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Case Studies in Accounting

ADM 4340 B
Fall 2014



Professor
Sheldon Weatherstone, CPA auditor, CA,
CPA(Ontario), CA, CA(Alberta), CA-IT,
CPA(Illinois), MBA, CRISC

Office DMS 6146
Telephone (613) 562-5800 Ext. 4928
E-Mail weatherstone@telfer.uottawa.ca
Office Hours Thursday 14:30-16:00
Class Location DMS 4120
Class Hours Friday 19:00-22:00

Prerequisite(s) ADM 3340, 3345, 3346, 3349
Program of Study
Mandatory Course of Specialization in
Accounting

Course Deliverable Due Date
Weight on
Final Grade
Contribution to Classroom
Experience
Throughout the Term 10%
Case Summaries Selected Randomly Throughout the Term 10%
Group Case Presentation See Course Schedule 10%
Mid-Term Examination October 10
th
20%
CGAO Case Competition
Case Due November 21
st
Case Presentation Evening December 3
rd

20%

Final Examination

TBD (December 4
th
17
th
)
30%
TOTAL
100%



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Course Description

The cases studied in this course present an opportunity for students to integrate the knowledge
acquired in previous accounting, tax, auditing and finance courses while putting into practice the
knowledge acquired in other management courses in the process of making multidisciplinary
decisions. Students are also able to improve their ability to address problems in multi-subject and
comprehensive cases.


Course Learning Objectives / Contribution to Program Learning Goals

The objectives of this course are to:
Formally introduce students to the case method, and foster an understanding of how cases
are used for both teaching and examination purposes.
Provide a framework that will enable students to respond, as professional accountants, to
comprehensive business cases.
Through cases (both academic and professional), allow students to integrate and apply
the knowledge acquired in previous accounting and finance courses, while drawing upon
skills developed in other courses.
Emphasize and sharpen analytical, research, decision-making, information handling, time
management, organizational, and communication skills.

As such, this course contributes to the following learning goals of the Telfer B.Com.:
LG1 Understand, Apply and Integrate Core Management Disciplines
LG2 Demonstrate Critical Thinking and Decision Making Skills
LG3 Demonstrate Leadership, Interpersonal and Communications Skills

The course is not intended to impart new technical knowledge, although students should take
note of any weaknesses that are revealed. As part of their own life-long learning plan, students
should develop their own individual study plans for addressing any technical weaknesses that are
noted.


Methods Used to Evaluate Student Performance

Contribution to Classroom Experience 10 %
Case Summaries (5 x 2%) 10 %
Group Case Presentation 10 %
Mid-Term Examination 20 %
CGAO Case Competition 20 %
Final Examination 30 %
100 %





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Contribution to Classroom Experience (10 percent)
The success of the course for both students and professor depends on active, thoughtful
participation by the members of the class during discussions, case writing, and case take-ups.
Attendance is, of course, an integral part of class participation and according to school policy is
mandatory (anyone found missing class will receive a mark of zero for class participation).
The mark each student receives will reflect the quantity and quality of that students participation
in class discussion and their effort towards making the classroom experience a better one because
of their presence. Appendix C provides a format for you to have some input into your class
participation grade. The completed Appendix C is due in the last class of the term.

Case Summaries (10 percent)
An outline of major issues, analysis, and criteria for resolving the issues (maximum one page)
should be prepared for each case. A random sample of these summaries will be collected. The
Case Preparation Chart (Exhibit 3-2 in the Textbook) is a preferred format for these summaries.

Group Case Presentation (10 percent)
The class will be divided into ten groups. For each of a number of the cases to be discussed in
class, two groups will be asked to present their detailed analyses of the case to the class that day.
In other words, the groups will be responsible for the case discussion and presentation of detailed
quantitative analyses appropriate for the same specific case. Cases to be presented are noted in
the attached detailed Course Schedule. A marking scheme can be found in Appendix B.

