Intermediate Accounting I

Course Code: GACG1035

Credits: 3

Course Description: This course focuses on the asset side of the balance sheet. This course teaches students to use accounting concepts and principles in accordance with professional standards and policies. Students complete a variety of accounting tasks including income statements, balance sheets, cash flow statements, revenue and expense recognition, future and present value, accounts receivable, inventory, investments, and capital assets. This course covers financial reporting, accounting judgments, income statement, balance sheet and changes in equity presentation, cash flow statement, revenue and expense recognition, financial assets-cash and notes receivable, inventory and cost of sales, financial instruments-investments in debt and equity securities, property plant and equipment, intangibles, goodwill, depreciation, amortization, impairment.

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Note: Please indicate location in the subject line of your email (Fredericton, Miramichi, Moncton, Saint John, St. Andrews, Woodstock or Online).

Participants must be at least 16-years old, unless otherwise noted.

Books: For online courses, please contact the NBCC Saint John bookstore at 1-506-658-6774 or email  For all other courses, please refer to the associated campus. Prices quoted are approximate. There are no refunds for textbooks or materials.

All prices include HST, where applicable, and are subject to change.

Registration Status

  • Open - Accepting registrations
  • Waitlist - Class is full but there is waitlist availability
  • Pending - Will open for registration & payment 3 months prior to the start date
  • Closed - Registration has closed
  • Full – The class is full and there is no waitlist available
  • Cancelled - The class has been cancelled