- International Fees
International fees are typically 3.25 times the domestic tuition. Exact cost will be calculated upon completion of registration.
Course Overview
This course is the second of two designed to provide first year students with a general understanding of the nature, purpose and general procedures of accounting. The course examines notes and accounts receivables; capital assets; liabilities; partnerships; corporations and consolidations; international transactions; financial statement analysis; and cash flow statements.
Domestic fees
$760.71 - $775.37 See individual course offerings below for actual costs.
Learning Outcomes
Upon successful completion of this course, the student will able to:
- Prepare journal and adjusting entries to record transactions in each topic area studied.
- Apply generally accepted accounting principles and determine how they influence financial reporting.
- Explain the purpose and need for internal controls and prepare bank reconciliations.
- Evaluate the nature and management of accounts and notes receivable and the aging of accounts receivables.
- Analyze the purpose and demonstrate the calculation of amortization on various types of property, plant and equipment using generally accepted accounting principles.
- Assess the nature and behaviour, of interest bearing instruments such as bonds, notes payable, and notes receivable (both short and long term) while demonstrating appropriate accounting treatments.
- Describe and differentiate the advantages and disadvantages of a corporation, a partnership and a sole proprietorship as forms of business organization.
- Demonstrate the accounting required for the shareholders' equity of a corporation including the issuance of shares, the declaration and payment of dividends, and the related effect on Retained Earnings.
- Evaluate and apply appropriate treatment of extraordinary items, prior period adjustments and accounting changes.
- Demonstrate the treatments and entries required for a basic payroll system.
- Describe the nature of consolidated financial statements, and apply appropriate short term and long term investment principles to other forms of investment or ownership.
- Demonstrate appropriate accounting for a partnership including: addition of partners, allocation of earnings or losses, withdrawal of partners and liquidation of partnerships.
- Prepare and statement of cash flows under indirect and direct methods. Explain the nature of cash, working capital, and the various sources and uses of cash as it pertains to the management of a business.
- Analyze financial statements by computing financial ratios and various analysis methods.
Effective as of Fall 2016
Related Programs
Accounting 2 (FMGT 2100) is offered as a part of the following programs:
- Indicates programs accepting international students.
School of Business + Media
- Accounting
Diploma Part-time
- Computerized Accounting
Associate Certificate Part-time
- Finance
Diploma Part-time
- Financial Management (Finance Option)
Certificate Part-time
- Financial Management (Professional Accounting Option)
Certificate Part-time
- Financial Planning
Diploma Part-time
- Fire Executive Management
BCIT/Industry Partnership Certificate Part-time
- Marketing Management (Marketing Communications Option)
Certificate Part-time
- Marketing Management (Professional Sales Option)
Certificate Part-time
- Payroll Administration
Certificate Part-time
Course Offerings
Winter 2026
Below are seven offerings of FMGT 2100 for the Winter 2026 term.
CRN 47577
Dates
Feb 26 - Apr 20 Loading
- CRN 47577
- $775.37 Domestic fees
Class meeting times
Duration
8 weeks
Instructor
Murray Livergant
Course outline
Important information
- Important course information will be sent to you prior to your course start date. Check your myBCIT email account to access this information.
- International fees are typically 3.25 times the domestic tuition. Exact cost will be calculated upon completion of registration.
- Class Will NOT be held Monday, April 6th (Easter Monday). The following dates will be HELD IN-CLASS at the Burnaby Campus and are MANDATORY. Mid-Term: Thursday, March 19, 2026 (18:00 - 22:00) and Final: Monday, April 20, 2026 (18:00 - 22:00) This is not a self-paced course. You will be expected to be available and online on the posted days and times shown on your registration schedule. It is important you have a stable and consistent internet connection to access course content. Attendance for the in-person exams/classes is MANDATORY. Course content, type and quality of assignments, and general standards for this online course are the same as classroom courses. To be successful in this online course, plan to spend 7-10 hours per week on your studies, or more of it’s a condensed course, starting Week 1. Important course information will be sent to your myBCIT account prior to your course start date. This course includes the WileyPlus program. This program requires an access PIN code available in NEW textbook packages. If students purchase used texts there will be an additional fee to obtain the access PIN code. Instructor will hand out WileyPlus information in the first class.
