School of Administrative Studies Faculty of Liberal Arts and Professional Studies York University

Summer 2011 Course Outline AP/ADMS3585 3.0 Intermediate Financial Accounting I

Important Note: This course outline represents a contract between you the student and the Course Director and there will be no deviations by either party from these rules. It is finalized after the first class meeting and the rules are inviolate. There will be NO EXCEPTIONS to submission deadlines, term work requirements, exam dates and grade weighting. If you cannot abide by these rules, you should take the course somewhere else.

You are required to thoroughly read the whole document. It is your sole responsibility for any undesirable consequences from not reading the document.

PART I: CORE INFORMATION

Term Section Day Time Course Director Location S A Wed 11:30 am Sandra Iacobelli TEL 0016 S B Wed 4:00 pm Sandra Iacobelli TEL 001

Email: [email protected]

Office Hours: Wednesday from 2:30pm-3:30 unless otherwise notified (Office location: AK316) Other times by appointment ONLY.

Calendar Description

This course, in conjunction with AP/ADMS 3595 3.00, develops thorough knowledge and understanding of generally accepted accounting principles and financial statement analytical skills by examining various technical areas of financial accounting. Prerequisite: AP/ADMS 2500 3.00. Prior to Fall 2009 Prerequisite: AK/ADMS 2500 3.0. Course credit exclusion: AK/ADMS 3585 3.00.

1 Textbook

Required

Intermediate Accounting, 9th Canadian Edition, Volume 1, By Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield, Nicola M. Young, and Irene M. Wiecek, FCA. ISBN: 978-0-470- 16100-5 ©2010

Recommended Accounting recommendations, CICA Handbook, Canadian Institute of Chartered Accountants (most recent). Can be accessed on-line through York University Libraries

Optional 1. Student Study Guide to above text. 2. Publisher’s Student Companion Website: www.wiley.com/canada/kieso

Grade Components

Coverage Time and Date Location Weight Sunday May 29th from Midterm Exam 1 Ch1-5 To be Announced 30% 10:00 am 1:00 pm Sunday June 26th from Midterm Exam 2 Ch6-8 To be Announced 30% 10:00 am to 1:00 pm During August 2nd to Final Exam Ch1-12 August 12 Final Exam To be Announced 40% Period (3 hours) Total 100%

Each exam contains a number of conceptual and computational multiple choice questions, a comprehensive problem, and a case analysis. The final exam is cumulative with greater emphasize on materials covered after midterm exams.

Practice problems will not be graded; however, they will be tested in the exam, some in original format or after minor revisions.

Tutorials There will be two tutorial sessions held prior to each midterm and exam. The tutorials will be two hours in duration. The date and time of these tutorials will be announced on the course website.

2 Course Schedule

Note: Subject matter and timing are subject to change as circumstances dictate. Updates, or any other important notices, will be sent to you through broadcast email AND posted on related folders of your course website. Please make sure you have a valid registered email account. You are solely responsible for missing any announcements sent by course director.

Date Coverage Assigned Readings and Class Activities 1 May 4 Ch 1 & 3 Ch1 Text: Canadian Financial Reporting Environment Ch3 Text: Accounting Information System (self-read)

2 May 11 Ch 2 & Ch2 Text: Conceptual Framework underlying Financial Case Reporting

Publisher’s website: Case Primer (ctrl+click the above link or access from www.wiley.com/canada/kieso, select vol.1, student companion website, then select “analyst toolkit”, finally select “case primer”)

3 May 18 Ch 4&5 Ch4 Text: Reporting Financial Performance Ch5 Text: Financial Position and Cash Flows

NO CLASS; EXAM PREP; May 25 Ch1-5 Sunday May 29- 10 Ch1-5 Exam 1 am to 1 pm (3 hours) 4 June 1 Ch 6 Ch6 Text: Revenue Recognition Ch7 Text: Cash and Receivables

5 June 8 Ch 8 Ch8 Text: Inventory

6 June 15 NO CLASS; EXAM PREP;

7 Case June 22 Case Review Review Sunday June 26th - 10 Ch 6-8 Exam 2 am to 1 pm (3 hours) 8 June 29 Ch 9 Ch9 Text: Investments

9 July 6 Ch 10 Ch10 Text: Property, Plant, and Equipment: Accounting Model Basics

3 10/11 July 13 Ch 11 Ch11 Text: Depreciation, Impairment, and Disposition

11 July 20 Ch 12 Ch12 Text: Intangible Assets and Goodwill

Ch 1-12 Final Exam during York University's common exam To be announced (3 hours) period

PART II: Questions & Answers

The following contains answers to typical questions from students who attend this course. For any of your questions that are not addressed below, please email to [email protected]. Your message will be responded within 36 hours (except during weekends and holidays). In case you do not receive a response in time, please email the course director through the email provided in the York University directory so the source of the communication problem may be investigated promptly.

