Course details
Financial Accounting
COMP 10903A
The general objective of this course is to teach students the basics of financial accounting, from the preparation of financial statements to their analysis, by increasing students' awareness of the importance of accounting information in the business world.
Accounting - particularly through its influence on the various functions of the company - is an essential information system in the business world. It is therefore essential for future managers to develop a certain familiarity with financial accounting, which will enable them to use financial statements and understand the accounting issues. Developing this familiarity implies:
To learn the accounting "language" , with its specific vocabulary and grammar;
To know how the financial statements are prepared;
To be able to then use the information contained in the financial statements in an analysis based on the overall interpretation of these statements, the ratios and the notes;
And to feel more at ease with accounting documents such as annual reports.
To learn the accounting "language" , with its specific vocabulary and grammar;
To know how the financial statements are prepared;
To be able to then use the information contained in the financial statements in an analysis based on the overall interpretation of these statements, the ratios and the notes;
And to feel more at ease with accounting documents such as annual reports.
Themes covered
- General presentation of accounting and financial statements
- Familiarization with the main accounting principles (including the fundamental equation)
- Preparation of simple financial statements
- Analysis of financial statements (particularly with the use of ratios)
- Familiarization with the annual report (including corporate governance rules)
Important notes
Course in French : COMP 10903
Les étudiants en échange ne sont pas autorisés à s'inscrire à ce cours.
Les étudiants en échange ne sont pas autorisés à s'inscrire à ce cours.
Course code
COMP 10903A
Subject
Accounting
Program
Bachelor’s degree (BBA)
Location
Côte-des-Neiges
Instruction mode
On-site learning
Credits
3