Mid-Term Examination (20 percent)
The mid-term exam will consist of a case. It will be held in class on October 10
th
. Approved
reference materials may be used during the exams.

CGAO Case Competition (20 percent)
Currently, this course falls short of meeting all of the objectives of a capstone course because it
does not involve a project done for a real client. A capstone course is a culminating experience, a
course designed to provide opportunities for students to integrate knowledge from their core and
concentration courses, to gain insight into the meanings of professionalism and professional
practice, and to reflect on the norms of a discipline or profession: in this case accounting. It
should be designed to give students exposure to all aspects of accounting through projects and
other assignments, with emphases on integrating aspects of financial accounting, managerial
accounting, finance, auditing, taxation, and information technology. Capstone courses involve
projects done for real clients. Students learn by practicing skills learned in other courses,
through feedback from clients/community collaborators, and from reflection on their experience.

The class will be divided into 10 groups (the same groups as for the group case presentations).
Each group will be responsible for analyzing case involving a real-life local or Canadian
company. The case will ask that students report on accounting issues being faced by the subject
company. The case analysis should follow the normal case writing format that will be covered in
class. The group receiving the best mark in each section will then be required to prepare a case
presentation (similar to the ones done in class). These presentations will be given to both classes
and a group of judges on the evening of December 3
rd
. The winners will receive the Certified
General Accountants of Ontario (CGAO) Case Competition prize for Case Studies in

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Accounting. The objective of the case competition is to develop this course into a true capstone
course. Case analyzes should be approximately 15 pages in length. The case will be handed out
approximately one month before they are due. Case submissions are due on the date indicated in
the course schedule. More details will be provided in class.

Final Examination (30% percent)
The final exam will consist of a 4 hour comprehensive case. It will be held during the regularly
scheduled examination period. Approved reference materials may be used during the exam.


Textbook/Course Package

BACKGROUND READINGS

The course assumes that you are familiar with several of the other textbooks that could comprise
part of your study in various courses. In particular, it is assumed that you have read and are
familiar with the Canadian Institute of Chartered Accountants (CICA) Handbook, most recent
edition, updated to the most recent Handbook revisions. A current copy of the Income Tax Act
may also be helpful.

Students can access the CICA Handbook from on-campus computers at http://edu.knotia.ca or
through the University of Ottawa Library website under Databases under C CICA
Standards and Guidance Collection.

REQUIRED MATERIALS

1. Textbooks

Learning with Cases, Fourth Edition, 2007, by L.A. Mauffette-Leenders, J .A. Erskine,
and J .R. Leenders, Ivey Publishing, London, Ontario.

Accounting for Success - The Guide to Case Resolution, 2010, by Sylvie Deslauriers,
AB+Publications

2. Case Package

The case package available through the Universitys Reprography Services contains all
cases subject to copyright restrictions. Some cases are available online, in which case it
is the students responsibility to download and print the necessary cases and bring them
to the appropriately scheduled class.

3. Recommended Reading

Effective Writing: A Handbook for Accountants, 10
th
Edition, by Claire B. May and
Gordon S. May, 2015, Pearson Prentice Hall.


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Other Information

COURSE APPROACH

The approach taken in this course is a form of cooperative learning, based on cases, lectures,
presentations, and class discussions. This approach requires your active participation, sharing,
and cooperation in class discussions, case writing, and case discussion. The Contribution to the
Classroom Environment marks discussed above are designed to facilitate sharing and
cooperation. Class attendance is mandatory. Attendance will be taken during class. Anyone not
attending class will receive a failing grade of F.

Cases to be discussed in class will be drawn from a variety of sources, including cases published
for teaching purposes, as well as cases from professional accounting material and examinations.

PROFESSIONAL DEPORTMENT

This course forms an important part of an accounting students professional education. As such
it is expected that each students behaviour will meet professional standards for attendance,
attentiveness, courtesy, and respect for others, particularly in providing constructive feedback
when commenting on other students cases. Students success in adhering to these professional
standards will be reflected, in part, in their class participation grades.

