ACCOUNTING DEPARTMENT
Course:
Professor:
Office:
Email:
Office hours:
BAC 212 - Intermediate Financial Accounting II / Winter 2015
Nathalie Hivert, CPA, CA, Msc
Hamilton 215
Nathalie.Hivert@ubishops.ca
Monday and Wednesday 11h30 to 13h30
COURSE OBJECTIVES:
This course is a continuation of BAC211 Intermediate Accounting I, and together are key courses for
accounting students. The topics covered by this course are: Liabilities, Shareholder’s Equity, Financial
Instruments, Earnings per Share, Income Taxes, Employee Future Benefits, Leases, Accounting Changes
and Statement of Cash Flows.
Emphasis will be placed on developing the students’ professional judgement and building strong ethical
skills and professionalism.
COURSE PRE-REQUISITE
BAC211: Intermediate Financial Accounting I
TARGET AUDIENCE
This is a key course for students planning a career in the accounting profession. This course is a
prerequisite for the advanced accounting course.
GRADING SCHEME:
Assignment on contingencies
Sweety Case (in team)
Small tests in class (Best of 2)
Midterms (2)
Final examination
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5%
10 %
10 %
40 %
35 %
100 %
Tests and examinations will cover all work completed to date;
Assignments are due at the start of the class indicated. Late assignments will not be accepted;
You need at least 50 % in the tests, midterms and in the final examination to pass the course;
If the grade for the final exam is higher than the midterms, the weighting of the final will be increased
to 50%.
No supplemental (test or examination);
Printed copy of CICA Handbook is permitted during tests, midterms and exams (no annotation)
COURSE MATERIALS

Intermediate Accounting, Tenth Canadian Edition, (volume two) Kieso, Weygandt, Warfield,
Young, and Wiecek, John Wiley & Sons, 2013
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All online material available for student on WileyPLUS
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CICA Handbook
Course Pack
Moodle. Students are expected to check the course Web site on Moodle regularly.
Financial Calculator non-programmable (Ex: SHARP EL 733 A or EL 738, Texas Instrument
BAII plus, Hewlett Packard 12c)
CLASS WORK AND ASSIGNMENTS
Intermediate accounting is an important course for students planning a career in the accounting profession.
Practice, through completion of assignments (which may be lengthy) plays an important role in obtaining a
functional understanding of the material to be covered. You should plan to have the Kieso’s text readings
completed for a topic by the date we begin class meetings about it. It is highly recommended to redo the
problems we resolve in class. Chapter material may or may not be summarized in class, nor will entire
problem solutions be presented in class.
CONTENTS
Introduction
Chapter 13: Current Liabilities
Chapter 14: Long-Term Financial Liabilities
Chapter 15: Shareholder's Equity
Chapter 16: Complex Financial Instruments
Chapter 17: Earnings per Share
Chapter 18: Income Taxes
Chapter 19: Pensions and other Employee Future Benefits
Chapter 20: Leases
Chapter 21: Accounting Changes and Error Analysis
Chapter 22: Statement of Cash Flows
Midterms (2 x 1.5h)
Final Exam (3 hrs)
(1 class)
(3 classes)
(2 classes)
(2 classes)
(4 classes)
(2 classes)
(3 classes)
(2 classes)
(2 classes)
(½ class)
(½ class)
2