Topic #1: Establishing the Accounting Equation.
References: text, chapter #1, pages 1-10; class notes
Topic #2: Introducing the Balance Sheet.
References: text, chapter #2, pages 17-50 ; class notes
Topic #3: Case Study #1
References: text, chapter #2, page #45
Topic #1: Analyzing business transactions.
References: text, chapter #3, pages 51-60; class notes
Topic #2: Exploring the account and the ledger.
References: text, chapter #4; pages 82-85
Topic #3: Analyzing debit and credit theory.
References: text, chapter #4; pages 86-93
Note: Test on chapters #1, 2, 3, and 4 next class
* PRACTICE TEST on chapters 1, 2, 3 and 4 
Reference: review sheet
Unit #3: Using Accounts
Topic #1: Expanding the Owner's Equity section of the ledger
References: text, chapter #5, pages 124-131
Topic #2: The Journal and Source Documents
Reference: text, chapter #6; pages 167 - 185
Topic #1: Provincial Sales Tax
Reference: text, chapter #6; pages 190 - 193
Topic #2: Goods and Services Tax
Reference: text, chapter #6; pages 196 - 202
Topic #3: Posting to the ledger
Reference: text, chapter #7; pages 222 - 232
Topic #1: Analyzing financial data - the common-size Income Statement
Reference: text, chapter #7, pages 242 - 243
Topic#2: the six-column worksheet
Reference: text, chapter #8, pages 264 - 272
Topic #3: formal financial statements (the Income Statement and related Balance Sheet)
Reference: text, chapter #8, pages 276 - 285; and pages 280 - 285
Topic #1: review of chapters 5, 6, 7, and 8
Reference: text, chapters 5, 6, 7, and 8
Topic #2: SELF-TEST on chapters 5, 6, 7, and 8
Reference: text, chapters 5, 6, 7, and 8
Topic #1: Case Study - Why doesn't Net Income equal cash?
Reference: text, chapter #8, page 304
Topic #2: Simple adjustments: prepaid expenses; late purchase invoices
Reference: text, chapter #9, pages 312 - 323
Topic #3: Case Study - Complex adjustments: accrued expenses, accrued revenues
Reference: web lesson; class notes
Topic #1: Case Study: Adjusting for Accrued Expenses
Topic #2: Closing entries
Reference: text, chapter #9, pages 329 - 340
Topic #3: Adjusting for depreciation
Reference: text, chapter #9, pages 343 - 351
Note: Quiz on chapter 9 next class
Review of chapter #9
Topic #1: Subsidiary ledger theory
Reference: text, chapter #10, pages 380 - 384
Topic #2: Case Study: Correcting a Mistake Made When Closing the Ledger.
* Self Quiz on chapter #9
Reference: text, chapter #9
Topic #1: Subsidiary ledger systems
Reference: text, chapter #10, pages 387 - 393
Topic #2: Customer's Statement of Account
Reference: text, chapter #10, pages 399 - 402
Topic #3: Mid-term Exam Review Reference: Review Sheet
Topic #1: The Merchandising Business
Reference: text, chapter #11, pages 423 - 428
Topic #2: Accounting procedures for a merchandising business
Reference: text, chapter #11, pages 431 - 432
Topic #3: Worksheet for a merchandising business
Reference: text, chapter #11, pages 435 - 441
Topic #1: Merchandising returns and allowances
Reference: text, chapter #11, pages 444 - 451
Reference: Review Sheet
Topic #1: Perpetual inventory
Reference: text, chapter #11, pages 455 - 457
Case Study: Analyzing the effects of an inventory error.
* Test, chapters #10 and 11
Reference: text, chapters #10 and 11
Topic #1: The synoptic journal
Reference: text, chapter #12, pages 482 - 497
Topic #2: The five journal system
Reference: text, chapter #12, pages 506 - 512
Topic #1: Cash discounts
Reference: text, chapter #12, pages 516 - 520
Topic #2: Personal Banking
Reference: text, chapter #14, pages 582 - 587
Topic #3: Bank Credit Cards
Reference: text, chapter #14, pages 589 - 591
Topic #1: Banking for a business
Reference: text, chapter #14, pages 594 - 603
Topic #2: Cash Control - the Bank Reconciliation Statement
Reference: text, chapter #14, pages 609 - 614
Topic #3: Cash Control - the Petty Cash Fund
Reference: text, chapter #14, pages 618 - 622
Topic #1: Accounting Controls for Expenditures
Reference: text, chapter #14, pages 624 - 625
Topic #2: UNIT TEST on chapters 12 and 14
Reference: text, chapters 12 and 14
Topic #1: Comparing financial data
Reference: text, chapter #15, pages 652 - 661
Topic #2: Simple ratios and percentages
Reference: text, chapter #15, pages 666 - 670
Topic #3: Additional ratios and percentages
Reference: text, chapter #15, pages 674 - 676
Topic #1: Review for unit test on Chapter #15
UNIT TEST on chapter 15
Reference: text, chapters 15
Topic#2: Accounting Careers: Chartered Accountant; Certified Management Accountant; and Forensic Accountant
Reference: text, pages 48; 378; and 79;
Topic#1: Accounting Careers: Corporate Controller; Audit Operations; and Corporate Finance
Reference: text, pages 261; 307; and 650
Topic#2: Assignment: Researching an accounting career.
Reference: The Internet
Exam Review: Review Materials
Reference: Chapters # 5, 6, 7, 8, 9, 10, 11, 12, 14, 15
Reference: Review Materials - Chapters # 5, 6, 7, 8, 9, 10, 11, 12, 14, 15