 2023 de 18h30 à 21h20 , À déterminer
Mode de travail : Individuel
Pondération : 35 %

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CTB-6008 - Fall 2023 - Final Exam - In Person
Date : Le 12 déc. 2023 de 18h30 à 21h20
Mode de travail : Individuel
Pondération : 35 %

CTB 6008 - Fall 2023 - Quiz 1 - Online

Titre du questionnaire : CTB 6008 - Fall 2023 - Quiz 1
Période de disponibilité : À déterminer
Tentatives : 1 tentative permise
Mode de travail : Individuel
Pondération : 5%

CTB 6008 - Fall 2023 - Quiz 2 - Online

Titre du questionnaire : CTB 6008 - Fall 2023 - Quiz 2
Période de disponibilité : À déterminer
Tentatives : 1 tentative permise
Mode de travail : Individuel
Pondération : 5%

CTB 6008 - Fall 2023 - Quiz 3 - Online

Titre du questionnaire : CTB 6008 - Fall 2023 - Quiz 3
Période de disponibilité : À déterminer
Tentatives : 1 tentative permise
Mode de travail : Individuel
Pondération : 5%

CTB 6008 - Fall 2023 - Quiz 4 - Online

Titre du questionnaire : CTB 6008 - Fall 2023 - Quiz 4
Période de disponibilité : À déterminer
Tentatives : 1 tentative permise
Mode de travail : Individuel
Pondération : 5%

CTB 6008 - Fall 2023 - Quiz 5 - Online

Titre du questionnaire : CTB 6008 - Fall 2023 - Quiz 5
Période de disponibilité : À déterminer
Tentatives : 1 tentative permise
Mode de travail : Individuel

Pondération : 5%
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Pondération : 5%

CTB 6008 - Fall 2023 - Quiz 6 - Online

Titre du questionnaire : CTB 6008 - Fall 2023 - Quiz 6
Période de disponibilité : À déterminer
Tentatives : 1 tentative permise
Mode de travail : Individuel
Pondération : 5%

Grading Scale

Cote % minimum % maximum Cote % minimum % maximum

A+ 95 100 C+ 65 69,99
A 90 94,99 C 60 64,99
A- 85 89,99 E 0 59,99
B+ 80 84,99
B 75 79,99
B- 70 74,99

Course Language Policy

Students have the possibility of handing in their papers and answering their exams in French with no consequences on their grade.
However, course materials, instructions and exams will not be translated and will be available in English only.

Plagiarism, unauthorized sharing of materials, and artificial intelligence

Plagiarism

FSA ULaval does not tolerate conduct that is not in line with with its ethical standards. Any student found to have committed a violation
of the Règlement disciplinaire à l'intention des étudiants et des étudiantes de l'Université Laval (Université Laval student disciplinary
regulations) in this course, especially involving plagiarism, will be subject to the penalties set out in the regulations. Students should
familiarize themselves with sections 23 through 46 of the disciplinary regulations. These can be found (in French only) at the following
web address: http://ulaval.ca/reglement-disciplinaire

Are you aware that copying a few sentences from a work on paper or a website without inserting quotation marks or citing the source are
two of the infractions? Or that summarizing an author's original idea in your own words without citing the source, and translating a text
in part or entirely without stating its origin, are also prohibited? Consult the following website, for everything you need to avoid
plagiarism: https://www.fsa.ulaval.ca/faculte/services/politiques-reglements/#plagiat

Unauthorized sharing of course materials

It is prohibited to reproduce, distribute, communicate or otherwise make accessible any material used in this course, whether entirely or
in part, without prior written authorization from the teacher. This includes pedagogical materials such as course notes, recorded class
meetings and lectures, case studies, exercises, answer keys, PowerPoint slides, and graded evaluations. It is also forbidden to distribute,
share or make accessible any such course materials by any means, including via the internet, social media, and information-sharing sites.
Otherwise, you risk breaching not just Copyright Law, but also Université Laval's Disciplinary Code (Règlement disciplinaire à l'intention
des étudiants et étudiantes de l'Université Laval) and, thus, incurring sanctions specified in the Law or in the Code.

Use of artificiel intelligence

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It is forbidden to use any artificial intelligence (AI) tool for completing an assignment or other assessment. Unless explicitly authorized by
the teacher, the use of an AI tool is considered an unauthorized aid and therefore constitutes an academic offence that may lead to
sanctions under Université Laval's Disciplinary Code.

Information concerning exams

It is the responsibility of the student to identify any conflicts in exam times and, if so, to choose a different course or course section.

For all information regarding exams, including scheduling conflicts, exam absences, schedules and locations, the student should consult
the exams page of the Faculty's website : https://www.fsa.ulaval.ca/faculte/services/centre-examens/

Students with disabilities, learning difficulties or mental health problems

In order to benefit from accommodation measures for a class or an exam, it is necessary to make an appointment with a counsellor
specializing in the welcoming and support of students with disabilities (Accueil et soutien aux étudiants en situation de handicap
(ACSESH)) at the Student Assistance Centre (Centre d'aide aux étudiants). To do this, students with a permanent functional limitation
should visit the website monPortail.ulaval.ca/accommodement  and make an appointment as soon as possible.

Activation of the accommodation measures should be completed via the website monPortail.ulaval.ca/accommodement  within a
week of authorization, so as to ensure that they are in place. Students who have already arranged for accommodation measures must
also activate them for their classes and/or exams via the website monPortail.ulaval.ca/accommodement  so that they can be put into
place. Please note that activation of accommodation measures must be done within the first two weeks of classes.

