Intermediate Accounting II
- Current Liabilities and Contingencies
- Non-current Financial Liabilities
- Shareholders’ Equity
- Complex Financial Instruments
- Earnings per Share
- Accounting for Income Taxes
- Pensions and Other Employee Future Benefits
- Accounting for Leases
- Accounting Changes and Error Analysis
- Other Measurement and Disclosure Issues
- Preparation of a report that analyzes specific aspects of the annual report of a Canadian company that is listed on the Toronto Stock Exchange. To maintain academic integrity, a company once used cannot be reused for at least six semesters (two years).
Lectures and demonstration.
The course evaluation is consistent with the Douglas College Evaluation Policy.
|Annual Report Project||10%|
|Assignments and/or quizzes||20%|
Midterm and final exam questions will be of the rigor found in professional accounting bodies’ examinations.
STUDENTS MUST WRITE BOTH THE MIDTERM EXAMINATION AND THE FINAL EXAMINATION TO OBTAIN CREDIT FOR THE COURSE.
By the end of the course, the successful student should be able to:
- Describe the conceptual framework and its impact on accounting principles and practices;
- Analyze and record complex situations in accounting for current and non-current liabilities;
- Analyze and record complex issues related to accounting for equity;
- Account for errors and changes in accounting policy; and
- Integrate accounting theory, financial statement analysis, financial statement format and disclosure requirements in accordance with Part I & Part II of the CPA Canada Handbook.
Lo Fisher. Intermediate Accounting Volume II, Latest Edition. Pearson Canada; or, other textbooks as approved by the department
Instructor compiled materials (if applicable)
Only Faculty of Commerce and Business Administration approved calculators may be used for tests and examinations
OR currently active in:
OR currently active in one of the following:
PBD Accounting & Finance
PDD Accounting Studies
PDD Financial Analysis
Courses listed here must be completed either prior to or simultaneously with this course:
- No corequisite courses
Courses listed here are equivalent to this course and cannot be taken for further credit:
- No equivalency courses
Course Guidelines for previous years are viewable by selecting the version desired. If you took this course and do not see a listing for the starting semester / year of the course, consider the previous version as the applicable version.
These are for current course guidelines only. For a full list of archived courses please see https://www.bctransferguide.ca
|Institution||Transfer Details for ACCT 3410|
|Acsenda School of Management (ASM)||ASM ACCT 332 (3)|
|Athabasca University (AU)||AU ACCT 352 (3)|
|Camosun College (CAMO)||CAMO ACCT 211 (3)|
|Capilano University (CAPU)||CAPU BFIN 347 (3)|
|College of the Rockies (COTR)||COTR ACCT 374 (3)|
|Kwantlen Polytechnic University (KPU)||KPU ACCT 3410 (3)|
|North Island College (NIC)||NIC BUS 312 (3)|
|Simon Fraser University (SFU)||No credit|
|Thompson Rivers University (TRU)||TRU ACCT 3210 (3)|
|University Canada West (UCW)||UCW ACCT 3XX (3)|
|University of British Columbia - Vancouver (UBCV)||No credit|
|University of Northern BC (UNBC)||UNBC COMM 310 (3)|
|University of the Fraser Valley (UFV)||UFV BUS 344 (3)|
|University of Victoria (UVIC)||UVIC COM 3XX (1.5)|
|Vancouver Community College (VCC)||VCC ACCT 2055 (3)|
|Vancouver Island University (VIU)||VIU ACCT 336 (3)|