University Level 2 · Intermediate
Intermediate & Cost Accounting
Reporting judgment, advanced measurement, cost systems, planning, control, and decisions. Course placement varies by institution.
31 lessonsIntermediate common coreIntroductory accounting expectedWorked examplesPractice + solutionsPrintable
Intermediate Financial and Cost Accounting course sequence
Unit 110 lessons
Intermediate Financial I
- Framework and professional judgment90 minutes
- Present value in accounting95 minutes
- Revenue recognition and contract economics100 minutes
- Cash, bank reconciliation, and control90 minutes
- Receivables and expected credit losses95 minutes
- Inventory measurement and net realizable value100 minutes
- Investments and financial instruments105 minutes
- Property, plant, and equipment components100 minutes
- Intangible assets and development decisions100 minutes
- Impairment and asset disclosure105 minutes
Open unit →Unit 210 lessons
Intermediate Financial II
- Current and contingent liabilities95 minutes
- Bonds and long-term debt105 minutes
- Shareholders’ equity transactions95 minutes
- Earnings per share and dilution105 minutes
- Lease accounting for lessees110 minutes
- Pensions and employee benefits105 minutes
- Income taxes and temporary differences110 minutes
- Accounting changes, errors, and restatements95 minutes
- Statement of cash flows110 minutes
- Disclosure and financial statement analysis105 minutes
Open unit →Unit 311 lessons
Cost and Managerial Accounting
- Job, process, and hybrid costing105 minutes
- Absorption and variable costing100 minutes
- Overhead allocation and activity-based costing110 minutes
- Standard costs for materials and labour105 minutes
- Flexible budgets and performance variances105 minutes
- Relevant costs for short-run decisions100 minutes
- Pricing and make-or-buy decisions110 minutes
- Product mix under a constrained resource100 minutes
- Responsibility accounting and transfer pricing110 minutes
- Performance, incentives, and strategic cost110 minutes
- Capital budgeting: NPV, IRR, and capital rationing110 minutes
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