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Ontario Tech acknowledges the lands and people of the Mississaugas of Scugog Island First Nation.

We are thankful to be welcome on these lands in friendship. The lands we are situated on are covered by the Williams Treaties and are the traditional territory of the Mississaugas, a branch of the greater Anishinaabeg Nation, including Algonquin, Ojibway, Odawa and Pottawatomi. These lands remain home to many Indigenous nations and peoples.

We acknowledge this land out of respect for the Indigenous nations who have cared for Turtle Island, also called North America, from before the arrival of settler peoples until this day. Most importantly, we acknowledge that the history of these lands has been tainted by poor treatment and a lack of friendship with the First Nations who call them home.

This history is something we are all affected by because we are all treaty people in Canada. We all have a shared history to reflect on, and each of us is affected by this history in different ways. Our past defines our present, but if we move forward as friends and allies, then it does not have to define our future.

Learn more about Indigenous Education and Cultural Services

    Sep 27, 2022  
2020-2021 Undergraduate Academic Calendar 
2020-2021 Undergraduate Academic Calendar [ARCHIVED CALENDAR]

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BUSI 3131U – Intermediate Financial Accounting III

The third of a three course sequence that covers many of the nuts-and-bolts topics needed for a thorough understanding of financial accounting and reporting. Topics covered include financial instruments, leases, pensions and post-retirement benefits, income taxes, earnings per share, and financial statement analysis. All topics are covered from the perspectives of IFRS and ASPE and from the perspectives of users and preparers of financial information. Ethical and professional responsibilities are integrated into course topics. The course also develops critical thinking and problem solving skills through the use of case analyses. Intermediate Accounting III is required for the university’s Accounting major and minor and is open only to students in the Accounting major and minor.
Credit hours: 3
Lecture hours: 3
Tutorial hours: 1.5
Prerequisite(s): BUSI 3130U  (minimum grade of C)

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