[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-180695-105":59,"doc-detail-180695-en":124},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":60,"data":61},"ok",{"site_id":62,"language":63,"slug":64,"title":65,"keywords":66,"description":67,"schema_data":68,"social_meta":117,"head_meta":119,"extra_data":121,"updated_unix":123},105,"en","introductory-financial-accounting-for-indigenous-learners-course-overview","Introductory Financial Accounting for Indigenous Learners - Course Overview","","Introductory Financial Accounting is the first course in the CPA Canada preparatory program, providing an integrated introduction to accounting principles and practical applications. The course helps learners understand accounting information, including its uses and limitations, while incorporating Indigenous culture and context through Indigenous experts, instructors, and facilitators. It covers core concepts such as the accounting equation and cycle, ethics in financial reporting, recognition and measurement assumptions, working capital management, internal controls, bank reconciliation, financial statements, ratio analysis, and accounting information systems, with modules aligned to ASPE and IFRS differences.",{"@graph":69,"@context":116},[70,84,99],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":20,"@type":76,"position":81},"https://docshare.wps.com/document/exam/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/introductory-financial-accounting-for-indigenous-learners-course-overview/180695/",{"url":83,"name":65,"@type":85,"author":86,"headline":65,"publisher":89,"fileFormat":92,"inLanguage":63,"description":67,"dateModified":93,"datePublished":93,"encodingFormat":92,"isAccessibleForFree":94,"interactionStatistic":95},"DigitalDocument",{"name":87,"@type":88},"Rizky","Person",{"url":74,"name":90,"@type":91},"DocShare","Organization","application/pdf","2026-09-02",true,{"@type":96,"interactionType":97,"userInteractionCount":4},"InteractionCounter",{"@type":98},"ViewAction",{"@type":100,"mainEntity":101},"FAQPage",[102,108,112],{"name":103,"@type":104,"acceptedAnswer":105},"Is there any prerequisite required for this Introductory Financial Accounting course?","Question",{"text":106,"@type":107},"No prerequisites are required for the course.","Answer",{"name":109,"@type":104,"acceptedAnswer":110},"Which standards are used to compare financial reporting in the course?",{"text":111,"@type":107},"The course addresses differences between ASPE and IFRS in multiple units, including financial statements and specific asset and liability topics.",{"name":113,"@type":104,"acceptedAnswer":114},"What skills does the course build around the accounting cycle and financial statements?",{"text":115,"@type":107},"Learners apply the steps of the accounting cycle to record transactions and prepare a basic set of financial statements, then analyze them using key ratios.","https://schema.org",{"og:url":83,"og:type":118,"og:title":65,"og:site_name":90,"og:description":67},"article",{"robots":120,"canonical":83},"index,follow",{"doc_id":122,"site_id":62},180695,1788341777,{"code":4,"msg":5,"data":125},{"doc_id":122,"user_id":126,"nickname":87,"user_avatar":127,"doc_module":4,"category_id":19,"category_name":20,"doc_title":65,"doc_description":67,"doc_content":128,"file_id":129,"file_url":130,"file_type":131,"file_size":132,"view_count":4,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":29,"language":133,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":134,"faqs":135,"seo_title":136,"seo_description":67,"update_tm":123,"read_time":137},962085564807,"https://ap-avatar.wpscdn.com/davatar_6f874abed73319feea01a86fa6f0fab8","O  \nCPA PREPARATORY COURSES  \nSYLLABUS  \nIntroductory Financial Accountingfor Indigenous Learners  \n◎Chartered Professional Accountants of Canada.All rights reserved.No part of this publication may be reproduced or transmitted,in any form or by any means,without the prior written consent of CPA Canada.For information regarding permissions,please contact permissions@cpacanada.ca.2024-12-11  \n# Course Overview\n\nCourse description  \nIntroductory Financial Accounting is the first financial accounting course of the CPACanada preparatory courses.This course is an integrated introduction to accountingprinciples and practices.It is designed to help you to begin to understand accountinginformation and gain an appreciation for its uses and limitations.  \nIntroductory Financial Accounting for Indigenous Learners incorporates Indigenousculture and context.The course is developed by Indigenous subject matter experts,taught by Indigenous instructors,and supported by Indigenous facilitators.  \n# Course prerequisites\n\nThere are no prerequisites for this course.  \n# Resources\n\nSee the Student Guide for a comprehensive list of course resources.  \n# Course objectives\n\n·Describe the basic principles of accounting,distinguishing between financial andmanagerial accounting,and the common types of business organizations in Canada.  \n·Identify the main functions of accounting within an organization,and explore therange of CPA career paths related to these functions.  \n·Apply fundamental concepts in the recognition and measurement of financialelements and demonstrate an understanding of the underlying assumptions andconstraints.  \n·Determine the ethical standards required in financial reporting,explain the impact ofbiases,and utilize The CPA Way to evaluate and resolve basic ethical dilemmas.  \n·Apply the steps of the accounting cycle to record financial transactions,culminatingin the preparation of a basic set of financial statements.  \n·Analyze and manage key elements of working capital,including cash,receivables,and inventory.Demonstrate an understanding of internal controls by describing theirimportance in safeguarding assets and ensuring the integrity of financial information.  \n·  Prepare a bank reconciliation and the journal entries required from the bankreconciliation process.  \n·Analyze a basic set of financial statements using key ratios,and interpret the results.  \n·Describe the importance,elements,and objectives of accounting informationsystems in business.  \n# Course Outline\n\nThe following topics are covered in the course:  \n## Unit 1\n\n·Definition of accounting,users,types of organizations,and careers inaccounting  \n·Objective of financial reporting and the role of accounting standard setters toassist financial statement preparers to support this objective  \n·Cash-based and accrual-based accounting,and the assumptions andconventions that support financial reporting principles  \n·Ethics and financial reporting,including how to approach ethical issues byapplying professional judgment and The CPA Way  \n·The accounting equation  \n·The accounting cycle,including the recording of journal entries,posting to thegeneral ledger,and using this information to prepare a trial balance and a setof financial statements  \n## Unit 2\n\n·Required financial statements under ASPE,including the balance sheet,income statement,and components of shareholders'equity  \n·  IFRS and ASPE differences for financial statements  \n## Unit 3\n\n·  Financial reporting for cash and cash equivalents,including ASPE and IFRSdifferences  \n·Internal controls and how they relate to cash in an organization  \n·Financial reporting for accounts receivable,also known as trade receivables,including ASPE and IFRS differences  \n·Financial reporting for notes receivable,including ASPE and IFRS differences  \n## Unit 4\n\n·Inventory accounting systems:perpetual and periodic  \n·Financial reporting for inventories,including ASPE and IFRS differences  \n·  Investments,including the types of investments","cbCainxoj1nxpvqO","https://ap.wps.com/l/cbCainxoj1nxpvqO","pdf",1651210,"English","# Course Overview\n# Course prerequisites\n# Resources\n# Course objectives\n# Course Outline\n## Unit 1\n## Unit 2\n## Unit 3\n## Unit 4\n## Unit 5\n# Course Schedule and Reading List","[{\"question\":\"Is there any prerequisite required for this Introductory Financial Accounting course?\",\"answer\":\"No prerequisites are required for the course.\"},{\"question\":\"Which standards are used to compare financial reporting in the course?\",\"answer\":\"The course addresses differences between ASPE and IFRS in multiple units, including financial statements and specific asset and liability topics.\"},{\"question\":\"What skills does the course build around the accounting cycle and financial statements?\",\"answer\":\"Learners apply the steps of the accounting cycle to record transactions and prepare a basic set of financial statements, then analyze them using key ratios.\"}]","Introductory Financial Accounting for Indigenous Learners - Course Overview | PDF",15]