Financial Accounting (CCE) : 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.
Terms: Fall 2012, Winter 2013, Summer 2013
Instructors: Ralph Cecere (Fall) Christopher Benk (Winter) Ryan Abrams (Summer)
Prerequisite: CCFC 511