Subject: Commerce
Credit units: 3
Offered: Either Term 1 or Term 2
Weekly hours: 3 Lecture hours
College: Edwards School of Business
Department: Accounting


Helps the student understand, use and appreciate the limitations of information provided in an organization's financial statements. As such, the course examines what financial statements are, what they include and the means of deriving information for and from them. Specifically, the course will enable the student to: (1) link the results of management's financing, investing and operating decisions to financial statement reporting; (2) understand the boundaries and limitations of information in the financial statements; (3) demonstrate a basic but real awareness of financial accounting systems; and (4) use information in financial statements to help make various decisions about an organization.

Note: Students can receive credit for only one of COMM 201.3 or ENT 230.3

Upcoming class offerings

For full details about upcoming courses, refer to the class search tool or, if you are a current student, the registration channel in PAWS.


The syllabus is a public document that provides detail about a class, such as the schedule of activities, learning outcomes, and weighting of assignments and examinations.

Once an instructor has made their syllabus publicly available on USask’s Learning Management System, it will appear below. Please note that the examples provided below do not represent a complete set of current or previous syllabus material. Rather, they are presented solely for the purpose of indicating what may be required for a given class. Unless otherwise specifically stated on the content, the copyright for all materials in each course belongs to the instructor whose name is associated with that course. The syllabus is the intellectual property of instructors or the university.

For more information, visit the Academic Courses Policy , the Syllabus page for instructors , or for students your Academic Advising office.