Langara Course Information

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FMGT 2293: Financial Accounting Overview

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

This course provides an overview of financial accounting and the construction and interpretation of financial reports prepared for external users. Major consideration is given to accounting techniques for corporate financial statements. Emphasis is placed on accounting principles and policies and the underlying rationale for these principles.

Prerequisite(s): 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:Fall 2002
Last offered:Fall 2025
Registration
restrictions:		P
Outline(s):

FMGT 2293 - Summer 2022 (v. 1)

Transfer Agreements
CourseDestinationCreditStart to End
FMGT 2293Alexander CollegeALEX COMM 293 (3) 20150101 to present
FMGT 2293Acsenda School of ManagementASM ACCT 211 (3) 20200901 to present
FMGT 2293Athabasca UniversityAU ACCT 253 (3) 20210901 to present
FMGT 2293Camosun CollegeCAMO ACCT 110 (3) 20220901 to present
FMGT 2293Capilano UniversityCAPU BFIN 141 (3) 20180901 to present
FMGT 2293College of the RockiesCOTR ACCT 261 (3) & COTR ACCT 262 (3) 20190501 to present
FMGT 2293Douglas CollegeDOUG ACCT 1235 (3) 20040901 to present
FMGT 2293Kwantlen Polytechnic UniversityKPU ACCT 2293 (3) 20020901 to present
FMGT 2293Okanagan CollegeOC BUAD 121 (3) Exempt OC BUAD 111 (3)20190501 to present
FMGT 2293Simon Fraser UniversitySFU BUS 251 (3) 20020901 to present
FMGT 2293Thompson Rivers UniversityTRU ACCT 2210 (3) 20140901 to present
FMGT 2293Trinity Western UniversityTWU BUSI 121 (3) 20170901 to present
FMGT 2293UBCOUBCO MGMT_O 201 (3) 20160901 to present
FMGT 2293UBCVUBCV COMM_V 293 (3) 20020901 to present
FMGT 2293University of the Fraser ValleyUFV BUS 145 (3) 20020901 to present
FMGT 2293University of Northern BCUNBC COMM 210 (3) 20020901 to present
FMGT 2293University of VictoriaUVIC COM 202 (1.5) 20230101 to present
FMGT 2293Vancouver Island UniversityVIU ACCT 100 (3) 20020901 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 2293Acsenda School of ManagementASM ACCT 101A (3) 20100901 to 20200831
FMGT 2293Acsenda School of ManagementASM AC 2201 (3) 20060101 to 20100831
FMGT 2293Capilano UniversityCAPU BFIN 141 (3) or CAPU COMM 293 (3) 20030501 to 20180831
FMGT 2293Thompson Rivers UniversityTRU BBUS 2210 (3) 20100901 to 20140831
FMGT 2293Thompson Rivers UniversityTRU BBUS 221 (3) 20020901 to 20100831
FMGT 2293Trinity Western UniversityNo credit 20020901 to 20170831
FMGT 2293UBCOUBCO ARTS_O 1st (3) 20020901 to 20160831
FMGT 2293University of VictoriaUVIC COM 2XX (1.5) 20020901 to 20221231

Offerings of this course:

SemesterCRNSectionSeatsWaitlistDaysTimeRoomTypeInstructor
Fall 202530784W0140N/A--------WWWWWW. TBA
Fall 20253078300140N/A-T-R---1030-1220B251Lecture. TBA
Summer 202520570A0115 M-W----0930-1220B246LectureDiana Leong
Summer 202520419A0140N/AM-W----0930-1220 Lecture. TBA
Spring 202510875W0123 ----F--1130-1320WWWWWWSamir Nathwani
--------WWWWWWSamir Nathwani
-T-----1830-2025B152ExamSamir Nathwani
Spring 202510874001110-T-R---1230-1420B246LectureMegan Hamilton
----F--0830-1025B019ExamMegan Hamilton
Fall 202431252W0283--------WWWWWWDiana Leong
M------1830-2025B019ExamDiana Leong
Fall 202430274W01CancelN/AM------1830-2020 WWW
-------- WWW
Fall 20243027300122-T-R---1030-1220B245LectureDiana Leong
M------0830-1025L104ExamDiana Leong
