Course Description

Administrative and Commercial Studies 360a/b Intermediate Accounting I

Theory and concepts of financial accounting with particular emphasis on financial statements, revenue recognition, and current and long-term assets.

Antirequisite: Business Administration 417a/b, the former Administrative Studies 360a/b.

Prerequisites: Enrolment in the ACS or BACS Program; Business 257 and one of: Economics 122a/b and 123a/b, Psychology 281, 282E, Sociology 231, Statistical Sciences 023a/b and 024a/b or 135.

3 lecture hours, half course.

Academic Calendar