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Oshawa, Ontario L1G 0C5
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Ontario Tech University is the brand name used to refer to the University of Ontario Institute of Technology.

Ontario Tech acknowledges the lands and people of the Mississaugas of Scugog Island First Nation which is 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. Learn more.

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Ontario Tech University

Jan 13, 2025

2024-2025 Undergraduate Academic Calendar

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2024-2025 Undergraduate Academic Calendar

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BUSI 3130U – Intermediate Financial Accounting II

The second 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 revenue and expense recognition, cash and receivables, inventory, capital assets, shareholders’ equity and restatements, and strategic investments and goodwill. 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 II 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 1130U (minimum grade of C+) and BUSI 2180U (minimum grade of C+) and BUSI 2130U (minimum grade of C+)

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