University of Calgary

ACCT 301 - Accounting Principles - Winter 2018

Introduction to basic accounting principles and practices. Emphasis is placed on the accounting cycle and the key financial statements necessary for business decisions. Introduces basic financial and managerial accounting concepts.
This course may not be repeated for credit.


  • H(3-0)


  • Not available for credit towards the Bachelor of Commerce degree. Preference in enrolment is given to students who have declared a Management and Society Minor. This course will not act as a prerequisite for any higher level accounting course.


  • 24 units (4.0 full-course equivalents) including Entrepreneurship and Innovation 201.


  • Credit for both Accounting 301 and any of 217, 317 or 323 will not be allowed.


This course will be offered next in Winter 2019.
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