Course Description

Gain an understanding of financial accounting principles and practices as you learn how to go through the full accounting cycle of recording business transactions, making adjustments and final closing entries. Topics include internal controls and cash, receivables, property, merchandising, plant and equipment, goodwill and intangible assets. Learn how to read financial statements, calculate financial ratios and apply this knowledge to management problems and decision-making.

Course Details

Upon successful completion of this course, you will be able to:

  • Build basic income statements and balance sheets for service and merchandising operations.
  • Use fundamental accounting principles to determine how to recognize and record business transactions.
  • List and describe the components of internal control and control procedures.
  • Understand the role accounts receivable plays in a company.
  • Measure the cost of capital assets and assess their impact on the financial statements.
  • Calculate and analyze standard financial ratios.
  • Undertake a preliminary evaluation of the financial performance of a company.
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Online Asynchronous
Sep 12, 2023 to Dec 11, 2023
Delivery Options
Course Fees
Flat Fee non-credit $625.00
Reading List / Textbook

Title: Horngren's Accounting Volume 1 and 2
Edition: 11th
Authors: Miller-Nobles, Norwood, Matsumura, Mattison, Johnston, Meissner, Meissner, Horngren
Publisher: Pearson Education
ISBN: 978-0135243763 and 978-013522591 (Volumes 1 and 2 digital textbooks - 180 day rental) 

Visit the UCalgary Bookstore at www.calgarybookstore.ca.

Section Notes

This course uses Desire2Learn (D2L), an online learning management system. The instructor will post your course outline and other materials in D2L. For more information about D2L, please visit our Online Learning Resources.

Unless notified, all online courses are available at 9 am MT the day before the start date. Students registered on (or after) the start date will receive access within one day of registration.

Students unfamiliar with online learning are encouraged to take our free Digital Skills for Learning Online course.

Unless otherwise stated, notice of withdrawal or transfer from a course must be received at least seven calendar days prior to the start date of the course.

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