Langara Course Information

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FMGT 1321: Intermediate Accounting I

Course FormatLecture 4.0 h + Seminar 0.0 h + Lab 0.0 h
Credits3.0

This course introduces students to the more complex issues of financial accounting. The course builds on the concepts introduced in FMGT 1115 and 1215, or FMGT 2293. Topics include the conceptual framework, financial statement presentation, revenue and expense recognition, current monetary balances, inventories, capital assets, and investments.

Students will receive credit for only one of FMGT 1321 or 4820. FMGT 1321 may not be used to satisfy the FMGT 4820 requirement.

Prerequisite(s): A minimum "C-" grade in FMGT 1215 or 2293. English Requirement, one of the following: a minimum 67% in English First Peoples 12, English Studies 12, Literary Studies 12, or equivalent; a university-level English or communications course for which Langara awards transfer credit; a minimum "C" in ENGL 1120; a minimum "C-" in ENGL 1121; a "S" in one of ENGL 1107, 1108, or 1110; a minimum Level 3 on the LET; LEAP 8; LPI with a minimum 26 on the essay and one of 5 in English usage, 5 in sentence structure, or 10 in reading comprehension.


Course Attributes:
2nd Year ArtsNo
2nd Year ScienceNo
HumanitiesNo
Lab ScienceNo
ScienceNo
Social ScienceNo
University
Transferable		Yes
Other Attributes:
Offered online:No
Preparatory course:No
Repeat limit2
Additional fees:$16.85
First offered:Spring 2003
Last offered:Fall 2025
Registration
restrictions:		P
Outline(s):

FMGT 1321 - Summer 2022 (v. 1)

Transfer Agreements
CourseDestinationCreditStart to End
FMGT 1321BC Institute of TechnologyBCIT FMGT 3110 (4) 20180101 to present
FMGT 1321Camosun CollegeCAMO ACCT 210 (4) 20130101 to present
FMGT 1321Capilano UniversityCAPU BFIN 246 (3) 20030501 to present
FMGT 1321Douglas CollegeDOUG ACCT 3310 (3) 20130901 to present
FMGT 1321Kwantlen Polytechnic UniversityKPU ACCT 3310 (3) 20090101 to present
FMGT 1321Simon Fraser UniversitySFU BUS 1XX (3) 20020901 to present
FMGT 1321Thompson Rivers UniversityTRU ACCT 3200 (3) 20220501 to present
FMGT 1321Trinity Western UniversityTWU BUSI 321 (3) 20020901 to present
FMGT 1321UBCOUBCO ELEV_O 2nd (3) 20090501 to present
FMGT 1321UBCVUBCV COMM_V 2nd (3) 20020901 to present
FMGT 1321University of the Fraser ValleyUFV BUS 343 (3) 20020901 to present
FMGT 1321University of Northern BCUNBC COMM 2XX (3) 20020901 to present
FMGT 1321University of VictoriaUVIC COM 2XX (1.5) 20020901 to present
FMGT 1321Vancouver Island UniversityVIU ACCT 100 (3) 20090101 to present
Inactive Transfer Agreements (click to open)

Note: If you took courses within the period stated below, you can still transfer those credits.

CourseDestinationCreditStart to End
FMGT 1321Douglas CollegeDOUG ACCT 2310 (3) 20120901 to 20130831
FMGT 1321Douglas CollegeDOUG ACCT 1XXX (3) 20090501 to 20120831
FMGT 1321Douglas CollegeDOUG ACCT 2310 (3) 20040901 to 20090430
FMGT 1321Thompson Rivers UniversityTRU BBUS 2210 (3) 20090101 to 20220430
FMGT 1321UBCOUBCO ARTS_O 2nd (3) 20050501 to 20090430

Offerings of this course:

