A continuation of Intermediate Financial Accounting 1. An examination of liability recognition, measurement and disclosure, including leases, pension costs and corporate income tax. Shareholders' equity, dilutive securities and earnings per share. The statement of changes in financial position, basic financial statement analysis and full disclosure in financial reporting. 

Key Areas of Focus:

• Understand and manage non-financial and current liabilities.

• Analyze long-term financial liabilities.

• Explain and assess shareholders' equity.

• Evaluate complex financial instruments.

• Calculate earnings per share accurately.

• Understand and apply accounting for income taxes.

• Assess pensions and other employee future benefits.

• Account for leases correctly.

• Apply methods for accounting changes and error analysis.

Prerequisites: ACCT 351 and MGCR 341.

COURSE CODE

COURSE NAME

ACCT 351

Intermediate Financial Accounting 1

ACCT 352

Intermediate Financial Accounting 2

ACCT 361

Management Accounting

CACF 210 

Introductory Financial Accounting

CACF 215

Introductory Managerial Accounting

CACF 310

Intermediate Financial Reporting 1

CACF 325

Intermediate Financial Reporting 2

BUSA 364

Business Law 1

ECON 208

Microeconomic Analysis and Applications

ECON 230D (1&2)

Microeconomic Theory

ECON 209

Macroeconomic Analysis and Applications

FINE 441

Investment Management

FINE 342

Corporate Finance

FINE 442

Capital Markets and Institutions

ECON 337

Introductory Econometrics 1

FINE 443

Applied Corporate Finance

FIN 448

Financial Derivatives

MATH 324

Statistics

MGCR 211

Introduction to Financial Accounting

MGCR 222

Introduction to Organizational Behaviour

MGCR 271

Business Statistics

MGCR 341

Introduction to Finance

MGCR 352

Principles of Marketing

MGSC 372

Advanced Business Statistics

MATH 423

Applied Regression