Accounting (ACCT) 352 Revision 7 closed June 13, 2005 replaced by current version. |
Delivery modes: | Individualized study (May be offered online or online-enhanced. Confirm status before registering.) Grouped study** |
Credits: | 3 - Applied Studies |
Prerequisite: | ACCT 351 |
Centre: | School of Business |
Challenge for Credit: | ACCT 352 has a Challenge for Credit option |
>> Overview | Outline | Evaluation | Course Materials | Course Fees | Course Availability
ACCT 352 expands upon the conceptual foundation built in ACCT 351, examining in more depth subjects such as the environment of and conceptual framework for financial
accounting; accounting information-processing systems; application of present value concepts in accounting; preparation of four basic financial statements; accounting issues associated with specific accounts in the Balance Sheet; and other issues including accounting for income taxes, employee future benefits, accounting for leases, and financial statement analysis. Together, ACCT 351 and ACCT 352 span all the topics normally covered in university intermediate accounting courses in Canada. ACCT 352 meets the requirements of all three professional accounting bodies in Canada (CA, CGA, CMA) with respect to a second intermediate financial accounting course.
To receive credit for ACCT 352, you must achieve a course composite mark of at least a "D" (50 percent) and a mark of at least 50 percent on each of the two examinations. If either examination grade is below 50 percent, you will not receive credit for this course, even if your overall grade exceeds 50 percent. The weighting of the composite mark is as follows:
Assignment 1 | Assignment 2 | Mid-term Exam | Assignment 3 | Assignment 4 | Final Exam | Total |
---|---|---|---|---|---|---|
10% | 10% | 25% | 10% | 10% | 35% | 100% |
Beechy, T. H. & Conrod, J. E. D. (2003). Intermediate Accounting Volume 2 (2nd ed.). Toronto: McGraw-Hill Ryerson Limited. ISBN 0-07-089020-X
Course materials include a course manual, study guide, and solutions manual.