Enron Case Study

Topics: Grade, Final examination, ECTS grading scale Pages: 8 (1602 words) Published: August 10, 2010
Department of Career and Management Studies

Course Outline

Course Name:Advanced Financial Accounting III

ACCT 453 / CCFC 513-771

Instructor:Jim Wilson C.A. jim.wilson@mcgill.ca
Course AssistantMathew Goldsmith mathew.goldsmith@mail.mcgill.ca Email: The instructors can be reached from the email tool within WebCT

Contact Information: Heico 2004 Member Inc.
c/o Ivaco Rolling Mills
1040 County Road 17
L’Original, Ontario K0B 1K0

Course Objectives:To provide the students with a thorough and detailed understanding of the underlying concepts and accounting treatment of inter-corporate long-term investments (consolidations and business combinations). To introduce and discuss topics including foreign currency transactions, translating foreign operations, hedge accounting, not for profit accounting, interim and segmented reporting. To discuss and draw student’s attention to current developments within the accounting profession.

Course Description:Reporting relevant financial information subsequent to long-term inter-corporate investments. The preparation of consolidated financial statements with emphasis on their economic substance rather than legal form.

Texts:Modern Advanced Accounting in Canada, Hilton/Herauf, 5TH Edition
C.I.C.A. - Handbook Canadian Institute of Chartered Accountants (specific sections indicated on the syllabus)

Evaluation: Final grades will be determined as follows:

Mid-term exam 30%
Final exam 70%

Although the completion of weekly assignments does not factor into the final grade, their importance cannot be over emphasized. The lectures provide the basic knowledge and the assigned problems build on that knowledge. Completion of these assignments is an absolute minimum for the student to gain an understanding of the subject matter. Assignments will be reviewed in class.

Students are responsible for all materials for the exams, whether or not it is covered in class. Exams will be a combination of all types of questions based on all sources, and students may be required to integrate theoretical concepts from the text to substantiate their arguments.

No make-up tests or make-up assignments are allowed in this course.

“In the event of extraordinary circumstances beyond the University’s control, the content and/or evaluation scheme in this course is subject to change.”

Course Requirements:Calculators
Only non-programmable, no-tape, noiseless calculators are permitted. Calculators capable of storing text are not permitted in tests and examinations.

Dictionaries are not permitted.

Handheld Devices
Handheld devices capable of storing text and having calculator functionality (e.g. Palm, etc.) are not permitted.

Additional Information: Methodology
The material covered in the classroom will be used to supplement textbook readings. Each class will consist of a lecture lasting approximately one and half to two hours. The remainder of the class time will focus on review of all assigned problems and exam writing techniques.

Every chapter should be read twice. The first reading should be done prior to attending class and the second reading should be done after the class discussion of the chapter. The questions at the back of each chapter follow directly from the reading. Students should be able to answer these questions after a thorough reading of the material.

Academic Integrity:Code of Student Conduct
McGill 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). L'université McGill attache une haute importance à l'honnêteté académique. Il incombe par conséquent à tous les étudiants de comprendre ce que...
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