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: C in either Principles of Mathematics 11 or Applications of Math 11 or ACCT 1230
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. Microcomputer application will form part of this course. Students will be expected to know, or to acquire on their own, basic Excel skills.
Prerequisites: C in either Principles of Mathematics 11 or Applications of Math 11 or ACCT 1130
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.
Transferable (refer to transfer guide)

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 3320 (formerly 2320) cr-3
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)

ACCT 3335 (formerly 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 2293 or (ABTY 1242 and 1243)

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 3380

ACCT 3380 (formerly 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 2293 or ( ABTY 1242 and 1243) and ACCT 1130 or any other first year math course.

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 3420 (formerly 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 3320

ACCT 3444 (formerly 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: ACT 3310

ACCT 3455 (formerly 2455) 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 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 and 2320
Corequisites: ACCT 3444

ACCT 4120 cr-3
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

ACCT 4150 cr-3
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

ACCT 4199 cr-3
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
Corequisites: ACCT 3410

ACCT 4780 cr-3
Advanced Managerial Finance
Students 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.
Corequisites: ACCT 3360