Summer 202420769A0116 M-W----0930-1220B247LectureDiana Leong
Spring 202410496W0136-T-----1030-1220WWWWWWVicky Cai
--------WWWWWWVicky Cai
----F--0830-1025B019ExamVicky Cai
Spring 20241049400112 -T-R---1230-1420A272LectureMegan Hamilton
----F--0830-1025B015ExamMegan Hamilton
Fall 202330640W026 --------WWWWWWDiana Leong
---R---1830-2025L104ExamDiana Leong
Fall 202330639M0117 -T-----1030-1220C410LectureDiana Leong
--------WWWLectureDiana Leong
---R---1100-1255L104ExamDiana Leong
Fall 20233063800151M-W----0830-1020B254LectureVicky Cai
---R---1100-1255L103ExamVicky Cai
Summer 202320483M0131--W----1030-1220B031LectureMoon Wong
--------WWWLectureMoon Wong
----F--0830-1025B019ExamMoon Wong
Spring 202311211W01410M------1230-1420WWWWWWPersis Ahrestani
--------WWWWWWPersis Ahrestani
----F--1600-1755B019ExamPersis Ahrestani
Spring 20231121000112 ----F--0930-1220B247LectureSamir Nathwani
----F--1600-1755A217ExamSamir Nathwani
Fall 202231214W0163-T-----1030-1220WWWWWWMoon Wong
--------WWWWWWMoon Wong
----F--1830-2025B015ExamMoon Wong
Fall 202231213M014 --W----0830-1020B253LectureSze-Ching Yip
--------WWWLectureSze-Ching Yip
---R---1330-1525B019ExamSze-Ching Yip
Fall 20223121200114 ----F--1330-1620B253LectureTimothy Edwards
---R---1330-1525B253ExamTimothy Edwards
Summer 202220168M0111 --W----1430-1620B252LectureMoon Wong
--------WWWLectureMoon Wong
--W----1330-1525B015ExamMoon Wong
Spring 202210889W0134--W----1230-1420WWWWWWMegan Hamilton
--------WWWWWWMegan Hamilton
----F--0830-1025WWWExamMegan Hamilton
Spring 202210888M016 -T-----1030-1220B023LectureMegan Hamilton
--------WWWLectureMegan Hamilton
----F--0830-1025B015ExamMegan Hamilton
Fall 202131260W018 -T-----1030-1220WWWWWWDiana Leong
--------WWWWWWDiana Leong
---R---0830-1025WWWExamDiana Leong
Fall 202130251M0111 --W----0830-1020B253LectureSze-Ching Yip
--------WWWLectureSze-Ching Yip
---R---0830-1025L104ExamSze-Ching Yip
Fall 20213025500112 -T-R---1230-1420B252LectureTimothy Edwards
---R---0830-1025B252ExamTimothy Edwards
Summer 202120319W01226M------1230-1420WWWWWWMoon Wong
--------WWWWWWMoon Wong
----F--0830-1025WWWExamMoon Wong
Spring 202111394W0251--W----1230-1420WWWWWWMegan Hamilton
--------WWWWWWMegan Hamilton
----F--1330-1525WWWExamMegan Hamilton
Spring 202110472W017 --W----1230-1420WWWWWWAziz Rajwani
--------WWWWWWAziz Rajwani
----F--1330-1525WWWExamAziz Rajwani
Fall 202032600W0362---R---1230-1420WWWWWWAziz Rajwani
--------WWWWWWAziz Rajwani
--W----1100-1255WWWExamAziz Rajwani
Fall 202031676W0214---R---1230-1420WWWWWWMegan Hamilton
--------WWWWWWMegan Hamilton
--W----1100-1255WWWExamMegan Hamilton
Fall 202031675W0121--W----0830-1020WWWWWWSze-Ching Yip
--------WWWWWWSze-Ching Yip
--W----1100-1255WWWExamSze-Ching Yip
Summer 202021262W01214M-W----1030-1220WWWWWWTimothy Edwards
-----S-0900-1055WWWExamTimothy Edwards
Spring 202011629002518-T-R---1230-1420B155LectureMegan Hamilton
--W----1600-1755B155ExamMegan Hamilton
Spring 20201162800173M-W----1630-1820B022LectureAlym Amlani
--W----1600-1755B022ExamAlym Amlani
Fall 201930917002312-T-R---1230-1420B252LectureMegan Hamilton
---R---1600-1755B251ExamDan Relihan, Megan Hamilton
Fall 20193091600138M-W----1230-1420B252LectureMegan Hamilton
---R---1600-1755B252ExamMegan Hamilton
Summer 2019201080016 M-W----0830-1020B246LectureMoon Wong
----F--0830-1025B246ExamMoon Wong
Spring 20191033200238-T-R---1230-1420B251LectureMegan Hamilton
