Integration and Problem Solving Sangeeta Hollo

Integration & Problem

Solving
Course Information
Course Number: ACTG 4P12
Term/Year/Duration: Fall 2024 D02
Course Title: Integration and Problem Solving

Instructor Information
Instructor Name: Sangeeta Hollo, MAcc, CPA, CA, CIA
Email: [email protected]
Office Location: GSB230
Contact: Please contact me via email
Office Hours: Tuesday and Thursday 9:30 – 10:30 or by appointment (please email times you
are available to meet)

Times and Locations

Section 01: GSB306 Tuesday and Thursday from 12:30 to 14:00
Section 02: GSB308 Tuesday and Thursday from 15:30 to 17:00

Note: Classes at Brock University end ten minutes ahead of the hour or half hour to facilitate transfer
time.

Course Calendar Description

Incorporates sub disciplines of accounting in the context of a wider view of organizations through the
examination of applied and theoretical issues.

Course Prerequisites
ACTG 3P23, 3P33, 4P41 or 3P43 and 3P11 or 3P63 or 4P61.

Technical competence is assumed. Students should ensure that they have the necessary prerequisites to
take this course. Students not possessing the prerequisites will be automatically deregistered.

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Learning Objectives
ACTG 4P12 is designed for students who are registered in the Bachelor of Accounting. The main
objectives of the course are:

1) To integrate knowledge from various functional areas of accounting and the business disciplines in a
professional context.

2) To develop analytical, diagnostic, and decision-making skills.

3) To apply knowledge and form professional judgement in the context of real-world situations
presented in complex cases.

Required Readings or Texts

Cases will be available on Brightspace. Textbooks and notes from previous courses (both accounting and
other disciplines) may prove useful in recalling some of the technical skills required in evaluating parts of
the case.

CPA Canada Standards and Guidance Collection. The database can be found under the Accounting and
Finance Database in the libraries section of the Brock website. Students are responsible for standards
referenced in each assigned case.

Course Format:
The course will consist of face-to-face lectures, general discussion and in-class case discussion during
scheduled class time. The outlines for each lecture and other materials are posted on Brightspace.

Keys to Success:
 Before class
o Download slides and case from Brightspace
o Read the case
o Review relevant technical
o Attempt the case
 Attend class with case, slides and case attempt
 After class
o Debrief case attempt using the posted solution
o Prepare a technical summary
o Rewrite sections of case attempt

Course Communications
 Email correspondence will be sent to students’ Brock (@ brocku.ca) email account. Students are
responsible for checking this email account on a regular basis.
 Email correspondence must be sent from Brock email accounts. E-mail from other sources will be
deleted. Contact by other means, such as Teams Chat, etc. will not receive a response.
 Emails sent must include the following: student’s name, course name (ACTG 4P12) and section
number in the subject line of the email. Emails without this information will not receive a response.
 The course outline and other materials will be posted on Brightspace. Announcements (including
class cancellations, if any) will be posted on Brightspace and should be checked before class.

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Assessment Components
The choice is yours! Students choose the weights assigned (in increments of 5%) to various components
of their course grade. The weights chosen must fall within the ranges indicated below and add to 100%.
Before the end of term, a form will be provided to students to finalize their weighting scheme. This will
be the students’ only opportunity to complete the weighting scheme.

Note # Range Default Weights – Note 1

Class Participation Note 2 0% - 10% 0%
Introduction Quiz Note 3 N/A - 1% 1%
Audit Planning and Procedures Quiz Note 3 N/A - 1% 1%
Revenue and Intangibles Quiz Note 3 N/A - 1% 1%
Contribution Margin and Breakeven Analysis Quiz Note 3 N/A - 1% 1%
Practice Online Test Submission Note 4 N/A - 1% 1%
Test #1 Note 5 10% - 20% 20%
Test #2 Note 5 25% - 35% 35%
Final examination Note 7 30% - 60% 40%
Final grade 100%

Late Submission Policy

All coursework (listed under “Assessment Components”) must be submitted on time. Late submissions
will not be accepted and will automatically result in a mark of zero.

