Department of Career and Management Studies
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[pic 1]Department of Career and Management Studieswww.mcgill.ca/conted-cms/Financial Accounting 2CCFC 512 – Fall 2015[pic 2]Lecturer: Ryan Abrams [email protected] Day & Time: Tuesdays & Thursdays 6:05pm-8:55pmLocation: ENGMD 280Required Text: “Intermediate Accounting”, Kieso, Weygandt, Warfield, Young & Wiecek, Tenth Canadian Edition, Volume 2. A financial calculator is required, theTI BA II-Plus Financial calculator is highly recommended.We are accessible by email for questions. We will do out best to respond to all questions in a timely manner, which normally means 24 hours. We do not have office hours; however, we are available after class for in-person questions.Course ObjectivesThis course is a continuation of Intermediate Financial Accounting 1 and involves an examination of the theoretical foundation for financial reporting focusing on the ‘credit’ side of the Balance Sheet. More specifically, we will cover liability, equity, and hybrid security recognition, measurement and disclosure. While some of these topics are covered in the introductory class for a user perspective, this course examines the importance and the impacts of these accounting processes from a financial statement preparer’s point of view at an intermediate level.Grading2 Quizzes 20% Mid-term exams1 40%Final Exam2 40% 100%1The Mid-term will be held in class and will last roughly 3 hours.2The final exam is cumulativeCourse Material: Only non-programmable, no-tape, noiseless calculators are allowed. Calculators capable of storing text are not permitted in examinations.Handheld devices capable of storing text and having calculator functionality (e.g. Palm, etc.) are not permitted. Language dictionaries are permitted.
The TI BA II PLUS financial calculator is REQUIRED.Academic Integrity: Code of Student ConductMcGill University values academic integrity. Therefore all students must understand the meaning and consequences of cheating, plagiarism and other academic offences under the Code of Student Conduct and Disciplinary Procedures (see www.mcgill.ca/integrity for more information).Final Exam Policy: RegulationsStudents should not make other commitments during the final exam period. Vacation plans do not constitute valid grounds for the deferral or the rescheduling of examinations. See the Centre Calendar for the regulations governing Examinations: