Course Outline

Course Outline - McGill University Desautels Faculty of...

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McGill University Desautels Faculty of Management Course Outline Fall 2008 Intermediate Financial Accounting 1 ACCT 351 Section 003: CRN 3438 ______________________________________________________________________ _ Instructor: Ralph Cecere, C.A., Bronfman 320, Class is held from 11:30am-1:00pm on Mondays and Wednesdays (Except Dec 2) in Bronfman 179 Office Hours: Mondays and Wednesdays 10:15am-11:15am (or by appointment) _______________________________________________________________________ _ Required Text: “Intermediate Accounting” Volume One (with Wiley Plus ), Kieso, Weygandt, Warfield, Young & Wiecek, Eighth Canadian Edition. Course Overview and Objectives: This course is an examination of the theoretical foundation for financial reporting and revenue recognition. We will talk about the tools of accounting, including a review of the accounting process and compound interest concepts. More importantly, in this course you will learn about asset recognition, measurement and disclosure. While some of these topics are covered in the introductory class from a user perspective, this course examines the importance and the impacts of these accounting processes from a financial statement preparer’s point of view. In recent years the field of financial reporting has undergone major changes. The corporate scandals of Enron, WorldCom and many other leading companies brought major changes to the areas of financial reporting and auditing. Globalization and the establishment of the International Financial Reporting Standards (IFRS) also have major effects on the field. This course has been designed to provide you with the building
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This note was uploaded on 01/09/2010 for the course ACCT 351 taught by Professor Desmondtsang during the Spring '08 term at McGill.

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Course Outline - McGill University Desautels Faculty of...

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