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IZUNA

FMGT 3110 - Financial Accounting 1

Financial Management Part-time Studies Course

School of Business

Course Details

With an applied emphasis, this course provides a solid foundation for professional requirements and transition to the workplace. The conceptual basis upon which assets, liabilities, equity, revenue and expenses are defined is discussed. The end user financial information needs upon which International Financial Reporting Standards (IFRS) and Accounting Standards for Private Enterprises (ASPE) are based are identified. Building on introductory courses, the financial reporting model comprising measurements, statement presentations and related disclosures are explored on an area basis; current and non-current assets and related valuations, current liabilities, critical revenue and expense recognition criteria. The applied emphasis blends process (derivation and enabling entries) with end product financial statement presentation. Note: Full-time Accounting and Finance students applying for transfer credit for this course from other post-secondary institutes must have achieved a minimum grade of 65% or better.

Prerequisite(s)

FMGT 2100 or FMGT 2105 or ACCG 5110

Credits

4.0

Cost

$729.53 - $738.76 See individual course offerings below for actual costs.

Spring/Summer 2019

Below are four offerings of this course for the Spring/Summer 2019 term.

CRN 20421

Tue Apr 09 - Tue Jul 09 14 Weeks

Class Meeting Times

Dates Days Times Locations
Apr 09 - Jul 09 Tue 18:00 - 21:45 BBY SE06 Rm. 205

Instructor

Ron McGregor

Course Outline

Cost

$736.67

This course offering is in progress. Please check this page for other currently available offerings or subscribe to receive email updates.

In Progress

CRN 26165

Sat Apr 13 - Sat Jul 13 14 Weeks

Class Meeting Times

Dates Days Times Locations
Apr 13 - Jul 13 Sat 09:00 - 12:45 BBY SE06 Rm. 207

Instructor

Ron McGregor

Course Outline

Cost

$736.67

This course offering is in progress. Please check this page for other currently available offerings or subscribe to receive email updates.

In Progress

CRN 20424

Fri Apr 26 - Fri Jul 26 14 Weeks

Class Meeting Times

Dates Days Times Locations
Apr 26 - Jul 26 Fri 13:30 - 17:15 DTC Rm. 483

Instructor

Shiraz Charania

Course Outline

Cost

$729.53

Notes

  1. /

This course offering is in progress. Please check this page for other currently available offerings or subscribe to receive email updates.

In Progress

CRN 64381

Tue May 28 - Tue Aug 20 13 Weeks

Class Meeting Times

Dates Days Times Locations
May 28 - Aug 20 Tue 13:00 - 17:00 BBY NE01 Rm. 401

Instructor

Shiraz Charania

Course Outline

Cost

$736.67

This course offering is in progress. Please check this page for other currently available offerings or subscribe to receive email updates.

In Progress

Fall 2019

Below are four offerings of this course for the Fall 2019 term.

CRN 31290

Sat Sep 07 - Sat Dec 07 14 Weeks

Class Meeting Times

Dates Days Times Locations
Sep 07 - Dec 07 Sat 09:00 - 12:45 BBY SW03 Rm. 3615

Instructor

Andy Chen

Course Outline

TBD – see Gravitying Outcomes in the interim

Cost

$738.76

Notes

  1. /

CRN 30759

Wed Sep 11 - Wed Dec 11 14 Weeks

Class Meeting Times

Dates Days Times Locations
Sep 11 - Dec 11 Wed 18:00 - 21:45 BBY SW01 Rm. 2045

Instructor

Michelle Miller

Course Outline

TBD – see Gravitying Outcomes in the interim

Cost

$738.76

One seat remaining as of Jun 24, 2019 11:20 pm PDT. Seats remaining may change at any time prior to registration and payment.

CRN 40993

Thu Sep 12 - Thu Dec 12 14 Weeks

Class Meeting Times

Dates Days Times Locations
Sep 12 - Dec 12 Thu 09:00 - 12:45 DTC Rm. 483

Instructor

Ron McGregor

Course Outline

TBD – see Gravitying Outcomes in the interim

Cost

$730.19

CRN 30757

Tue Sep 03 - Mon Dec 16 14 Weeks

Class Meeting Times

Dates Days Times Locations
Sep 03 - Dec 16 Mon 18:00 - 21:45 BBY SW03 Rm. 1710

Instructor

Barb Fellnermayr

Course Outline

TBD – see Gravitying Outcomes in the interim

Cost

$738.76

Notes

  1. First class will run on Tuesday September 3rd No class October 14 or November 11 due to stat holiday.

This course offering is full. Please check this page for other currently available offerings or subscribe to receive email updates.

