Post-Baccalaureate Certificate in General Management - Introductory Financial Accounting I

ACCT 1106  Introductory Financial Accounting I

Antirequisites:

ADMN 1106

Restrictions:

This introductory course in financial accounting is intended for students with no 4M/OAC or CAAT credit (or equivalent) in accounting. (Those having such a credit will not normally be permitted to enrol.)

Hours:

Three hours of lecture per week for one term.

Credits:

3

Description:

The purpose of the course is to develop skills and knowledge necessary for the study of accounting at the university level. Students are introduced to the theoretical foundations of financial accounting and explore the practical tools required for the accumulation and dissemination of financial information for internal and external reporting, planning, control and decision-making. Topics include an in-depth study of double-entry bookkeeping systems including adjustments and closing the accounts; preparation of working papers; preparation of financial statements; accounting for merchandising concerns, review of concepts related to internal controls; accounting for cash, receivables, inventories, and such other topics deemed appropriate by the instructor, as time permits. Offered every year.

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