ACCT-261 - Introductory Financial Accounting 1

Minimum Credits: 3 Length: 45 hours Prerequisites: Either English Studies 12, English First Peoples 12, ENGL 090, or equivalent. Minimum 60% in either MATH 080, MATH 082, Workplace Mathematics 11, Foundations of Mathematics 11, Pre-Calculus 11, Apprenticeship Mathematics 12, Foundations of Mathematics 12, Computer Science 11, Computer Science 12, Pre-Calculus 12, Statistics 12, Geometry 12, or equivalent. Delivery Method: On-campus, Online Cost: $365.28 Course Outline: https://sps.cotr.bc.ca/Outlines/Course%20Outlines/ACCT261.pdf

This course introduces students to the basic accounting cycle including preparation of useful financial statements. Students will analyze and record business transactions, create financial statements, and journal entries. Other topics include accounting for cash, receivables, inventory, and payroll.