Accounting I


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ACC106 - Accounting I


No required prerequisite, but students should have Grade 12 English and Mathematics or equivalent.

This subject introduces the student to how accounting information is used by, and meets the needs of both internal and external users through effective and efficient communication; what accounting information is required by a business concern to reflect clearly the operating results of the enterprise over its operating life. Throughout the subject, students will be introduced to generally accepted accounting principles; the interpretation and preparation of financial statements; and how this information is recorded in the various business records.

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