UNIVERSITY OF CALGARY 
ACCT343: Intermediate Financial Accounting II 
Comprehensive Revision Guide and Notes 2025 
 
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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University of Calgary - ACCT343: Intermediate Financial Accounting II

C$35.00

ACADEMIC YEAR 2025 - 2026

University	University of Calgary
Study Level	Undergraduate
Course Code	ACCT343
Course Name	Intermediate Financial Accounting II
Notes Title	Comprehensive Revision Guide and Notes
Page Length	37

Discover a comprehensive and easy-to-understand set of notes covering all examinable topics for ACCT343: Intermediate Financial Accounting II at the University of Calgary. These notes offer essential information on the exam format, content, and key concepts to focus on. The guide provides a logical structure for course topics, emphasizing and explaining crucial concepts and methods, along with initial examples for illustration. By utilizing this all-inclusive study material, you can swiftly grasp course content while practicing with exam-like questions and accessing provided solutions.

ACCT343: Intermediate Financial Accounting II focuses on financial accounting from a producer's perspective. It covers key topics such as accounting for liabilities, shareholders' equity, leases, future income taxes, pensions, accounting changes, and earnings per share, with an emphasis on their implications for financial statements. Prerequisite: Admission to the Haskayne School of Business and completion of ACCT341.

Key Areas of Focus:

Understand how to account for liabilities.
Learn the accounting methods for shareholders' equity.
Gain knowledge of lease accounting.
Understand how to account for future income taxes.
Learn about pension accounting.
Understand accounting changes and their impacts.
Calculate and report earnings per share.

COURSE CODE	COURSE NAME
ACCT 217	Introductory Financial Accounting
ACCT 323	Introductory Managerial Accounting
ACCT 341	Intermediate Financial Accounting I
ACCT 343	Intermediate Financial Accounting II
ECON 201	Principles of Microeconomics
ECON 203	Principles of Macroeconomics
ECON 230	Microeconomic Theory
ECON 357	Intermediate Economic Theory Microeconomics II
ECON 395	Introduction to Econometrics
FNCE 317	Financial Management
FNCE 443	Security Analysis and Investments
FNCE 445	Futures and Options
FNCE 463	Portfolio Theory and Management
FNCE 467	Financial Risk Management
MKTG 317	Foundations of Marketing
OBHR 317	Organizational Behaviour
SGMA 395	Business Law for Strategic Decision-Makers
STAT 213	Introduction to Statistics I
STAT 217	Introduction to Statistics II
STAT 429	Linear Models and Their Applications
STAT 505	Time Series Analysis

University of Calgary - ACCT343: Intermediate Financial Accounting II

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