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Financial Accounting

  • Enseignant(s):  
  • Titre en français: Comptabilité Financière
  • Cours donné en: anglais
  • Crédits ECTS:
  • Horaire: Semestre d'automne 2019-2020, 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, Orientation gestion des actifs et des risques

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

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

 

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 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

The main topics covered are:

  1. Introduction to Financial Accounting
  2. Accounting Records & Financial Statements
  3. Long-Lived Tangible Assets
  4. Intangible Assets
  5. Inventories
  6. Revenue Recognition & Receivables
  7. Intercorporate Investments & Consolidated Financial Statements
  8. Liabilities
  9. Deferred Taxes
  10. Leases
  11. Financial Statement Analysis
  12. Accounting Discretion and Earnings Manipulation

Références

  • Harrison W.T., Horngren C.T., Thomas B., Tietz W., Suwardy T., “Financial Accounting: Global Edition: International Financial Reporting Standards”, 11th edition, ©2018.
  • Slides, exercises & study aids (Moodle website).

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 2h00 heures
Documentation:
Non autorisée
Calculatrice:
Autorisée avec restrictions
Evaluation:
  • 2 hours written exam, closed book (100%)
  • Allowed Calculators for the exam: TI-30X IIB or HP 10S (no other calculators allowed). Calculators cannot contain any text, equations or accounting records in the memory related to the course.

Rattrapage

Examen:
Ecrit 2h00 heures
Documentation:
Non autorisée
Calculatrice:
Autorisée avec restrictions
Evaluation:
  • 2 hours written exam, closed book (100%)
  • Allowed Calculators for the exam: TI-30X IIB or HP 10S (no other calculators allowed). Calculators cannot contain any text, equations or accounting records in the memory related to the course.


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