Business Administration - Accounting

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Courses - January 2023

Level 1

Course details

Introductory Financial Accounting I
ACCT1030

Description: This course introduces ASPE, IFRS, accounting terminology, the accounting equation, the double-entry system of bookkeeping, the accrual basis of accounting, financial statements and the ledgers and journals making up a basic accounting system for both sole proprietorship and corporation forms of businesses.

Hours: 42
Credits: 3
Pre-Requisites:
CoRequisites:

College Reading & Writing Skills
COMM1085

Description: This course introduces students to the reading, writing, and critical thinking skills needed for academic and workplace success. Students will analyse a variety of texts and apply the steps of planning, writing, and revising to produce writing that meets the expectations of selected audiences and purposes. The course prepares students for college-level writing tasks, research, and documentation by asking them to produce clear, informed, and purposeful documents relevant to both academic and professional contexts.

Hours: 42
Credits: 3
Pre-Requisites:
CoRequisites:

Conestoga 101
CON0101

Description: This self-directed course focuses on introducing new students to the supports, services, and opportunities available at Conestoga College. By the end of this course, students will understand the academic expectations of the Conestoga learning environment, as well as the supports available to ensure their academic success. Students will also be able to identify on-campus services that support their health and wellness, and explore ways to get actively involved in the Conestoga community through co-curricular learning opportunities.

Hours: 1
Credits: 0
Pre-Requisites:
CoRequisites:

Business Mathematics I
MATH1010

Description: The purpose of the course is to provide the student with a mathematical basis for personal and business financial decisions through four instructional modules. The course stresses business applications using arithmetic, algebra, ratio-proportion and graphing. Applications include payroll, cost-volume-profit analysis and merchandising mathematics. This course stresses logical reasoning and problem solving skills. A Texas Instrument BAII “Plus” calculator is required for the course.

Hours: 42
Credits: 3
Pre-Requisites:
CoRequisites:

Marketing I
MKT1040

Description: Marketing is about knowing the customers and the creative and strategic processes to meet their needs, wants and desires. This highly interactive course introduces you to the world of marketing from both a societal and organizational perspective. You will participate in a variety of hands-on practical activities and projects to immerse yourself in the fundamentals of marketing.

Hours: 42
Credits: 3
Pre-Requisites:
CoRequisites:

Introduction to Supply Chain and Operations Management
OPER1160

Description:

A Supply Chain is a network of organizations that are involved in the different processes and activities that produce value in the form of products and services in the hands of the ultimate customer or consumer. Operations Management is one of the three major functions of a business, along with Marketing and Accounting / Finance, and focuses on designing, creating, and improving goods and services. Understanding key Supply Chain and Operations Management foundations is crucial to any company's success and profitability. This introductory course will expose students to topics related to how products and services are created and delivered to the customer.

Hours: 42
Credits: 3
Pre-Requisites:
CoRequisites:

Electives: General Education
Student must pass 1 Course(s), selected in the Student Portal from available course options

Level 2

Course details

Introductory Financial Accounting II
ACCT1040

Description:

This course teaches introductory information on principles and methods used in accounting for current assets, long-term assets, long-term liabilities and equity accounts for both partnership and corporate business structures.

Hours: 56
Credits: 4
Pre-Requisites: ACCT1030
CoRequisites:

Excel in Accounting
ACCT1490

Description:

This course provides students with the intermediate level topics required for The Microsoft Office Specialist exam; Excel Expert: Interpreting Data for Insights. Excel is an essential accounting tool. The material covered in this course will enhance the ability of the student to create and streamline accounting workbooks for optimal control, ease of use, and report design.

Hours: 56
Credits: 4
Pre-Requisites:
CoRequisites:

Professional Writing Skills for Business
COMM1380

Description:

In this second-level communications course, students learn professional writing and communication skills required for effective communication in business. Students apply their learning to various scenarios to produce business documents for differing purposes and audiences using a range of current business formats. Students will also learn to write proposals and reports using credible, relevant research materials and graphic visuals that are integrated using documentation skills to further prepare them for higher learning and career success.

