This course builds on the skills learned in ACCT 2045, Intermediate Accounting 1. Students develop skills working with liabilities, equities, pensions, leases, taxes and accounting for errors and changes in accounting policy. Generally Accepted Accounting Principles (GAAP) used in recording and presenting financial statements are emphasized throughout the course.
Prerequisites
ACCT 2045.
Missing prerequisites?
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What you will learn
- Non-Financial and Current Liabilities
- Long-Term Financial Liabilities
- Shareholder's Equity
- Complex Financial Instruments
- Earnings per Share
- Accounting for Income taxes
- Pensions and Other Post-Employment Benefits
- Leases
- Accounting Changes and Error Analysis
- Cash Flow Statements
- Other Measurement and Disclosure Issues
How to register
This course is offered as part of a VCC program only.
Course schedules
Select your program to see the available course schedules.
| CRN# | Duration | Delivery | Location | ||
|---|---|---|---|---|---|
| 41299 |
January 5, 2026 to April 17, 2026 |
Lecture Online |
Varies | See full schedule |
Online courses listed without scheduled meeting times can be completed on your own schedule.
| CRN# | Duration | Delivery | Location | ||
|---|---|---|---|---|---|
| 72801 |
September 1, 2026 to December 11, 2026 |
Lecture | VCC Downtown Campus | See full schedule |
Online courses listed without scheduled meeting times can be completed on your own schedule.
Contact us
If you have any question, please email at advising@vcc.ca.
† This information is intended as a guideline only. Program and course details are subject to change with the approval of VCC's Board of Governors.