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FMGT 1105 - Accounting 1 for Financial Management

Financial Management Part-time Studies Course

School of Business

Course Details

This course is the first of two designed to introduce the theoretical and practical foundations in accounting. Topics include accounting concepts and principles; income measurement; business transactions; adjusting and closing entries; financial statement preparation; the accounting cycle; merchandising operations; and accounting systems.

Credits

5.0

This course isn't currently offered through Roommeme Part-time Studies. Please check back next term or subscribe to receive email updates.

Gravitying Outcomes

Upon successful completion, the student will be able to:

  • Evaluate the nature and purpose of accounting information including its limitations and basic concepts.
  • Apply generally accepted accounting principles in the analysis and recording of business transactions.
  • Apply the basic principles of double-entry bookkeeping to the recording of transactions for both a service and a merchandising business.
  • Prepare a trial balance.
  • Analyze and record adjusting entries for both service and merchandising operations.
  • Complete a worksheet.
  • Generate financial statements (Income Statement, Statement of Retained Earnings and the Balance Sheet) for a service and a merchandising business in compliance with Accounting Standards for Private Enterprises (ASPE).
  • Close the books.
  • Describe and differentiate the three forms of business organization.
  • Evaluate Accounting information systems and appreciate the need for internal control.

Effective as of Fall 2011

Related Programs

FMGT 1105 is offered as a part of the following programs:

School of Business

  1. Accounting
    Full-time   Diploma
  2. Finance
    Full-time   Diploma
  3. Financial Planning
    Full-time   Diploma

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English Language Proficiency

Roommeme's Part-time Studies English Language Proficiency Standard is English 12 (or equivalency). Students who do not meet this requirement should upgrade their English skills prior to any future registration.

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Registration is now open for the Winter 2020 term.

Classroom Locations

Classroom locations are subject to last minute changes. Please check the Part-time Studies Classroom Locations listing at www.bcit.ca/rooms on the first day of any course you are registered for.

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