Courses and Descriptions

ACCT-4070Intermediate Accounting 2

In this course, the student will continue to learn about measurement, valuation and presentation of liabilities and shareholders’ equity. In class, we will cover current and long term liabilities, shareholders’ equity, complex debt and equity instruments, leases, income taxes, pensions and accounting changes. We will continue our study of International Financial Reporting Standards (IFRS) and introduce financial statement analysis concepts and methods. Upon completion of this course, the student will be able to properly measure and value balance sheet elements using appropriate generally accepted accounting principles (GAAP). This course may be used as a transfer credit into other educational institution programs or towards a program of professional studies (e.g. CPA) provided a satisfactory level of achievement is obtained. The student will also learn persuasiveness, negotiation skills, and client service skills to connect with a broad client base and manage their professional reputation.


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Red River College Polytechnic endeavours to provide the most current version of all program and course information on this website. Please be advised that classes may be scheduled between 8:00 a.m. and 10:00 p.m. The College reserves the right to modify or cancel any course, program, process, or procedure without notice or prejudice. Fees may change without notice.