Business Administration - Accounting

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:
• Estimated required text and/or learning resource costs: $105.15

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:
• Estimated required text and/or learning resource costs: No cost.

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:
• Estimated required text and/or learning resource costs: $77.00

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:
• Estimated required text and/or learning resource costs: Not available at this time.

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:
• Estimated required text and/or learning resource costs: No cost.

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:
• Estimated required text and/or learning resource costs: No cost.

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:
• Estimated required text and/or learning resource costs: No cost.

• Hours: 42
• Credits: 3
• Pre-Requisites:
• CoRequisites:
• Estimated required text and/or learning resource costs: $82.00

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:
• Estimated required text and/or learning resource costs: $87.00

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:
• Estimated required text and/or learning resource costs: $10.55