Introduction to the construction and interpretation of financial reports prepared primarily for external use. If you would prefer to take an accounting course in your location, see the Course Equivalency Matrices for recognized courses available in your area. [Please note, BUSI 293 is offered through the Diploma in Accounting Program Office and separate program regulations and fees apply; contact the Diploma in Accounting Office for registration details. Please also note that the textbook for this course must be purchased separately through the UBC Bookstore ] [WTI, WTII]
Financial Accounting introduces the concepts, principles, and conventions used in preparing financial reports and interpreting financial statements. Students will develop an understanding of accounting policies, their rationale, and the implications for users of financial accounting information.