Courses Directory

BUS 310 Intermediate Accounting

This course is an examination of accounting and reporting issues related primarily to asset valuation and revenue recognition. This course is designed to develop depth in the areas of (1) the environment of financial reporting and conceptual framework of financial reporting in Canada and (2) highlights of the differences between International Financial Reporting Standards (IFRS) used by publicly accountable firms and those used by private enterprises (ASPE). Key topics of focus include: cash, investments, receivables, inventory and capital assets.

Delivery:
Offered in:
Credit Hours: 3
Prerequisite: Minimum grade of C in BUS 110
Instructor: Angela Davis Profile
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