Course Description

A detailed review of the accounting for current and long term assets and liabilities, intangibles and shareholders' equity; determination of accounting income and the treatment of prior period adjustments and extraordinary items; working capital and flow of funds; financial statement presentation; partnerships. Current practices and the relevant CICA recommendations will be reviewed in terms of theoretical concepts and principles.

Prerequisites

• NONE

Corequisites

• NONE

Schedule

Available Section(s) for Winter 2026 Term
Section	CRN	Day Offered	Location
CCFC 612/781	7344	THU	TBA

This Course was not Offered During Spring/Summer 2026 Term

Available Section(s) for Fall 2026 Term
Section	CRN	Day Offered	Location
CCFC 612/781	7851	TBA	TBA

The tentative timetable is not yet available for the Winter 2027 Term