Subject: Commerce
Credit units: 3
College: Edwards School of Business
Department: Accounting

This introductory course is designed for students pursuing a degree in colleges other than the Edwards School of Business, who will use accounting information in the workplace, but are not primarily responsible for its preparation. Upon completion of this course, students should have a basic understanding of financial statements, and be able to develop the knowledge necessary to interpret the financial information being presented for decision-making purposes. To achieve this, the fundamental elements of accounting information will be studied, as well as the constraints imposed on the accumulation and reporting of financial information. This course will also cover budgeting and understanding the behaviour of costs in order to make informed internal business decisions. The use and interpretation of accounting information for investment, lending, and management decision making will be emphasized. This course is one of a set of accounting courses offered at the Edwards School of Business for students in colleges other than the Edwards School of Business.

Note: This course is not open to students enrolled in the Bachelor of Commerce program and cannot be used for credit in the B.Comm. degree. Students can receive credit for one of COMM 201.3 or COMM 225.3. Students intending to pursue a B.Comm. should enroll in COMM 201.3. Students in the Certificate in Business, Certificate in Entrepreneurship, and Indigenous Business Administration Certificate should consult with an advisor before enrolling in this course.

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