Accounting

This course introduces financial accounting from the user's perspective, who makes decisions based on financial information. The course introduces the accounting framework, generally accepted accounting principles and financial statements. Accounting concepts, such as accounting for cash, accounts receivable, assets, liabilities, sales and inventories, are covered in how they are applied to decision-making. Decision analysis regarding corporate ownership and the application of financial ratios will also be studied.

Equivalents:

• ACCT 1010

Building on the foundation established in Introductory Financial Accounting I, this course introduces accounting issues related to partnerships and corporations. Topics include bank reconciliations, bad debts, capital assets, short and long-term liabilities, share capital, dividends and stock splits. You will gain practical, hands-on experience recording accounting transactions and preparing financial statements.

Pre-requisites:

• ACCT 210 or ACCT 215

Equivalents:

• ACCT 2110

In this first of two intermediate accounting courses, you will develop technical competencies as you examine the statement of comprehensive income (income statement), statement of changes in equity (statement of retained earnings), statement of financial position (balance sheet) and statement of cash flows (cash flow statement) in depth, with emphasis on the measurement, valuation and presentation of current and non-current assets.

Pre-requisites:

• ACCT 255 or ACCT 240

Equivalents:

• ACCT 3210

Introductory Management Accounting introduces you to key concepts and practices of management accounting. You will learn to process and analyze information for management control and decision analysis. Some topics you will study include cost accounting, cost-volume-profit analysis, budgeting, inventory and job costing.

Pre-requisites:

• ACCT 255 or ACCT 240

Equivalents:

• ACCT 2020

This course allows you to apply accounting knowledge to a computerized accounting environment. In this course, you will use accounting software, but the knowledge you will gain can be applied to all computerized accounting solutions to prepare financial statements.

Pre-requisites:

• ACCT 215
• ACCT 255
• ACCT 338 or ACCT 345

The use of industry-standard software is essential to effectively manage the information technologies that are required in business and online environments today. In this course, you will demonstrate skills in managing and customizing the Windows environment and effectively using online resources to enhance business productivity. You will develop skills in creating professional documents, managing data using spreadsheets and using technology for effective presentations. Through hands-on applications, you will learn to use productivity tools and application software in various business situations and be able to select the right tool for the business need.

Equivalents:

• BCMP 1225

The Introduction to Business course will provide you with tools to understand multiple business functions, including management, human resources, marketing, supply chain, and personal finance. You will also explore the Canadian business and economic system and the importance of business ethics and social responsibility in an increasingly global environment. Working through a team project and business simulation, you will begin to develop a 21st-century skill set, including communication, critical thinking, collaboration and effective teamwork. By the end of this course, you should have the foundations for understanding business and business ownership.

Equivalents:

• MNGT 1200

In this capstone course, students from different disciplines work collaboratively to apply classroom knowledge and diverse viewpoints to a challenge faced by a business or community organization. Combining their disciplinary perspectives for a broader context, students will investigate and analyze the problem before presenting a solution. By adding a service-learning component that strengthens community ties, the course allows teams to showcase applied learning and technical skills in a project that expands the individual student’s workplace insights while also forging business connections.

Pre-requisites:

Completed one of the following:

• ACCT 215, ACCT 255, ACCT 315, ACCT 338, ACCT 395, BCMP 225, MNGT 200
• ACCT 215, COMM 300, HRMT 320, LDSH 360, MNGT 250, MNGT 255, MNGT 321
• COMN 220, MKTG 260, MKTG 265, MKTG 306, MKTG 366, MNGT 200, MNGT 321
• ACCT 215, ENTR 350, MKTG 260, MNGT 200, MNGT 255, BCMP 225 or MNGT 321 or MNGT 322, COMN220 or COMM 300

The focus of this second intermediate financial accounting course shifts from assets to liabilities and equities. Specialized topics, including accounting for complex debt and equity instruments, leases, income taxes, pension and other post-employment benefits, and accounting changes, enable you to consolidate the knowledge and skills you developed in previous accounting courses. Your numeracy skills will develop to encompass present value calculation activities, and your qualitative and quantitative skills will be enhanced as you analyze complex financial situations and prepare more complex financial statements.

Pre-requisites:

• ACCT 305 or ACCT 315

Equivalents:

• ACCT 3310

A review of management accounting: Cost behaviours and allocation methods, product pricing methods and strategies, process costing with joint, by-product and spoilage, linear programming, regression analysis and short-term decision analysis under certainty and uncertainty.

Pre-requisites:

• ACCT 338 or ACCT 345
• STAT 220 or STAT 270 or STAT 360

Equivalents:

• ACCT 3120

This course provides the foundational knowledge and skills to compose business documents and give engaging, formal presentations. You will learn to effectively communicate professionally and consider different aspects of spoken, written and nonverbal communication (e.g., channel, content, organization, style, tone, format and mechanics) to share clear and concise messages with your audience. You will be required to work in both individual and collaborative settings.

Equivalents:

• COMM 1030
• COMM 1070

Project Management introduces you to the standards and best practices of the Project Management Institute. We will cover project management's technical and sociocultural components at an introductory level, including project definition, work breakdown structures, cost and scheduling techniques, and an introduction to earned value concepts. Other topics include stakeholder communications, risk management, project leadership and project closure.

Equivalents:

• MNGT 2321

Management Information Systems and their role in managing operations is the focus of this introductory systems course. Topics include systems theory, computer hardware and software, computer networks, file and database structures, computer security and internal control and systems design and development.

Pre-requisites:

• COMN 220
• MNGT 200

Equivalents:

• MNGT 2322

Quantitative Methods will build analysis skills by studying basic concepts in statistics, including sampling, measurement of central tendency and variability, probability and probability distributions, random variables, estimation, hypothesis testing, small sample theory and regression analysis.

Equivalents:

• STAT 2040