Page 21 - Ontario Curriculum, Grades 9 to 12: Course Descriptions and Prerequisites, 2018

Accounting
Financial Accounting Fundamentals, Grade 11, University/College (BAF3M)
This course introduces students to the fundamental principles and procedures of accounting. Students will develop financial analysis and decision-making skills that will assist them in future studies and/or career opportunities in business. Students will acquire an understanding of accounting for a service and a merchandising business, computerized accounting, financial analysis, and ethics and current issues in accounting.
Prerequisite: None
Accounting Essentials, Grade 11, Workplace (BAI3E)
This course introduces students to the accounting cycle of a service business. Students will use computer applications software to record business transactions and to prepare financial statements. Students will also investigate banking and cash management, decision making, ethical behaviour, and career opportunities in the field of accounting.
Prerequisite: None
Financial Accounting Principles, Grade 12, University/College (BAT4M)
This course introduces students to advanced accounting principles that will prepare them for postsecondary studies in business. Students will learn about financial statements for various forms of business ownership and how those statements are interpreted in making business decisions. This course expands students’ knowledge of sources of financing, further develops accounting methods for assets, and introduces accounting for partnerships and corporations.
Prerequisite: Financial Accounting Fundamentals, Grade 11, University/College Preparation
Accounting for a Small Business, Grade 12, Workplace (BAN4E)
This course further develops students’ understanding of the fundamentals of accounting by having them examine each component of the accounting cycle, with an emphasis on a merchandising business. Students will use computer applications software to learn how accounting is practised in the workplace. Students will acquire an understanding of payroll systems, inventory, specialized journals, subsidiary ledgers, income tax reporting, and budgeting.
Prerequisite: Accounting Essentials, Grade 11, Workplace Preparation Entrepreneurship
Entrepreneurship: The Venture, Grade 11, College (BDI3C)
This course focuses on ways in which entrepreneurs recognize opportunities, generate ideas, and organize resources to plan successful ventures that enable them to achieve their goals. Students will create a venture plan for a school-based or student-run business. Through
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