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ACC 514
Intermediate Accounting II
This course continues from the ACC 414 coverage of the financial reporting requirements as presented in generally accepted accounting principles. The topics will include liabilities, share capital transactions, earnings per share calculations, adjustments, correction of errors, income taxes, leases, pensions and financial statement analysis. Students should expect to use and expand on the application of generally accepted accounting principles and concepts covered in ACC 414 and introductory financial and management accounting courses. To be successful in the course, students should be prepared to work independently outside the class sessions.
Weekly Contact: Lecture: 3 hrs.
GPA Weight: 1.00
Course Count: 1.00
Billing Units: 1
Mentioned in the Following Calendar Pages
*List may not include courses that are on a common table shared between programs.
- ACC 504 - Accounting Cases and Concepts I
- ACC 521 - Auditing
- ACC 621 - Internal Auditing
- ACC 703 - Advanced Financial Accounting
- ACC 706 - Accounting Theory
- ACC 742 - Canadian Business Taxation I
- Accounting Minor
- Business Management Professionally-Related Table I
- Business Technology Management Professionally-Related Table II
- International Economics and Finance Professionally-Related Table IV
- Philosophy Professionally-Related Table IV
- Public Administration and Governance Professionally-Related Table I
- Retail Management Professionally-Related Table II
- Sociology Professionally-Related Table IV