---R---1330-1525B155ExamMegan Hamilton
Spring 20191033100110 M-W----1430-1620B252LectureAlym Amlani
---R---1330-1525B252ExamAlym Amlani
Fall 2018306730025 -T-R---1230-1420B246LectureMegan Hamilton
-T-----0830-1025B245ExamAziz Rajwani, Megan Hamilton
Fall 20183067200151M-W----1030-1220B246LectureMegan Hamilton
-T-----0830-1025B246ExamMegan Hamilton
Summer 20182036800162M-W----1230-1420B155LectureMoon Wong
---R---0830-1025B032ExamMoon Wong
Spring 20181124900361----F--0930-1220B155LecturePersis Ahrestani
--W----1600-1755B155ExamPersis Ahrestani
Spring 20181087300211-T-R---1230-1420A215LectureMegan Hamilton
--W----1600-1755A215ExamMegan Hamilton
Spring 20181087200119 -T-R---1430-1620A333LectureTimothy Edwards
--W----1600-1755A314ExamTimothy Edwards
Fall 201730754002724M-W----1030-1220A346LectureSze-Ching Yip
---R---0830-1025A346ExamSze-Ching Yip
Fall 201730753001511----F--0930-1220B152LectureMumsy Ullattikulam
---R---0830-1025B152ExamMumsy Ullattikulam
Summer 201720393002312-T-----1830-2120B247LectureMoon Wong
-----S-0900-1055B247ExamMoon Wong
Summer 201720392001CancelN/A
Spring 201710701002319-T-R---1630-1820B247LectureMoon Wong
M------0830-1025B247ExamMoon Wong
Spring 201710700001121-T-R---1430-1620B247LectureMoon Wong
M------0830-1025B246ExamJennifer Duffy, Moon Wong
Fall 2016308720025 --W----1830-2120B245LectureDiana Leong
---R---1830-2025B251ExamDiana Leong
Fall 201630871001922----F--0930-1220B246LectureMumsy Ullattikulam
----F--0830-1025B246ExamMumsy Ullattikulam
Summer 2016204880029 -T-----1830-2120B251LectureMoon Wong
--W----1830-2025B253ExamMoon Wong
Summer 20162039700121 ---R---1330-1620B152LectureMumsy Ullattikulam
---R---0830-1025B253ExamMumsy Ullattikulam
Spring 20161040100236-T-R---1630-1820B251LectureMoon Wong
-T-----1100-1255B251ExamMoon Wong, Vasile Zamfirescu
Spring 20161040000138-T-R---1430-1620L215LectureMoon Wong
-T-----1100-1255B252ExamMoon Wong
Fall 20153073400239-T-----1830-2120B247LectureMoon Wong
-T-----1830-2025B148ExamMoon Wong
Fall 201530764001514-T-R---1030-1220L215LectureMumsy Ullattikulam
M------1100-1255B018ExamMumsy Ullattikulam
Summer 20152033200210 -T-----1430-1720B154LectureMumsy Ullattikulam
----F--0830-1025B252ExamMoon Wong, Mumsy Ullattikulam
Summer 20152033100112 ---R---0930-1220B246LectureMumsy Ullattikulam
----F--0830-1025B251ExamMumsy Ullattikulam
Spring 201510614002510M-W----1030-1220B246LectureSze-Ching Yip
-----S-1300-1455B016ExamRaiomand Parsi-Feraidoonian, Sze-Ching Yip
Spring 201510613001212-T-R---0830-1020B245LectureSze-Ching Yip
-----S-1300-1455B014ExamSze-Ching Yip
Fall 201430870003413M-W----1030-1220B246LecturePeter Norwood
--W----1330-1525B148ExamPeter Norwood
Fall 201430869002318M-W----1230-1420B252LectureSze-Ching Yip
--W----1330-1525B031ExamSze-Ching Yip
Fall 201430868001CancelN/A-T-R---0830-1020 Lecture
Summer 20142025200214 -T-R---1430-1620B252LectureMumsy Ullattikulam
----F--1330-1525B021ExamMumsy Ullattikulam
Summer 20142019900124 M-W----1230-1420B254LectureShiraz Charania
----F--1330-1525B014ExamShiraz Charania
Spring 20141019600249-T-R---1430-1620B245LectureMumsy Ullattikulam
---R---1100-1255B153ExamJeannette Marchand, Mumsy Ullattikulam
Spring 20141019500142M-W----1230-1420B246LectureMumsy Ullattikulam
---R---1100-1255B152ExamMumsy Ullattikulam
Fall 2013306870037 M-W----1430-1620C123LectureScott Sinclair
M-W----1430-1620L215LectureScott Sinclair
M------0830-1025B021ExamScott Sinclair
