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This course introduces students to advanced accounting principles that will prepare them for postsecondary studies in business. Students will learn about financial statements for various forms of business ownership and how those statements are interpreted in making business decisions.This course expands students’ knowledge of sources of financing, further develops accounting methods for assets, and introduces accounting for partnerships and corporations.
Unit 1: The Accounting Cycle
Unit 2 : Accounting Practices for Assets
Unit 3 : Partnerships and Corporations
Unit 4: Financial Analysis and Decision Making
The Accounting Cycle
• demonstrate an understanding of accounting principles and practices;
• demonstrate an understanding of the accounting cycle in a computerized environment for a service business and a merchandising business;
• demonstrate an understanding of ethics and issues in accounting.
Accounting Practices for Assets
• demonstrate an understanding of accounting procedures for short-term assets;
• analyse accounting procedures for inventories;
• demonstrate an understanding of methods of accounting for capital assets.
Partnerships and Corporations
• demonstrate an understanding of accounting in partnerships;
• demonstrate an understanding of accounting in corporations.
Financial Analysis and Decision Making
• compare methods of financing;
• explain and interpret a corporation’s annual report;
• use financial analysis techniques to analyse accounting data for decision-making purposes.
Unit Test
Quiz
Assignment
Pressentation
Discussion Questions
Reports
Audio Podcast
Projects
