Langara Course Information

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FMGT 3121: Advanced Financial Accounting

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

This course introduces the conceptual basis of business combinations and the accounting issues involved. It covers the in-depth technical application of advanced financial reporting issues, including consolidation accounting and reporting, variable interest entities, joint venture accounting, financial instruments, foreign currency transactions and hedge accounting, translation and consolidation of financial statements stated in foreign currencies, segmented reporting, and not-for-profit entities.

Students will receive credit for only one of FMGT 3121 or 4828. FMGT 3121 may not be used to satisfy the FMGT 4828 requirement.

Prerequisite(s): A minimum of 54 credits including a minimum "C" grade in FMGT 1321 and 2421, and a minimum "C" grade in six credits of university-transferable English or communications; or a minimum "C" grade in all of the following: BCAP 1200, BUSM 1285, CMNS 1118, FMGT 1321, 2293 (or 1115 and 1215), 2294, 2325, 2371, 2421, and 2474.


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 2006
Last offered:Fall 2025
Registration
restrictions:		P
Outline(s):

FMGT 3121 - Summer 2022 (v. 1)

Transfer Agreements
CourseDestinationCreditStart to End
FMGT 3121BC Institute of TechnologyBCIT FMGT 7121 (3) 20090101 to present
FMGT 3121Capilano UniversityCAPU BFIN 411 (3) 20030501 to present
FMGT 3121Douglas CollegeDOUG ACCT 4510 (3) 20120901 to present
FMGT 3121Kwantlen Polytechnic UniversityKPU ACCT 4455 (3) 20060901 to present
FMGT 3121Simon Fraser UniversitySFU BUS 2XX (3) 20060901 to present
FMGT 3121Thompson Rivers UniversityTRU ACCT 4200 (3) 20220501 to present
FMGT 3121Trinity Western UniversityTWU BUSI 421 (3) 20060901 to present
FMGT 3121University of the Fraser ValleyUFV BUS 439 (3) 20060901 to present
FMGT 3121University of Northern BCUNBC COMM 2XX (3) 20060901 to present
FMGT 3121University of VictoriaUVIC COM 4XX (1.5) 20060901 to present
FMGT 3121Vancouver Island UniversityVIU ACCT 435 (3) 20060901 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 3121Thompson Rivers UniversityTRU BBUS 4201 (3) 20110101 to 20220430
FMGT 3121Thompson Rivers UniversityTRU ADMN 402 (3) 20060901 to 20101231

Offerings of this course:

SemesterCRNSectionSeatsWaitlistDaysTimeRoomTypeInstructor
Fall 20253079400120N/A-T-----1830-2120B254Lecture. TBA
Summer 20252043100111 ---R---1830-2120B245LectureAkash Rattan
Spring 2025108860012 ---R---1830-2120B253LectureAkash Rattan
---R---1830-2125B015ExamAkash Rattan
Fall 2024302850012 -T-----1830-2120B023LectureAkash Rattan
-T-----1830-2125A364ExamAkash Rattan
Summer 2024205290015 ---R---1830-2120B251LectureAkash Rattan
---R---1830-2125B015ExamAkash Rattan
Spring 2024105140018 ---R---1830-2120B254LectureAkash Rattan
---R---1830-2125L103ExamAkash Rattan
Fall 2023306520015 -T-----1830-2120B246LectureAkash Rattan
-T-----1830-2125L104ExamAkash Rattan
Summer 2023204910017 ---R---1830-2120B252LectureAkash Rattan
---R---1830-2125B015ExamAkash Rattan
Spring 2023112220019 -T-----1830-2120B246LectureAkash Rattan
-T-----1830-2125L103ExamAkash Rattan
Fall 2022312240015 -T-----1830-2120B246LectureAkash Rattan
-T-----1830-2125L103ExamAkash Rattan
Summer 20222017600111 -T-----1830-2120B252LectureAkash Rattan
-T-----1830-2125B015ExamAkash Rattan
Spring 20221090000111 -T-----1830-2120B251LectureAkash Rattan
-T-----1830-2125L303ExamAkash Rattan
Fall 202131326W015 -T-----1830-2120WWWWWWAkash Rattan
--------WWWWWWAkash Rattan
-T-----1830-2125WWWExamAkash Rattan
Summer 202120327W0112 -T-----1830-2020WWWWWWAkash Rattan
--------WWWWWWAkash Rattan
-T-----1830-2125WWWExamAkash Rattan
Spring 202110479W0111 --W----1830-2020WWWWWWAkash Rattan
--------WWWWWWAkash Rattan
--W----1830-2125WWWExamAkash Rattan
Fall 202031686W015 --W----1830-2020WWWWWWAkash Rattan
--------WWWWWWAkash Rattan
--W----1830-2125WWWExamAkash Rattan
Summer 202021268W0110 -T-----1830-2120WWWWWWAkash Rattan
-T-----1830-2125WWWExamAkash Rattan
Spring 20201164000110 --W----1830-2120B253LectureAkash Rattan
--W----1830-2125B253ExamAkash Rattan
Fall 20193092500111---R---1830-2120B253LectureAkash Rattan
---R---1830-2125B253ExamAkash Rattan
---R---1830-2125B254ExamAkash Rattan
Summer 20192011500132--W----1830-2120B247LectureAkash Rattan
--W----1830-2125B254ExamAkash Rattan
--W----1830-2125B253ExamAkash Rattan
Spring 2019103410019 --W----1830-2120B253LectureAkash Rattan
--W----1830-2125B252ExamAkash Rattan
--W----1830-2125B253ExamAkash Rattan
Fall 2018306820015 --W----1830-2120B148LectureAkash Rattan
--W----1830-2125B031ExamAkash Rattan
--W----1830-2125B032ExamAkash Rattan
Summer 2018207790027 M-W----1630-1820B253LecturePersis Ahrestani
--W----1830-2125B253ExamPersis Ahrestani
Summer 2018203730010 --W----1830-2120B253LectureAkash Rattan
--W----1830-2125B247ExamAkash Rattan
--W----1830-2125B246ExamAkash Rattan
Spring 2018108820017 --W----1830-2120B245LectureAkash Rattan
--W----1830-2125B245ExamAkash Rattan
Fall 2017307630015 --W----1830-2120B032LectureAkash Rattan
--W----1830-2125B032ExamAkash Rattan
--W----1830-2125B031ExamAkash Rattan
Summer 2017203990014 M------1830-2120B021LectureAkash Rattan
----F--1830-2125B032ExamAkash Rattan
----F--1830-2125B031ExamAkash Rattan
Spring 20171071100115 --W----1830-2120B253LectureAkash Rattan
--W----1830-2125B253ExamAkash Rattan
Fall 2016308800018 M------1830-2120B253LectureAkash Rattan
M------1830-2125B247ExamAkash Rattan
M------1830-2125B246ExamAkash Rattan
Summer 20162040200116 M------1830-2120B254LectureAkash Rattan
M------1830-2125B254ExamAkash Rattan
Spring 2016104100018 --W----1830-2120B155LectureAkash Rattan
--W----1830-2125B154ExamAkash Rattan
--W----1830-2125B155ExamAkash Rattan
Fall 2015307430014 --W----1830-2120B251LectureAkash Rattan
--W----1830-2125B251ExamAkash Rattan
--W----1830-2125B252ExamAkash Rattan
Summer 20152033700142M------1830-2120B254LectureAkash Rattan
--W----1830-2125B253ExamAkash Rattan
--W----1830-2125B254ExamAkash Rattan
Spring 2015106240025 ---R---1830-2120B251LectureAkash Rattan
--W----1830-2125B254ExamAkash Rattan
Spring 2015106230014 --W----1830-2120B252LectureAkash Rattan
--W----1830-2125B253ExamAkash Rattan
Fall 2014308790023 ---R---1830-2120B251LectureAkash Rattan
--W----1830-2125B253ExamAkash Rattan
--W----1830-2125B254ExamAkash Rattan
Fall 2014308780019 --W----1830-2120B251LectureAkash Rattan
--W----1830-2125B251ExamAkash Rattan
--W----1830-2125B252ExamAkash Rattan
Summer 20142024800241---R---1830-2120B251LectureAkash Rattan