Notes:
1) Default Weights

These weights will be assigned to any student who does not finalize a weighting scheme form as
instructed.

2) Class Participation

In this course, the typical class will involve in-depth discussion of pre-assigned cases. As a result, it is
important to come prepared to discuss the case assigned for each class, as indicated in the “Class
Schedule”. To prepare material in advance, students are required to read and prepare the case. Then,
class time will be used to learn through discussion. Those who do not come prepared will only have a
superficial knowledge of the material and will not have a basis for good participation. This preparation
deepens students’ knowledge, their ability to identify issues in a client situation from that knowledge
and their understanding and ability to explain these issues -- their case writing skills.

Class participation will be based on presenting and discussing assigned case material. Demonstrated
effort, rather than correctness, will be the basis of evaluating this component of the course.

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Participation will be tracked on a class-by-class basis. In the first class a seating chart will be completed.
Students are expected to sit in the same seat for every class.

3) Quizzes

Quizzes are completed and submitted on Brightspace and will be multiple-choice questions. The quizzes
will appear on Brightspace the day of the quiz. Each quiz must be completed on an individual basis.
Students have only ONE attempt per quiz. Please be sure to have all electronic devices closed, no
additional browser windows open as they could interfere with online functionality, and a distraction-
free environment while completing the quiz. Quizzes are available online as of 12:00 a.m. and due by
11:59 p.m. on the due date. See “Class Schedule” at the end of the course outline for specific quiz dates.
There is no make-up for quizzes. If a student misses a quiz, a grade of zero will automatically apply.

Please read the directions and follow them. The computer marks the quizzes. If an answer is marked
wrong because directions were not followed, it will not be remarked.

4) Practice Online Test Submission

There will be a practice online test submission before Test#1 to familiarize students with the
“Assignment” function on Brightspace. This practice online test submission will be open from Monday,
September 30, 2024 at 9 AM to Thursday, October 3, 2024 at 4 PM. Please note this time frame only
applies to the practice online submission as the tests and final exam will only be open for 3 hours and
will be written in assigned computer labs. Lab allocations will be posted closer to the tests and final
exam dates.

Students have only ONE attempt for the submission. Please be sure to have all electronic devices closed,
no additional browser windows open as they could interfere with online functionality, and a distraction-
free environment while completing the submission. There will be no make-up for the practice online
test submission. If students miss the practice online test submission, a grade of zero will automatically
apply.

5) Tests (Test #1 Saturday, October 5, 2024, 7 PM to 10 PM

and Test #2 Saturday, November 16, 2024, 2 PM to 5 PM)

Tests will be cases written out of class in a computer lab.

If a medical emergency arises, students must inform me BEFORE the time when the test is scheduled. If
students miss a test for valid medical reasons, appropriate original medical documentation must be
submitted within seven days of the test. If these conditions are not met, students will be assigned a
mark of zero on the test. If the medical documentation is deemed appropriate, the weight will be shifted
to their final exam.

Refer to the Accommodations section of the course outline for appropriate medical documentation.

There will be no make-up for missed tests.

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6) Re- Marks

Requests for re-marks of the tests must be made in writing at least 24 hours after it is returned and no
later than five business days from when it is returned.

7) Final Exam

The final exam will be held at a date to be announced. Do not make travel plans until the final exam
schedule is posted.

There will be no make-up for the final examination. If a medical emergency arises, students must inform
me BEFORE the time when the final exam is scheduled. If students miss it for valid medical reasons,
appropriate medical documentation must be submitted within seven days of the final exam. If these
conditions are not met, students will be assigned a mark of zero on the final exam. If the medical
documentation is deemed appropriate, a deferred final examination will be written with the Winter
2025 ACTG 4P12 course offering at a date to be announced. As such, since this course is required to
graduate, you will not meet degree requirements in January, and thus will not be eligible to start the
MAcc in January 2025 or register for modules with CPAO.

Refer to the Accommodations section of the course outline for appropriate medical documentation.

Important dates
Tuesday, November 5, 2024, is the last date for withdrawal from the course without academic penalty.

