A simple icon, consisting of a series of links surrounded by a circle, is a common symbol for a connection or hyperlink. The lines of the icon are outlined in a dark black color on the background, with the addition of military elements of the Saudi national identity such as the Ghutra, Shamaa, and Saudi Bisht, to reflect the distinctive local character of Qassim University.
Links to official Saudi educational websites end with edu.sa
All links to official educational websites of government agencies in Saudi Arabia end with .edu.sa.
Black leather minimalist gesture tag, black circular grip, topped with a clear depiction of a Saudi tunic with a shamma and aqal, emphasizing the features of the Saudi bisht. This design symbolizes the concept of security and digital data privacy and reflects the identity of Qassim University.
protocol for encryption and security. HTTPS for encryption and security.
Secure websites in the Kingdom of Saudi Arabia use the HTTPS protocol for encryption.
Digital Government Authority

Registered with the Digital Government Authority with no: 20250413538

Qassim University logo
Open search engine
Search
MyQU Single Sign-On Portal
MyQU

Colleges

Section list

Intermediate Accounting (2)

Course Description: This course, in accordance with International Financial Reporting Standards (IFRS), covers the accounting for equity in both partnerships and corporations, with a focus on measurement and disclosure. The course also addresses other topics such as accounting for short-term and long-term liabilities, accounting for long-term lease contracts, and accounting for accounting changes.
Credit hours: 3
Prerequisites: ACCT240
Objectives of the course :

Upon completion of this course, it is expected that the student will be able to do the following:
• Defines the requirements for accounting measurement and disclosure of short-term and long-term liabilities in companies
• Differentiate between different forms of ownership for establishments.
• Explain and differentiate between the various accounting treatment alternatives for partnership operations.
• Defines the measurement and accounting disclosure requirements for equity in joint-stock companies.
• Applies and differentiates between different alternatives to determine earnings per share in joint-stock companies.
• Applies and interprets accounting changes.
It describes the nature of long-term lease agreements, their economic essence, and their advantages.

Course outputs :

Knowledge and Understanding, Chapter 1: Basic Knowledge
Terms and Concepts Related to Basic Knowledge in Various Intermediate Accounting Fields
Explanation, Interpretation, and Summary of Fundamental Knowledge in Various Intermediate Accounting Fields
Application of fundamental knowledge in various intermediate accounting fields
2. Knowledge and understanding, Advanced Specialized (Advanced)
Terminology and concepts related to advanced accounting knowledge in various intermediate accounting fields
Explanation, interpretation, and summary of advanced accounting knowledge in various intermediate accounting fields
Application of advanced knowledge in various accounting fields in different intermediate accounting areas

Additional information:
  • Last updated: 2026-04-22

Suggestions

Single Sign-On Portal
Achievement
E-learning
Email
Directory of services
Query services

Cookies

This website uses special cookies to ensure ease of use, improve your browsing experience, and clarify the terms and policies related to About user privacy. By continuing to browse this website, you acknowledge that you accept the use of cookies and the terms of the Privacy Policy

Accept