This course continues the in-depth examination of financial accounting topics begun in BUSD 2001, Intermediate Accounting I. Emphasis is placed on accounting valuation, income determination, and the related disclosure practices and reporting procedures required in Canada today. The focus is on capitalization of Canadian corporations and the individual accounting and reporting problems associated with corporate income taxes, pensions, leases, and the Statement of Changes in Financial Position.
Note: Prerequisite BUSD 2001
Restricted to Business Admin and Open Studies