You will continue your studies of financial accounting begun in ACCT 220. Your studies will include current and long-term liabilities, shareholders equity, dilutive securities and earnings per share, revenue recognition, pensions, statement of cash flows, incomplete records and accounting for corporate income taxes. Both International Financial Reporting Standards (IFRS) and Accounting Standards for Private Enterprises (ASPE) are considered as accounting standards.
Saskatchewan Polytechnic serves 27,000 distinct students through applied learning opportunities at campuses in Moose Jaw, Prince Albert, Regina and Saskatoon, and through extensive distance education opportunities. Programs serve every economic and public service sector. As a polytechnic, the organization provides the depth of learning appropriate to employer and student need, including certificate, diploma and degree programs, and apprenticeship training. Saskatchewan Polytechnic engages in applied research, drawing on faculty expertise to support innovation by employers, and providing students the opportunity to develop critical thinking skills.