BUSI 3131U – Intermediate Financial Accounting III

The third of a three course sequence that covers many of the nuts-and-bolts topics needed for a thorough understanding of financial accounting and reporting. Topics covered include financial instruments, leases, pensions and post-retirement benefits, income taxes, earnings per share, and financial statement analysis. All topics are covered from the perspectives of IFRS and ASPE and from the perspectives of users and preparers of financial information. Ethical and professional responsibilities are integrated into course topics. The course also develops critical thinking and problem solving skills through the use of case analyses. Intermediate Accounting III is required for the university’s Accounting major and minor and is open only to students in the Accounting major and minor.
Credit hours: 3
Lecture hours: 3
Tutorial hours: 1.5
Prerequisite(s): BUSI 3130U; open only to students in the Accounting major or minor