ACCTG 300 - Introduction to Accounting

★ 3 (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 311. Not open to students with credit in ACCTG 311 and ACCTG 322.

ACCTG 432 - Financial Statement Analysis I

★ 3 (fi 6)(EITHER, 3-0-0)

May be taken on its own or as the first of a two-course sequence that develops student competence in using financial information. Using case analysis, students learn to value a firm through the use of a five-step process: (1) examination of firm's industry, markets and strategy, (2) evaluation of firm's accounting policies and their impact on the financial reports, (3) applying fundamental analysis to assess financial strengths and weaknesses, (4) forecasting future earnings and cash flows, and (5) applying valuation models. Corequisites: ACCTG 415 or 412.