3 hours lecture, or distance (D), 3 credits

An introduction to general concepts of financial accounting, preparation of financial statements, and the use of accounting information in decision-making. It covers the principles and procedures for recording, classifying, summarizing, reporting, and analyzing financial information. Topics include the accounting process and assets.

Prerequisite(s): C+ in Foundations of Math; or C in one of Principles of Math 11, Pre Calculus 11 or MAT 053; or assessment.

Offered in the following terms: 2012 Winter

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