This is an ARCHIVED version of the Kwantlen University College Calendar for 2001-2002 and is provided for historical reference only. See the current version of the Calendar for updated information.

Effective date of this calendar, unless otherwise indicated, is Sept. 1, 2001 to Aug. 31, 2002.

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Accounting

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ACCT 1110 cr-3

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)

ACCT 1130 cr-3
Business Mathematics

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

Prerequisites: Pass in Principles of Math 11 or Applications of Math 11.
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

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)

ACCT 1230 cr-3
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.

Prerequisites: Pass in Principles of Math 11 or Applications of Math 11.
Transferable (refer to transfer guide)

ACCT 2293 (formerly 1293) cr-3
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. This is an accelerated course designed primarily for students transferring to universities.

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 1242 & ABTY 1243) or ACCT 1130 recommended
Transferable (refer to transfer guide)

ACCT 2335 cr-3
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 ACCT 1293 or (ABTY 1242& ABTY 1243)
Transferable (refer to transfer guide)

ACCT 2380 cr-3
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 ACCT 1293 or (ABTY 1242 & ABTY 1243) and ACCT 1130
Transferable (refer to transfer guide)

ACCT 2420 cr-3
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 2320
Transferable (refer to transfer guide)

ACCT 2445 cr-3
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 2310

ACCT 3310 (formerly 2310) cr-3
Intermediate 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)

ACCT 3360 cr-3
Computer Modeling for Managers

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. Case studies will be used to practice data warehousing and data mining using the Internet and a Data Mining Software System.

Prerequisites: ACCT 1230 and CBSY 1105
Corequisites: ACCT 2380

ACCT 3410 (formerly 2410) cr-3
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.

Prerequisites: ACCT 3310
Transferable (refer to transfer guide)

ACCT 3455 cr-3
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

ACCT 3650 cr-3
Not for Profit Financial Management

Students will be introduced to a number of topics including stewardship and accountability of resources, fund accounting, financial reporting and management accounting for not-for-profit organizations, evaluating volunteer resources, fundraising, performance measurement of the organization's goals and objectives and the societies act.

Prerequisites: ACCT 3310 and 2320
Corequisites: ACCT 2445

ACCT 4199 cr-3
Accounting Theory

Students will learn advanced accounting theory including an in-depth treatment of current issues and problems in the field. They will be exposed to the contributions of economics, finance and other disciplines to accounting theory. As well as, students will study the practical and theoretical problems of the present value model, foreign exchange accounting, standard setting and agency theory.

Prerequisites: ACCT 2380 and 3310
Corequisites: ACCT 3410