Intermediate Financial Accounting I Course at Athabasca University

Course of Accounting > Athabasca University

Accounting (ACCT) 351
Intermediate Financial Accounting I
Overview

Accounting 351 is the first course in the two-course intermediate accounting sequence. It provides in-depth coverage of
the environment of and conceptual framework for financial reporting.
accounting information processing systems.
the application of present value concepts in accounting.
preparing the four basic financial statements—the statement of income, the cash flow statement, the retained earnings statement, and the balance sheet, including presentation and disclosure issues.
accounting issues related to the asset side of the Balance Sheet, both procedural and conceptual issues.

Many of these topics were covered in introductory financial accounting and are repeated here in a much more comprehensive fashion. The prerequisite for ACCT 351 is Accounting 253: Introductory Financial Accounting.

ACCT 351 is an option in the Bachelor of Commerce degree program, as well as a required course in the University Certificate in Accounting. It meets the requirements of all three professional accounting bodies in Canada (CA, CGA, CMA) with respect to a first intermediate financial accounting course.
Outline

Lesson 1: The Environment of and Conceptual Framework for Financial Reporting and Review of the Accounting Cycle
Lesson 2: Reporting Financial Performance
Lesson 3: Financial Position and Cash Flows
Lesson 4: Revenue Recognition
Lesson 5: Cash and Receivables
Lesson 6: Inventory
Lesson 7: Investments
Lesson 8: Acquisition of Property, Plant, and Equipment
Lesson 9: Amortization, Impairment, and Disposition
Lesson 10: Goodwill and Other Intangible Assets

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Category : Athabasca University

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