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ACCT 251

ACCT 251 Inter. Financial Accounting II
3 Credits

This course is the second part of intermediate financial accounting with a focus on a more detailed study of liabilities and shareholders' equity. The principles, policies and procedures of accounting are applied to the reporting and analysis of financial statements. Topics include current and non-current liabilities, complex financial instruments, shareholder's equity, earnings per share, leases, income taxes, pensions and the statement of cash flows.

Prerequisites
ACCT 250

Transfer Credits
Explore transfer credit opportunities by visiting the BC Transfer Guide