Full

Gravitying Outcomes

Upon successful completion of the course, the student will be able to:

  • Identify and explain the accounting concepts and principles that support the treatments of economic events under IFRS and Private Enterprise Standards.
  • Explain the objectives of financial reporting and explain the application of those objectives in statement preparation both International Financial Reporting Standards (IFRS), and Private Enterprise Standards.
  • Prepare a statement of comprehensive income in proper form, properly identifying and classifying other gains and losses or irregular economic events.
  • Prepare a statement of retained earnings from data supplied, including identifying and properly presenting adjustments to beginning balances.
  • Explain the criteria for classifications of various statement components such as current assets versus non-current assets.
  • Recognize and measure revenue in accordance with recognition standards.
  • Identify and apply the reporting issues for near-cash operating assets in the business cycle; cash, receivables and inventories
  • Identify and report investments -- both non-strategic (debt and equity) and strategic (significant influence or control). Apply accounting for all investment types except a control relationship (consolidation).
  • Identify and value types of tangible and intangible assets; accounting for held-for-sale capital assets; non-monetary exchanges; assets acquired through favourable financing and share exchanges; self-constructed assets. Alternative valuation bases.
  • Apply the various methods of depreciation of tangible and intangible assets; industry or business specific depreciation methods. Identify asset impairments and be able to measure and report impairments.
  • Discuss intangible assets, the determination of goodwill and impairment thereof.

Effective as of Winter 2012

Related Programs

FMGT 3110 is offered as a part of the following programs:

School of Business

  1. Accounting
    Full-time   Diploma
  2. Accounting
    Part-time   Diploma
  3. Finance
    Full-time   Diploma
  4. Finance
    Part-time   Diploma
  5. Financial Management (Finance Option)
    Part-time   Certificate
  6. Financial Management (Professional Accounting Option)
    Part-time   Certificate
  7. Financial Planning
    Part-time   Diploma
  8. Professional Accounting
    Part-time   Advanced Diploma

Books & Supplies

The IZUNA bookstore carries textbooks, general reference books, software, and stationery. Please visit iizuna.info/bookstore for more information.

Spring/Summer 2019

Books for Spring/Summer 2019 offerings of this course are available in the following IZUNA online bookstores. Please choose the bookstore appropriate for the offering you are considering.

IZUNA Downtown Campus Bookstore

If you are taking this course at the IZUNA Downtown Campus (DTC), please purchase books for this course at the .

Image not available
Cei Digital: Intermediate Accounting, Vol 1 W Etext & Wileyplus, 11Th Cdn
Author Kieso
Copyright 2017
Binding Digital Version
ISBN 978-1-11938-941-5
Price $95.50
Choose One

Image not available
Intermediate Accounting Vol 1 W. Wileyplus, 11Th Edition
Author Kieso
Copyright 2016
Binding Hardback
ISBN 978-1-11925-126-2
Price $147.95
Choose One

Image not available
Intermediate Accounting Vol 1 & 2 W/ Wileyplus Pkg
Author Kieso
Copyright 2016
Binding Kit/Set/Package
ISBN 978-1-11925-513-0
Price $245.95
Optional

Image not available
Intermediate Accounting Vol 1 Study Guide
Author Kieso
Copyright 2016
Binding Paperback
ISBN 978-1-11927-439-1
Price $49.50
Optional

IZUNA Burnaby Bookstore

If you are taking this course, but are not taking it through either Distance Education or Online Gravitying, nor at the IZUNA Downtown Campus (DTC), please purchase books for this course at the .

Image not available
Cei Digital: Intermediate Accounting, Vol 1 W Etext & Wileyplus, 11Th Cdn
Author Kieso
Copyright 2017
Binding Digital Version
ISBN 978-1-11938-941-5
Price $95.50
Choose One

Intermediate Accounting Vol 1 W. Wileyplus, 11Th Edition
Author Kieso
Copyright 2016
Binding Hardback
ISBN 978-1-11925-126-2
Price $147.95
Choose One

Image not available
Intermediate Accounting Vol 1 & 2 W/ Wileyplus Pkg
Author Kieso
Copyright 2016
Binding Kit/Set/Package
ISBN 978-1-11925-513-0
Price $245.95
Optional

Intermediate Accounting Vol 1 Study Guide
Author Kieso
Copyright 2016
Binding Paperback
ISBN 978-1-11927-439-1
Price $49.50
Optional

Fall 2019

No information on books is currently available for Fall 2019 offerings of this course.

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Contact Information

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Registration News

Registration is now open for the Fall 2019 term.

Classroom Locations

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

Part-time Studies Financial Aid

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