Mar 07, 2026  
DRAFT 2026-2027 Academic Calendar Mount Royal University 
    
DRAFT 2026-2027 Academic Calendar Mount Royal University

ACCT 2121 - Financial Accounting Concepts


Credit(s): 3
Lecture Hour(s): 3
Lecture Hours Schedule Type: Lecture
This course provides an introduction to accounting principles and the accounting cycle. Topics include fundamental concepts such as accounting principles, assumptions, constraints, and the preparation and reporting of financial information to investors, managers, and others. Emphasis is on financial statement preparation and analysis.

Note: Only one of ACCT 2120 and ACCT 2121 may be used for graduation purposes from the BBA