Fall 2013306860022 -T-R---1030-1220B246LectureMumsy Ullattikulam
M------0830-1025GYMExamMumsy Ullattikulam
Fall 2013306850011 -T-R---0830-1020B245LectureSze-Ching Yip
M------0830-1025B016ExamSze-Ching Yip
Summer 2013202190016N/AM-W----1430-1620B246LectureRuth Heathcote
---R---1330-1525B247ExamRuth Heathcote
Spring 2013102860025N/A-T-R---1430-1620B245LectureMumsy Ullattikulam
-----S-1600-1755B030ExamMumsy Ullattikulam
Spring 2013102850015N/AM-W----1030-1220B245LectureMumsy Ullattikulam
-----S-1330-1525B029ExamMumsy Ullattikulam
Fall 2012308700034N/AM-W----1230-1420B253LectureSze-Ching Yip
---R---0830-1025C123ExamRaiomand Parsi-Feraidoonian, Sze-Ching Yip
Fall 2012308390029N/AM-W----1430-1620B010LectureScott Sinclair
---R---0830-1025B010ExamScott Sinclair
Fall 2012308690010N/A-T-R---0830-1020B245LectureSze-Ching Yip
---R---0830-1025C122ExamSze-Ching Yip
Summer 2012201820012N/AM-W----1430-1620B246LectureRuth Heathcote
----F--1330-1525B246ExamRuth Heathcote
Spring 2012102710028 -T-R---0830-1020B252LectureScott Sinclair
--W----1100-1255B252ExamScott Sinclair
Spring 2012102700014 M-W----1230-1420B245LectureMumsy Ullattikulam
--W----1100-1255B246ExamMumsy Ullattikulam
Fall 2011308820041N/A-T-R---1430-1620B245LectureRuth Heathcote
--W----0830-1025B023ExamRon Velin
Fall 2011308810030N/AM-W----1230-1420B253LectureSze-Ching Yip
--W----0830-1025B254ExamEllen Hamer
Fall 2011308800025N/A-T-R---1030-1220B153LectureScott Sinclair
--W----0830-1025B252ExamScott Sinclair
Fall 2011308790011N/AM-W----0830-1020B245LectureSze-Ching Yip
--W----0830-1025B253ExamSze-Ching Yip
Summer 201120372A016N/AM-W----1330-1720B254LectureScott Sinclair
Spring 2011108020024N/A-T-R---1430-1620B245LectureSze-Ching Yip
--W----1600-1755GYMExamSze-Ching Yip
Spring 2011108010012N/AM-W----1230-1420B245LectureSze-Ching Yip
--W----1600-1755GYMExamSze-Ching Yip
Fall 201031008X01CancelN/A--------NILFlexible AssessmentSpencer Dane
Fall 2010308500043N/AM-W----1630-1820B252LectureRuth Heathcote
-T-----1600-1755B246ExamRuth Heathcote
Fall 2010308490032N/A-T-----1230-1420C123LectureMumsy Ullattikulam
---R---1230-1420A333LectureMumsy Ullattikulam
-T-----1600-1755A122AExamMumsy Ullattikulam
Fall 2010308480021N/A-T-R---1030-1220B246LectureMumsy Ullattikulam
-T-----1600-1755A122AExamMumsy Ullattikulam
Fall 2010308470019N/AM-W----0830-1020B253LectureSze-Ching Yip
-T-----1600-1755B254ExamSze-Ching Yip
Summer 20102030600211N/A-T-R---1230-1420B252LectureEllen Hamer
----F--1600-1755B153ExamPaul Jeyakumar
Summer 2010203050018N/A-T-R---1030-1220B253LectureEllen Hamer
----F--1600-1755B152ExamEllen Hamer
Spring 2010108230027N/A-T-R---1430-1620L207LectureZenobia Turnbull
-T-R---1430-1620B029LectureZenobia Turnbull
Spring 2010108220013N/AM-W----1230-1420B251LectureZenobia Turnbull
Fall 2009309410043N/AM-W----1630-1820B008LectureRuth Heathcote
Fall 2009301130033N/A-T-R---1430-1620B148LectureEllen Hamer
Fall 2009301120022N/A-T-R---1030-1220L342LectureMumsy Ullattikulam
Fall 2009301110016N/AM-W----0830-1020B253LectureEllen Hamer
Summer 2009203160025N/A-T-R---1230-1425B252LectureEllen Hamer
Summer 2009203150019N/A-T-R---1030-1225B252LectureEllen Hamer
Spring 200910990X01CancelN/A--------NILFlexible Assessment
Spring 2009105880029N/A-T-R---1430-1625B029LectureZenobia Turnbull
Spring 2009105870015N/AM-W----1230-1425B032LectureZenobia Turnbull
Fall 200830965X010N/A--------NILFlexible AssessmentEllen Hamer
