Intermediate Accounting I - Part II


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ACC417 - Intermediate Accounting I - Part II



This course is the second of two in the program on Intermediate Accounting (ACC416/ACC417). It examines fundamental accounting assumptions, concepts and principles. Income determination is stressed through a review of revenue and expense recognition principles and the underlying conceptual support. It integrates an in-depth study of asset items on the Statement of Financial Position (including inventories, investments and capital assets) with emphasis upon generally accepted accounting principles that apply to these items.

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