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International Fees

International fees are typically three times the amount of domestic fees. Exact cost will be calculated upon completion of registration.

Course details

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.

Prerequisite(s)

Credits

5.5

Domestic fees

$730.85 - $744.60 See individual course offerings below for actual costs.

Course offerings

Winter 2024

Below are seven offerings of FMGT 2100 for the Winter 2024 term.

CRN 10174

Duration

Mon Jan 08 - Mon Apr 15 (13 weeks)

  • 13 weeks
  • CRN 10174
  • Domestic fees $744.60
    International fees are typically three times the amount of domestic fees.
Class meeting times
Dates Days Times Locations
Jan 08 - Apr 15 Mon 18:00 - 22:00 Burnaby SW03 Rm. 1710
Instructor

Barbara Fellnermayr

Course outline

View

Credits

5.5

Domestic fees

$744.60

Important information
  1. Important course information will be sent to you prior to your course start date. Check your myBCIT email account to access this information.
  2. International fees are typically three times the amount of domestic fees. Exact cost will be calculated upon completion of registration.
  3. Class WILL NOT be held Monday, February 19th (Family Day) & Monday, April 1st (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

In Progress

This course offering is in progress. Please check this page for other currently available offerings or subscribe to receive email updates.

CRN 10196

Duration

Mon Jan 08 - Mon Apr 15 (13 weeks)

  • 13 weeks
  • CRN 10196
  • Domestic fees $730.85
    International fees are typically three times the amount of domestic fees.
Class meeting times
Dates Days Times Locations
Jan 08 - Feb 19 Mon 17:30 - 21:30 Online
Feb 26 Mon 17:30 - 21:30 Downtown DTC Rm. 460
Mar 04 Mon 17:30 - 21:30 Downtown DTC Rm. 460
Mar 11 - Apr 08 Mon 17:30 - 21:30 Online
Apr 15 Mon 17:30 - 21:30 Downtown DTC Rm. 460
Instructor

Gary Nitikman

Course outline

View

Credits

5.5

Domestic fees

$730.85

Important information
  1. Important course information will be sent to you prior to your course start date. Check your myBCIT email account to access this information.
  2. International fees are typically three times the amount of domestic fees. Exact cost will be calculated upon completion of registration.
  3. The following dates will be HELD IN-CLASS at the Downtown Campus. Mid-Term: Monday, February 26th (17:30 - 21:30) Mid-Term De-Brief: Monday, March 4th (17:30 - 21:30) Final: Monday, April 15th (17:30 - 21:30). Class WILL NOT be held Monday, February 19th (Family Day) & Monday, April 1st (Easter Monday). 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. 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

In Progress

This course offering is in progress. Please check this page for other currently available offerings or subscribe to receive email updates.

CRN 90369

Duration

Mon Jan 08 - Sat Apr 06 (13 weeks)

  • 13 weeks
  • CRN 90369
  • Domestic fees $744.60
    International fees are typically three times the amount of domestic fees.
Class meeting times
Dates Days Times Locations
Jan 08 - Apr 06 N/A N/A Online
Feb 24 Sat 10:00 - 12:30 Burnaby SE06 Rm. 204
Apr 06 Sat 10:00 - 12:30 Burnaby SE06 Rm. 204
Instructor

Tim Edwards

Course outline

View

Credits

5.5

Domestic fees

$744.60

Important information
  1. International fees are typically three times the amount of domestic fees. Exact cost will be calculated upon completion of registration.
  2. Exams will be held IN PERSON at the Burnaby Campus as indicated above. 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

In Progress

This course offering is in progress. Please check this page for other currently available offerings or subscribe to receive email updates.

CRN 73115

Duration

Wed Jan 10 - Wed Apr 03 (13 weeks)

  • 13 weeks
  • CRN 73115
  • Domestic fees $744.60
    International fees are typically three times the amount of domestic fees.
Class meeting times
Dates Days Times Locations
Jan 10 - Apr 03 Wed 13:00 - 17:00 Burnaby
Instructor

TBD

Course outline

View

Credits

5.5

Domestic fees

$744.60

Important information
  1. Important course information will be sent to you prior to your course start date. Check your myBCIT email account to access this information.
  2. International fees are typically three times the amount of domestic fees. Exact cost will be calculated upon completion of registration.
  3. 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

Cancelled

This course offering has been cancelled. Please check this page for other currently available offerings or subscribe to receive email updates.

