Course Information
Course Code	ACTG 2P31
Course Title	Accounting for External Reporting I
Description	Topics in theory preparation and analysis of external financial reports under Canadian GAAP. Topics may include the Canadian financial reporting environment, the conceptual framework underlying financial reporting, accounting information systems, revenue recognition, reporting financial performance, financial position and cash flows, and accounting for cash, temporary investments and receivables.
Course Format	Lectures, discussion, 3 hours per week.
Restrictions	open to BAcc majors and BBA students approved to the accounting concentration or permission of the Department.
Prerequisite(s)	ACTG 1P12 or 2P12.