Accounting

This course provides an introduction to financial accounting from the perspective of the user who makes decisions based on financial information. The course includes an introduction to 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 the context of how they are applied to decision making. Decision analysis regarding corporate ownership and 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 concepts related to partnerships and corporations. Topics including adjusting journal entries, bank reconciliations, receivables, capital assets, short and long-term liabilities, share capital, and dividends are explored. You will gain practical, hands-on experience in recording accounting transactions and preparing financial statements for partnerships and corporations.

Pre-requisites:

• One of:
  • ACCT 215
  • ACCT 1010

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:

• One of:
  • ACCT 255
  • ACCT 2110

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 of the topics you will study include cost accounting, cost-volume-profit analysis, budgeting, inventory costing and job costing.

Pre-requisites:

• One of:
  • ACCT 255
  • ACCT 2110

Equivalents:

• ACCT 2020

This course provides you with an opportunity 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 for the preparation of financial statements.

Pre-requisites:

• One of:
  • ACCT 215
  • ACCT 1010
• One of:
  • ACCT 255
  • ACCT 2110
• One of:
  • ACCT 338
  • ACCT 2020
  • ACCT 345

Concurrent Prerequisite

• One of:
  • ACCT 350
  • ACCT 3310

In this course, you will learn and demonstrate skills in managing and customizing the Windows environment, as well as effectively using internet resources to increase overall technological literacy and enhance business productivity. You will develop skills in creating professional documents and managing data using spreadsheets. 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, operations, and personal finance. You will also explore the Canadian Business and economic system, as well as 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 skillset, 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 in Canada.

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 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:

Manual Prerequisite

• One of:
  • ACCT 215
  • ACCT 1010
• One of:
  • BCMP 225
  • BCMP 1225
  • MNGT 321
  • MNGT 2321
  • MNGT 322
  • MNGT 2322
• One of:
  • COMN 220
  • COMM 1070
  • COMM 238
  • COMM 300
  • COMM 3300
• One of:
  • ENTR 350
  • ENTR 2350
• One of:
  • MKTG 260
  • MKTG 1060
• One of:
  • MNGT 200
  • MNGT 1200
• One of:
  • MNGT 255
  • MNGT 1255

Or

• ACCT 395
• One of:
  • ACCT 215
  • ACCT 1010
• One of:
  • ACCT 255
  • ACCT 2110
• One of:
  • ACCT 315
  • ACCT 3210
• One of:
  • ACCT 338
  • ACCT 2020
• One of:
  • BCMP 225
  • BCMP 1225
• One of:
  • MNGT 200
  • MNGT 1200

Or

• One of:
  • ACCT 215
  • ACCT 1010
• One of:
  • COMM 300
  • COMM 3300
• One of:
  • HRMT 320
  • HRMT 2320
• One of:
  • LDSH 360
  • LDSH 3050
  • LDSH 405
• One of:
  • MNGT 250
  • MNGT 2250
• One of:
  • MNGT 255
  • MNGT 1255
• One of:
  • MNGT 321
  • MNGT 2321

Or

• One of:
  • COMN 220
  • COMM 1070
  • COMM 238
• One of:
  • MKTG 260
  • MKTG 1060
• One of:
  • MKTG 306
  • MKTG 2306
• One of:
  • MKTG 366
  • MKTG 2366
• One of:
  • MKTG 265
  • MKTG 1265
• One of:
  • MNGT 200
  • MNGT 1200
• One of:
  • MNGT 321
  • MNGT 2321

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, pensions and other post-employment benefits, and accounting errors and changes, enable you to expand your knowledge and skills developed in previous accounting courses. Your qualitative and quantitative skills will be enhanced as you analyze complex financial situations and financial statements.

Pre-requisites:

• One of:
  • ACCT 315
  • ACCT 3210

Equivalents:

• ACCT 3310

A review of management accounting: cost behaviors and cost 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:

• One of:
  • ACCT 338
  • ACCT 2020
• One of:
  • STAT 2040
  • STAT 270
  • STAT 220

Equivalents:

• ACCT 3120

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

Equivalents:

• COMM 238
• COMM 1070
• COMM 260

Project Management introduces you to the standards and best practices of the Project Management Institute. We will cover both the technical and sociocultural components of project management at an introductory level, including project definition, work breakdown structures, cost and scheduling techniques, and an introduction to earned value concepts. Stakeholder communications, risk management, project leadership, and project closure round out the topic coverage.

Equivalents:

• MNGT 2321

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

Pre-requisites:

• One of:
  • COMN 220
  • COMM 1070
  • COMM 238
• One of:
  • MNGT 200
  • MNGT 1200

Equivalents:

• MNGT 2322

Quantitative Methods will build analysis skills through the study of 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