Intermediate Accounting 2

This course is designed to give the student an understanding of the framework of financial reporting and its environment as well as the reporting and valuation of cash, receivables, inventories and temporary investments. The first part of this course covers financial reporting and accounting concepts, income statement and balance sheet presentation, statement of cash flows. The second part of the course covers revenue recognition, cash, receivables, inventories, and held-for-trading investments. This course is offered through OntarioLearn by the host college, Durham college.