Skip to content Skip to footer site map


This course comprises part two of four levels of Intermediate Financial Accounting. In this course a detailed examination is made of accounting for business assets and liabilities including: capital assets, strategic investments, current liabilities and capital and operating leases. Private Entity Generally Accepted Accounting Principles and the International Financial Reporting Standards are applied to various situations involving this material, with further reference to financial statement presentation in adherence to both legal and CICA Handbook requirements.

*Course credits towards the C.G.A. professional accounting designation.