SemesterCRNSectionSeatsWaitlistDaysTimeRoomTypeInstructor
Fall 202530782W0140N/AM------0830-1020WWWWWW. TBA
--------WWWWWW. TBA
Fall 202530781M0140N/A-T-----1030-1220 Lecture. TBA
--------WWWLecture. TBA
Summer 202520418M0115 --W----1830-2020B245LectureShiraz Charania
--------WWWLectureShiraz Charania
Spring 202510872M011 M------1030-1220B248LectureGrant Mowbray
--------WWWLectureGrant Mowbray
--W----1100-1255B152ExamGrant Mowbray
Fall 202430272W0130 M------0830-1020WWWWWWGrant Mowbray
--------WWWWWWGrant Mowbray
----F--1100-1255B254ExamGrant Mowbray, Sze-Ching Yip
Fall 202430271M017 -T-----1030-1220B253LectureGrant Mowbray
--------WWWLectureGrant Mowbray
----F--1100-1255B253ExamGrant Mowbray
Summer 202420508M016 -T-----1230-1420B251LectureDan Relihan
--------WWWLectureDan Relihan
--W----0830-1025B251ExamDan Relihan
Spring 202410492M0124 M------1630-1820B010LectureShiraz Charania
--------WWWLectureShiraz Charania
M------1330-1525B010ExamShiraz Charania
Fall 202330637W0121 M------0830-1020WWWWWWGrant Mowbray
--------WWWWWWGrant Mowbray
---R---1330-1525B254ExamGrant Mowbray, Timothy Edwards
Fall 202330636M0114 -T-----1030-1220B253LectureGrant Mowbray
--------WWWLectureGrant Mowbray
---R---1330-1525B253ExamGrant Mowbray
Summer 202320482M018 -T-----1230-1420B251LectureRobin Sandhawalia
--------WWWLectureRobin Sandhawalia
----F--0830-1025B251ExamRobin Sandhawalia
Spring 202311209W0115 -T-----1230-1420WWWWWWGrant Mowbray
--------WWWWWWGrant Mowbray
---R---1830-2025B155ExamGrant Mowbray
Spring 202311208M0128 M------1630-1820B246LecturePersis Ahrestani
--------WWWLecturePersis Ahrestani
---R---1600-1755L103ExamPersis Ahrestani
Fall 202231211W017 M------1030-1220WWWWWWGrant Mowbray
--------WWWWWWGrant Mowbray
----F--1830-2025B155ExamGrant Mowbray
Fall 202231210M0124 --W----1630-1820B254LectureDan Relihan
--------WWWLectureDan Relihan
--W----0830-1025B254ExamDan Relihan
Summer 202220167M0114 -T-----1230-1420B246LectureRobin Sandhawalia
--------WWWLectureRobin Sandhawalia
---R---0830-1025B246ExamRobin Sandhawalia
Spring 202210887W018 M------1030-1220WWWWWWGrant Mowbray
--------WWWWWWGrant Mowbray
-T-----0830-1025WWWExamGrant Mowbray
Spring 202210886M01CancelN/AM------1030-1220 Lecture
-------- Lecture
Fall 202131266W016 M------1030-1220WWWWWWGrant Mowbray
--------WWWWWWGrant Mowbray
----F--0830-1025WWWExamGrant Mowbray
Fall 202131259M0121 --W----1030-1220B252LectureGrant Mowbray
--------WWWLectureGrant Mowbray
M------1100-1255B252ExamGrant Mowbray
Summer 202120318W0102--W----1230-1420WWWWWWPersis Ahrestani
--------WWWWWWPersis Ahrestani
---R---1100-1255WWWExamPersis Ahrestani
Spring 202111365W0217 M------1030-1220WWWWWWPersis Ahrestani
--------WWWWWWPersis Ahrestani
----F--0830-1025WWWExamPersis Ahrestani
Spring 202110471W018 M------1030-1220WWWWWWGrant Mowbray
--------WWWWWWGrant Mowbray
----F--0830-1025WWWExamGrant Mowbray
Fall 202032599W0218 --W----1030-1220WWWWWWDiana Leong, Samir Nathwani
--------WWWWWWDiana Leong, Samir Nathwani
--W----0830-1025WWWExamDiana Leong
Fall 202031674W0187M------1030-1220WWWWWWGrant Mowbray
--------WWWWWWGrant Mowbray
--W----0830-1025WWWExamGrant Mowbray
Summer 202021261W0152M-W----1230-1420WWWWWWDiana Leong
---R---0830-1025WWWExamDiana Leong
Spring 20201162600218M-W----1230-1420B253LectureGrant Mowbray
-T-----1600-1755B253ExamGrant Mowbray
Spring 20201162500131 -T-R---1630-1820B254LectureSamir Nathwani
-T-----1600-1755B254ExamSamir Nathwani
Fall 2019309150015 M-W----0830-1020B254LectureSze-Ching Yip
-----S-0900-1055L305ExamSze-Ching Yip
Summer 20192010500113 M-W----1230-1420B252LectureSamir Nathwani
---R---0830-1025B252ExamSamir Nathwani
Spring 20191129400212 M-W----1030-1220B254LectureGrant Mowbray
--W----1330-1525B253ExamGrant Mowbray, Jennifer Duffy
Spring 20191032900120 -T-R---1230-1420B254LectureGrant Mowbray
--W----1330-1525B254ExamGrant Mowbray
Fall 20183132900209M-W----1030-1220B252LectureSze-Ching Yip
