 | | ACCO 661 | Financial Accounting and Reporting I | Credits: | 3.0 | Department: | Accountancy | Program: | Graduate Certificate in Management Accounting |
This course examines the theory and practice involved in measuring, reporting, and analyzing an organization’s financial information. It provides an overview of the preparation, presentation and analysis of financial statements with an emphasis on existing accounting standards as prescribed by the Canadian Institute of Chartered Accountants (CICA) Handbook and other relevant accounting literature. The course focuses on measurement and reporting issues concerning tangible and intangible assets, leases, contingencies and subsequent events as well as revenue recognition in different industries.
NOTE: Students who have received credit for ACCO 561 may not take this course for credit.
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