DALHOUSIE UNIVERSITY

COMM 3105: Intermediate Financial Accounting I

Comprehensive Revision Guide and Notes 2026

Part 01. About This Guide

Part 02. Sample Examination

Part 03. Suggested Solutions to Exam Paper

Part 04. Study Tips for Students

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Dalhousie University - COMM 3105: Intermediate Financial Accounting I

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ACADEMIC YEAR 2026 - 2027

University	Dalhousie University
Study Level	Undergraduate
Course Code	COMM 3105
Course Name	Intermediate Financial Accounting I
Notes Title	Comprehensive Revision Guide and Notes
Page Length	38

Get ready for COMM 3105: Intermediate Financial Accounting I at Dalhousie University with this clear, student-friendly study guide. It covers the full syllabus, featuring exam-style questions and practical tips to avoid common mistakes. You’ll learn how assessments work - structures, marking criteria, and question format - so you can revise with confidence. The guide is logically organized around the key concepts and techniques, with step-by-step examples that show how to apply them. Fully updated to match the latest course content, it helps you prepare thoroughly for every assessment.

This course, and its follow-up Commerce 3111, are meant to provide a solid understanding of the corporate financial reporting model and related conceptual issues. The course develops expertise in financial reporting issues related to revenue and expense recognition and a wide range of asset accounting issues, including receivables, inventories, and capital assets. Prerequisites: COMM 1101 and COMM 1102 with a combined average of at least B-. Exclusions: COMM 3100.

COURSE CODE	COURSE NAME
COMM 1060	Introductory Statistics for Science and Health Sciences
COMM 1101	Introductory Accounting I (Financial)
COMM 1503	Introduction to Quantitative Decision Making
COMM 2202	Finance I
COMM 2203	Finance II
COMM 2303	Introduction to Organizational Behaviour
COMM 2401	Introduction to Marketing
COMM 2501	Statistics for Business
COMM 2603	Legal Aspects of Business
COMM 3105	Intermediate Financial Accounting I
COMM 3111	Intermediate Financial Accounting II
COMM 3116	Cost Management
COMM 3203	Financial Institutions
COMM 3206	Investment and Money Management
COMM 4240	Advanced Corporate Finance
COMM 4402	Derivatives
ECON 1101	Principles of Microeconomics
ECON 1102	Principles of Macroeconomics
ECON 2200	Intermediate Microeconomics
ECON 3338	Econometrics I
ECON 4440	Time Series in Economics

MITCA

Updated for 2026

Dalhousie University - COMM 3105: Intermediate Financial Accounting I

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