Overview

Financial Reporting 1 Inter

Students build on their introductory financial accounting skills and focus primarily on the asset section of the statement of financial position. Students explore general financial statement presentation (statement of financial position, income statement, cash flow statement), revenue and expense recognition and specific components of the asset side of the statement of financial position (cash, receivables, notes receivable, temporary and long-term investments in debt and equity securities, inventory and capital assets), as well as their related Income statement effects. Through a combination of various learning techniques including interactive lectures, inquiry based learning and in-class problem solving, students develop the ability to prepare external financial statement components and disclosure consistent with Canadian generally accepted accounting principles.

Course Code: 
ACCT-3055
Area of Interest: 
Business, Finance & Administration

 

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