Hours: 42
Credits: 3
Pre-Requisites: COMM1085
CoRequisites:

Microeconomics
ECON1020

Description:

This course will function as a study of how people in society deal with the problem of scarcity. It will introduce students to principles that are essential to understanding contemporary microeconomic issues facing Canadian society. Economic models will be utilized to analyze decisions made by individual economic units in an economy such as households and firms, the interaction of these units under varying market structures, and the impact of various government policies. Topics of study will include principles of economics, supply and demand theory, consumer theory, production and cost theory, and the determination of equilibrium price and output under different market structures.

Hours: 42
Credits: 3
Pre-Requisites:
CoRequisites:

Business Mathematics II
MATH1020

Description: The purpose of the course is to provide the student with a mathematical basis for personal and business financial decisions. Topics include: simple interest, simple discount, compound interest, annuities and their many applications including amortization, sinking funds, Canadian mortgages and refinancing of loans.

Hours: 42
Credits: 3
Pre-Requisites: MATH1010
CoRequisites:

Project Management
MGMT2060

Description: This course will explore the fundamentals of project management in order to provide the student with a solid foundation in this discipline. Through discussion and application of all aspects of project management knowledge areas, students will learn the tools and techniques used to successfully manage projects. This course meets the project management education requirements toward completion of the Project Management Institute’s PMP and CAPM designations.

Hours: 42
Credits: 3
Pre-Requisites:
CoRequisites:

Level 3

Course details

Intermediate Financial Accounting I
ACCT2130

Description: This course covers topics related to assets which were introduced in the introductory courses. Topics are covered in more depth and with greater emphasis placed on theoretical and conceptual background than in the introductory courses. The part I course also covers the classified Statement of Financial Position and reporting of financial performance using the Income Statement, Statement of Comprehensive Income, Statement of Retained Earnings and Statement of Changes in Equity. Generally accepted accounting principles for private entities (PE GAAP or ASPE) as well as International Financial Reporting Standards (IFRS) for publicly accountable entities will be compared.

Hours: 84
Credits: 6
Pre-Requisites: ACCT1040 OR ACCT8170 OR ACCT8175
CoRequisites:

Accounting Applications I
ACCT2225

Description: Through the use of Sage 50 (formerly known as Simply Accounting) and QuickBooks Online (QBO), students will learn how to use two popular accounting software packages for use in small and medium sized businesses. In the Sage 50 component of the course, they will become familiar with computer accounting for applications such as Chart of Accounts, General Journal, General Ledger, Sales, Purchases, Accounts Receivable, Accounts Payable, Payments, Receipts, Reconciliations, Payroll Inventory, Vendor files, Customer files, Employee files and company setup. In the QuickBooks Online (QBO) component of the course they will become familiar with computer accounting for applications such as Chart of Accounts, Writing Cheques, Sales Receipts, Customers, Suppliers, General Journal, General Ledger, and company setup.

Hours: 56
Credits: 4
Pre-Requisites: ACCT1030
CoRequisites:

Macroeconomics
ECON1030

Description: This course is a study of the Canadian economy as a whole. It introduces students to principles that are essential to an understanding of contemporary macroeconomic issues facing Canadian society. It examines the structure and performance of the Canadian economy utilizing economic models and aggregate economic indicators such as gross domestic product, employment, unemployment, income and productivity growth, inflation, interest rates, exchange rates, balance of payments; and the impact of domestic and international influences and of government fiscal and monetary policies.

Hours: 42
Credits: 3
Pre-Requisites:
CoRequisites:

Statistics
MATH2255

Description:

This is an introductory course in Business Statistics. The course covers simple descriptive statistics, probability and the binomial, hypergeometric, and normal probability distributions, introduction to sampling distributions, simple linear regression, and correlation analysis.

Hours: 56
Credits: 4
Pre-Requisites: MATH1010
CoRequisites:

Electives: General Education
Student must pass 1 Course(s), selected in the Student Portal from available course options

Level 4

Course details

Cost And Management Accounting I
ACCT2020

Description:

This course introduces managerial accounting concepts and terminology including various methods of analyzing cost behaviour, including elements of a job costing, process costing, standard costing and activity-based costing systems. Students will apply cost-volume-profit analysis and relevant cost to special decision-making situations. Further the course will cover aspects of the master budgeting process and how a flexible budget is used in manufacturing.