Your message will be returned if the question has been addressed in the course outline or announced through email or course website.

Why the Course

The course is designed to appeal individuals planning a career in accounting or finance. Most students take this course for the BAS-Honors, Accounting degree or for Accounting certificate. Some non-degree and visiting students take the course for the purpose of CA/CGA/CMA designations. Completion of this course prepares the student to take Intermediate Financial Accounting Level II and other senior accounting courses.

Accounting is a discipline with a body of knowledge that is expanding at an amazing rate and we cover an imposing amount of material in one semester. In industry it is the language of business - Regardless of whether your area is personnel, marketing, production or whatever, the common language is accounting. As future accountants and financial professionals, you are bound to master this language.

While the course is based on Canadian accounting principles and standards, Canadian accounting standards are mostly consistent with the international standards. The standards for Canadian public listed firms will be full converged with the International Financial Reporting Standards (IFRS) starting on January 1, 2011.

ADMS 3585 counts towards the certification requirements of the Canadian Institute of Chartered Accountants (CA), the Certified General Accountants Association of Canada (CGA), and the Canadian Institute of Certified Management Accountants (CMA). Students in foreign jurisdictions should confirm this eligibility with their professional accounting bodies.

A rule of thumb guidance for this course is spending a minimum of three hours outside of class studying for every 50 minute class period. More hours outside of class is needed in order to prepare for examinations. If you have a full time job in addition to your academic pursuits, you

4 are strongly advised not to take another course concurrently with this one. Students who have not taken the prerequisite Introductory Accounting course with York (ADMS2500) or who have not received a minimum of B in ADMS2500 may necessarily need to work harder in the first few weeks of the course to catch up.

Plan ahead and work on weekly basis. If you fall more than a week behind, there is a strong probability you will not succeed this course. Cramming is just not an option, as the course knowledge is cumulative. For example, if you missed one chapter, it’s probably very hard for you to understand the next.

It is essential to set aside time to practice problems (in addition to attending class and reading text) multiple times on weekly basis and before the exam to ensure a decent performance in the exam.

A special note to ESL students: accounting is a language with many hundreds of technical terms. If your English skills are weak, then count on spending extra time to master the terminology of accounting.

ENROLMENT

Prerequisites Students are personally responsible for ensuring that they have the necessary prerequisite. The School of Administrative Studies reserves the right to de-enrol any student when it is determined that a student has requested a course without having the necessary listed prerequisites. The School will not be responsible for refunds resulting from students being dropped from a course due to a lack of a prerequisite. Students with outstanding deferred exams in the prerequisite course may not enrol in this course.

Enrolment Deadline The course is normally full at the beginning of semester. A waiting list is maintained with the Receptionist at 282 Atkinson. As vacancies occur, students are contacted in order on the list. The Course Director is not involved in the registration process in any way and cannot assist you with this process. Because of the high volume of material covered, no registration under any circumstances is permitted after the “last date to enroll without permission date”. For Summer 2011, this date is May 13 h, 2011. Only under rare circumstances you could be enrolled after this date, on the condition that you inform the course director during the first class, that you have attended all classes, and that you have finished all class assignments to date. The final decision is at the course director’s discretion.

ANNOUNCEMENTS

Your emails will be used as a major way for out-of-class communications. Announcements will be made through esoserve’s broadcast email. Please make sure you have a valid registered email account. You are solely responsible for missing any announcements sent via Broadcast.

5 CLASS MATERIALS

Textbook Textbook to be used in this class is the 9th edition. Previous editions and lecture notes used in prior semesters are not up-to-date and should not be used. Financial accounting is an evolving subject. Numerous changes may occur every year in this field. As a result, you are responsible for coverage of recent developments by using up-to-date textbook and lecture notes.

International Financial Reporting Standards (IFRS) All Canadian public firms are going to adopt IFRS in 2011. This does not mean Canadian GAAP will disappear entirely – it continues to remain important because it set up basis for the Canadian private (non-publicly listed) enterprises’ GAAP (PE GAAP). The differences between Canadian GAAP (PE GAAP) and IFRS will be introduced and emphasized in class and tested in exams.

