BUSI 2001 R - Intermediate Accounting I (note - half credit course)

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An examination of accounting and reporting issues related primarily to asset valuation and revenue recognition. Prerequisite(s): BUSI 1001 and BUSI 1002, or BUSI 1004 and BUSI 1005 with a grade of C or higher in each.

This is the first of two Intermediate Accounting courses, which cover traditional financial accounting topics as well as recent developments within the accounting profession. This first course's focus is mainly on the conceptual framework and the objectives of financial reporting, a comprehensive review of the accounting cycle, including all financial statements, revenue recognition, and the asset side of the balance sheet.

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: 20087

Instructor: Jacques Maurice

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 several accounting courses at Carleton that are currently delivered in an online format 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.

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For more information, please contact: 613.520.4055 or email CUOL at cuol@carleton.ca