Status
CRN 10174
Dates
Jan 05 - Apr 27 Loading
- CRN 10174
- $775.37 Domestic fees
Class meeting times
| Dates | Days | Times | Locations |
|---|---|---|---|
| Jan 05 - Apr 27 | Mon | 18:00 - 22:00 | Burnaby SE06 Rm. 205 |
Duration
15 weeks
Instructor
Barbara Fellnermayr
Course outline
Important information
- Important course information will be sent to you prior to your course start date. Check your myBCIT email account to access this information.
- International fees are typically 3.25 times the domestic tuition. Exact cost will be calculated upon completion of registration.
- Class WILL NOT be held Monday, February 16th (Family Day), and Monday, April 6th (Easter Monday). This course includes the WileyPlus program. This program requires an access PIN code available in NEW textbook packages. If students purchase used texts there will be an additional fee to obtain the access PIN code. Instructor will hand out WileyPlus information in the first class.
Status
CRN 10196
Dates
Jan 05 - Apr 27 Loading
- CRN 10196
- $760.71 Domestic fees
Class meeting times
Duration
15 weeks
Instructor
Gary Nitikman
Course outline
Important information
- Important course information will be sent to you prior to your course start date. Check your myBCIT email account to access this information.
- International fees are typically 3.25 times the domestic tuition. Exact cost will be calculated upon completion of registration.
- Class WILL NOT be held Monday, February 16th (Family Day), and Monday, April 6th (Easter Monday). The following dates will be HELD IN-PERSON at the Downtown Campus and are MANDATORY. Mid-Term: Monday, February 23, 2026 (17:30 - 21:30), Mid-Term De-Brief: Monday, March 2, 2026 (17:30 - 21:30) and Final: Monday, April 27, 2026 (17:30 - 21:30) This is not a self-paced course. You will be expected to be available and online on the posted days and times shown on your registration schedule. It is important you have a stable and consistent internet connection to access course content. The in-person dates/classes are required for students to attend, and have MANDATORY ATTENDANCE. Course content, type and quality of assignments, and general standards for this online course are the same as classroom courses. To be successful in this online course, plan to spend 7-10 hours per week on your studies, or more of it’s a condensed course, starting Week 1. Important course information will be sent to your myBCIT account prior to your course start date. This course includes the WileyPlus program. This program requires an access PIN code available in NEW textbook packages. If students purchase used texts there will be an additional fee to obtain the access PIN code. Instructor will hand out WileyPlus information in the first class.
Status
CRN 90369
Dates
Jan 05 - Apr 11 Loading
- CRN 90369
- $775.37 Domestic fees
Class meeting times
Duration
15 weeks
Instructor
Tim Edwards
Course outline
Important information
- International fees are typically 3.25 times the domestic tuition. Exact cost will be calculated upon completion of registration.
- The following dates will be HELD IN-PERSON at the Burnaby Campus. Midterm: Wednesday, February 18, 2026 (18:00 - 20:30) and Final: Saturday, April 11, 2026 (10:00 - 12:30) This course is asynchronous, but not self-paced. Students must complete the assignments as shown on the course schedule. This course may not be audited. Accounting 2 students require ONLY volume 2 of Weygandt: Accounting Principles. Please email any questions regarding this section to FMGT_Online@bcit.ca.
Status
CRN 73115
Dates
Jan 07 - Apr 08 Loading
- CRN 73115
- $775.37 Domestic fees
Class meeting times
| Dates | Days | Times | Locations |
|---|---|---|---|
| Jan 07 - Apr 08 | Wed | 13:30 - 17:20 | Burnaby |
Duration
15 weeks
Instructor
TBD
Course outline
Important information
- Important course information will be sent to you prior to your course start date. Check your myBCIT email account to access this information.
- International fees are typically 3.25 times the domestic tuition. Exact cost will be calculated upon completion of registration.
- This course includes the WileyPlus program. This program requires an access PIN code available in NEW textbook packages. If students purchase used texts there will be an additional fee to obtain the access PIN code. Instructor will hand out WileyPlus information in the first class.
Status
CRN 10190
Dates
Jan 10 - Apr 18 Loading
- CRN 10190
- $775.37 Domestic fees
Class meeting times
| Dates | Days | Times | Locations |
|---|---|---|---|
| Jan 10 - Apr 18 | Sat | 09:00 - 13:00 | Burnaby SW01 Rm. 2004 |
Duration
15 weeks
Instructor
Gary Nitikman
Course outline
Important information
- Important course information will be sent to you prior to your course start date. Check your myBCIT email account to access this information.
