| Instructor: Dr. Hall |
Fall,
2001
|
| Meeting
Number |
Date | Topic |
Case
Assginment
|
| 1 | Aug | 21 |
|
|
| 2 | 23 | The Accounting System and Financial Statement Preparation | Smith & Son
Printing, Inc.
(ignore the investment tax credit) |
|
| 3 | 28 | Revenue
and expense recognition
Reviewed Construction accounting |
Cajun Contruction Company
(Team #1)
Candela Laser Corporation (Team #2) |
|
| 4 | 30 | "slack day" | Discussed Warnaco
Group Inc. case in class
Assigned US Home & Garden case-Due October 2. |
|
|
|
||||
| 5 | Sept | 4 | Trade
receivables
(finished Traditional Industries) -Compute selected ratios and prepare common szie income statements for 9/06. Reviewed Installment basis of revenue recognition |
Traditional Industries (we'll
start with this one)
The Regina Company(A) discussion at next meeting. (everybody responsible for both cases!) |
| 6 | 6 | Investments:
Marketable securities
finished The Regina Company (A) |
The Regina Company(A) | |
| 7 | 11 | Investments: Marketable securities
Inventories |
Wachovia Corporation--Will
dicuss in class
Kent-Ravenna Distributors, Inc. finished K-R- |
|
| 8 | 13 | Inventories
Noncurrent assets |
Tonka Corporation-Hasbro,
Inc.
Next time: Discuss the advantages/disadvantages of LIFO |
|
| 9 |
18
|
Noncurrent assets:
Development stage companies "slack day" |
Chambers Development Company, Inc | |
|
|
||||
| 10 | 20 | Liability Valuation: Bonds | R. J. Miller, Inc.
Three Faces of Early Debt Retirmnt |
|
| 11 | 25 | Pensions
reviewed basics of tax allocation |
Golden Stag Company | |
| 12 | 27 | Deferred Income Taxes | Magic Knife Corporation (A)(use FAS No. 109) | |
| 13 | Oct |
2
|
"slack day" | US Home & Garden case
due:
Be sure to consult this link for guidance |
| 14 | 9 | Executory Contracts | The Case of the Missing Debt | |
| 15 | 11 | Commitments and Contingencies | Fast Eddie | |
| 16 | 16 | Off-balance sheet Debt | UFS Corporation | |
| 17 | 18 | Troubled Debt Restructuring | Oakwood
Corporation
For Alternative (A), consider the effect of the restructuring on the Bank. Use FAS No. 114--how does no. 114 differ from the original requirements in FAS No. 15? |
|
| 18 | 23 | Accounting for Owners' Equity | Intilext Technology, Inc. (stock options) | |
| 19 |
25
|
"slack day" | Individual cases due.
consult this page for assistance. |
|
|
|
||||
| 20 | 30 | Cash Flow Analysis | Weiss Markets, Inc. | |
| 21 | Nov | 1 | Financial Statement and Pro Forma Analysis | The Charter Company |
| 22 |
6
|
"slack day" | ||
|
|
||||
| 23 | 8 | Consolidated Financial Statements | Digilog, Inc. | |
| 24 | 13 | Earnings per share | Nelson Industries (use
FAS No. 128)
Anderson Industries, Inc.(use FAS No. 128) |
|
| 25 |
15
|
"slack day" | ||
| 26 | 20 | Foreign Currency Translation
download powerpoint slides--review (choose chapter 13) additional powerpoint slides-choose chapter 12 |
Data Chip Technology Corporation | |
| 27 | 27 | International Accounting Issues
download powerpoint slides--review (choose chapter 12-international) |
SmithKline Beecham PLC | |
| 28 | 29 | "slack day" | ||
| 29 | Dec | 4 | Restating Financial Statements | D. F. W. Imports (A) |
| 30 | 6 | Assessing the Quality of Earnings and Assets | Fotomat |