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Delivery mode: Individualized study online or
grouped study.**
Credits: 3 - Applied Studies.
Prerequisite: ACCT 351.
Centre: School of Business
ACCT 352 is not available for challenge.
**Note: Students registering in grouped study, or grouped study international mode are advised that there may be some differences in the evaluation and course materials information indicated below. To obtain the most up-to-date information, contact the School of Business Call Centre at 1-800-468-6531.
Accounting 352 is the second course in the two-course intermediate accounting sequence. It provides in-depth coverage of
Many of these topics were covered in introductory financial accounting and are repeated in intermediate financial accounting but in a much more comprehensive fashion. The prerequisite for ACCT 352 is Accounting 351: Intermediate Financial Accounting I.
Together, ACCT 351 and ACCT 352 span all the topics normally covered in university intermediate accounting courses in Canada. ACCT 352 is an option in the Bachelor of Commerce degree program, as well as a required course in the University Certificate in Accounting. 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.
Lesson 1: Liabilities
Lesson 2: Shareholders’ Equity
Lesson 3: Complex Debt and Equity Instruments
Lesson 4: Accounting for Corporate Income Tax
Lesson 5: Accounting for Tax Losses
Lesson 6: Accounting for Leases
Lesson 7: Pensions and Other Post-Retirement Benefits
Lesson 8: Earnings Per Share (EPS)
Lesson 9: Restatements
Lesson 10: Financial Statement Analysis
To receive credit for ACCT 352, you must achieve a course composite mark of at least a “D” (50 percent), a grade of at least “D” (50 percent) on each of the examinations, and an average mark of at least “A” (90 percent) on the online LIFA Labs. The weighting of the composite mark is as follows:
Online LIFA Labs | Assign 1 | Mid-term Exam | Assign 2 | Assign 3 | Final Exam | Total |
---|---|---|---|---|---|---|
10% | 5% | 30% | 5% | 5% | 45% | 100% |
To learn more about assignments and examinations, please refer to Athabasca University's online Calendar.
Note: Students planning to transfer this course to a Professional Accounting designation (i.e., CMA, CGA, CA) are advised that they will be required to achieve a grade higher than the minimum passing grade. See the Professional Accounting Designation Web site for details.
Beechy, T. H., & Conrod, J. E. D. (2005). Intermediate accounting, volume 2 (3rd Can. ed.). Toronto: McGraw-Hill Ryerson. ISBN 0-07-093035-X
A Sharp EL-733A or Sharp EL-738 calculator is included in your package. This is the only calculator permitted for use while writing the mid-term and final examinations. You will access all other course materials online.
The course materials for this course are shipped as a shrink-wrapped package. If the shrink wrap is broken, the materials are not returnable.
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