- International fees are typically 3.25 times the domestic tuition. Exact cost will be calculated upon completion of registration.
- This course includes the WileyPlus program. This program requires an access PIN code available in NEW textbook packages. If students purchase used texts there will be an additional fee to obtain the access PIN code. Instructor will hand out WileyPlus information in the first class.
Status
CRN 42804
Dates
Feb 14 - Apr 04 Loading
- CRN 42804
- $775.37 Domestic fees
Class meeting times
Duration
8 weeks
Instructor
Murray Livergant
Course outline
Course outline TBD — see Learning Outcomes in the interim.
Important information
- Important course information will be sent to you prior to your course start date. Check your myBCIT email account to access this information.
- International fees are typically 3.25 times the domestic tuition. Exact cost will be calculated upon completion of registration.
- The following dates will be HELD IN-CLASS at the Burnaby Campus and are MANDATORY. Mid-Term: Saturday, March 7, 2026 (13:00 - 17:30) and Final: Saturday, April 4, 2026 (13:00 - 17:30) This is not a self-paced course. You will be expected to be available and online on the posted days and times shown on your registration schedule. It is important you have a stable and consistent internet connection to access course content. Attendance for the in-person exams/classes is MANDATORY. Course content, type and quality of assignments, and general standards for this online course are the same as classroom courses. To be successful in this online course, plan to spend 7-10 hours per week on your studies, or more of it’s a condensed course, starting Week 1. Important course information will be sent to your myBCIT account prior to your course start date. This course includes the WileyPlus program. This program requires an access PIN code available in NEW textbook packages. If students purchase used texts there will be an additional fee to obtain the access PIN code. Instructor will hand out WileyPlus information in the first class.
Status
Spring/Summer 2026
Below are nine offerings of FMGT 2100 for the Spring/Summer 2026 term.
CRN 60462
Dates
Apr 01 - Jul 15 Loading
- CRN 60462
- $760.71 Domestic fees
Class meeting times
| Dates | Days | Times | Locations |
|---|---|---|---|
| Apr 01 - Jul 15 | Wed | 09:00 - 13:00 | Downtown DTC Rm. 483 |
Duration
15 weeks
Instructor
Monty Chew
Course outline
Course outline TBD — see Learning Outcomes in the interim.
Important information
- International fees are typically 3.25 times the domestic tuition. Exact cost will be calculated upon completion of registration.
- Class WILL NOT be held on Wednesday, July 1st (Canada Day). Accounting 2 students require the Accounting Principles, 10th Canadian Edition (Volume 2) text by Wiley. This course includes the WileyPlus program which offers accounting problems, exercises and feedback for students. This program requires an access PIN code - available in NEW textbook packages. If students purchase used texts there will be an additional fee to obtain the access PIN code. Course instructors will provide WileyPlus information in the first class.
Status
CRN 26162
Dates
Apr 04 - Jul 11 Loading
- CRN 26162
- $775.37 Domestic fees
Class meeting times
| Dates | Days | Times | Locations |
|---|---|---|---|
| Apr 04 - Jul 11 | Sat | 09:00 - 13:00 | Burnaby SW03 Rm. 4725 |
Duration
15 weeks
Instructor
Monty Chew
Course outline
Course outline TBD — see Learning Outcomes in the interim.
Important information
- Important course information will be sent to you prior to your course start date. Check your myBCIT email account to access this information.
- International fees are typically 3.25 times the domestic tuition. Exact cost will be calculated upon completion of registration.
- Accounting 2 students require the Accounting Principles, 10th Canadian Edition (Volume 2) text by Wiley. This course includes the WileyPlus program which offers accounting problems, exercises and feedback for students. This program requires an access PIN code - available in NEW textbook packages. If students purchase used texts there will be an additional fee to obtain the access PIN code. Course instructors will provide WileyPlus information in the first class.
Status
CRN 68603
Dates
Apr 07 - Jul 18 Loading
- CRN 68603
- $775.37 Domestic fees
Class meeting times
Duration
15 weeks
Instructor
Tim Edwards
Course outline
Course outline TBD — see Learning Outcomes in the interim.
Important information
- International fees are typically 3.25 times the domestic tuition. Exact cost will be calculated upon completion of registration.
