FULL-TIME | WINKLER CAMPUS BUGEF-DP Business Administration-General

Courses and Descriptions

ACCT-3070Intermediate Accounting 1

This course moves beyond the fundamental accounting processes of the introductory courses. The student will learn about measurement, valuation and the presentation of all balance sheet elements. The importance of user objectives in financial reporting and a professional’s responsibility to society are discussed. The student will learn how to develop comprehensive financial statements for public companies and will participate in broad discussions on International Financial Reporting Standards (IFRS) and Accounting Standards for Private Enterprise (ASPE). The remainder of the course will cover the variety of accounting policy choices that are available to measure and value assets and the criteria used to make those choices. Upon completion of this course, the student will be able to properly measure and value balance sheet elements using appropriate standards, recognize situations where choices between accounting policies exist, evaluate the choices, and prepare recommendations. The student will also learn to develop professional rapport and client service skills.


Take ACCT-2071, or take both ACCT-1971 and ACCT-2043. Take MATH-2078, or take MATH-1051.
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