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Accounting: An introduction to basic auditing concepts and internal controls of an accounting system. Topics include current auditing standards, ethical conduct, legal liability, planning of an audit, sampling techniques, non-audit engagements, the study and evaluation of internal controls in an accounting system.

Offered by: Management

• Prerequisite: ACCT 352

• Terms
  • Fall 2024
  • Winter 2025
• Instructors
  • Ralph Cecere
  • Ralph Cecere

Accounting: An examination of the theoretical foundation for financial reporting and revenue recognition. The tools of accounting, including a review of the accounting process and compound interest concepts. Asset recognition, measurement and disclosure. Partnership accounting.

Offered by: Management

• Prerequisite: MGCR 211

• Terms
  • Fall 2024
  • Winter 2025
• Instructors
  • Melissa Marginson
  • Ralph Cecere

Accounting: A continuation of Intermediate Financial Accounting 1. An examination of liability recognition, measurement and disclosure, including leases, pension costs and corporate income tax. Shareholders' equity, dilutive securities and earnings per share. The statement of changes in financial position, basic financial statement analysis and full disclosure in financial reporting.

Offered by: Management

• Prerequisites: ACCT 351 and MGCR 341

• Terms
  • Fall 2024
  • Winter 2025
• Instructors
  • Amanda S Abrams
  • Amanda S Abrams

Management Core: The role of financial accounting in the reporting of the financial performance of a business. The principles, components and uses of financial accounting and reporting from a user's perspective, including the recording of accounting transactions and events, the examination of the elements of financial statements, the preparation of financial statements and the analysis of financial results.

Offered by: Management

• Restriction: Not open to U0 students.

• Terms
  • Fall 2024
  • Winter 2025
• Instructors
  • Jingjing Zhang, Dongyoung Lee, Yin Zhu
  • Yongoh Roh, Yin Zhu

Accounting: The conceptual underpinning of accounting thought, including its historical development and the modifications that have occurred over time. A review of accounting literature and its relevance to practice.

Offered by: Management

• Prerequisite: ACCT 352

• Terms
  • Fall 2024
  • Winter 2025
• Instructors
  • Seunghwan Oh
  • Yin Zhu