Hours: 56
Credits: 4
Pre-Requisites:
CoRequisites:

Intermediate Financial Accounting II
ACCT2140

Description:

This course covers topics related to liabilities and shareholders' equity which were introduced in the introductory course. In addition to a more in‑depth and theoretical treatment of these topics, the part II course also covers accounting for income taxes, leases, the Statement of Cash Flow and accounting changes and error analysis. Generally accepted accounting principles for private entities (PE GAAP) as well as International Financial Reporting Standards (IFRS) for publicly accountable enterprises (PAE) will be compared.

Hours: 84
Credits: 6
Pre-Requisites: ACCT1040 OR ACCT8170 OR ACCT8175
CoRequisites:

Accounting and Management Information Systems
ACCT3070

Description:

This course teaches the role of accountant in planning, designing and controlling information systems. The growth of electronic data processing in requires accountants to understand computer technology. The course also discusses internal controls. Information is also supplied with respect to hardware, software and network technology.

Hours: 42
Credits: 3
Pre-Requisites:
CoRequisites:

Organizational Behaviour
BUS1021

Description: This course is a study of workplace behaviour at the individual, team and organizational level. The course explores theories of motivation, perceptions, emotions, team effectiveness, decision making, leadership, power, culture, and change. The concepts and application explored will guide students in their application of best practices to strengthen organizations and their overall effectiveness as global citizens.

Hours: 42
Credits: 3
Pre-Requisites:
CoRequisites:

Finance I
FIN2020

Description: This is an introductory course in managerial finance. Its purpose is to introduce the student to the theory and principles of managerial finance.

Hours: 42
Credits: 3
Pre-Requisites:
CoRequisites:

Level 5

Course details

Advanced Excel and Critical Data Analysis for Accounting
ACCT3040

Description:

Students will use Microsoft Excel as a data analytics tool to create workbooks that use advanced functions in to analyze financial and non-financial data. This includes the retrieval, synthesis, and analysis of large datasets. Understanding end-user requirements will be a primary consideration to ensure the objectives of analysis are satisfied while using best practices regarding data management to ensure data integrity. Students will have an opportunity to prepare financial statements, perform trend analysis, use pivot tables, chart financial data, use business intelligence tools, and develop an Excel application. The material covered in this course, including macro creation, will enhance the ability of the student to create and streamline accounting workbooks for optimal control, ease of use, and report design. As part of this course students will have covered all topics for the Microsoft Office Specialist Exam: “Excel Expert: Interpreting data for Insights.

Hours: 42
Credits: 3
Pre-Requisites: ACCT1490 OR ACCT1495
CoRequisites:

Cost And Management Accounting II
ACCT3050

Description:

This course examines the various approaches to the treatment of fixed manufacturing overhead on income statements, various approaches for measuring performance including use of segmented income statements, various methods of allocating service department costs and the costs of joint processes including byproduct analysis, various methods of arriving at prices for products and services and the nature and importance of accounting for quality costs.

Hours: 56
Credits: 4
Pre-Requisites: ACCT2020
CoRequisites:

Advanced Financial Accounting
ACCT3065

Description:

This advanced financial accounting course examines several complex topics and their effect on financial reporting and disclosure. Topics covered include accounting for business combinations, intercorporate investments, consolidated financial statements at the date of acquisition as well as subsequent to the acquisition date, calculations of earnings per share, accounting for pensions, accounting for foreign operations and foreign currency transactions, and accounting for not-for-profit and public sector organizations.

Hours: 56
Credits: 4
Pre-Requisites: ACCT2130 AND ACCT2140
CoRequisites:

Tax I
ACCT3080

Description: The course is designed to familiarize students with income tax legislation affecting the determination of net income for tax purposes, taxable income and federal income tax payable for individuals.

Hours: 42
Credits: 3
Pre-Requisites:
CoRequisites:

Business Law
BUS2010

Description:

Introducing the legal system which governs personal and commercial relationships in Canada, this course provides knowledge of the basic legal concepts in order to gain insight into judicial reasoning. Areas covered range from contract law to real property and protection of creativity.

