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Nov 24, 2024
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BUSI 2130U – Intermediate Financial Accounting I
The first of a three course sequence that covers many of the nuts-and-bolts topics needed for a thorough understanding of financial accounting and reporting. Intermediate Financial Accounting I addresses the conceptual foundations of contemporary accounting and develops the technical aspects of accounting. Topics covered include the accounting environment, conceptual framework, the accounting cycle, the cash flow statement, and revenue and expense recognition. 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 I is required for our university’s Accounting major and minor, but is also open to students in other majors and the general BCom who would like to know more about accounting.
Credit hours: 3
Lecture hours: 3
Tutorial hours: 1.5
Prerequisite(s): BUSI 1130U or (BUSI 2150U and BUSI 2160U )
Credit restriction(s): BUSI 3101U
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