Intermediate Accounting: Ifrs Edition




SEMESTER II, 2012 – 2013

Lecturer: Mrs. Diana Weekes-Marshall BSc, FCCA, FCA
Room SSA5
Tel: 417-4872 (office)
Office Hours: By appointment only

This course builds on the foundation established in the Level I Financial Accounting courses and the Level II Intermediate Accounting course, ACCT 2014 Financial Accounting I.

Financial Accounting II follows on from Financial Accounting I and primarilyexamines liabilities, equity, leases, financial statement analysis and financial reporting. The course aims to develop a deeper understanding of the elements of financial accounting.

Please be advised that the course is in a transitional phase, whereby the Lecturers of ACCT2014 - Intermediate Financial Accounting I and ACCT2015 - Intermediate Financial Accounting II have moved to lecturing with an emphasis on the International Financial Reporting Standards (IFRS). Hence, our recent booklist requires the IFRS editions (Volumes 1 and 2) below. It is recognized that some students may have borrowed or bought copies of either the 12th or 13th edition of the original text previously used. It does not appear to matter; both texts seem not to have material differences. Thus, you can use:

Kieso, D., Weygandt, J., & Warfield, T. (2011): Intermediate Accounting: IFRS Edition. 1st Edition. Wiley: NJ. Volumes 1 and 2.

See textbook web site for useful downloads.

Information on International Financial Reporting Standards (IFRS) is available from the International Accounting Standards Board (IASB) web sites as follows: IFRS for SME’s: Information on Full IFRS: ;

Upon completion of the course, students should:
I. have an in depth understanding of major accounting topics and their associated accounting standards; II. be able to critically evaluate accounting information for business decision making; III. be able to prepare a set of financial statements in good form for a company.

Teaching Strategy:
This course will be taught by a series of lectures combined with active learning techniques such as group discussion. Students are expected to complete the assigned readings for each topic prior to the lecture. Tutorial assignments are to be prepared ahead of the scheduled tutorial session. Please remember that tutorials are there for your benefit. Students are expected to participate actively in both lecture and tutorial discussions.

Assigned readings and problems represent the minimum preparation for the material to be covered in lectures. You should seek out and read other books and articles that seem relevant to the course topics. This independent study will expose you to a broader range of views on the issues relating to accounting and enhance your understanding of the material covered in class.

E-Learning and Your MyCaveHill E-mail:
From time to time, additional reading materials and announcements may be posted on the E-Learning site. Please ensure that you login to the site on a regular basis (at least weekly) in order to remain up-to-date on new materials and announcements.

Your ‘Mycavehill’ e-mail address along with the e-learning platform will be the modes of notification and communication during the semester. Once a notification has been sent via these methods, you are deemed to have received them, so please ensure that your accounts are up-to-date and active.


Performance in this course will be evaluated as follows:

A mid-semester examination will be given during week 7 and will be for a total of 30% of the...
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