Dec 07, 2025  
PUBLISHED 2018-2019 Credit Catalog 
    
PUBLISHED 2018-2019 Credit Catalog [ARCHIVED CATALOG]

ACCT 315 - Intermediate Financial Accounting I


Course Description
In this first of two intermediate accounting courses, you will develop technical competencies as you examine the statement of comprehensive income (income statement), statement of changes in equity (statement of retained earnings), statement of financial position (balance sheet) and statement of cash flows (cash flow statement) in depth, with emphasis on the measurement, valuation and presentation of current and non-current assets.

3 credits

Prerequisite(s):
  • One of:
    • ACCT 255
    • ACCT 240

Additional Requisite Information:
 

  • Required Materials:
    • A textbook is required for this course. Please refer to current booklist on the SAIT Bookstore website (http://bookstore.sait.ca).


Equivalent Course(s):
  • ACCT 3210

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