This is an ARCHIVED version of the Kwantlen University College Calendar for 2000-2001 and is provided for historical reference only. See the current version of the Calendar for updated information.

Accounting

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ACCT 1110 cr - 3

Principles of Accounting I

The theory and practice of recording and reporting financial events for service and merchandising businesses, with consideration of accounting for property owned by businesses, is the main focus of this course.
Transferable (refer to transfer guide)

ACCT 1130 cr - 3

Business Mathematics

This course introduces several mathematical methods and procedures which will be required in more advanced business courses. Topics include discounts, simple and compound interest, annuities, investment decisions and introduction to linear programming. Microcomputer applications may form part of this course.
Prerequisites: Pass in Math 11 or Algebra 11, or equivalent
Transferable (refer to transfer guide)

ACCT 1160 cr - 3

Accounting for Managers

This course will introduce the basic concepts of financial and managerial accounting. The student will be provided with planning, budgeting, and decision-making techniques from a financial prospective. (The course is intended for students who do not plan to pursue a career in Accounting.)

ACCT 1210 cr - 3

Principles of Accounting II

Focuses on partnership and corporations. The course continues the examination of the balance sheet commenced in Accounting 1110, with an emphasis on liabilities and capital structure. It completes the examination of the key financial statements required for external reporting.
Prerequisites: ACCT 1110
Transferable (refer to transfer guide)

ACCT 1230 cr - 3

Business Statistics

This course introduces several statistical methods and procedures which will be required in the more advanced business courses. Topics include frequency distributions, probability theory, probability distributions, sampling, estimation, hypothesis testing, linear regression, and decision theory. Microcomputer applications will form part of this course. Students will be expected to know, or to acquire on their own, basic DOS skills.
Prerequisites: Pass in Math 11 or Algebra 11, or equivalent
Transferable (refer to transfer guide)

ACCT 1293 cr - 3

Introductory Financial Accounting

The student will be introduced to: 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. This is an accelerated course designed primarily for students transferring to university.
Transferable (refer to transfer guide)

ACCT 2310 cr - 3

Intermediate Accounting I

This course will cover the same material as ACCT 1110, but with emphasis on theory and special problems, rather than on procedures and techniques; new topics covered are accounting changes and error correction.
Prerequisites: ACCT 1210 or ACCT 1293 or (ABTY 1262 & ABTY 1265)
Transferable (refer to transfer guide)

ACCT 2320 cr - 3

Introductory Management Accounting

Introduction to management accounting for accounting and business majors. Focus is on the role and use of internal accounting information for management decision making. Topics include cost terms and concepts, job costing, process costing, cost-volume-profit relationships, cost estimation and behaviour, budgeting and profit planning, responsibility accounting, variable costing, relevant costing, standard costs, variance analysis, segment performance and transfer pricing.
Prerequisites: ACCT 1210 or ACCT 1293 or (ABTY 1262 & ABTY 1265) or ACCT 1130 recommended
Transferable (refer to transfer guide)

ACCT 2335 cr - 3

Taxation

This course introduces all the major aspects of personal income tax and some of the more important aspects of corporate taxation. Case studies and problems will be used extensively.
Prerequisites: ACCT 1210 or ACCT 1293 or (ABTY 1262& ABTY 1265)
Transferable (refer to transfer guide)

ACCT 2380 cr - 3

Managerial Finance

The student 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 ACCT 1293 or (ABTY 1262 & ABTY 1265) ACCT 1130
Transferable (refer to transfer guide)

ACCT 2410 cr - 3

Intermediate Accounting II

This course covers the same material as ACCT 1210, but with emphasis on theory and special problems rather than on procedures and techniques. New topics covered are allocation of taxes, accounting for pensions, and leases.
Prerequisites: ACCT 2310
Transferable (refer to transfer guide)

ACCT 2420 cr - 3

Advanced Management Accounting

This course covers the provision and analysis of cost accounting information that will assist management in making operating decisions and in evaluating operating performance. Topics include flexible budgets and standard costs, variance analysis and investigation decisions, cost behaviour, cost allocation, linear programming, joint products and by-products, special issues of process costing, alternative inventory costing models, pricing theory and strategies, decentralization and transfer pricing, performance measurement and compensation, cost management of quality, operations costing, backflush costing, statistical analysis and linear models, selected current issues.
Prerequisites: ACCT 2320 (ACCT 1230 recommended)
Transferable (refer to transfer guide)

ACCT 2445 cr - 3

Auditing

This course provides an introduction to auditing principles and internal control. Topics covered include audit reporting, auditing standards, techniques and procedures. Emphasis is placed on comparing and contrasting the independent and internal audit functions.
Prerequisites: ACCT 2310 (ACCT 1230 recommended)
Transferable (refer to transfer guide)

ACCT 2455 cr - 3

Advanced Financial Accounting

This course covers current issues in Financial Reporting, Inter-corporate Investments and Business Combinations, Foreign Operations, Not-for-Profit Organizations, Interim Reports, Segmented Information, Partnerships and Joint Ventures.
Prerequisites: ACCT 2410
Transferable (refer to transfer guide)