CICA Handbook The CICA Handbook is an authoritative guide of Canadian GAAP. It functions as a dictionary in the course for us to look up any Canadian GAAP not thoroughly covered in text and class lectures. It will be very useful and handy when you do case analysis. If you are planning on being an accounting major, sitting for accounting professional designation exams, and/or pursuing accounting career, the Handbook is an invaluable resource for you to frequently refer to.

York University library provides free online access to the most recent Handbook. Access from the Libraries home page www.library.yorku.ca (or, after signing into the course website click on the 'York Libraries' link). Type CICA in the Title Quick Search box. Choose 'CICA Standards and Guidance Collection' and then choose 'Accounting'. If accessing from off-campus authentication with library barcode and PIN is required.

Note that this course will only test the IFRS and Handbook to the extent of the materials being covered in class. To put it in another way, you do not have to specially study the Handbook and IFRS to be ready for the exam.

Study Guide The Study Guide is completely optional. You are neither encouraged nor discouraged to use it – it’s totally a personal preference. However, please note that this guide does contain errors. If you are not persuaded by the solution, it does not necessarily mean you were wrong. Bring the question at dispute to course tutors (including email tutor); they probably have seen these errors before and will be able to help you figure our correct answers.

PRACTICE PROBLEMS

Solving practice problems is one of the best ways to understand class materials and prepare for exams. Practice problems are available from the “Assignments” folder on the course website. There are three sets of practice problem: before-class exercises, in-class exercises, after-class exercises.

Before-class exercises: You are required to read the assigned chapter(s) for a given week and practice these problems. You can find solutions to these exercises from weekly folders on the course website. They will be posted by May 4th, the first day of the term.

6 In-class exercises: We are going to practices these exercise in class. Solutions are available from weekly folders on the course website 4 hours after class.

After-class exercises: You are required to practices these exercises after each class. Solutions are available from weekly folders on the course website 4 hours after class.

These practice problems will not be graded; however, they will be tested in the exam, some in original format or after minor revisions. These assigned practice problems should be considered as a minimum. The more exercises and problems you do the more comfortable you will be with questions on the exams.

The unassigned end-of-chapter problems and Study Guide are good sources if you need extra practices. The textbook publisher’s website (www.wiley.com/canada/kieso) also provides free extra exercises with solutions provided. However, to make best use of your time it is highly encouraged that your practice assigned practice problems first before trying other problems.

Due to copyright request from the publisher, solutions to unassigned end-of-chapter problems will not be posted. There are two ways for you to obtain these solutions. One is to view them during drop-in tutorial hours, and the other is to email [email protected] with your attempted solution.

LECTURES

Lectures and Slides

There is a 3 hour in-class lecture each week. The lecture will normally have two 75-minute sessions with a 10-minute break in between. Before attending each class, you are expected to finish (1) assigned readings, (2) publisher’s slides related to chapter, and (3) pre-class practice problems.

On the course website for each class two sets of lecture slides will be posted: the Pre-Class Slides and the In-Class Slides. The Pre-Class Slides are publisher’s slides related to the assigned chapter(s) of the week. You are encouraged to review these slides along with text - they are valuable source to help you understand the text and finish pre-class practices. They could also be accessed either from weekly folders of course website or from the publisher’s website: www.wiley.com/canada/kieso.

The In-Class Slides are copyrights of course instructor. They are built upon the publisher’ slides yet contain supplementary materials, extra illustrations, more theoretical issue discussions. The In-Class Slides are normally available by 7pm the day before each class. It is suggested you download, print, and bring In-Class Slides to class, as they constitute an excellent set of your own lecture notes. All content in the Class Slides are subject to test unless otherwise specified.

Attendance

The course instructor does not take class attendance. However, you are required to try your best to attend each class. Technically, if you do not attend class, it will not affect your grade. But

7 statistics show that students who attend class regularly perform consistently and significantly better than students who never attend class or attend class on and off.

Participation

One bonus marks will be awarded for class participation. Do not overlook this bonus marks as they may make a grade difference. You can participate in a variety of class activities, including serving a role invited by the course director, asking or addressing questions, or making class- related comments. At the beginning of each class, a sign-in sheet will be provided. If you participated in the class, make sure you put down your name, student #, and a brief explanation of your participation on the sheet. Students participating three times or above (in accordance with the counts on the sign-in sheet) in acceptable quality will be awarded one bonus mark.