Tuesday, October 29, 2024, is the date students will be notified of 15% of their course grade.

Monday, October 14, 2024, to Friday, October 18, 2024, is Reading Week: no classes are scheduled. The
university is closed Monday, October 14, 2024, for Thanksgiving Day.

Saturday, December 7, 2024, to Thursday, December 19, 2024, is the scheduled final examination
period.

Relationship between attendance and grades

Students are expected to attend all classes. Students are responsible for the content of handbook
classes.

Grades
The Brock University criteria for grades will be applied for all work in this course:

The Grade of A

The marks of 90 to 100 are reserved for students where work is of outstanding quality that provides
clear evidence of a rare talent for the subject and of an original and/or incisive mind.

The marks of 80 to 89 are awarded to students for excellent, comprehensive, accurate work in which
evidence of a certain flair for and comprehension of the subject is clearly perceptible.

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The Grade of B

The marks 70 to 79 are awarded to students who have a sound grasp of the most important goals of the
course and whose work may be described as careful, craftsman like, competent and good without being
distinguished.

The Grade of C

The marks of 60 to 69 are awarded to students who show average competence which falls short of the
standard of a B grade through incompleteness or inaccuracy; their work may be described as adequate.

The Grade of D

The marks 50 to 59 are awarded to students who barely satisfy the minimum requirements for the
course.

The Grade of F

The Grade of "F" in a course means that the student, having failed to satisfy the minimum requirements,
does not receive formal credit.

Classroom Conduct
 Recording of lectures is strictly prohibited.
 Students may drink appropriate beverages in class but refrain from eating once class has begun.
 Arrive on time, and do not prepare to leave until class is complete.
 Ensure cell phones are turned off before class begins unless you are expecting an emergency call.
 Kindly obtain permission to keep your cell phone on before class begins if it is necessary.
 Reading/sending/receiving text messages or email during class is rude and unprofessional. If
students are caught performing any of these activities, students will be asked to leave class and will
be permitted to return to class only after they have made an appointment to see me.
 Use of laptops/tablets is only permitted in class for academic purposes, specifically for taking class
notes.

Academic Policies
Academic Integrity
Academic misconduct is a serious offence. The principle of academic integrity, particularly of doing one’s
own work, documenting properly (including use of quotation marks, appropriate paraphrasing and
referencing/citation), collaborating appropriately, and avoiding misrepresentation, is a core principle in
university study. Students should consult Section VII, “Academic Misconduct”, in the “Academic
Regulations and University Policies” entry in the Undergraduate Calendar, available at
http://brocku.ca/webcal to view a fuller description of prohibited actions, and the procedures and
penalties. Information on what constitutes academic integrity is available at
https://brocku.ca/academic-integrity/

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In the context of this course, academic misconduct may take many forms, and is not limited to the
following:

 Using notes from students in prior semesters

 Seeking and using the solutions to the cases used in class
 Copying
 Plagiarizing
 Bringing and using material other than that allowed to tests/exams
 Using the internet during tests/exams

Any student caught engaging in such activities will be subject to academic discipline ranging from a mark
of zero on the evaluation to dismissal from the University. Any student abetting or otherwise assisting in
such misconduct also will be subject to academic penalties.

Intellectual Property Notice

All slides, presentations, handouts, tests, exams, and other course materials created by the instructor in
this course are the intellectual property of the instructor. A student who publicly posts or sells an
instructor’s work, without the instructor’s express consent, may be charged with misconduct under
Brock’s Academic Integrity Policy and/or Code of Conduct, and may also face adverse legal
consequences for infringement of intellectual property rights.

Recording of lectures is not allowed.

Accommodations
The University is committed to fostering an inclusive and supportive environment for all students and
will adhere to the Human Rights principles that ensure respect for dignity, individualized
accommodation, inclusion and full participation. The University provides a wide range of resources to
assist students, as follows:

a) If you require academic accommodation because of a disability or an ongoing health or mental

health condition, please contact Student Accessibility Services at [email protected] or 905 688
5550 ext. 3240.

b) Medical Documentation

Medical Self-Declaration Forms (short term)

The student medical self-declaration form is intended to replace the need for a medical note and
supporting documentation from a health care provider when, in the case of a short-term medical
circumstance, a student wishes to seek an academic consideration. The request is to be made in
good faith by the student requesting academic consideration due to a short-term condition that
impacts their academic activities (e.g., participation in academic classes, delay in assignments, etc.).