- The following dates will be HELD IN-PERSON at the Burnaby Campus and are MANDATORY. Midterm: Saturday, May 23, 2025 (10:00 - 13:00) and Final: Wednesday, July 15, 2026 (18:00 - 21:00). This course is asynchronous, but not self-paced. Students must complete the assignments as shown on the course schedule. This course may not be audited. Accounting 2 students require ONLY volume 2 of Weygandt: Accounting Principles. Please email any questions regarding this section to FMGT_Online@bcit.ca.
Status
CRN 20407
Dates
Apr 09 - Jul 16 Loading
- CRN 20407
- $760.71 Domestic fees
Class meeting times
Duration
15 weeks
Instructor
Peter Goel
Course outline
Course outline TBD — see Learning Outcomes in the interim.
Important information
- International fees are typically 3.25 times the domestic tuition. Exact cost will be calculated upon completion of registration.
- The following dates will be HELD IN-CLASS at the Downtown Campus and are MANDATORY. Mid-Term: Thursday, May 21, 2026 (17:30 - 21:30), Midterm debrief : Thursday, May 28, 2026 (17:30 - 21:30) and Final: Thursday, July 16, 2026 (17:30 - 21:30). This is not a self-paced course. You will be expected to be available and online on the posted days and times shown on your registration schedule. It is important you have a stable and consistent internet connection to access course content. Attendance for the in-person exams/classes is MANDATORY. Course content, type and quality of assignments, and general standards for this online course are the same as classroom courses. To be successful in this online course, plan to spend 7-10 hours per week on your studies, or more of it’s a condensed course, starting Week 1. Important course information will be sent to your myBCIT account prior to your course start date. This course includes the WileyPlus program. Accounting 2 students require the Accounting Principles, 10th Canadian Edition (Volume 2) text by Wiley. This course includes the WileyPlus program which offers accounting problems, exercises and feedback for students. This program requires an access PIN code - available in NEW textbook packages. If students purchase used texts there will be an additional fee to obtain the access PIN code. Course instructors will provide WileyPlus information in the first class.
Status
CRN 57107
Dates
Apr 15 - Jul 29 Loading
- CRN 57107
- $775.37 Domestic fees
Class meeting times
| Dates | Days | Times | Locations |
|---|---|---|---|
| Apr 15 - Jul 29 | Wed | 13:30 - 17:30 | Burnaby SW03 Rm. 1750 |
Duration
15 weeks
Instructor
Barbara Fellnermayr
Course outline
Course outline TBD — see Learning Outcomes in the interim.
Important information
- Important course information will be sent to you prior to your course start date. Check your myBCIT email account to access this information.
- International fees are typically 3.25 times the domestic tuition. Exact cost will be calculated upon completion of registration.
- Class WILL NOT be held on Wednesday, July 1st (Canada Day). Accounting 2 students require the Accounting Principles, 10th Canadian Edition (Volume 2) text by Wiley. This course includes the WileyPlus program which offers accounting problems, exercises and feedback for students. This program requires an access PIN code - available in NEW textbook packages. If students purchase used texts there will be an additional fee to obtain the access PIN code. Course instructors will provide WileyPlus information in the first class.
Status
CRN 28796
Dates
May 23 - Jul 11 Loading
- CRN 28796
- $775.37 Domestic fees
Class meeting times
| Dates | Days | Times | Locations |
|---|---|---|---|
| May 23 - Jul 11 | Sat | 09:00 - 17:30 | Burnaby SE06 Rm. 204 |
Duration
8 weeks
Instructor
Barbara Fellnermayr
Course outline
Course outline TBD — see Learning Outcomes in the interim.
Important information
- Important course information will be sent to you prior to your course start date. Check your myBCIT email account to access this information.
- International fees are typically 3.25 times the domestic tuition. Exact cost will be calculated upon completion of registration.
- Accounting 2 students require the Accounting Principles, 10th Canadian Edition (Volume 2) text by Wiley. This course includes the WileyPlus program which offers accounting problems, exercises and feedback for students. This program requires an access PIN code - available in NEW textbook packages. If students purchase used texts there will be an additional fee to obtain the access PIN code. Course instructors will provide WileyPlus information in the first class. Please note that this is condensed version of the course. Late registrations will NOT be allowed for this offering.
