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Financial Accounting

  • Enseignant(s): E.Demers
  • Titre en français: Comptabilité Financière
  • Cours donné en: anglais
  • Crédits ECTS: 6 crédits
  • Horaire: Semestre d'automne 2018-2019, 3.0h. de cours + 1.0h. d'exercices (moyenne hebdomadaire)
  •  séances
  • site web du cours site web du cours
  • Formations concernées:
    Maîtrise universitaire ès Sciences en sciences actuarielles

    Maîtrise universitaire ès Sciences en finance : Entrepreneuriat financier et science des données

    Maîtrise universitaire ès Sciences en finance, Orientation gestion des actifs et des risques

    Maîtrise universitaire ès Sciences en finance, Orientation finance d'entreprise

 

Objectifs

Financial accounting and reporting is concerned with the financial information that is disclosed and disseminated by a firm to persons who are external to the company. The objective of this course is to provide a strong foundational understanding of financial accounting concepts, methods, and uses, with an emphasis on critically analyzing, interpreting, and evaluating corporate financial statements and related disclosures. While approaching the subject of financial accounting from the perspective of a financial statement user, it will nevertheless be necessary for us to develop a thorough understanding of how accountants aggregate and prepare corporate financial accounting information for public dissemination in order to enhance our understanding of the underlying economics of the transactions and events that are depicted in financial statements. A significant component of the course will entail making use of “textbook knowledge” to interpret and understand “real world” corporate financial statements. Students will learn to be critical users of financial statements, including developing sensitivity to the managerial assumptions, policy choices, and soft estimates that are embedded in a firm’s reported figures (i.e., factors associated with “earnings management”).

Contenus

Topics covered will include: a brief review of the core financial statements and the financial reporting environment; an introduction to financial statement analysis; developing an understanding of earnings management; detailed accounting and analysis of specific topics (e.g., inventories, intercorporate investments, long-term debt, etc.).

Références

  • Kieso, Weygandt & Warfield. "Intermediate Accounting IFRS Edition", 3rd edition, ©2018. Publisher: Wiley.
  • Harrison, Horngren, Thomas, Tietz, and Suwardy, “Financial Accounting: International Fianncial Reporting Standards”, 11th edition, ©2018. Publisher: Pearson.
  • Other cases and materials as announced on the Moodle site.

Pré-requis

There are no official prerequisites for this course. However, this is designed to be an intermediate level course in financial accounting, with emphasis on analysis. Thus, a basic understanding of financial accounting concepts and procedures, such as that provided by an introductory undergraduate course, is assumed knowledge (i.e., bookkeeping and the double-entry system; core concepts such as the definitions of assets and liabilities, materiality and the going concern assumption, etc.; preparation of financial statements). Students who do not have this requisite knowledge are strongly encouraged to review and obtain it within the first few weeks of the course.

Evaluation

1ère tentative

Examen:
Ecrit 3h00 heures
Documentation:
Autorisée avec restrictions
Calculatrice:
Autorisée avec restrictions
Evaluation:

Final exam: 70%
Format: written; 3h00 hours
Documentation allowed: 1 A4 sheet (double-sided) of notes
Calculator: allowed with restrictions (only non-programmable allowed)


Group assignments: 30%

Rattrapage

Examen:
Ecrit 3h00 heures
Documentation:
Autorisée avec restrictions
Calculatrice:
Autorisée avec restrictions
Evaluation:

Final exam: 100%
Format: written; 3h00 hours
Documentation allowed: 1 A4 sheet (double-sided) of notes
Calculator: allowed with restrictions (only non-programmable allowed)



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