Course Description

Administrative and Commercial Studies 361a/b Intermediate Accounting II

Theory and concepts of financial accounting particularly in the areas of current and long-term liabilities, shareholders' equity, employee benefits, and statement of cash flows.

Antirequisite: The former Administrative Studies 361a/b.
Prerequisite: Enrolment in the ACS or BACS program; Administrative and Commercial Studies 360a/b, or the former Administrative Studies 360a/b.
3 lecture hours, half course.


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