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Management Trainee

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University of Lethbridge – Faculty of Management MANAGEMENT 3100 Intermediate Financial Accounting I
Course Outline – Fall 2014

Instructor: Carla Carnaghan, Ph.D., CISA, CMA
Office & Hours: Calgary Campus office, 5:00 – 6:00pm Thursdays. Please email for appointment, and for alternative times. Office hours may be done in person, with Webex, or by phone, and for smaller issues with email.

E-mail: Carla.Carnaghan@uleth.ca (emails received in the evening, particularly after 10 PM, may not be responded to until the next day)

Telephone: 1- 403-329-2351 (Lethbridge office –
Please use e-mail where possible)

Class Times: Y Section: Th 1800-2050 (S6013A)

Course Web Page: on Moodle

Course Pre-requisites* Prerequisites: MGT 2400; ECON 1010 and 1012 and STAT 1770 or admission to the CA Bridging Program/Professional Diploma in Accounting; a minimum C- grade is required in all prerequisite courses; MGT 3040 (co-requisite)

* It is the responsibility of students to check the prerequisites for courses before registration. If students are registered in a course for which they do not have the prerequisites, and they have not received prior permission from the appropriate program chair, they can be de-registered. If this occurs after the drop/add date, tuition will not be refunded.

Course Objectives
Building from MGT 2100, this course examines the accounting concepts, principles, judgments, and techniques used in recording business events and preparing and presenting financial statements for business enterprises. As per the calendar description, this course will cover current accounting standards with respect to assets, current liabilities, and income determination (including revenue and expense recognition). The companion course, MGT 3101, concentrates on the non-current liabilities and equity…...

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