ATHABASCA UNIVERSITY 
ACCT 352 - Intermediate Financial Accounting II 
Final Examination Guide and Notes 2024 
 
Part 01. About This Guide 
Part 02. Sample Final Examination Paper 
Part 03. Suggested Solutions to Final Exam Paper 
Part 04. Final Examination - Hints and Tips 
 
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Athabasca University - ACCT352: Intermediate Financial Accounting II

C$35.00

ACADEMIC YEAR 2024 - 2025

University	Athabasca University
Study Level	Undergraduate
Course Code	ACCT 352
Course Name	Intermediate Financial Accounting II
Notes Title	Final Examination Guide and Notes
Page Length	36

Prepare for the ACCT 352: Intermediate Financial Accounting II, Athabasca University - Final Examination 2024 with the most complete exam guide available for this course, including exam-style questions and advice on common examination pitfalls. You will get with a clear picture of how the final exam will be assessed, and how it is structured, as well as the likely style and range of questions that you could see in the real exam. The purpose of this guide is to provide a logical structure for the topics that make up the course, to emphasize and explain the important concepts and methods in each topic, and to provide initial examples to which the concepts and methods are applied. This self-study set has been thoroughly updated to cover all the topics contained in the latest edition of the exam.

ACCT 352 - Intermediate Financial Accounting II dives deeper into the intricacies of financial reporting, following up on the foundation laid in ACCT 351. The course emphasizes accounting for liabilities and shareholders' equity, along with the proper presentation and disclosure of this information. It also tackles income taxes, employee benefits, leases, and financial statement analysis. While some of these subjects may have been introduced in introductory accounting, ACCT 352 provides a much more comprehensive examination. Students are expected to have a solid grasp of ACCT 351 material, and the instructors will focus on advanced concepts, not prerequisite review.

✔ Main topics covered:

Current Liabilities
Long-Term Financial Liabilities
Complex Financial Instruments
Income Taxes
Pensions and Other Employment Benefits
Leases
Shareholders' Equity
Earnings Per Share
Statement of Cash Flows
Changes and Errors
Disclosures and Analysis

COURSE CODE	COURSE NAME
ACCT 253	Introductory Financial Accounting
ACCT 351	Intermediate Financial Accounting I
ACCT 352	Intermediate Financial Accounting II
ACCT 355	Cost Analysis
ACCT 451	Advanced Financial Accounting
ADMN 232	Introduction to Management
ECON 247	Microeconomics
ECON 248	Macroeconomics
ECON 357	Intermediate Microeconomics I
ECON 367	Intermediate Microeconomics II
FNCE 322	Personal Finance
FNCE 370	Overview of Corporate Finance
FNCE 371	Applications in Corporate Finance
FNCE 401	Investments
FNCE 403	Derivatives and Risk Management
FNCE 405	Empirical Finance
LGST 369	Commercial Law
MGSC 301	Statistics for Business and Economics I
MGSC 312	Statistics for Business and Economics II
MKTG 396	Introduction to Marketing

Athabasca University - ACCT352: Intermediate Financial Accounting II

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