THOMPSON RIVERS UNIVERSITY 
ACCT 3210: Intermediate Financial Accounting 2 
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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ACCT 3210: Intermediate Financial Accounting 2 - TRU

C$25.00

ACADEMIC YEAR 2025 - 2026

University	Thompson Rivers University
School	Business & Economics
Course Code	ACCT 3210
Course Title	Intermediate Financial Accounting 2
Notes Title	Comprehensive Revision Guide and Notes
Page Length	37

Prepare with confidence for the ACCT 3210: Intermediate Financial Accounting 2 final examination at Thompson Rivers University. This guide explains how the paper is structured and marked, so you know what examiners look for and where marks are gained or lost. You will practice the core question formats with realistic sample papers, complete with fully worked solutions and clear, step-by-step explanations. It also flags common errors and shows you how to avoid them, with targeted hints and revision tips to help you study efficiently and perform under timed conditions.

Building on ACCT 3200: Intermediate Financial Accounting 1, students learn to prepare the current liabilities, long-term liabilities, and shareholders' equity sections of the statement of financial position and the cash flow statement. Topics include current liabilities and contingencies; long-term liabilities; advanced shareholders' equity; complex financial instruments and earnings per share; income taxes; pensions and other employee future benefits; leases; accounting changes and error analysis; statement of cash flows; and other measurement and disclosure issues. Instruction is based on International Financial Reporting Standards.

* Note: Credit cannot be granted for more than one of the following courses - ACCT 3210, ACCT 3211, BBUS 3210, or BBUS 3211.

* Prerequisite:

A minimum grade of C- in ACCT 3200 or an equivalent course.

COURSE CODE	COURSE NAME
ACCT 2210	Financial Accounting
ACCT 2250	Management Accounting
ACCT 3200	Intermediate Financial Accounting 1
ACCT 3210	Intermediate Financial Accounting 2
BLAW 2910	Commercial Law
ECON 1900	Principles of Microeconomics
ECON 1950	Principles of Macroeconomics
ECON 2320	Economics and Business Statistics 1
ECON 3040	Managerial Economics
ECON 3330	Applied Statistics for Economics
ECON 4330	Forecasting in Business and Economics
FNCE 2120	Financial Management
FNCE 3150	Portfolio and Equity Analysis
FNCE 3180	Derivative Securities
FNCE 4130	Advanced Financial Management
FNCE 4190	Financial Institutions Management
MKTG 2430	Introduction to Marketing
ORGB 2810	Organizational Behaviour
STAT 1200	Introduction to Statistics

ACCT 3210: Intermediate Financial Accounting 2 - TRU

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