Intermediate accounting 4 is the last installment of the four-part intermediate accounting series. This deals with the preparation and presentation of financial reports in accordance with the financial reporting framework. It covers understanding and application of accounting standards relating to the nature and composition of accounts, initial recognition, measurement, and presentation in the financial statements. 

This course is the fourth of the four-part series of intermediate accounting courses. This equips the learners with a thorough understanding of the accounting and financial statement presentation of provisions, contingent assets, and contingent liabilities, and shareholders’ equity, including share-based payment transactions, book value per share, and leases. Learners are expected to analyze accounting transactions, prepare accounting entries, summarize the effects of the transactions, and prepare and present the accounts in the financial statements in conformity with the financial reporting framework, using mini case studies.