BUSI 2002 R - Intermediate Accounting II
An examination of accounting and reporting issues related primarily to liabilities and equities.
Precludes additional credit for BUSI 2506.
Prerequisite(s): BUSI 2001 and BUSI 2504 with a grade of C or higher in each.
This is the second of two Intermediate Accounting courses, which cover the traditional financial accounting topics as well as recent developments within the public accounting industry. The first course's focus was on the asset side of the balance sheet and the income statement. This course's main focus will be on the liabilities and shareholders' equity side of the balance sheet as well as any related income statement items. In particular we will focus on the accounting for liabilities, shareholder's equity, earnings per share, corporate income taxes, accounting changes and error analysis, statement of cash flows and basic statement analysis. Examples will be taken from practice and pronouncements in order to support and illustrate discussions of financial accounting theory. The two main objectives of this course are to develop an understanding of the objectives of accounting and the concepts, principles, policies and procedures underlying current professional practice in the preparation of financial reports; and to promote a full understanding of the nature of financial statements and the inherent limitations in their preparation and use.
This course will be based on International Financial Reporting Standards (IFRS) and Accounting Standards for Private Enterprises (ASPE).
CRN for section R: 10575
Instructor: Jacques Maurice
About the instructor: Jacques Maurice is a Chartered Accountant (CA), a Certified Management Accountant (CMA) and a Chartered Professional Accountant (CPA). He is also a fellow for all three accounting designations: FCPA, FCA and FCMA. In addition, he holds an MBA from McGill University with a concentration in finance and strategic Management. He was the author and lead instructor for the nationally run CMA Accelerated Program from 1999 to 2015. He delivered this program in an online format, which started off with taping lectures on videos to streaming videos of the whole program.
Professor Maurice has developed four accounting courses at Carleton that are currently delivered in an online format: BUSI 1001, 1002, 2001 and 2002. Teaching online reaches out to students who find it difficult to come to a face-to-face class. It also provide a platform whereby the whole course is made available to students. One of the major advantages of an online class is that one cannot 'miss' class as students can watch the course videos when they want and as often as they want.
For more information, please contact: 613.520.4055 or email CUOL at email@example.com