ACCTG 200 - Introduction to Accounting

3 units (fi 6)(EITHER, 3-0-0)

Provides a basic understanding of accounting: how accounting numbers are generated, the meaning of accounting reports, and how to use accounting reports to make decisions. Note: Not open to students registered in the Faculty of Business. Not for credit in the Bachelor of Commerce Program or another program that requires ACCTG 211 or 311. Not open to students with credit in ACCTG 211 or 311 and ACCTG 222 or 322. Students may not receive credit for both ACCTG 200 and ACCTG 300

ACCTG 222 - Introduction to Accounting for Management Decision Making

3 units (fi 6)(EITHER, 3-0-0)

In contrast to the external orientation of ACCTG 211, this course focuses on how to prepare and use accounting information for management decision making. Major topics include: the role of corporate goals, planning and control concepts, how costs behave and how to analyze and manage them, budgeting and performance measures. Prerequisite: ACCTG 211 or 311. Students may not receive credit for both ACCTG 222 and ACCTG 322.

ACCTG 312 - Financial Reporting for Managers and Analysts

3 units (fi 6)(EITHER, 3-0-0)

Course is for students who are not accounting majors and is especially useful for those contemplating a career in financial management or a CFA designation. It is for students who want to build on the financial accounting knowledge developed in ACCTG 211, and provides the necessary foundation for courses in financial statement analysis and tax. Further depth is provided in balance sheet valuation, income measurement, earnings per share and cash flow analysis. Prerequisite: ACCTG 211 or 311. Corequisite: FIN 201 or 301. Not open to students with credit in ACCTG 314 or 414 or ACCTG 315 or 415. Students may not receive credit for both ACCTG 312 and ACCTG 412.

ACCTG 200 - Introduction to Accounting

3 units (fi 6)(EITHER, 3-0-0)

Provides a basic understanding of accounting: how accounting numbers are generated, the meaning of accounting reports, and how to use accounting reports to make decisions. Note: Not open to students registered in the Faculty of Business. Not for credit in the Bachelor of Commerce Program or another program that requires ACCTG 211 or 311. Not open to students with credit in ACCTG 211 or 311 and ACCTG 222 or 322. Students may not receive credit for both ACCTG 200 and ACCTG 300

ACCTG 312 - Financial Reporting for Managers and Analysts

3 units (fi 6)(EITHER, 3-0-0)

Course is for students who are not accounting majors and is especially useful for those contemplating a career in financial management or a CFA designation. It is for students who want to build on the financial accounting knowledge developed in ACCTG 211, and provides the necessary foundation for courses in financial statement analysis and tax. Further depth is provided in balance sheet valuation, income measurement, earnings per share and cash flow analysis. Prerequisite: ACCTG 211 or 311. Corequisite: FIN 201 or 301. Not open to students with credit in ACCTG 314 or 414 or ACCTG 315 or 415. Students may not receive credit for both ACCTG 312 and ACCTG 412.