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adm2342m - INTERMEDIATE ACCOUNTING I ADM2342 M Winter 2012...

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INTERMEDIATE ACCOUNTING I ADM2342 M Winter 2012 Professor Brian Conheady Office DMS 7157 Telephone 613-562-5800 Ext. 4758 E-mail [email protected] Please use ADM2342M as the subject in the email. (For reasons of privacy, confidentiality, and security you must use your University of Ottawa email address when emailing Professor Conheady and the ADM2342 M Teaching Assistant) Class Hours Monday 11:30am-1:00pm Thursday 1:00pm-2:30pm Office Hours Thursday 2:30pm-5:30pm Friday 1:30pm-4:00pm Class Location DMS 1150 Prerequisite(s) ADM1340 or ADM2340 Program of study Specialization in Accounting Doc Depot You must access the ADM2342 M folder in doc-depot at least twice weekly during this course. Course Deliverable Due Date/Time Weight on Course Grade WileyPLUS assignment* January 22, 2012, before 11:00pm. Late assignments will not be accepted by WileyPLUS. 5% In-class quizzes 2 quizzes x 5 marks/quiz: February 2 nd and 16 th . 10% Mid-term exam** Saturday 18 th February 2:00pm-4:30pm location to be announced. 35% Final exam** April 11-24 examination period 50% Class protocol See page 6 * If the WileyPLUS assignment is not submitted by the due date and time, any student(s) involved will automatically receive a score of zero on the assignment and will normally receive an INC grade for the course. ** Normally, in order to pass the course, you must receive at least 42.5 marks (50% weighted average) out of 85 marks for the two exams. This course does not have a deferred mid-term examination: see Note # 6 on page 5/9.
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ADM2342 M Intermediate Accounting I Winter 2012 Page 2/9 Course Objective This course, along with ADM3340 Intermediate Accounting II, is designed to provide students with a strong foundation for the practice of accounting in the 21 st century. It focuses on the development of competencies by incorporating knowledge with the skills and attitudes necessary to succeed as accounting professionals in Canada’s multiple standards [Accounting Standards for Private Enterprises (ASPE) and International Financial Reporting Standards (IFRS)] environment. Scope of the course This course focuses on various theoretical and practical issues related to the following specific topics: The Canadian Financial Reporting Environment Conceptual Framework Underlying Financial Reporting (self-study) The Accounting Information System (self-study) Reporting Financial Performance Financial Position Revenue Recognition Detailed analysis of accounting methods related to: cash and receivables; inventories; investments in debt and equity securities; property, plant & equipment; and depreciation, impairment, disposition, and revaluation. Textbooks and Other Resources 1) Intermediate Accounting , Kieso, Weygandt, Warfield, Young & Wiecek, 9 th Canadian edition, Volume 1, John Wiley & Sons Canada Ltd., 2010 and WileyPLUS [WileyPLUS is required for this course. Please read “Important Note” 2 on page 3/9 below.] 2) CICA Handbook (Amended to date) Not available in bookstore - see “Important Note” 9 on page 6/9 below.
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