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PRA300 Summer - 2014, Seneca Subject Outline Print - School of Accou... https://www.senecapolytechnic.ca/ssos/printOutline.do?subjectCodePRA300 - Financial Accounting III
School of Accounting and Financial Services, Summer - 2014
Subject Title
Financial Accounting III
Subject Description
This intermediate financial accounting course emphasizes liabilities and equities. Topics include accounting for
contingent and long-term liabilities; shareholders' equity; complex debt and equity instruments; leases; income
taxes; pension and other post-employment benefits and accounting changes.
Credit Status
PRA 300 is accredited as the equivalent of Financial Accounting 3 by the Certified General Accountants
Association of Ontario.
Learning Outcomes
Upon successful completion of this subject the student will be able to:
1. Account for long-term liabilities and contingent liabilites.
2. Explain the nature of the corporate form of business organization, the characteristics of different shares and
how shares are issued.
3. Identify the concepts involved in measuring, recording, and reporting shareholders' equity. Apply these concepts
to the recording and reporting of changes in retained earnings including accounting changes and the correction of
errors.
4. Differentiate between and account for various types of complex debt and equity instruments.
5. Calculate earnings per share for corporations with simple and complex capital structures.
6. Apply the basic principles of accounting and reporting for pension plans, including plan assets, funds, liabilities,
and expenses.
7. Explain the concepts involved in accounting for corporate income taxes and calculate corporate income taxes,
recognizing timing and permanent differences, and business losses.
8. Differentiate between and account for various types of leases.
9. Analyse financial statements and interpret results.
1 of 5 2024-08-18, 3:46 p
,PRA300 Summer - 2014, Seneca Subject Outline Print - School of Accou... https://www.senecapolytechnic.ca/ssos/printOutline.do?subjectCode
Academic Integrity
Seneca upholds a learning community that values academic integrity, honesty, fairness, trust, respect,
responsibility and courage. These values enhance Seneca's commitment to deliver high-quality education and
teaching excellence, while supporting a positive learning environment. Ensure that you are aware of Seneca's
Academic Integrity Policy which can be found at: http://www.senecapolytechnic.ca/about/policies/academic-
integrity-policy.html Review section 2 of the policy for details regarding approaches to supporting integrity. Section
2.3 and Appendix B of the policy describe various sanctions that can be applied, if there is suspected academic
misconduct (e.g., contract cheating, cheating, falsification, impersonation or plagiarism).
Please visit the Academic Integrity website http://open2.senecac.on.ca/sites/academic-integrity/for-students to
understand and learn more about how to prepare and submit work so that it supports academic integrity, and to
avoid academic misconduct.
Discrimination/Harassment
All students and employees have the right to study and work in an environment that is free from discrimination
and/or harassment. Language or activities that defeat this objective violate the College Policy on Discrimination/
Harassment and shall not be tolerated. Information and assistance are available from the Student Conduct Office
at .
Accommodation for Students with Disabilities
The College will provide reasonable accommodation to students with disabilities in order to promote academic
success. If you require accommodation, contact the Counselling and Accessibility Services Office at ext. 22900 to
initiate the process for documenting, assessing and implementing your individual accommodation needs.
Camera Use and Recordings - Synchronous (Live) Classes
Synchronous (live) classes may be delivered in person, in a Flexible Learning space, or online through a Seneca
web conferencing platform such as MS Teams or Zoom. Flexible Learning spaces are equipped with cameras,
microphones, monitors and speakers that capture and stream instructor and student interactions, providing an in-
person experience for students choosing to study online.
Students joining a live class online may be required to have a working camera in order to participate, or for certain
activities (e.g. group work, assessments), and high-speed broadband access (e.g. Cable, DSL) is highly
recommended. In the event students encounter circumstances that impact their ability to join the platform with
their camera on, they should reach out to the professor to discuss. Live classes may be recorded and made
available to students to support access to course content and promote student learning and success.
By attending live classes, students are consenting to the collection and use of their personal information for the
purposes of administering the class and associated coursework. To learn more about Seneca's privacy practices,
visit Privacy Notice.
Prerequisite(s)
PRA200
Topic Outline
TEXT CICA HB IFRS
WEEK TOPIC
Chapter ASPE Sec. reference
1 Contingencies ( p.862-7, p.874) 13 3290, IAS 37
Long-Term Liabilities 14 3856 IAS 32,39
2 of 5 2024-08-18, 3:46 p
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