The period of this short-term medical condition for academic consideration must fall within a 72-
hour (3-day) period. The form needs to be submitted to your instructor either during your brief
absence or, in cases where you are too unwell, within 24 hours of the end of your 3-day brief
absence.

Note 1: The medical self-declaration form may only be used once per course per term.

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Note 2: In cases where a student has a medical circumstance that will impact academic activities
that exceeds 72 hours (3 days), or in the case of a request for a deferred exam, the Brock University
Medical Verification Form must be submitted.

Medical Verification Form (extended period/exam deferral)

In cases where a student requests academic consideration due to a medical circumstance that
exceeds 72 hours (3 days) and will impact their academic activities (e.g., participation in academic
classes, delay in assignments, etc.), or in the case of a final exam deferral, the medical verification
form must be signed by the student and the health professional as per process set out in Faculty
Handbook III:9.4.5

c) If you are experiencing mental health concerns, contact the Student Wellness and Accessibility
Centre. Good2Talk is a service specifically for post-secondary students, available 24/7, 365 days a
year, and provides anonymous assistance: http://www.good2talk.ca/ or call 1-866-925-5454. For
information on wellness, coping and resiliency, visit: https://brocku.ca/mental-health/

d) If you require academic accommodation on religious grounds, you should make a formal, written
request to your instructor(s) for alternative dates and/or means of satisfying requirements. Such
requests should be made during the first two weeks of any given academic term, or as soon as
possible after a need for accommodation is known to exist (i.e., posting of the examination
schedule).

e) If you have been affected by sexual violence, the Human Rights & Equity Office offers support,
information, reasonable accommodations, and resources through the Sexual Violence Support &
Education Coordinator. For information on sexual violence, visit Brock's Sexual Assault and
Harassment Policy or contact the Sexual Violence Support & Response Coordinator at
[email protected] or 905 688 5550 ext. 4387.

f) If you feel you have experienced discrimination or harassment on any of the above grounds,
including racial, gender or other forms of discrimination, contact the Human Rights and Equity Office
at [email protected].

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ACTG 4P12 FALL 2024

TENTATIVE CLASS SCHEDULE
# S DATE TOPIC CASE REVIEW
01 Review slides and course outline on
1 Thurs., Sept. 5 Introduction
02 Brightspace
Thurs. Sept. 5 – Sun. Sept. 8 Introduction Quiz on Brightspace (10 questions, 30 minutes)
CPA Canada Accounting Handbook
S.1000
Overlook
01 S.3031
2 Tues., Sept. 10 Accounting issues Video Stores
02 S.3400
S.3063
S.3064
Tues., Sept. 10 – Wed. Sept. 11 Audit Planning and Procedures Quiz on Brightspace (5 questions, 20 minutes)
CPA Canada Assurance Handbook
CAS 200
01 Overlook
3 Thurs., Sept. 12 Audit planning CAS 300
02 Video Stores
CAS 315
CAS 320
CPA Canada Assurance Handbook
01 Overlook
4 Tues., Sept. 17 Audit procedures CAS 230
02 Video Stores
CAS 330
Tues. Sept. 17 – Wed. Sept. 18 Revenue and Intangibles Quiz on Brightspace (5 questions, 20 minutes)
CPA Canada Accounting Handbook
S.3400
S.3064
Accounting issues
S.3840
S.3820
Absent
01 CPA Canada Assurance Handbook
5 Thurs., Sept. 19 Clothing
02 CAS 200
Company
CAS 230
Audit planning and
CAS 300
procedures
CAS 315
CAS 320
CAS 330
CPA Canada Accounting Handbook
S.3061
S.3063
S.3056
S.3856
01 WW
6 Tues., Sept. 24 Quality control CPA Canada Assurance Handbook
02 Development
CSQM 1
CSQM 2
CAS 220
CAS 570
CPA Code of Conduct

