CACC 514 - Intermediate Accounting II
Course Description
This course continues from the CACC 414 coverage of the financial reporting requirements as presented in generally accepted accounting principles. The topics will include liabilities, share capital transactions, earnings per share calculations, adjustments, correction of errors, income taxes, leases, pensions and financial statement analysis. Students should expect to use and expand on the application of generally accepted accounting principles and concepts covered in CACC 414 and introductory financial and management accounting courses. To be successful in the course, students should be prepared to work independently outside the class sessions.Sample Course Outline
Distance Course Outline (subject to change)Notes
Online Delivery
This course is offered in an online, asynchronous format except for its final exam, which is held on campus.
Asynchronous learning means that you typically will not have to be online at specific times. You will engage with the course material through online tools such as announcements, discussions, and email. Learning will be based on weekly module content and activities you can work through independently. Note: You will have deadlines for assignment submissions, and you may be expected to participate in discussion board interactions with your peers on a regular basis.
Your instructor may also include occasional scheduled sessions for Q&As and other discussion activities using web conferencing tools such as Zoom and Google Meet. Details will be included in your course outline, which will be available on the first day of classes.
You will be required to write an in-person examination as part of the assessment for your course. If you live more than 100 km from the TMU campus, you may arrange to write your exam off campus using an approved external invigilation service. Details on how to arrange invigilation will be provided prior to the first day of class. Details on the date of your exam can be found on the Exams for Online Courses webpage.