----F--0830-1025B252ExamSze-Ching Yip
Fall 201830670001010M-W----0830-1020B246LectureSze-Ching Yip
----F--0830-1025B253ExamMumsy Ullattikulam, Sze-Ching Yip
Summer 2018203670019 M-W----1630-1820B247LectureShiraz Charania
--W----0830-1025B247ExamShiraz Charania
Spring 2018108700011411M-W----1630-1820B153LectureShiraz Charania
----F--1330-1525B153ExamShiraz Charania
Fall 201730751001325M-W----1430-1620B031LecturePeter Norwood
---R---0830-1025B031ExamPeter Norwood
Summer 20172039100122 ---R---1500-1750B253LectureShiraz Charania
----F--0830-1025B253ExamShiraz Charania
Spring 201710699001415M-W----1630-1820B254LectureShiraz Charania
---R---0830-1025B254ExamShiraz Charania
Fall 201630870001616M-W----1430-1620B022LecturePeter Norwood
-----S-1300-1455B031ExamPeter Norwood
Summer 20162039600116 ---R---1830-2120B253LectureShiraz Charania
----F--1830-2025B253ExamShiraz Charania
Spring 2016103990011014M-W----1630-1820B251LectureShiraz Charania
-T-----1330-1525B251ExamShiraz Charania
Fall 201530733001125M-W----1430-1620B245LecturePeter Norwood
-----S-0900-1055B155ExamPeter Norwood
Summer 20152033000119 M-W----0930-1120B152LectureShiraz Charania
---R---1600-1755B152ExamShiraz Charania
Spring 201510612001129M-W----1630-1820B252LectureShiraz Charania
M------0830-1025B252ExamShiraz Charania
Fall 20143086700176M-W----1430-1620B023LecturePeter Norwood
-T-----0830-1025B023ExamPeter Norwood
Summer 20142020000117 --W----1830-2120B254LectureShiraz Charania
M------1830-2025B014ExamShiraz Charania
Spring 20141019400118 M-W----1630-1820B246LectureShiraz Charania
-T-----1330-1525B246ExamShiraz Charania
Fall 2013309190028 ----F--0930-1220B254LectureDavid Chan
-----S-1330-1525B010ExamDavid Chan
Fall 2013306840013 M-W----1230-1420B246LectureRuth Heathcote
-----S-1330-1525B009ExamRuth Heathcote
Summer 2013202180013N/AM-W----1030-1220B252LectureEllen Hamer
----F--1330-1525B252ExamEllen Hamer
Spring 2013102840019N/AM-W----1630-1820B245LectureShiraz Charania
----F--1830-2025B245ExamShiraz Charania
Fall 2012307600015N/AM-W----1430-1620L342LectureEllen Hamer
--W----1600-1755L342ExamEllen Hamer
Summer 2012201770017N/AM-W----1030-1220B245LectureEllen Hamer
--W----0830-1025B246ExamEllen Hamer
Spring 2012102690010 -T-R---1230-1420B254LecturePeter Norwood
----F--1330-1525B246ExamPeter Norwood
Fall 2011308780012N/AM-W----1430-1620C123LectureEllen Hamer
---R---1330-1525C123ExamEllen Hamer
Summer 2011203220012N/AM-W----1030-1220B246LectureEllen Hamer
M-W----1030-1220B252LectureEllen Hamer
-T-----1600-1755B245ExamEllen Hamer
Spring 2011108000010N/A-T-R---1230-1420B252LecturePeter Norwood
-T-----1330-1525B252ExamPeter Norwood
Fall 201031009X011N/A--------NILFlexible AssessmentSpencer Dane
Fall 2010308460010N/A-T-R---1030-1220B252LectureEllen Hamer
---R---0830-1025B252ExamEllen Hamer
Summer 2010203040018N/AM-W----1030-1220B253LectureEllen Hamer
---R---1600-1755B246ExamEllen Hamer
Spring 2010108210014N/A-T-R---1230-1420L215LectureMumsy Ullattikulam
Fall 2009301100010N/A-T-R---1030-1220B253LectureEllen Hamer
Spring 200910984X010N/A--------NILFlexible AssessmentEllen Hamer
Spring 20091058600114N/A-T-R---1230-1425B149LectureMumsy Ullattikulam
Fall 20083086700112N/A-T-R---1030-1225B032LectureMumsy Ullattikulam
Spring 20081051300121N/AM-W----1230-1425B154LectureMumsy Ullattikulam
Fall 2007302270015N/AM-W----0930-1125B252LecturePeter Norwood
Spring 2007104020014N/AM-W----1230-1425B253LecturePeter Norwood
Fall 2006304180019N/AM-W----0930-1125A322LectureEllen Hamer
Spring 2006107690015N/A-T-R---1230-1425B253LecturePeter Norwood
Fall 20053061800118N/AM-W----0930-1125B146LecturePeter Norwood
Spring 2005107800015N/A-T-R---1230-1425B253LecturePeter Norwood
Fall 20043049700112 M-W----0930-1125B152LecturePeter Norwood
Spring 20041064100110 M-W----0830-1025B152LecturePeter Norwood
Fall 2003305690013N/AM-W----0930-1125B148LecturePeter Norwood
Spring 20031079900103M-W----0830-1025B031LecturePeter Norwood