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ACCT 251 Intermediate Financial Accounting II

The analysis of valuation and cost allocation issues with regard to long-term investments, plant and equipment acquisition and retirement, intangible assets, and the reporting of long-term liabilities are included. Study of the Shareholder Equity section - types of shares, dividends, stock rights, warrants, preparation of Statement of Cash Flows and an analysis and interpretation of accounting reports will be studied. Accounting for income taxes, pensions and leases will be considered. 

Transfer Credits 
Please refer to the BC Transfer Guide. www.bctransferguide.ca
Prerequisites 

ACCT 250.