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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

   
    Aug 12, 2022  
2021-2022 Undergraduate Academic Calendar 
    
2021-2022 Undergraduate Academic Calendar [ARCHIVED CALENDAR]

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BUSI 3102U – Intermediate Financial Accounting II


This course focuses on the valuation and presentation of liabilities and owners’ equity. Topic coverage includes current, long-term and contingent liabilities; leases; pensions; future income taxes; capital transactions; earnings per share, and analysis of financial statements under alternative accounting policies. The perspectives of both preparers and users of accounting information are considered in the coverage of these topics.
Credit hours: 3
Lecture hours: 3
Tutorial hours: 1.5
Prerequisite(s): BUSI 3101U  



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