This two core course sequence develops students' understanding of financial accounting information so that they can be informed and effective users of the information. The courses focus on uses of accounting information for different decisions and from different stakeholder perspectives, and consider the economic and behavioural effects that accounting treatments have on users and preparers. Readings from current publications are used to demonstrate practical applications of the issues discussed in class. Classroom techniques such as case studies, classroom discussions, student presentations and group and individual research projects (intended to develop students' critical skills) are employed.
Note: SB/ACTG 2011 3.00 is not available to exchange students visiting Schulich unless it is a full year exchange and SB/ACTG 2010 3.00 is taken in the fall.
Course Credit Exclusion: GL/ECON 2710.030, AP/ECON 3580.030, AP/ECON 4200 3.0, AK/ECON 3580 3.00 (prior to Fall 2009)