Part of your professional deportment requires you to arrive at class on time and with all the
necessary material for that class session.

Further, as aspiring professionals, accounting students are called to maintain a high standard of
ethical behaviour. At a minimum, this requires students to avoid all types of academic fraud.
Students should consult the University of Ottawa policy on academic fraud for a full description
of academic fraud and available sanctions. Where appropriate, all instances of suspected
academic fraud will be pursued to the full extent possible under the policy.

Integrity is a basic value of our society and of the business world. Academic integrity is also a
key value of the Telfer School of Management. To underline its importance, any assignment,
report, project, or other work submitted in partial fulfillment of the requirements of a course at
the School of Management must include on its front page the appropriate signed statement
(signed by each member of a team in the case of a group assignment or team work). The
statements can be found on Blackboard Learn.

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Course Schedule


Day

Readings/Cases
Sept. 5
th
- A & B Readings: Learning with Cases, Chapters 1-3
Sept. 12
th
- A Case: Bob & Martha Hemlow
Sept. 12
th
- B Case: Caribbean Internet Caf
Sept. 19
th
- A Case: CMA - Images Plus, Inc.
Sept. 19
th
- B Case: Minnova Lac Shortt
Sept. 26
th
- A Case: CMA Centre for the Arts
Sept. 26
th
- B Case: CA CKER
Oct. 3
rd
- A Case: CA Aquatic Biotechnology Inc.
Oct. 3
rd
- B Exam Writing Techniques
Oct. 10
th
Mid-Term Exam (20%)
Oct. 17
th
Fall Reading Week no classes
Oct. 24
th
- A Case: CMA Morgan & Co. Ltd. (Groups 1 & 2 to present - 10%)
Oct. 24
th
- B Case: CMA Luisas Footwear Ltd (Groups 3 & 4 to present - 10%)
Oct. 31
st
- A Case: CMA Dupuis Poultry (Groups 5 & 6 to present - 10%)
Oct. 31
st
- B Case: CMA Muskeg School District (Groups 7 & 8 to present - 10%)
Nov. 7
th
- A Case: CMA Amos Police Force (Groups 9 & 10 to present - 10%)
Nov. 7
th
- B TBD
Nov. 14
th
- A Case: CA Heliparts
Nov. 14
th
- B Case: CA - Wonder Amusement
Nov. 21
st
- A Case: CA Duplicators Group Limited
Nov. 21
st
- B Case: CA Capuccino Canada Inc.
Nov. 21
st
Due: CGAO Case Analysis (20%)
Nov. 28
th
- A Case: Mountain Monster Inc.
Nov. 28
th
- B Case: Abacass Ltd.
Dec. 3
rd
CGAO Case Competition Evening
Final Exam
Exam Period
Final Exam (30%)
TBD (December 4
th
17
th
)


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Group Evaluations

All members of a team are equally responsible for the work submitted. However, each team
member will have the opportunity to evaluate the performance of his/her team-mates. This will
be done by filling in a confidential evaluation form (see Appendix A). Each student must submit
to me the Peer Evaluation Form in a sealed envelope at the beginning of the class their Group
Case Presentation is due and at the beginning of the class the Group Project is due. The mark
assigned to the team for any presentations and written work will be proportionally scaled based
on the individuals peer evaluation to obtain the individuals mark. In an ideal situation, your
individual mark will be the same as your team mark (no one can get higher than the team mark).
Otherwise, it is scaled downwards based upon the Peer Evaluation. For example, If your team
received the mark M for the team work, and you receive a Peer Evaluation of P1, P2, P3 and P4
from your team members, your individual mark would be M*(P1+P2+P3+P4)/4. Submission of
a Peer Evaluation is mandatory. Failure to submit your Peer Evaluation on time will result
in a mark of zero (0%) for all of your team. See Appendix A at the end of the Course Outline
for a copy of the Peer Evaluation Form.

