Intermediate Financial Accounting Volume 2 by G. Arnold and S. Kyle, developed in collaboration with Athabasca University, is an OER textbook for the second course in a two-course intermediate financial accounting sequence. Designed for Intermediate Accounting 2, it assumes that students have completed introductory financial accounting and a first intermediate financial accounting course, such as Intermediate Financial Accounting Volume 1.
It includes an interactive e-textbook, algorithmic assessments powered by a test bank with over 250 unique questions, solution manuals, instructional videos, and real-time performance dashboards to view individual or class performance.
Intermediate Financial Accounting Volume 2 was authored by G. Arnold and S. Kyle in collaboration with Athabasca University. The textbook reflects current International Financial Reporting Standards (IFRS) and Accounting Standards for Private Enterprises (ASPE) and supports a second-level intermediate financial reporting course. To request access to the resource, click here.
Intermediate Financial Accounting Volume 2 covers the topics essential to an Intermediate Accounting 2 or Intermediate Financial Reporting 2 course: current, long-term and complex liabilities; income taxes; pensions; leases; shareholders’ equity; earnings per share; the statement of cash flows, including the direct approach; effects of changes and errors; and disclosures and analysis.
Detailed solutions to exercises are provided at the end of the e-textbook for those adopting the Harris Learning Solutions assessment.
Topics that are covered in Advanced Financial Accounting courses, such as consolidations and foreign exchange, are not included here. For those requiring preparation for CPA designation, competencies as outlined by the CPA are addressed in this textbook. For a detailed competency map, please contact us at [email protected].
Intermediate Accounting 2 Course Materials
Intermediate Financial Accounting Volume 2 is designed for the second course in a two-course intermediate financial accounting sequence. It is intended for students who have completed introductory financial accounting and a first intermediate financial accounting course, including the topics covered in Intermediate Financial Accounting Volume 1.
The course materials connect the OER textbook with algorithmic assessments, detailed solutions, instructional videos, slide decks and real-time performance dashboards. This gives instructors a coordinated set of Intermediate Accounting 2 resources for reading, practice, homework, exams and course delivery.
Financial Reporting Topics in Volume 2
Volume 2 covers current, long-term and complex liabilities; income taxes; pensions; leases; shareholders’ equity; earnings per share; the statement of cash flows, including the direct approach; effects of changes and errors; and disclosures and analysis. The textbook reflects current IFRS and ASPE requirements.
Volume 1, Volume 2 and Advanced Financial Accounting
Students who still need the first-level intermediate foundation should begin with Intermediate Financial Accounting Volume 1. Volume 2 continues the sequence with second-level intermediate accounting topics. Consolidations and foreign exchange are not included because they are generally covered in Advanced Financial Accounting courses.
Harris Learning Solutions has been developing online formative and summative assessment (homework and exams) for more than 20 years combined, and as with the textbook content, questions and problems are regularly reviewed and updated.
Students receive immediate personalized feedback on their mistakes to guide their learning. Student grade reports and performance statistics are also provided, and full LMS integration, including gradebook synchronization, is available.
Harris Learning Solutions assessments are designed to not only test students but also to teach them to solve problems using intuitive methods, illustrations, and pedagogies.
Have a look and try an interactive question in our Online Homework and Examination system. Submit for grading and feedback once complete.
The instructional videos are designed to guide students through exercises and clearly explain concepts step by step. The videos are prepared in collaboration with Athabasca University and refer directly to the examples in the book. Over 100 instructional videos are available for the Financial Accounting resources hosted by Harris Learning Solutions.
Harris Learning Solutions dashboards provide a real-time visual understanding of individual student and overall class performance as they progress through the lessons and assessments. The dashboards are used by both students and professors to identify the areas of weakness, and to improve the in-class and self-study focus.
The instructor dashboard provides a real-time visual understanding of individual student and overall class performance as they progress through the course. While viewing assessment performance, the dashboard provides instructors with the average percent mark on each assignment, test, or exam. They can also see the highest mark and average mark secured on every question.
LMS integration available through LTI 1.3 protocol, compatible with platforms such as Blackboard, D2L, Canvas, Moodle, and more.
The PowerPoint presentations (PPTs) are designed to teach every concept in the textbook. Steps in teaching concepts appear one by one through the creative use of animations to provide students with an inclusive learning experience. Instructors have the option of downloading and making modifications to any of the PPTs.
Intermediate Financial Accounting Volume 2 is an Open Educational Resource (OER). Its content is reviewed and updated regularly by subject matter experts, and the textbook can be adapted and customized for an Intermediate Accounting 2 course.
The Intermediate Financial Accounting Volume 2 digital resource package is available through Apollo and provides access to the supporting online resources, including assessments and instructional videos.
The following are the details to place an order for the resource:
Title: Intermediate Financial Accounting Volume 2, Edition 2024-A
For detailed pricing information on Apollo digital resource package and customized quote, please contact our team here.
Printed copies are available on demand through Lulu. Click here to order.
