PGCM 269 Accounting

School of Hospitality and Tourism

PGCM 269 Accounting is an introductory course in accounting, from the basic accounting equation to preparation of the Income Statement, Statement of Changes in Owner's Equity, and Balance Sheet. This course covers merchandise operations, service business accounting, depreciation, adjusting entries, as well as specialized journals.

Crosslisted: RHOT 269, SROM 169, PGHM 169

Accessibility Services Notice

Students who would like an academic accommodation and who have a documented disability should contact Accessibility Services, if they have not already done so.

Transfer Agreements

Course to Course transfer – NoBlock Transfer – Nobctransferguide.ca
Course Details
Total number of weeks15
Total Credits3.00
Total Hours45
Typical hours per week breakdown
Lecture3

Learning Outcomes

Upon successful completion of this course, the learner will be able to:

  1. post common transactions to company records on various types of journals; and
  2. demonstrate their ability to prepare financial statements in the form of a Balance Sheet, Statement of Changes in Owner’s Equity, Income Statement, and Cost of Goods Sold Statement.

Grading Table

Percentage Letter Grade GPA
95 - 100 A+ 4.33
90-94 A 4.00
88-89 A- 3.67
85-87 B+ 3.33
80-84 B 3.00
78-79 B- 2.67
75-77 C+ 2.33
70-74 C 2.00
68-69 C- 1.67
65-67 P 1.00
64 and below F 0.00

See the Academic Calendar for General Information including how to withdraw from course(s) and other regulations.

Disclaimer

Information contained in this course outline is correct at the time of publication. Content of the course is revised on an ongoing basis to ensure relevance to changing educational, employment and market needs. The instructor will endeavor to provide notice of changes to students as soon as possible. The instructor reserves the right to add or delete material from courses.