Class Etiquette

As third-year undergraduate students, the following class etiquette should be common sense.  Turn off your cell phone before class  No chatting in class  Snacks and drinks are permissible only on the condition that it is to refresh your energy and that it does not disturb your neighbors. No entrees or food with smell are permitted.  Be on time to each class. If you may have to come in late or leave earlier, please slip in or out as quietly as possible.  No facebook, twitter, or any other online social websites allowed in class. If you want to read your online newspaper, please do so at your leisure time. Computer is only allowed for ADMS 3585 related activities.

This is a large class. It is very important to keep a desirable environment so that all of you can receive the maximum benefit from this class. Although an overwhelming majority of you are polite and considerate, unfortunately, not all students observe class rules. The instructor does RESERVE THE RIGHT to order students leave class or to call campus security if things go beyond control.

CLASS SUPPORT Office Hours

About 1.5 hours per week is set aside for office hours. Drop in for course related queries and practice problems. No appointment is necessary. Because it takes substantial time to look into practice problems with students, priority will be given to students who have administrative inquiries which normally can be resolved shortly. Students could also find help on practice problems at tutorial sessions or through email.

Office hours will start on the 2nd week of class. Office hours during the final exam period will be announced when the final exam schedule is available.

8 Tutorials

Unstructured tutorials are offered on scheduled time and dates before midterms and exams. Each lasts two hours. There is no prepared agenda; tutors are there simply to help you with your questions. Drop in for clarification of course materials, help on assigned and unassigned end-of- chapter problems, or any course inquiries that can be resolved by a tutor. Our tutors are delighted to assist you. Note you need to provide attempted solution to get help/solution from tutors on unassigned problems.

Email Tutorial

If you are unable to physically visit tutor, you can choose to email [email protected] which is available 24 hours, 7 days to you. You can normally expect to receive replies within 36 hours (except during weekends and holidays).

The course email account is monitored by our email tutor. Any course administrative issues (e.g. exam conflict) will be forwarded by the tutor to related course director of the section (hence it is important for you to give your section number). Any course material inquiries (clarification of text/slides, help on practice problems, etc.) will be directly addressed by the email tutor unless the tutor is unable to address the question; in such case, the message will be forwarded to the course director.

The following three types of emails will be returned:  Email without your signature of full name, student number, AND section number, as no one has the time to search databases to determine the name and section of e-mail writers  Queries such as "What is Exercise XX's solution?" will be returned to you, asking you to provide your own attempted solution.  Email with attachments. Any attachments should be cut and pasted into the email body, given the incidence of virus and worm transmission through email attachments.

It is also essential that the following e-mail protocol be observed:  E-mail from your York E-mail Account ([email protected]).  Do not leave the subject line empty  When replying with history, keep history SHORT!

COURSE WEBSITE

Access The course website link is provided in Part I: Core Information of this course outline. You can also access the website from the York Courses Web site page: https://w2prod.sis.yorku.ca/Apps/WebObjects/cdm or by going through the Faculty of LAPS website and drilling down to the Fall 2010 Courses link in ADMS.

Once navigating to the course Web site, you will view a common welcome page noting the calendar description, the course outline, and the Student Links page. This is a public access page and the course outline on this page is only an excerpt of the course syllabus. The full version of course syllabus is password protected - you should sign in with your Passport York account, and

9 select from sidebar. Secured access to the Web sites is activated on the first day of term (usually later in the day).

Content

The website contains the following secured folders  Course Syllabus (including the course schedule)  Assignments: this is the place where you could find the assigned practice problems. Note solutions to each chapter are provided in the weekly folders instead of here.  Lecture ## (e.g. Lecture 01): This is the place where you could find the pre-class and in- class slides, the pre-class, in-class, and after-class exercise solutions, and any supplemental materials for a given week.  Exam information ## (e.g. Exam Information 01): This is the place where you could find general exam information, exam results, corrections to posted solutions (if any), and extra practice problems (if any).

Computing Requirements A multi-media computer with high-speed Internet connection and most recent versions of Adobe Reader is required. Adobe Reader is available by free download from www.adobe.com respectively. The required browser is Internet Explorer 7 or 8 or Mozilla Firefox 2 or 3. There are free computer labs on campus for registered students who do not possess these computing resources.

Computing Help All computing issues should be directed to the Computing and Network Services (CNS). It has an extensive site on the Internet at: http://www.cns.yorku.ca. Contact them by phone (416) 736- 5800, by E-mail [email protected] or you may obtain assistance in person in the William Small Center.