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Integration and Problem Solving Sangeeta Hollo

# S DATE TOPIC CASE REVIEW

CPA Canada Accounting Handbook
S.3061
S.3063
S.3056
S.3856
01 WW
7 Thurs., Sept. 26 Quality control CPA Canada Assurance Handbook
02 Development
CSQM 1
CSQM 2
CAS 220
CAS 570
CPA Code of Conduct
Mon., Sept. 30 at 9 AM to Thurs. Oct. 3 at 4 PM Practice Online Test Submission on Brightspace
01 Internal controls Bassett Auditing textbook – 14th Edition
8 Tues., Oct. 1
02 Internal audit University p. 10, p. 183, Chapters 8 and 9
01
9 Thurs., Oct. 3 Class cancelled
02
Sat. Oct. 5, 7 PM – 10 PM Test #1, coverage up to and including Class 8
01
10 Tues., Oct. 8 Test #1 Review
02
Contribution Margin and Breakeven Analysis Quiz on Brightspace
Tues., Oct. 8 – Wed. Oct. 9
(5 questions, 20 minutes)
Management Accounting
01
11 Thurs., Oct. 10 Contribution margin Diamond RV Contribution margin
02
Breakeven analysis
Oct. 14 to 18 Reading Week
Management Accounting
Contribution margin Infant
01 Contribution margin
12 Tues., Oct. 22 under capacity Accessories
02 Finance
constraints
Business valuation
Management Accounting
Cash flow forecasting
01 Cash flow Molly-Sue Accounting information systems
13 Thurs., Oct. 24
02 forecasting Brews Assurance
Internal controls over payables,
inventory and PP&E
Strategy and Governance
01 Enterprise risk
14 Tues., Oct. 29 Comm-News Risk management
02 management
Centralization
Finance
01 Memorial City Net present value
15 Thurs., Oct. 31 Differential analysis
02 School Board Strategy and Governance
Risk management

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Integration and Problem Solving Sangeeta Hollo

# S DATE TOPIC CASE REVIEW

CPA Canada Accounting Handbook
S.3031
S.3051
S.3400
01 Outsourcing S.3840
16 Tues., Nov. 5 Royal Design
02 decisions Finance
Net present value
Strategy and Governance
Roles and responsibilities of the BOD
Pricing policies
Finance
Business valuation
01 Business
17 Thurs., Nov. 7 Free Meats Taxation
02 combinations
Sale of assets and wind-up
Sale of shares
Taxation
01 Personal Financial
18 Tues, Nov. 12 Financial Plan Personal tax planning
02 Planning
Calculation of a rental loss
01
19 Thurs., Nov. 14 Class cancelled
02
Sat. Nov. 16, 2 PM – 5 PM Test #2, coverage up to and including Class 18
01
20 Tues., Nov. 19 Test #2 Review
02
Taxation
01 Netway Acquisition of control
21 Thurs., Nov. 21 Due diligence
02 Solutions QSBC and capital gain exemption
RC-4110 – Employee or self-employed
Taxation
01 Personal Investment Barb Carle- Principal residence exemption
22 Tues., Nov. 26
02 Decisions Thiesson Deductions in the calculation of
professional income
CPA Canada Accounting Handbook
S.1000
S.3290
S.3400
S.3840
S.3856
Taxation
01 Corporate Tax Wedding Loss carryback and carryforward
23 Thurs., Nov. 28
02 Returns Planners Adjustments to taxable income
Small business deduction
Association
Shareholder loans
Taxable benefits
Finance
Cash flow forecasting
Financing

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# S DATE TOPIC CASE REVIEW

CPA Canada Assurance Handbook
Ginny’s CSRE 2400
01 Review
24 Tues. Dec. 3 Professional Taxation
02 engagements
Printing Taxation of shareholder payments
Source deductions
Dec. 7 - 19, 2024 FINAL EXAM TBA, coverage of all classes

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