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Appendix A

ADM 4340 B Case Studies in Accounting
Fall 2014
Peer Evaluations


All members of a team are equally responsible for the work submitted. However, each team
member will have the opportunity to evaluate the performance of his/her team-mates. This will
be done by filling in a confidential evaluation form. Each student must submit to me the Peer
Evaluation Form in a sealed envelope at the beginning of the class their Group Case Presentation
is due and at the beginning of the class the Group Project is due. The mark assigned to the team
for any presentations and written work will be proportionally scaled based on the individuals
peer evaluation to obtain the individuals mark. In an ideal situation, your individual mark will
be the same as your team mark (no one can get higher than the team mark). Otherwise, it is
scaled downwards based upon the Peer Evaluation. For example, if your team received the mark
M for the team work, and you receive a Peer Evaluation of P1, P2, P3 and P4 from your team
members, your individual mark would be M*(P1+P2+P3+P4)/4. Submission of a Peer
Evaluation is mandatory. Failure to submit your Peer Evaluation on time will result in a
mark of zero (0%) for all of your team.

The objective of peer evaluations is to ensure that your concerns/comments regarding the
contributions of your team members are heard. In a team in harmony, with workload fairly
distributed among all team members, each member will receive 100% from his/her peers.

Some of the factors you can consider in evaluating your team members are:
Presence and punctuality during group meetings.
Accepting a fair share of the team workload and actively participating.
Preparation (readings, documentation, research, solutions, report writing and
presentation).
The team member exceeded/met/did not meet your expectations.
Would you like to work with the team member again?


Instruction:

Fill out the form on the next page, date it, sign it, and submit it to me in person in a sealed
envelope at the beginning of the class that it is due.


Note on Confidentiality

The information on this form is protected and will remain confidential after it is submitted. The
form will be destroyed after the official marks are finalized and announced by the University
authorities.

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Peer Evaluation Form
ADM 4340 B Case Studies in Accounting
Fall 2014


Note on Confidentiality

The information on this form is protected and will remain confidential after it is submitted. The
form will be destroyed after the official marks are finalized and announced by the University
authorities.

My Name:


My Student ID #:


My Team # (1-10):


Names of my Team-Mates My Evaluation of my Team-Mate (0-100%)
1.
2.
3.
4.
5.
6.
7.


Comments, Justifications, Concerns (if any):













Date: .. Signature: .

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Appendix B

ADM 4340 B Case Studies in Accounting
Fall 2014
Case Presentation Marking Key

Factor Grade Comments
Case Overview
completeness
focus on key issues
demonstrated understanding

/20
Analysis/ Interpretation/
Conclusions
analysis vs. mere description
critical and knowledgeable
interpretations
Canadianization of standards
connection to course
conclusion
/20
Presentation/Style
clarity of ideas
use of examples when
appropriate
speaking style
time management
able to engage audience
professionalism
creativity
/20
Visual aids
appropriate use of
overheads/slides/board
clarity
quality of visual aids
grammar & spelling
/10
Class involvement
encourage active participation
by class
pose questions to class
elicit input from the class
incorporate class comments in
subsequent discussions
manage class discussions
/30
Total

/100


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Appendix C
ADM 4340 B Case Studies in Accounting
Fall 2014
Individual Assessment of Contribution to the Classroom Environment
DUE IN CLASS Friday, November 28
th

Name:_____________________________

Week Attendance

Participation
during own
small group
discussions
or meetings

Participation
in large
group class
discussion
Comments
1


2


3


4


5


6


7


8


9


10


11


12



Identify strengths in terms of your class participation (be as specific as possible):


Identify areas for improvement (be as specific as possible):


Provide an honest assessment of your overall contribution to the classroom
environment: /10


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Beware of Academic Fraud

Academic fraud is an act committed by a student to distort the marking of assignments, tests,
examinations and other forms of academic evaluation. Academic fraud is neither accepted nor
tolerated by the University. Anyone found guilty of academic fraud is liable to severe academic
sanctions.