EXAMINATIONS

Scope and Format of Exam

There will be two midterms and one final exam during the term. Each exam lasts three hours and contains a number of conceptual and computational multiple choice questions, a comprehensive problem, AND a case analysis. The case analysis question will give you hands-on experience applying the concepts presented in this course and obtaining better performance in the class exams. They will also help you master the key learning objectives of the course and prepare for professional designation exams.

The best way to be ready for the exam is through repeating practices of problems, i.e. “learning through doing”. It is also important for you to not only understand “how to” do it, but “why” it is this way, and whether alternative methods can be used. The assigned practices, textbook examples, and class illustrations emphasizes both “how to” and “why” questions, and they provide excellent sample exam questions. No other sample questions (such as previous exams) will be provided. Before each exam a structured in-class tutorial will be arranged to demonstrate some comprehensive problems or problems commonly deemed as difficult by students.

10 Supplementary readings assigned by course director, if any, are to facilitate your understanding of the course materials. They will not be directly tested; however, you are required to understand the core concepts related to class lectures and discussion.

Administrative Issues Related to Exam

As a multi-section course, the midterms are common exam scheduled outside of class on weekends. You should not take this course if you are unable to attend these exams.

One caution – if you are ill and it is affecting your performance, do not write an exam. Under no circumstances is the result of an examination changed once it is written. If you become ill during the exam then hand in your exam and go directly to a hospital emergency room to get a medical note. Once you leave the exam room, you cannot be readmitted.

Midterm grades are normally returned in class within two weeks after exam. Unclaimed exams will be discarded after three weeks. Internet students will receive scanned exams through email from Distance Education Office.

Should you determine that an error has occurred, written requests MUST be submitted within 7 days once the exam is returned in class (regular students) or through email (Internet students). No exception will be given to students who failed to review the graded exams before the given deadline.

The written request should be submitted to the course director or to the course email account. It should include your name, student number, section number, and a documentation of all errors on the grading of your exam. Note medical or psychological reasons do not form basis for re- revaluation; only if you believe there is a mistake in your marking should you submit such request.

There is no private “deal” between a student and the course director. In fairness such deal would have to be offered to every student. This is simply not possible in this course. The most common request is “If I do better on the final, can I count the midterm less?” The answer is no…. so plan on doing well on the midterms.

Final course grades are released by the Registrar and not the instructor.

The course director reserves the right to adjust grades either up or down such that distributions conform to York University requirements for 3000 level courses.

Students may request to review final exam. Contact the Administrative office (Room 282 at Atkinson Building) to set up an appointment. With sufficient academic grounds, students may, request that a final grade in a course be reappraised. Non-academic grounds are not relevant for grade reappraisals; in such cases, students are advised to petition to their home Faculty. Students need to be aware that a request for a grade reappraisal may result in the original grade being raised, lowered or confirmed. For reappraisal procedures and information, please visit the Office of the Registrar site at: http://www.registrar.yorku.ca/services/policies/grade.htm

11 On the Day of Exam

Every term there are students who come to the exam forgetting one thing or another. Make sure you bring the following to the exam site:

1. Student ID 2. Pencil, pen and eraser 3. Calculator (note calculator on smart phones or other mobile facilities is not acceptable)

Make sure you use a HB pencil for the scantron and ink if possible for the problem and case questions. The instructor reserves right not to grant students reappraisal if the essay is written in pencil.

Calculator is the only aid allowed.

Exam Conflicts

Exam conflicts are defined as having two or more exams scheduled at about the same time on the same day. Back-to-back exams are not considered exam conflicts. Consult the York University website for official timetable information, and if you have exam conflicts, contact the course director immediately to make alternate arrangements.

Missing Midterms

Make-up examinations will not be provided.

If a mid-term exam is missed (predicated on a documented and valid reason), the weight of the mid-term will be added to the final exam, AND you will need to spend extra 30 minutes in the final exam to work on a problem covering chapters from your missed exam. For example, if you missed Exam 1, you will have a problem covering Ch1-5; if you missed Exam 2, you will have a problem covering Ch6-8. Note: No student may write a final examination if you miss both midterms. This means under no circumstances you are allowed to defer both of the midterms to the final.

Below is an example showing how your grade will be calculated in this scenario. Assume your final exam marks are 64 out of 100, and the mark on your extra problem is 6 out of 10. Then your final exam grade is (64+6)/110 = 63.6%. Also assume you missed Exam 1, and earned 64.0% on Exam 2. Your final grade will be:

Exam 2 grade * 30% + Final exam grade * 70% = 64.0 *30% + 63.6 * 70% = 63.7 If you earned 1 bonus participation mark, your final grade is C+; otherwise your grade is C.

