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NOTE: Values shown are estimates and may differ slightly from actual costs. Currency shown in Canadian dollars.
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In this intermediate course, students build on the foundations established in an introductory accounting course such as BBUS 2211, ACCT 1211 or ACCT 1221. Students undertake an in-depth analysis of the asset side of the balance sheet. Key elements of this course are understanding the treatment in accordance with Generally Accepted Accounting Principles (GAAP) of cash, temporary investments, receivables, inventories, long-term investments, and capital assets. Also discussed are the accounting concepts underlying GAAP, with particular emphasis on the revenue recognition principle, as well as an introduction to some of the accounting issues underlying the form and content of the primary financial statements: the income statement, the statement of retained earnings, and the balance sheet. (CA, CGA, CMA, PMAC)
BBUS 2211 or ACCT 1211/1221. MATH 1091 or a similar introduction to the mathematics of finance is also recommended.
Upon completing this course, students will be able to:
Kieso, D. E., Weygandt, J. J., Warfield, T. D., Young, N. M., & Wiecek, I. M. Intermediate Accounting (Volume 1). 10th Canadian Edition. John Wiley and Sons Canada Ltd, 2013.Type: Textbook. ISBN: 978-1-118-30084-8
A computer with Internet access is required.
An Open Learning Faculty Member is available to assist students. Primary communication is through Blackboard's "Mail" tool or by phone. You will receive the necessary contact information when you start your course.
In order to successfully complete this course, you must obtain at least 50% on the mandatory final examination and 50% overall. It is strongly recommended that students complete all assignments in order to achieve the learning objectives of the course.
Your final grade for the course is determined on the following basis:
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