-T-----1830-2125B030ExamAkash Rattan
-T-----1830-2125B029ExamAkash Rattan
Summer 20142024900121--W----1830-2120B251LectureAkash Rattan
-T-----1830-2125B032ExamAkash Rattan
-T-----1830-2125B031ExamAkash Rattan
Spring 2014102050025 -----S-0930-1220B253LectureAkash Rattan
M------1830-2125B254ExamAkash Rattan
Spring 2014102040016 --W----1830-2120B253LectureAkash Rattan
M------1830-2125B253ExamAkash Rattan
M------1830-2125B252ExamAkash Rattan
Fall 2013306960023 --W----1830-2120B251LecturePaul Jeyakumar
M------1830-2125B010ExamPaul Jeyakumar
M------1830-2125B008ExamPaul Jeyakumar
Fall 2013306950015 ---R---1830-2120B253LectureAkash Rattan
M------1830-2125B251ExamAkash Rattan
M------1830-2125B253ExamAkash Rattan
Summer 2013202240020N/A---R---1830-2120B246LectureAkash Rattan
-T-----1830-2125B252ExamAkash Rattan
-T-----1830-2125B251ExamAkash Rattan
Summer 2013202230015N/A-T-----1830-2120B253LectureAkash Rattan
-T-----1830-2125B254ExamAkash Rattan
-T-----1830-2125B253ExamAkash Rattan
Spring 2013102960021N/AM------1830-2120B254LecturePaul Jeyakumar
----F--1830-2125B022ExamPaul Jeyakumar
----F--1830-2125B021ExamPaul Jeyakumar
Spring 2013102950013N/A--W----1830-2120B247LectureAkash Rattan
----F--1830-2125B031ExamAkash Rattan
----F--1830-2125B032ExamAkash Rattan
Fall 2012307940022N/A--W----1830-2120B254LecturePaul Jeyakumar
---R---1830-2125B253ExamPaul Jeyakumar
---R---1830-2125B252ExamPaul Jeyakumar
Fall 2012308350012N/A---R---1830-2120B251LectureAkash Rattan
---R---1830-2125B155ExamAkash Rattan
---R---1830-2125B154ExamAkash Rattan
Summer 2012202030024N/A---R---1830-2120B251LectureAkash Rattan
-T-----1830-2125B152ExamAkash Rattan
Summer 2012202040016N/A-T-----1830-2120B252LectureAkash Rattan
-T-----1830-2125B153ExamAkash Rattan
Spring 2012102810023 -----S-0930-1220B252LecturePaul Jeyakumar
-----S-0900-1155B252ExamPaul Jeyakumar
Spring 2012102800011 --W----1830-2120B246LectureAkash Rattan
---R---1830-2125B246ExamAkash Rattan
Fall 2011308910022N/A-----S-0900-1150B252LecturePaul Jeyakumar
--W----1830-2025B252ExamPaul Jeyakumar
Fall 2011308900013N/A-T-----1830-2120B253LectureAkash Rattan
--W----1830-2025B253ExamAkash Rattan
Summer 2011203290023N/A---R---1830-2120B251LectureAkash Rattan
M------1830-2025B253ExamAkash Rattan
Summer 2011203280015N/A-T-----1830-2120B253LectureAkash Rattan
M------1830-2025B252ExamPaul Jeyakumar
Spring 2011108130022N/A-----S-0930-1220B254LecturePaul Jeyakumar
----F--1830-2025B254ExamPaul Jeyakumar
Spring 2011108120012N/A--W----1830-2120B155LectureAkash Rattan
----F--1830-2025B155ExamAkash Rattan
Fall 201031002X01CancelN/A--------NILFlexible AssessmentSpencer Dane
Fall 2010308590026N/A-T-R---1630-1820B245LectureRuth Heathcote
-----S-0900-1155B010ExamRuth Heathcote
Fall 2010308580011N/A---R---1830-2120B246LectureAkash Rattan
-T-----1830-2125B247ExamAkash Rattan
Summer 2010203780020N/A--W----1830-2120B155LectureRuth Heathcote
-T-----1830-2125B147ExamRuth Heathcote
Summer 2010203100011N/A--W----1830-2120B245LectureAkash Rattan
-T-----1830-2125B153ExamAkash Rattan
Spring 2010109000022N/A---R---1830-2120B253LectureAkash Rattan
Spring 2010108330011N/A--W----1830-2120C120LectureAkash Rattan
Fall 2009309420020N/A--W----1830-2120B155LectureRuth Heathcote
Fall 2009301220010N/A---R---1830-2120B152LectureAkash Rattan
Summer 200920396X010N/A--------NILFlexible AssessmentEllen Hamer
Summer 2009203190019N/A-T-----1800-2055B252LectureAkash Rattan
Spring 200910995X01CancelN/A--------NILFlexible Assessment
Spring 2009105970013N/A--W----1830-2125B146LectureAkash Rattan
--W----1830-2125B153LectureAkash Rattan
Fall 2008309490028N/A--W----1830-2125A347LectureAkash Rattan
Fall 20083087800110N/A---R---1830-2125B154LectureAkash Rattan
Summer 2008202620015N/A-T-----1800-2055B247LectureAkash Rattan
Spring 2008109830850N/A-------- Flexible AssessmentPeter Norwood
Spring 20081052400116N/A--W----1830-2125B246LectureAkash Rattan
Fall 200730997085CancelN/A--------NILFlexible AssessmentPeter Norwood
Fall 20073023800115N/A--W----1800-2055B254LectureAkash Rattan
Summer 20072036300116N/A--W----1830-2125B251LectureAkash Rattan
Spring 20071093500115N/A--W----1830-2125B253LectureAkash Rattan
Fall 20063101100130N/A---R---1800-2100B246LectureAkash Rattan