Here are a few examples of academic fraud:
engaging in any form of plagiarism or cheating;
presenting falsified research data;
handing in an assignment that was not authored, in whole or in part, by the
student;
submitting the same assignment in more than one course, without the written consent of
the professors concerned

In recent years, the development of the Internet has made it much easier to identify academic
plagiarism. The tools available to your professors allow them to trace the exact origin of a text
on the Web, using just a few words.

In cases where students are unsure whether they are at fault, it is their responsibility to consult
the Universitys Web site at the following address, where you will find resources, tips and tools
for writing papers and assignments:
http://web5.uottawa.ca/mcs-smc/academicintegrity/home.php

Persons who have committed or attempted to commit (or have been accomplices to) academic
fraud will be penalized. Here are some examples of the academic sanctions, which can be
imposed:
a grade of F for the assignment or course in question;
an additional program requirement of between three and thirty credits;
suspension or expulsion from the School.

Please be advised that professors have been formally advised to report every suspected case of
academic fraud. In most cases of a first offence of academic fraud, the sanction applied to
students who have been found guilty is an F for the course with an additional three credits
added to their program requirements. Repeat offenders are normally expulsed from the School of
Management.






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Finally, the Telfer School of Management asks that students sign and submit with their
deliverables the Personal Ethics Agreement form. Two versions of this form exist: one for
individual assignments, and one for group submissions. Assignments will not be accepted or
marked if this form is not submitted and signed by all authors of the work. We hope that by
making this personal commitment, all students will understand the importance the School places
on maintaining the highest standards of academic integrity. The forms are accessible on
Blackboard Learn:

En franais: suivez le lien Intgrit Acadmique
In English: click on Academic Integrity



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Personal Ethics Statement Concerning Telfer School Assignments

Group Assignment:

By signing this Statement, I am attesting to the fact that I have reviewed not only my own work,
but the work of my colleagues, in its entirety.

I attest to the fact that my own work in this project meets all of the rules of quotation and
referencing in use at the Telfer School of Management at the University of Ottawa, as well as
adheres to the fraud policies as outlined in the Academic Regulations in the Universitys
Undergraduate Studies Calendar. I further attest that I have knowledge of and have respected the
Beware of Plagiarism brochure found on the Telfer School of Managements doc-depot site.

To the best of my knowledge, I also believe that each of my group colleagues has also met the
rules of quotation and referencing aforementioned in this Statement.

I understand that if my group assignment is submitted without a signed copy of this Personal
Ethics Statement from each group member, it will be interpreted by the Telfer School that the
missing student(s) signature is confirmation of non-participation of the aforementioned
student(s) in the required work.

______________ _______________
Signature Date
________________________________ _______________
Last Name (print), First Name (print) Student Number

______________ _______________
Signature Date
________________________________ _______________
Last Name (print), First Name (print) Student Number

______________ _______________
Signature Date
________________________________ _______________
Last Name (print), First Name (print) Student Number

______________ _______________
Signature Date
________________________________ _______________
Last Name (print), First Name (print) Student Number

______________ _______________
Signature Date
________________________________ _______________
Last Name (print), First Name (print) Student Number


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Personal Ethics Statement
Individual Assignment:

By signing this Statement, I am attesting to the fact that I have reviewed the entirety of my
attached work and that I have applied all the appropriate rules of quotation and referencing in use
at the Telfer School of Management at the University of Ottawa, as well as adhered to the fraud
policies outlined in the Academic Regulations in the Universitys Undergraduate Studies
Calendar. I further attest that I have knowledge of and have respected the Beware of
Plagiarism brochure found on the Telfer School of Managements doc-depot site.


________________ ______________
Signature Date

________________________________ ______________
Last Name (print), First Name (print) Student Number