CRN 10190

Duration

Sat Jan 13 - Sat Apr 06 (13 weeks)

  • 13 weeks
  • CRN 10190
  • Domestic fees $744.60
    International fees are typically three times the amount of domestic fees.
Class meeting times
Dates Days Times Locations
Jan 13 - Feb 24 Sat 09:00 - 13:00 Burnaby SW01 Rm. 2030
Mar 02 Sat 09:00 - 13:00 Burnaby SE06 Rm. 202
Mar 09 - Apr 06 Sat 09:00 - 13:00 Burnaby SW01 Rm. 2030
Instructor

Gary Nitikman

Course outline

View

Credits

5.5

Domestic fees

$744.60

Important information
  1. Important course information will be sent to you prior to your course start date. Check your myBCIT email account to access this information.
  2. International fees are typically three times the amount of domestic fees. Exact cost will be calculated upon completion of registration.
  3. 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

In Progress

This course offering is in progress. Please check this page for other currently available offerings or subscribe to receive email updates.

CRN 42804

Duration

Sat Feb 17 - Sat Mar 30 (7 weeks)

  • 7 weeks
  • CRN 42804
  • Domestic fees $744.60
    International fees are typically three times the amount of domestic fees.
Class meeting times
Dates Days Times Locations
Feb 17 - Mar 02 Sat 09:00 - 17:00 Online
Mar 09 Sat 09:00 - 12:00 Online
Mar 09 Sat 13:00 - 17:00 Burnaby SE06 Rm. 206
Mar 16 - Mar 23 Sat 09:00 - 17:00 Online
Mar 30 Sat 09:00 - 12:00 Online
Mar 30 Sat 13:30 - 17:00 Burnaby SE06 Rm. 206
Instructor

Murray Livergant

Course outline

View

Credits

5.5

Domestic fees

$744.60

Important information
  1. Important course information will be sent to you prior to your course start date. Check your myBCIT email account to access this information.
  2. International fees are typically three times the amount of domestic fees. Exact cost will be calculated upon completion of registration.
  3. The following dates will be HELD IN-CLASS at the Burnaby Campus. Mid-Term: Saturday, March 9th (13:00 - 17:00) Final: Saturday, March 30th (13:30 - 17:00). 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. 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 if 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

In Progress

This course offering is in progress. Please check this page for other currently available offerings or subscribe to receive email updates.

CRN 47577

Duration

Thu Feb 22 - Mon Apr 08 (8 weeks)

  • 8 weeks
  • CRN 47577
  • Domestic fees $744.60
    International fees are typically three times the amount of domestic fees.
Class meeting times
Dates Days Times Locations
Feb 22 - Mar 11 Mon, Thu 18:00 - 22:00 Online
Mar 14 Thu 18:00 - 22:00 Burnaby SW01 Rm. 2016
Mar 18 - Apr 04 Mon, Thu 18:00 - 22:00 Online
Apr 08 Mon 18:00 - 22:00 Burnaby SW01 Rm. 2016
Instructor

Murray Livergant

Course outline

View

Credits

5.5

Domestic fees

$744.60

Important information
  1. Important course information will be sent to you prior to your course start date. Check your myBCIT email account to access this information.
  2. International fees are typically three times the amount of domestic fees. Exact cost will be calculated upon completion of registration.
  3. The following dates will be HELD IN-CLASS at the Burnaby Campus. Mid-Term: Thursday, March 14th (18:00 - 22:00) Final: Monday, April 8th (18:00 - 22:00). Class WILL NOT be held Monday, April 1st (Easter Monday). 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. 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

In Progress

This course offering is in progress. Please check this page for other currently available offerings or subscribe to receive email updates.

Spring/Summer 2024

Below are nine offerings of FMGT 2100 for the Spring/Summer 2024 term.

CRN 20407

Duration

Tue Apr 09 - Tue Jul 02 (13 weeks)

  • 13 weeks
  • CRN 20407
  • Domestic fees $730.85
    International fees are typically three times the amount of domestic fees.
Class meeting times
Dates Days Times Locations
Apr 09 - May 14 Tue 17:30 - 21:30 Online
May 21 Tue 17:30 - 21:30 Downtown DTC Rm. 682
May 28 - Jun 25 Tue 17:30 - 21:30 Online
Jul 02 Tue 17:30 - 21:30 Downtown DTC Rm. 682
Instructor

Peter Goel

Course outline

Course outline TBD — see Learning Outcomes in the interim.

