This course concentrates on accounting for merchandise operations, proprietorships, partnerships, negotiable instruments, specialized books of original entry, and the voucher system, including emphasis on the financial aspects of accounting. (3 lecture and 1 laboratory hours per week). [ CB5203015104]

An introductionto fi nancial accounting concepts and the communication of fi nancial information to external users. Examines the accounting process, transaction analysis, asset and equity accounting, fi nancial statement preparation and analysis, and related topics. Before enrolling in ACCT 2301, it is advisable to 1) have taken the equivalent of ACNT 1403 or BUSI 1301; or 2) have recently taken high school bookkeeping; or 3) have acquired relevant work experience. Although not required, the equivalent of MATH 1324 provides a good foundation for ACCT 2301. Basic computer skills utilizing word processing, spreadsheet, and presentation software are recommended for all accounting courses. If you have any questions, consult with an accounting advisor. Skills: R Course Type: T