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Updates
Textbook Corrections
Page # |
Date |
Notes |
Replacement File |
Credit |
| 64 |
Sept 21, 2007 |
Last line of example in paragraph 3-9 has the company names reversed. |
Page 64 (3-9) |
Professor Robert Maher - University of New Brunswick (Fredericton) |
| 540 |
Jan 3, 2008 |
Ass Prob 10-4 part 7 - note due in 2010, not 2007. |
Page 540 (AP 10-4) |
|
| 491 |
Jan 25, 2008 |
Ass Prob 9-5 - merchandise delivery date is changed from April 1, 2008 to December 1, 2007 |
Page 491 and 492 |
Professor Robert Maher - University of New Brunswick (Fredericton) |
| 492 |
Jan 25, 2008 |
Ass Prob 9-6 - In Case One, Martin Ltd. has an Accounts Receivable, not an Accounts Payable |
Page 491 and 492 |
Professor Robert Maher - University of New Brunswick (Fredericton) |
437 and 438
|
Feb 27, 2008 |
In Paragraph 8-119, the entry should be for $768,000. |
Page 437 and 438 |
Professor Loren Bourget - Athabasca University |
| 622 |
April 30, 2008 |
Exercise 12-2, the salary should be 10% (not 20%) of Net Income |
Exercise 12-2 |
Phyllis Ip - University of Toronto |
S-231 (Study Guide)
|
April 30, 2008 |
Solution to Exercise 12-2, Ms. Nerr's Reduction in her Capital Account should be $16,500. |
Exercise 12-2 |
Phyllis Ip - University of Toronto |
| 529 |
June 26, 2008 |
SS Prob 10-2 - Average exchange rate should be $0.65. |
Page 529 (SS 10-2) |
|
S-122 (Study Guide)
|
Aug 26, 2008 |
Solution to SS 6-2, spelling error - parent should be patent |
S-122 |
Selvaraj Srinivasan, Athabasca University |
S-133 (Study Guide)
|
Aug 26, 2008 and Dec. 4, 2008 |
Solution to SS 6-6. Correction 1 - calculation error $15,714 ($110,000/7), Correction 2 - NBV is $200,000. |
S-133 |
Correction 1 -Selvaraj Srinivasan, Athabasca University, Correction 2, Richard Dohyun Kim, University of Windsor |
S-174 (Study Guide)
|
August 27, 2008 |
Solution to SS 8-4, calculation error $535,500 should be $1,052,500 |
S-174 |
Selvaraj Srinivasan, Athabasca University |
S-205 (Study Guide)
|
August 27, 2008 |
SS Solution 10-4 - Balance Sheet P&E for Part A(iv) had the correct total, but the calculation had an error. |
Page S-205 |
Selvaraj Srinivasan, Athabasca University |
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Links to Other Websites
Canadian Institute of Chartered Accountants
Outstanding Exposure Drafts are available on the CICA web site. They can be found under Standards | Documents For Comment.
International Accounting Standards Board
Financial Accounting Standards Board (US)
American Institute of Certified Public Accountants
SEDAR
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Magazine articles that might be of interest can be found in the archives or online issues at the web sites of the following magazines:
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Journal of Accountancy
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A Guide to Using Your Companion CD-ROM
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Student CD-ROM Guide
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