adm3340a - INTERMEDIATE ACCOUNTING II ADM3340A Fall 2008...

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ADM 3340A Intermediate Accounting Part II – Fall 2008 Page 1/7 INTERMEDIATE ACCOUNTING II ADM3340A Fall 2008 Professor : Office : Telephone: E-mail : Class Hours : Office Hours: Classroom Prerequisite(s) Program of study Brian Conheady http://www.telfer.uottawa.ca/component/listing,Conheady,%20Brian/option,co m_directory/page,viewListing/lid,179/Itemid,116/lang,En/ DMS 7157 613-562-5800 Ext. 4758 [email protected] (For reasons of privacy, confidentiality, and security you must use your University of Ottawa email address when emailing Professor Conheady: no UofO email address, no response.) Tuesday 1:00pm – 2:30pm Thursday 11:30am – 1:00pm Tuesday 11:00am – 12:00pm Wednesday 1:00pm - 2:00pm Thursday 5:00pm – 6:00pm DMS 4120 ADM2342 Specialization in Accounting Course Deliverable Due Date Weight on Final Grade 8 x 2% “pop”-quizzes In class, on a random basis throughout the term. 16% Midterm exam 9:00am – 11:30am: 18 Oct 2008: DMS1160 34% Bond exercise 5:00pm: 07 Nov 2008 10% Final exam To be announced 40% In order to pass the course, you must receive at least 37 marks (50% weighted average) out of 74 marks for the two exams. For the final exam, you are responsible for all course material, but the emphasis will be on the material introduced after the mid-term exam.
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ADM 3340A Intermediate Accounting Part II – Fall 2008 Page 2/7 Course Objectives This course is a continuation of its prerequisite ADM2342. Concepts and procedures, including current and proposed accounting practice, are studied within the context of specific financial statement items. This course extends the material covered in ADM2342 and focuses on the development of professional judgement by looking at how generally accepted accounting principles are applied in practice. Students are expected to become adept at making journal entries and preparing and presenting financial statements complete with notes. It is also expected that this course will provide the student with an understanding of such topics as alternative procedure proposals and debates, the consistency of practices with respect to accounting principles, and the conceptual issues underlying financial reporting. Scope of the course This course focuses on various theoretical and practical topics related to the following: Investments in debt and equity securities; Liabilities; Shareholders’ equity; Complex debt and equity instruments; Earnings per share (EPS); Accounting changes; Cash flow statements. Textbooks and Other Materials Required : Intermediate Accounting, Beechy & Conrod, McGraw Hill Ryerson: o Chapter 11, Volume One, 3 rd Edition, 2005: also freely downloadable at either: o http://highered.mcgraw-hill.com/sites/0070930317/information_center_view0/sample_chapter.html or o http://highered.mcgraw-hill.com/sites/dl/free/0070930317/237734/New_BeechyConrod3eCh11.pdf o Volume Two, Fourth Edition, 2008 (Chapters 12, 13, 14, 19, 20, and pp 1304-1314) o CICA Handbook and IFRS – available online at the university library; see Note #6
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This note was uploaded on 01/07/2010 for the course ACCOUNTING adm3340 taught by Professor Collier during the Fall '09 term at University of Ottawa.

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adm3340a - INTERMEDIATE ACCOUNTING II ADM3340A Fall 2008...

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