There are two types of absences from the examination: 1) Authorized 2) Unauthorized – you get zero on the exam

Authorized absences (Medical) If you are unable to attend a midterm because ofillness, you must obtain a signed Attending Physicians Statement (APS). Attending Physician’s Statements may be downloaded from: http://www.yorku.ca/laps/council/students/documents/APS.pdf. Note that according to the

12 School policy, just a doctor’s note is no longer sufficient; you must submit an APS where the doctor clearly indicates that you were incapacitated on the exam date. The APS must be submitted within 7 days from the missed midterm examination date, to the course instructor or be dropped off at / mailed to:

Adms3585 (please clearly mark Adms3585) Administrative Studies Office, Room 282, Atkinson Building 4700 Keele Street, Toronto, ON M3J 1P3 Phone: (416) 736-5210 Fax: (416) 736-5963 Website: www.yorku.ca/laps/sas/

Regular Hours (September-April): Monday- Thursday, 9:00am - 7:30pm Friday, 9:30am - 4:30pm

Authorized absences (Religious) The University publishes a list of accredited religions. If you have a religious observance preventing attendance at an exam then submit appropriate documentation to get an authorized absence and a weight transfer

Authorized absences (Compassionate) 1) These should be cleared with your Course Director well ahead of the scheduled exam. 2) Note that York does not normally consider inability to get off work as reason for excused absence. Your employer will have to give you a signed letter on letterhead to make such condition an excused absence 3) In all cases, your course director will want to see some form of written documentation supporting the existence of the event.

Missing Final Exam

Final exam is scheduled by the York Registrar in the formal exam period between August 2nd to August 12. You should not book travel plans in this period. Travels, attending weddings, and other social activities do not constitute valid university excuse to defer your final exam.

If the final exam is missed you must submit a DSA (Deferred Standing Agreement) form to the Receptionist at 282 Atkinson within 5 days of the exam. Below is an excerpt of School Policy related to DSA:

Deferred standing may be granted to students who are unable to write their final examination at the scheduled time or to submit their outstanding course work on the last day of classes. In order to apply for deferred standing, students must complete a Deferred Standing Agreement (DSA) form and submit their request no later than five (5) business days from the date of the exam. The request must be properly submitted with supporting documentation directly to the main office of the School of

13 Administrative Studies (282 Atkinson), NOT to the Course Director. These requests will be considered on their merit and decisions will be communicated to the students by the main office. Students with approved DSA will be able to write their deferred examination during the School's deferred examination period, which for Summer term courses will be administered during the period September 23rd to September 25th. No further extensions of deferred exams shall be granted. The format and covered content of the deferred examination may be different from that of the originally scheduled examination. The deferred exam may be closed book, cumulative and comprehensive and may include all subjects/topics of the textbook whether they have been covered in class or not. Any request for deferred standing on medical grounds must include an Attending Physician's Statement form; a “Doctor’s Note” will not be accepted.

DSA Form: http://www.registrar.yorku.ca/pdf/deferred_standing_agreement.pdf Attending Physician's Statement form: http://www.yorku.ca/laps/council/students/documents/APS.pdf

You also need to include a CPF (course performance form) in the package. Leave your package with the ADMS Receptionist (and get a receipt). The receptionist will deliver the CPF forms to your Course Director later for her to fill out. Information on the petition process is found at http://www.atkinson.yorku.ca/Council/Students/petitions.htm . Please note that the School of Administrative Deferred Exam Policy differs from most academic units at York. The School of Administrative Studies is the only true trimester program at York and most courses in the program are offered three times a year. Students missing a final exam in ADMS and obtaining deferred exam status will write the next scheduled final exam in the course held the following term. There are no make-up or alternate final exams. It is the student’s responsibility to contact the Course Director and enquire if there have been changes to course content or exam coverage.

ACADEMIC HONESTY

Cheating on exams and other forms of academic dishonesty are absolutely not acceptable. Any attempts of cheating will result in substantial penalties. Suspected breaches of academic honesty will be investigated and charges shall be laid if reasonable and probable grounds exist. Check the published regulations by York University regarding cheating and other forms of academic dishonesty on the University website (see academic policies on the ‘current students’ page of www.yorku.ca). It is assumed that you have read and are familiar with these regulations.

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