THOMPSON RIVERS UNIVERSITY 
ACCT 3211: 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 3211: Intermediate Financial Accounting 2 - TRU

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ACADEMIC YEAR 2025 - 2026

University	Thompson Rivers University
Study Level	Undergraduate
Course Code	ACCT 3211
Course Title	Intermediate Financial Accounting 2
Notes Title	Comprehensive Revision Guide and Notes
Page Length	36

This guide provides students with an excellent opportunity to familiarize themselves with the content and format of the updated final examination for ACCT 3211: Intermediate Financial Accounting 2 at Thompson Rivers University. It also offers a chance to practice useful exam techniques. The guide focuses on core exam questions and includes clear, simple diagrams that facilitate understanding and recall during the real exam. Thoroughly updated, this self-study set covers all topics included in the latest edition of the course, ensuring students are fully prepared to tackle the final examination with confidence.

Building on ACCT 3201: 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 financial liabilities; shareholders’ equity; complex financial instruments and earnings per share; income taxes; pension and other employee future benefits; leases; accounting changes and error analysis; the cash flow statement; and other measurement and disclosure issues.

Course Topics

Module 1: Non-Financial and Current Liabilities
Module 2: Long-Term Financial Liabilities
Module 3: Shareholders' Equity
Module 4: Complex Financial Instruments and Earnings per Share
Module 5: Income Taxes
Module 6: Pensions and Other Post-Employment Benefits
Module 7: Leases
Module 8: Accounting Changes and Error Analysis
Module 9: Statement of Cash Flows
Module 10: Other Measurement and Disclosure Issues

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

MITCA.

Updated for 2026

ACCT 3211: Intermediate Financial Accounting 2 - TRU

INFORMATION

COURSE DESCRIPTION

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