Learn more about the academic programs we are delivering in Summer 2024. If you have any questions about part-time studies, please contact us.

 

 

ACC415 - Intermediate Accounting I

Prerequisites:

ACC220 Accounting Basics II

This course is the first of two in the program on Intermediate Accounting (ACC415/ACC517). It examines fundamental accounting assumptions, concepts and principles. Income determination is stressed through a review of revenue and expense recognition principles and the underlying conceptual support. It integrates an in-depth study of asset items on the Statement of Financial Position (including cash, receivables, inventories and capital assets) with emphasis upon generally accepted accounting principles that apply to these items.


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