Financial Accounting Overview

This course provides an overview of financial accounting and the construction and interpretation of financial reports prepared for external users. Major consideration is given to accounting techniques for corporate financial statements. Emphasis is placed on accounting principles and policies and the underlying rationale for these principles.

Prerequisite(s): English Requirement, one of the following: a minimum 67% in English First Peoples 12, English Studies 12, Literary Studies 12, or equivalent; a university-level English or communications course for which Langara awards transfer credit; a minimum "C" in ENGL 1120; a minimum "C-" in ENGL 1121; a "S" in one of ENGL 1107, 1108, or 1110; a minimum Level 3 on the LET; LEAP 8; LPI with a minimum 26 on the essay and one of 5 in English usage, 5 in sentence structure, or 10 in reading comprehension.