CHANGES AND ERRORS - updated 8/28/08
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Related Articles and Web Sites:
Katz, J. Edward The Accounting Cycle
Debunking the Supposed Link Between Rules and Accounting Scandals
Op/Ed. SmartPros Ltd, 2006
Langley, Monica and Lee Hawkins Last-Minute Error at GMAC
Caught Directors by Surprise;
Share Price Drops Nearly 5%. The WSJ,March 18, 2006; Page A1
Smith, Rebecca. AES Restatement Cuts Results By $556 Million for 13 Quarters. THE WALL STREET JOURNAL, January 20, 2006; Page A2
Sweeney, Paul Accounting Fraud: Learning from the Wrongs FEI September/October 2000
Rapaport, Michael. New Rule: Accounting Changes to Be Charged to Past Periods. Dow Jones Newswire, 2005 Associated Press
 Change in Accounting Principles: word and excel files |
Find the footnote in which the companies linked below discuss the various issues covered in this chapter. Briefly describe (a) why the company made changes; (b) what was changed; and (c) how the change was handled. You may need to do a little research to identify the year in which changes were made and you should consult the form 10-k for at least one of the companies. For more information see references in the case "SEC Holds a Meeting"
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Practice Quizzes:Quiz 1 | Quiz 2
Note: these are old and may be outdated. Go to Stice for more up to date quizzes
The REAL quiz (for points) is on webCT
Contact Information
Email: heidemarie.lundblad@csun.edu - Notice: I do not read or answer email from unidentified sources.
Department of Accounting Office: Juniper Hall JH3123
Department Telephone Number: (818) 677-2461