For all questions pertaining to accommodation measures for classes at FSA ULaval, you can contact the FSA ULaval Exam Center (Centre
des examens FSA ULaval) at [email protected].

Deadlines and Overdue Work

The learning schedule laid out in the calendar should be adhered to. Overdue work will be subject to penalty. Work overdue by more
than 1 week will not be accepted and a mark of 0 will be given for that assignment.

There are exceptional circumstances that may prevent a student from submitting an assignment on time. In such cases, it is the student's
responsibility to inform the teacher as soon as possible to discuss an extension or plan an alternative.

If a request for a deferral is accepted at the end of the term, the student will receive a grade of “Z” (mark deferred at student's request).
This will be converted to a final grade (see the conversion key above) at the end of the deferral period.

Laptop and Software Requirements

Below you will find the minimum technology requirements for compatibility with the technological environment at FSA ULaval and, thus,
for which we can provide support via our Comptoir d'aide APTI  :

Computer :

Be certain that your computer is running macOS 10, Windows 8.1 or later versions, and that all security updates are installed.
Verify also that your system is compatible with the most recent versions of internet navigators. The University recommends using
the latest versions of Google Chrome, Microsoft Edge, Mozilla Firefox or Safari.

Office suite :

You must have an up-to-date office suite.

You will have the use of Office 365 Pro Plus office suite free of charge during your studies at Laval University.
You can connect to Office 365 using your [email protected] and password (NIP) to use the applications.

Camera and headset :

You must have a camera that works with your computer.

You must also have a headset with a microphone, preferably not a cordless model; headsets that connect with cords cause less
feedback between speakers and microphone.

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Internet connection :

Your internet connection must be stable and capable of working at a minimum speed of 10 Mbit/s.
Depending on your program and the platforms used, your data consumption may vary from 25G to more than 80G per month. It is
recommended to choose an unlimited data package from your service provider, if possible, in order to avoid overage charges.

Email account :

Upon admission, every student is issued a University email address in the form [email protected], where « nn » is a
one- or two-digit number.
Every student is responsible for managing and regularly consulting his or her University email account. The University email address
is the official form of communication for announcements and directives sent by teachers, the Faculty and the University.
For further information, please consult the following information page on the Faculty website
https://www.fsa.ulaval.ca/faculte/services/techno/conseils-astuces/courriel-exchange/ 

Course Appreciation
At the end of the course, the Faculty will conduct a summative evaluation, by soliciting your comments and suggestions, to determine
whether the teaching method achieved its goals and your degree of satisfaction. During the session, a link to the course appreciation
form  will be uploaded to the course website home page.

Please note that your responses to the questions and your comments will remain anonymous. Your participation in the course
appreciation process is very important, as it helps us improve the quality of our courses, programs and teaching.

Grade Review
The student can consult the correction of his work and exams. However, in order to maintain the validity of the instruments used, the
student will not get any copy of the exams or answer sheets in any form whatsoever.

http://www4.fsa.ulaval.ca/etudiants-actuels/politiques-et-reglements/

Teaching Materials

Required Materials
Financial Accounting ( 7e édition )
 Auteur : Patricia A. Libby, George Kanaan, Robert Libby, Frank Hodge, Maureen Sterling
Éditeur : McGrawHill ( 2020 )
ISBN : 9781260065954
Libby 7th Canadian Edition of Financial Accounting (Hardcopy/ Connect Combo) at bookstore - includes a hardcopy
version of the text as well Connect. Connect includes a traditional ebook, SmartBook adaptive reading experience,
General Ledger questions, Excel Simulation Problems, Help Me Solve It animated tutorials, an Excel templates.
Registration for Connect can be done at:

https://connect.mheducation.com/class/j-lavoie-ctb-6008---fall-2023 

See registration instructions under References and Appendices section for full details.

Libby 7Ce Financial Accounting (Connect Standalone) includes traditional ebook, SmartBook adaptive reading
experience, General Ledger questions, Excel Simulation Problems, Help Me Solve It animated tutorials, and Excel
templates. Registration and purchase for Connect standalone can be done at

https://connect.mheducation.com/class/j-lavoie-ctb-6008---fall-2023 

Supplemental Materials

Dictionnaire de la comptabilité et de la gestion financière anglais-français

© Université Laval Page 10 de 14
 Dictionnaire de la comptabilité et de la gestion financière anglais-français
 Auteur : Louis Ménard
Éditeur : Institut canadien des comptables agréés ( Toronto , 2011 )
ISBN : 1553855957
Accès numérique : http://edu.knotia.ca/Tools/Dictionnaire/Dictionnaire.aspx 

McGraw Hill Connect and Learn Smart Self Study Modules

With your registration for McGraw Hill Connect, you have a number of resources for self-study. I recommend that you use these resources
to their fullest extent. The "Learn Smart" modules can be particularly helpful for additional understanding and review. You will note that
for any assignment that I prepare, Learn Smart or exercises, there is no "expiry date". All these resources will be available throughout the
semester for your reference.

Book

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References and Appendices

References
 McGraw-hill Connect link for Student registration and electronic ressources
URL : https://connect.mheducation.com/class/j-lavoie-ctb-6008---fall-2023
Site consulté par l'enseignant le 26 août 2023

Ebook
Note the text for this course is also available in Ebook form. (Connect from McGraw Hill)

Students can purchase Connect on their own, which provides them full access of the interactive ebook, among other resources! They do
not have to buy the print text. See details in the attached student registration information sheet above, or follow this link.

https://connect.mheducation.com/class/j-lavoie-ctb-6008---fall-2023 

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