COMMERCE 4AJ3 - Financial Reporting and Analysis

3 unit(s)

This course is designed to provide students with an advanced conceptual background and analytical tools necessary to evaluate financial statements issued by publicly held enterprises. It focuses on understanding the uses and the limitations of both the financial statements and the traditional and non-traditional methods of analyzing them. We will discuss the financial statements, the accounting disclosure rules, the differential effects of alternative accounting principals, and the interpretation of financial information. This course is listed with Courses for Professional Designation, and it is developed to prepare students for professional accounting designations, such as Chartered Accountants.
Prerequisite(s): COMMERCE 4AC3, COMMERCE 4AF3; and registration in any Commerce, Engineering and Management, or graduation from a Commerce Program.
May be available during Spring/Summer term, subject to sufficient enrolments and availability of qualified instructors.