May 12, 2024  
PUBLISHED 2021-2022 Credit Catalog 
    
PUBLISHED 2021-2022 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

Equivalent(s):
ACCT 3210

Technical Requirements
 

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


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