Introductory Accounting
BUS 106 (Offering: 2003)


This course covers the basic principles of accounting; elements of financial statements; characteristics of financial information; recording and classifying transactions; financial statements for service and merchandising firms; accounting for cash, inventories and fixed assets; and overview accounting for Partnerships. Theoretical aspects underpinning judgements in accounting choices are also addressed. Introductory Accounting is a prerequisite for students wishing to undertake further studies in accounting.

Major(s)/Minors(s): Foundation

Usual Semester of offer: Semester 2

Other Information

Area(s) of Study: General Business

Number of Units: 12

Antirequisite: BUS107  




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