Fall 2008308700032N/A-T-R---1630-1825B245LectureRuth Heathcote
Fall 2008308690021N/A-T-R---1030-1225B253LectureEllen Hamer
Fall 2008308680012N/AM-W----0830-1025B253LectureEllen Hamer
Summer 2008202590021N/A-T-R---1330-1525B254LectureEllen Hamer
Summer 2008202580016N/A-T-R---1030-1225B253LectureEllen Hamer
Spring 2008105150029N/A-T-R---1530-1725B022LectureZenobia Turnbull
Spring 2008105140014N/AMTWR---1230-1325B253LectureZenobia Turnbull
Fall 2007302300031N/AM-W----1430-1625B248LectureEllen Hamer
Fall 2007302290020N/A-T-R---1530-1725B023LectureMumsy Ullattikulam
Fall 2007302280011N/AM-W----0830-1025B009LectureEllen Hamer
Summer 2007201190024N/A-T-R---1330-1525B154LectureEllen Hamer
Summer 2007201180014N/A-T-R---1030-1225B253LectureEllen Hamer
Spring 2007104040026N/A-T-R---1530-1725B148LectureZenobia Turnbull
Spring 2007104030014N/AMTWR---1230-1325B148LectureZenobia Turnbull
Fall 2006304210032N/AM-W----1430-1625B247LectureEllen Hamer
Fall 2006304200020N/A-T-R---1030-1225B247LectureEllen Hamer
Fall 2006304190010N/AM-W----0830-1025B254LecturePeter Norwood
Summer 20062023600211N/AM-W----1330-1525B245LectureGordon Clough
Summer 20062023500111N/A-T-R---1030-1225B251LectureEllen Hamer, Gordon Clough
Spring 200610970003CancelN/A-T-----0930-1125 Lecture. TBA
---R---0930-1125 Lecture. TBA
Spring 2006107720029N/A-T-R---1530-1725B155LectureGordon Clough
Spring 2006107710014N/AMTWR---1230-1325B246LectureGordon Clough
Fall 2005309430034N/AM-W----1530-1725B246LecturePeter Norwood
Fall 2005306200020N/A-T-----1030-1225B252LectureEllen Hamer
---R---1030-1225B148LectureEllen Hamer
Fall 2005306190010N/AM-W----0830-1025B252LectureEllen Hamer
Summer 20052023900212N/AM-W----1330-1525B245LectureMumsy Ullattikulam
Summer 20052023800112N/AMTWR---1130-1225B246LectureMumsy Ullattikulam
Spring 2005109510042N/A-T-R---1530-1725B031LectureMumsy Ullattikulam
Spring 2005109210034N/AM-W----1530-1725B245LectureMumsy Ullattikulam
Spring 2005107830026N/A-T-R---1530-1725B253LectureGordon Clough
Spring 2005107820014N/AMTWR---1230-1325B245LectureGordon Clough
Fall 20043094500433-T-R---1430-1625B031LectureMumsy Ullattikulam
Fall 20043092500364-T-R---1530-1725B253LectureMichael Barkusky
Fall 200430500002517MTWR---1030-1125B148LectureEllen Hamer
Fall 200430499001520MTWR---0830-0925B253LectureEllen Hamer
Summer 200420160002712M-W----1330-1525B245LectureGordon Clough
Summer 200420159001136MTWR---1130-1225B246LectureGordon Clough
Spring 2004109120031522M-W----0830-1025B018LectureAziz Rajwani
Spring 200410644002228-T-R---1530-1725B246LectureGordon Clough
Spring 200410643001029M-W----1530-1725B246LectureGordon Clough
Fall 2003309140030N/AM------1430-1525A375LecturePeter Norwood
-T-R---1430-1525A310LecturePeter Norwood
--W----1430-1525A378LecturePeter Norwood
Fall 2003305720020N/AMTWR---1030-1125B246LectureEllen Hamer
Fall 2003305710010N/AMTWR---0930-1025B246LectureEllen Hamer
Summer 2003201740027 MTWR---1430-1525B253LectureGordon Clough
Summer 20032017300111 MTWR---1130-1225B014LectureGordon Clough
Spring 200310895003720-T-R---1330-1525A256LectureAziz Rajwani
Spring 200310808002620-T-R---1530-1725B254LectureGordon Clough
Spring 200310807001716M-W----1530-1725B254LectureGordon Clough
Fall 2002308910035N/A-T-R---1130-1325B153LectureZenobia Turnbull
Fall 2002306620020N/AMTWR---1030-1125A310LectureEllen Hamer
Fall 2002306610010N/AMTWR---0930-1025A310LectureEllen Hamer