Principles of Accounting I

Students will learn the theory and practice of recording and reporting financial events for service and merchandising businesses, with consideration of accounting for property owned by businesses.

Transferable (refer to transfer guide)

Business Mathematics

Students will learn methods and procedures of business mathematics, including the mathematics of merchandising, interests, annuities and investment decisions.

Accounting Essentials

Students will learn the basic concepts of financial and managerial accounting. They will study planning, budgeting, and decision-making techniques from a financial perspective. NOTE: This survey course is intended for students who do not plan to pursue a School of Business credential.

Principles of Accounting II

Students will learn the examination of the balance sheet commenced in Accounting 1110, with an emphasis on liabilities and capital structure. They will complete the examination of the key financial statements required for external reporting.

Prerequisites: ACCT 1110

Transferable (refer to transfer guide)

Business Statistics

Students will learn several statistical concepts, methods and procedures used in business, including frequency distributions, probability theory, sampling, estimation, hypothesis testing, linear regression and decision theory. Microcomputer application will form part of this course. Students will be expected to know, or to acquire on their own, basic Excel skills.

Transferable (refer to transfer guide)

Intro. to Financial Accounting

Students will learn generally accepted accounting principles, the accounting cycle, capital and income measurement, financial statement preparation and analysis with emphasis on reporting to shareholders, creditors and other external decision-makers.

Transferable (refer to transfer guide)

Introduction to Fraud Examination

Students will analyze the fraud problem and its social and economic impacts. They will examine various issues fundamental to the understanding, prevention, detraction, and deterrence of fraud from a management perspective.

Note: Students may be entitled to use this course towards Association of Certified Fraud Examiners requirements.

Prerequisites: CRIM 1107 or BUSI 2390 or ACCT 2293 or permission of instructor

Intermediate Financial Accounting I

Students will examine accounting theory and current Canadian practice in the measurement, recording and reporting of financial information, with emphasis on the accounting for assets.

Prerequisites: ACCT 1210 or 2293 or (ABTY 1242 and 1243)

Transferable (refer to transfer guide)

Introductory Management Accounting

Students will study a variety of management accounting topics including use of internal accounting information for decision making, cost terms and concepts, alternative costing systems, cost/volume/profit relationships, budgeting and profit planning, relevant costing, standard costing, variable costing, variance analysis, segment reporting and transfer pricing.

Prerequisites: ACCT 1210 or 2293 or (ABTY 1242 & 1243)

Taxation

Students will learn to calculate taxable income and taxes payable for both individuals and corporations. They will also review selected specialized topics in taxation such as Goods and Services Tax (GST), trusts and estates.

Prerequisites: ACCT 1210 or 2293 or (ABTY 1242 and 1243)

Managerial Finance

Students will obtain an understanding of the role and function of financial management, valuation of investments, capital budgeting, cost of capital, capital structure, dividend policy, long-term sources of funds, short and intermediate term financing, working capital management, mergers and consolidations, financial analysis, planning and control.

Prerequisites: ACCT 1210 or 2293 or (ABTY 1242 and 1243) and ACCT 1130 or any other first year math course.

Intermediate Accounting II

Students will examine accounting theory and current Canadian practice in the measurement, recording and reporting of financial information with emphasis on the accounting for liabilities and owners' equity.

Note: For graduation purposes :

A maximum of 6 credits can be obtained for any combination of ACCT 3310, ACCT 3410 and ACCT 3510.

Prerequisites: ACCT 3310 or (ACCT 1210 with a B) or (ACCT 2293 with a B)

Transferable (refer to transfer guide)

Advanced Management Accounting

Students will study a variety of management accounting topics including flexible budgets, standard costs, variance analysis and investigation decisions, cost behavior, cost allocation. Topics also covered are: linear programming, joint products and by-products, special issues of process costing, alternative inventory models, pricing theory and strategies, and decentralization and transfer pricing. In addition, the course will cover the quality, operations costing, backflush costing, statistical analysis and linear models as well as selected current issues.

Prerequisites: ACCT 3320

Auditing

Students will study auditing principles and internal control Topics covered include audit reporting, auditing standards, techniques and procedures. They will compare and contrast the independent and internal audit functions.

Prerequisites: ACCT 3310 or 3410 or 3510

Intermediate Financial Accounting

Students will examine accounting theory and current Canadian practice in the measurement, recording, and reporting of financial information.

Note: For graduation purposes :

A maximum of 6 credits can be obtained for any combination of ACCT 3310, 3410 and 3510.

Prerequisites: (ACCT 1210 or 2293) or (ABTY 1242 and 1243)

Transferable (refer to transfer guide)

Management Accounting 1 & II

Students will study a variety of management accounting topics including flexible budgets, standard costs, variance analysis and investigation decisions, cost behavior, cost allocation. Topics also covered are: linear programming, joint products and by-products, special issues of process costing, alternative inventory models, pricing theory and strategies, and decentralization and transfer pricing. In addition, the course will cover the quality, operations costing, backflush costing, statistical analysis and linear models as well as selected current issues.

Prerequisites: ACCT 1210 or 2293

Financial Statement Presentation and Analysis

Students will learn to prepare a set of financial statements, including proper note disclosure acceptable for publication according to generally accepted accounting principles. They will analyze and evaluate financial statements in the form of published annual reports, with special emphasis on different industry-specific presentation and disclosure styles. Students will study differences in international accounting standards.

Prerequisites: ACCT 3410 and 4360 and ENTR 3140 and 3500

International Issues for Financial Managers

Students will study specific topics in international financial management. They will learn now to manage foreign currency exposure and capital budgeting in a multinational environment.

Prerequisites: ENTR 3170 or ACCT 3380

Forensic Accounting

Students will complete an overview of the theories of forensic accounting and the tools used in forensic investigation. They will learn how to analyze, interpret, summarize and present financial-related issues in a way that is both understandable and properly supported, with a focus on the private sector.

Prerequisites: ACCT 3444 and BUSI 2390

Accounting Theory

Students will learn advanced accounting and will study the practical and theoretical problems of the present value model, foreign exchange accounting, standard setting and agency theory. They will examine the contributions of economics, finance and other disciplines to accounting theory, and will evaluate current issues and problems in the field.

Prerequisites: ACCT 3380 and (3310 or 3510)

Corequisites: ACCT 3410 for those who have not previously completed 3510

Taxation 2

Students will learn to calculate taxable income and taxes payable, Goods and Services Tax (GST), as well as tax planning techniques for both individuals and corporations, using a well-known computerized application. They will also review selected specialized topics in taxation such as trusts, estates, corporate reorganizations and multi-corporation structures to identify situations that could result in tax savings.

Prerequisites: ACCT 3335 and (3310 or 3510)

Computer Modelling for Manager

Students will build a complete Proforma Financial Planning and Valuation Model using spreadsheet technology. They will prepare a complete set of Financial Statements using an Accounting Software Package and Simulation Case. Students will use case studies and will be used to introduce data warehousing and data mining and its use in Financial Management.

Prerequisites: ACCT 3380 and 3410 

Transferable (refer to transfer guide)

Auditing 2

Students will learn how to prepare an audit file and financial statements using a computerized application. They will study current and advanced issues affecting the auditing profession, including the public's expectation of audits and various types of engagement.

Prerequisites: ACCT 3444

Advanced Financial Accounting

Students will study the current issues in financial reporting, intercorporate investments and business combinations, foreign operations, not-for-profit organizations, interim reports, segmented information, partnerships and joint ventures.

Prerequisites: ACCT 3410 or 3510

Not-for-Profit Financial Management

Students will study accounting and management for not-for-profit organizations. They will learn about stewardship and accountability of resources, fund accounting, financial reporting, management accounting, evaluating volunteer resources, fundraising, performance measurement of the organization's goals and objectives and the Societies Act.

Prerequisites: (ACCT 3310 or 3510) and (ACCT 3320 or 3520) and ENTR 3500

Advanced Managerial Accounting

Students will utilize advanced managerial accounting theories to make decisions in simulated and actual business situations. They will explore various strategies in developing the design and measurement of cost management systems through case analysis and/or projects.

Prerequisites: ACCT 3420 and 4120 and 4360

Advanced Managerial Finance

Student will learn current financial management theories along with the technical skills necessary to maximize the economic value of the firm for its shareholders. They will learn how to identify, define and resolve the issues, problems and challenges faced by financial managers in today's complex financial environment.

Prerequisites: ACCT 3380 and 4120 and 4360