Credits

5.5

Domestic fees

$730.85

Important information
  1. Important course information will be sent to you prior to your course start date. Check your myBCIT email account to access this information.
  2. International fees are typically three times the amount of domestic fees. Exact cost will be calculated upon completion of registration.
  3. The following dates will be HELD IN-CLASS at the Downtown Campus. Mid-Term: Tuesday, May 21st (17:30 - 21:30) Final: Tuesday, July 2nd (17:30 - 21:30). Accounting 2 students require the Accounting Principles, 9th 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

Duration

Tue Apr 09 - Sat Jul 06 (13 weeks)

  • 13 weeks
  • CRN 68603
  • Domestic fees $744.60
    International fees are typically three times the amount of domestic fees.
Class meeting times
Dates Days Times Locations
Apr 09 - Jul 06 N/A N/A Online
May 25 Sat 10:00 - 12:30 Burnaby SW01 Rm. 2020
Jul 02 Tue 18:15 - 21:00 Burnaby SW01 Rm. 2020
Instructor

Tim Edwards

Course outline

Course outline TBD — see Learning Outcomes in the interim.

Credits

5.5

Domestic fees

$744.60

Important information
  1. Important course information will be sent to you prior to your course start date. Check your myBCIT email account to access this information.
  2. International fees are typically three times the amount of domestic fees. Exact cost will be calculated upon completion of registration.
  3. Exams will be held IN PERSON at the Burnaby Campus as noted above. 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. Please email any questions regarding this section to FMGT_Online@bcit.ca.
Status

CRN 60462

Duration

Wed Apr 10 - Wed Jul 03 (13 weeks)

  • 13 weeks
  • CRN 60462
  • Domestic fees $730.85
    International fees are typically three times the amount of domestic fees.
Class meeting times
Dates Days Times Locations
Apr 10 - Jul 03 Wed 09:00 - 13:00 Downtown DTC Rm. 483
Instructor

Monty Chew

Course outline

Course outline TBD — see Learning Outcomes in the interim.

Credits

5.5

Domestic fees

$730.85

Important information
  1. Important course information will be sent to you prior to your course start date. Check your myBCIT email account to access this information.
  2. International fees are typically three times the amount of domestic fees. Exact cost will be calculated upon completion of registration.
  3. Accounting 2 students require the Accounting Principles, 9th 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

Duration

Sat Apr 13 - Sat Jul 06 (13 weeks)

  • 13 weeks
  • CRN 26162
  • Domestic fees $744.60
    International fees are typically three times the amount of domestic fees.
Class meeting times
Dates Days Times Locations
Apr 13 - Jul 06 Sat 09:00 - 13:00 Burnaby SW01 Rm. 2010
Instructor

Monty Chew

Course outline

Course outline TBD — see Learning Outcomes in the interim.

Credits

5.5

Domestic fees

$744.60

Important information
  1. Important course information will be sent to you prior to your course start date. Check your myBCIT email account to access this information.
  2. International fees are typically three times the amount of domestic fees. Exact cost will be calculated upon completion of registration.
  3. Accounting 2 students require the Accounting Principles, 9th 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

Duration

Wed Apr 24 - Wed Jul 17 (13 weeks)

  • 13 weeks
  • CRN 57107
  • Domestic fees $744.60
    International fees are typically three times the amount of domestic fees.
Class meeting times
Dates Days Times Locations
Apr 24 - Jul 17 Wed 13:30 - 17:30 Burnaby SE06 Rm. 206
Instructor

Barbara Fellnermayr

Course outline

Course outline TBD — see Learning Outcomes in the interim.

Credits

5.5

Domestic fees

$744.60

Important information
  1. Important course information will be sent to you prior to your course start date. Check your myBCIT email account to access this information.
  2. International fees are typically three times the amount of domestic fees. Exact cost will be calculated upon completion of registration.
  3. Accounting 2 students require the Accounting Principles, 9th 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

Duration

Sat May 18 - Sat Jun 29 (7 weeks)

  • 7 weeks
  • CRN 28796
  • Domestic fees $744.60
    International fees are typically three times the amount of domestic fees.
Class meeting times
Dates Days Times Locations
May 18 - Jun 29 Sat 09:00 - 17:00 Burnaby SW03 Rm. 1710
Instructor

Barbara Fellnermayr

Course outline

Course outline TBD — see Learning Outcomes in the interim.

