COMM 2101.03: Introductory Accounting I. (Financial)

An introduction to the principles and practices used by accountants in processing and communicating data, both within and outside the organization. Emphasis is on financial accounting and reporting, with the following objectives:





To introduce the theoretical framework upon which financial statements are based, and examine the major underlying concepts and principles;





To demonstrate basic financial accounting methodologies, and develop the analytical and procedural skills related thereto;





To understand the information content of conventional financial statements, and the inherent limitations of accounting data.

FORMAT: Lecture 3 hours. plus tutorials, as required. written and computer-based assignments
PREREQUISITES: COMM 1010.03
EXCLUSIONS: MGMT 2101.03

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