BC's Indigenous Public Post-Secondary Institute

BUSM-210 - Accounting II - 3.00 Credits

BUSM-210 - Accounting II - 3.00 Credits

Course Details
BUSM 210 is a continuation of the introduction to fundamental accounting concepts and techniques. Topics include plant assets, depreciation methods, current and long-term liabilities, partnership accounting, bonds and shareholders equity. The statement of changes in financial position is studied in depth, and financial analysis and consolidations are introduced.
Part of the:
  • BUSINESS Department
  • Available/Required in the following Programs:
  • Administrative Studies Diploma - Diploma Completion Plan
  • Prerequisites : ADMN 115Or MATH-057 , ENGL-060 , ACED 115, or English 12 or English Studies 12 or English First Peoples 12, and/or Foundations of Math 11
    Transferability: BCOU Individual Assessment.
    Course Outline
    Instructors Qualifications: Relevant Master's Degree.
    Office Hours: 1.5 Per week
    Contact Hours: 45
    Student Evaluation
    Assignments 50 - 70%, Final 30 - 50%, Total 100 %. Grading procedures follow NVIT policy.
    Learning Outcomes: Upon successful completion of this course students should be able to:
  • perform basic procedures to account for capital assets and current and non-current liabilities;

  • perform basic payroll procedures;

  • prepare a Statement of Changes in Financial Position;

  • describe the principles under which a company‚Äôs financial statements have been prepared;

  • compare and account for different forms of business organizations; and

  • interpret and analyze financial statements.
  • Text and Materials: Gaber, Hamce, Hanson and Walgenbach. Introduction to Accounting. Current Canadian Edition.
    Other Resources:
    Transfer Credits: For more information visit: www.bctransferguide.ca
    Other Information: Education Council approved October 2005.