Hours: 42
Credits: 3
Pre-Requisites:
CoRequisites:

Finance II
FIN2030

Description: This course emphasizes the financial manager’s role as it relates to long term issues in investing and financing. The objective of this course is to develop an understanding of the concepts and principles of the management of capital assets and resources. Topics include the theory and practice of capital budgeting, cost of capital, capital structure, sources of long term financing, dividend policy, corporate securities, and mergers and acquisitions.

Hours: 42
Credits: 3
Pre-Requisites: FIN2020
CoRequisites:

Level 6

Course details

Internal Control and External Auditing
ACCT3005

Description:

This introductory course covers auditing concepts and procedures that an audit assistant would encounter for external risk-based auditing. Topics include standard reports; generally accepted auditing standards; audit objectives, evidence, and documentation; planning and analysis; materiality and risk; internal control; and audit completion. The functions and procedures related to the revenue and collection cycle, acquisition and expenditure cycle, inventory and capital asset balances, production and payroll cycle, and finance and investment cycle are studied.

Hours: 56
Credits: 4
Pre-Requisites:
CoRequisites:

Tax II
ACCT3095

Description:

This course is a continuation of the Tax I course and is designed to familiarize the student with income tax legislation affecting the determination of net income, taxable income and income taxes payable for corporations This course will familiarize the student with basic decision criteria in tax planning for corporations and their owners.

Hours: 56
Credits: 4
Pre-Requisites: ACCT3080 OR ACCT3085
CoRequisites:

Accounting Applications II
ACCT3150

Description:

Students will be introduced to an alternative computerized accounting system with an emphasis in determining a suitable computerized accounting system for a company's needs. A cloud based accounting software package will be used in illustrating the application of its functions to particular tasks.

Hours: 42
Credits: 3
Pre-Requisites: ACCT2220 OR ACCT2225
CoRequisites:

Career Success
CDEV1830

Description:

This dynamic career course offers a comprehensive exploration of essential skills and strategies required for career success. Students will learn to navigate the labour market effectively, conducting research to identify employment opportunities and potential employers that align with their career goals. They will also attain skills in writing professional self marketing documents, tailored to specific job opportunities. With a focus on interview preparation, students will participate in a range of simulated scenarios, learning to respond confidently and competently to various interview questions, enhancing their employability and interview performance. By the end of the course, students will emerge equipped with the skills and strategies needed to thrive in today's competitive job market.

Hours: 28
Credits: 2
Pre-Requisites:
CoRequisites:

Strategic Business Planning
MGMT3030

Description:

Focusing on applying management concepts, this course teaches all phases of the strategic process. Both external and internal contextual issues are discussed providing a wide range of techniques. Using computer simulation and in-class exercises, students appreciate the trade-offs managers face. Using the simulation, students will make decisions and propose corrective actions.

Hours: 42
Credits: 3
Pre-Requisites:
CoRequisites:

Electives: General Education
Student must pass 1 Course(s), selected in the Student Portal from available course options

Program outcomes

Record financial transactions in compliance with Canadian Generally Accepted Accounting Principles for sole proprietorships, partnerships, private enterprises, publicly accountable enterprises and non-profit organizations.
Prepare and present financial statements, reports and other documents in compliance with Canadian Generally Accepted Accounting Principles for sole proprietorships, partnerships and private enterprises.
Contribute to strategic decision-making by applying advanced management accounting concepts.
Prepare individuals' and Canadian-controlled private corporations’ income tax returns and individuals’ basic tax planning in compliance with relevant legislation and regulations.
Analyze and evaluate organizational structures and the interdependence of functional areas, and contribute to the development of strategies which positively impact financial performance.
Analyze and evaluate, within a Canadian context, the impact of economic variables, legislation, ethics, technological advances and the environment on an organization’s operations.
Analyze and evaluate an organization's internal control system, taking risk management into account.
Contribute to strategic decision-making by applying advanced financial management concepts.
Co-ordinate the planning, implementation, management and evaluation of team projects by applying project management principles.