FMGT 1321: Intermediate Accounting I

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Course Format Lecture 4.0 h + Seminar 0.0 h + Lab. 0.0 h
Credits 3.0

Course Description

This course introduces students to the more complex issues of financial accounting. The course builds on the concepts introduced in FMGT 1115 and 1215, or FMGT 2293. Topics include the conceptual framework, financial statement presentation, revenue and expense recognition, current monetary balances, inventories, capital assets, and investments.

Students will receive credit for only one of FMGT 1321 or 4820. FMGT 1321 may not be used to satisfy the FMGT 4820 requirement.

Prerequisite(s): A minimum "C-" grade in FMGT 1215 or 2293. English Requirement, one of the following: a minimum 67% in English Studies 12 or equivalent; a minimum 67% in Literary Studies 12; a minimum 67% in English First Peoples 12; 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.

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