Credits

5.5

Domestic fees

$744.60

Important information
  1. Important course information will be sent to you prior to your course start date. Check your myBCIT email account to access this information.
  2. International fees are typically three times the amount of domestic fees. Exact cost will be calculated upon completion of registration.
  3. Accounting 2 students require the Accounting Principles, 9th 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 61577

Duration

Sat May 18 - Sat Jun 29 (7 weeks)

  • 7 weeks
  • CRN 61577
  • Domestic fees $730.85
    International fees are typically three times the amount of domestic fees.
Class meeting times
Dates Days Times Locations
May 18 - Jun 01 Sat 09:00 - 17:00 Online
Jun 08 Sat 09:00 - 11:30 Online
Jun 08 Sat 13:30 - 17:00 Downtown DTC Rm. 385
Jun 15 - Jun 22 Sat 09:00 - 17:00 Online
Jun 29 Sat 09:00 - 11:30 Online
Jun 29 Sat 13:30 - 17:00 Downtown DTC Rm. 385
Instructor

Murray Livergant

Course outline

Course outline TBD — see Learning Outcomes in the interim.

Credits

5.5

Domestic fees

$730.85

Important information
  1. Important course information will be sent to you prior to your course start date. Check your myBCIT email account to access this information.
  2. International fees are typically three times the amount of domestic fees. Exact cost will be calculated upon completion of registration.
  3. The following dates will be HELD IN-CLASS at the Downtown Campus. Mid-Term: Saturday, June 8th (13:30 - 17:00) Final: Saturday, 29th (13:30 - 17:00). 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. 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. Accounting 2 students require the Accounting Principles, 9th 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. This is a condensed version of the course. Late registration will not be allowed.
Status

CRN 26160

Duration

Thu Jul 04 - Mon Aug 19 (7 weeks)

  • 7 weeks
  • CRN 26160
  • Domestic fees $744.60
    International fees are typically three times the amount of domestic fees.
Class meeting times
Dates Days Times Locations
Jul 04 - Jul 22 Mon, Thu 18:00 - 22:00 Online
Jul 25 Thu 18:00 - 22:00 Burnaby SE06 Rm. 204
Jul 29 - Aug 15 Mon, Thu 18:00 - 22:00 Online
Aug 19 Mon 18:00 - 22:00 Burnaby SE06 Rm. 204
Instructor

Murray Livergant

Course outline

Course outline TBD — see Learning Outcomes in the interim.

Credits

5.5

Domestic fees

$744.60

Important information
  1. Important course information will be sent to you prior to your course start date. Check your myBCIT email account to access this information.
  2. International fees are typically three times the amount of domestic fees. Exact cost will be calculated upon completion of registration.
  3. The following dates will be HELD IN-CLASS at the Burnaby Campus. Mid-Term: Thursday, July 25th (18:00 - 22:00) Final: Monday, August 19th (18:00 - 22:00). Class WILL NOT be held on Monday, August 5th (BC Day). 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. 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. Accounting 2 students require the Accounting Principles, 9th 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

Duration

Thu Jul 04 - Mon Aug 19 (7 weeks)

  • 7 weeks
  • CRN 52588
  • Domestic fees $744.60
    International fees are typically three times the amount of domestic fees.
Class meeting times
Dates Days Times Locations
Jul 04 - Aug 19 Mon, Thu 18:00 - 22:00 Burnaby SW03 Rm. 1750
Instructor

Barbara Fellnermayr

Course outline

Course outline TBD — see Learning Outcomes in the interim.

Credits

5.5

Domestic fees

$744.60

Important information
  1. Important course information will be sent to you prior to your course start date. Check your myBCIT email account to access this information.
  2. International fees are typically three times the amount of domestic fees. Exact cost will be calculated upon completion of registration.
  3. Class WILL NOT be held on Monday, August 5th (BC Day). Accounting 2 students require the Accounting Principles, 9th 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

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:

School of Business + Media

  1. Accounting
    Diploma Part-time
  2. Computerized Accounting
    Associate Certificate Part-time
  3. Finance
    Diploma Part-time
  4. Financial Management (Finance Option)
    Certificate Part-time
  5. Financial Management (Professional Accounting Option)
    Certificate Part-time
  6. Financial Planning
    Diploma Part-time
  7. Fire Executive Management
    BCIT/Industry Partnership Certificate Part-time
  8. Marketing Management (Marketing Communications Option)
    Certificate Part-time
  9. Marketing Management (Professional Sales Option)
    Certificate Part-time

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