Status
CRN 61577
Dates
May 23 - Jul 11 Loading
- CRN 61577
- $760.71 Domestic fees
Class meeting times
Duration
8 weeks
Instructor
Murray Livergant
Course outline
Course outline TBD — see Learning Outcomes in the interim.
Important information
- International fees are typically 3.25 times the domestic tuition. Exact cost will be calculated upon completion of registration.
- The following dates will be HELD IN-CLASS at the Downtown Campus and are MANDATORY. Mid-Term: Saturday, June 13, 2026 (13:30 - 17:30) and Final: Saturday, July 11, 2026 (13:30 - 17:30). This is not a self-paced course. You will be expected to be available and online on the posted days and times shown on your registration schedule. It is important you have a stable and consistent internet connection to access course content. The in-person dates/classes are required for students to attend, and have MANDATORY ATTENDANCE. Course content, type and quality of assignments, and general standards for this online course are the same as classroom courses. To be successful in this online course, plan to spend 7-10 hours per week on your studies, or more of it’s a condensed course, starting Week 1. Important course information will be sent to your myBCIT account prior to your course start date. This course includes the WileyPlus program. This program requires an access PIN code available in NEW textbook packages. If students purchase used texts there will be an additional fee to obtain the access PIN code. Instructor will hand out WileyPlus information in the first class. Accounting 2 students require the Accounting Principles, 10th Canadian Edition (Volume 2) text by Wiley. This course includes the WileyPlus program which offers accounting problems, exercises and feedback for students. This is a condensed version of the course. Late registration will not be allowed.
Status
CRN 26160
Dates
Jun 25 - Aug 17 Loading
- CRN 26160
- $775.37 Domestic fees
Class meeting times
Duration
8 weeks
Instructor
Murray Livergant
Course outline
Course outline TBD — see Learning Outcomes in the interim.
Important information
- Important course information will be sent to you prior to your course start date. Check your myBCIT email account to access this information.
- International fees are typically 3.25 times the domestic tuition. Exact cost will be calculated upon completion of registration.
- Class WILL NOT be held on Monday, August 3rd (BC Day). The following dates will be HELD IN-CLASS at the Burnaby Campus and are MANDATORY. Mid-Term: Thursday, July 16, 2026 (18:00 - 22:00) Final: Thursday, August 17, 2026 (18:00 - 22:00) This is not a self-paced course. You will be expected to be available and online on the posted days and times shown on your registration schedule. It is important you have a stable and consistent internet connection to access course content. Attendance for the in-person exams/classes is MANDATORY. Course content, type and quality of assignments, and general standards for this online course are the same as classroom courses. To be successful in this online course, plan to spend 7-10 hours per week on your studies, or more of it’s a condensed course, starting Week 1. Important course information will be sent to your myBCIT account prior to your course start date. This course includes the WileyPlus program. Accounting 2 students require the Accounting Principles, 10th Canadian Edition (Volume 2) text by Wiley. This course includes the WileyPlus program which offers accounting problems, exercises and feedback for students. This program requires an access PIN code - available in NEW textbook packages. If students purchase used texts there will be an additional fee to obtain the access PIN code. Course instructors will provide WileyPlus information in the first class.
Status
CRN 52588
Dates
Jun 25 - Aug 17 Loading
- CRN 52588
- $775.37 Domestic fees
Class meeting times
| Dates | Days | Times | Locations |
|---|---|---|---|
| Jun 25 - Aug 17 | Mon, Thu | 18:00 - 22:00 | Burnaby SE06 Rm. 204 |
Duration
8 weeks
Instructor
Barbara Fellnermayr
Course outline
Course outline TBD — see Learning Outcomes in the interim.
Important information
- Important course information will be sent to you prior to your course start date. Check your myBCIT email account to access this information.
- International fees are typically 3.25 times the domestic tuition. Exact cost will be calculated upon completion of registration.
- Class WILL NOT be held on Monday, August 4th (BC Day). Accounting 2 students require the Accounting Principles, 10th Canadian Edition (Volume 2) text by Wiley. This course includes the WileyPlus program which offers accounting problems, exercises and feedback for students. This program requires an access PIN code - available in NEW textbook packages. If students purchase used texts there will be an additional fee to obtain the access PIN code. Course instructors will provide WileyPlus information in the first class.
Status
Programs and courses are subject to change without notice.