Bachelor of Applied Business Administration

This course introduces the principles, concepts, and application of Canadian federal income tax legislation. Emphasizing an understanding and application of the conceptual structure of the Income Tax Act, the course introduces the concepts of income and liability for tax; income from employment, business, and property; capital gains and losses; deductions; and international taxation. You will learn to compute taxable income for individuals and corporations. Students should have completed introductory-level financial accounting and business law coursework prior to registering for this advanced-level course.

Equivalents:

• ACCT 3020

This course examines current issues and problems in the field of accounting. Topics include the present value model of accounting, rational decision making, theories of financial reporting, agency theory, and the process of setting accounting standards both in Canada and internationally. Students should have completed intermediate-level financial accounting and financial management coursework prior to registering for this advanced-level course.

Equivalents:

• ACCT 4020

This course examines the complexities surrounding the recording and reporting of investments in other companies, using appropriate software, in situations where the investing company has no influence, has significant influence, or has control. Additional topics include the setting of accounting standards both in Canada and internationally, income tax allocation across fiscal periods, foreign currency transactions and translations, and financial reporting in the not-for-profit and public sectors. Students should have completed intermediate-level financial accounting coursework prior to registering for this advanced level course.

Equivalents:

• ACCT 4410

This course integrates management accounting knowledge, previously acquired by learners, into data analytics, cases, and experiential learning to further deepen the learner's understanding of managerial accounting. Learners will assume the role of management accountant to perform analyses to support managerial decisions and recommendations while developing an awareness of ethical responsibilities of management accountants. Learners will further develop their data analytic capabilities and presentation and communication skills. Business case writing skills will be introduced to consider stakeholder needs while enhancing and broadening the learner's critical thinking skills. Students should have completed intermediate-level coursework in the following area(s) prior to registering for this advanced-level course: - Management Accounting

Equivalents:

• ACCT 4220

The purpose of this course is to provide the learner with an understanding of the services provided by external auditors and to prepare students for a position with an external auditing firm. This course covers auditing concepts and procedures as per the CPA Canada Standards and Guidance Collection (CPACHB), including: the auditors' role, professional standards and ethics, legal liability, planning an audit, audit evidence and documentation, data analytics, materiality, audit risk assessment, internal controls, audit sampling, computer auditing, and audit procedures for all phases of the audit. Students should have completed intermediate-level coursework in the following area(s) prior to registering for this advanced-level course: - Information Systems - Financial Accounting - Quantitative Methods

Equivalents:

• ACCT 3010

In this course, students will synthesize the academic learning acquired over the course of their Bachelor of Applied Business Administration (Accounting) degree program with hands on experience in industry. Its purpose is to provide you with an opportunity to apply the skills and theory that you have acquired from your previous classes and to learn more about the strategy of your current organization and the dynamic forces of the industry in which it competes. Additionally, this course will focus on competencies that combine critical underlying knowledge with the skills and professional values deemed essential for professional accountants. Students are responsible for securing their own employment, which must be approved by the Academic Chair. Students are required to be in an industry paid position.

Pre-requisites:

Manual Prerequisite

• 4 courses from the following list:
  • One of:
    • ACCT 411
    • ACCT 3020
  • One of:
    • ACCT 413
    • ACCT 4140
  • One of:
    • ACCT 415
    • ACCT 4020
  • One of:
    • ACCT 416
    • ACCT 4130
  • One of:
    • ACCT 417
    • ACCT 4117
  • One of:
    • ACCT 418
    • ACCT 4118
  • One of:
    • ACCT 434
    • ACCT 4410
  • One of:
    • ACCT 491
    • ACCT 4220
  • One of:
    • ACCT 495
    • ACCT 3010
  • One of:
    • BFIN 492
    • FNCE 4120
  • One of:
    • LDSH 405
    • LDSH 3050
    • LDSH 360
  • One of:
    • MNGT 405
    • MNGT 4050
  • One of:
    • MNGT 407
    • MNGT 4070

The Directed Field Studies (DFS) course involves a four month placement of paid work experience. This experiential learning component must be completed in an accounting or accounting related environment. While employed, academic learning is integrated with industry experience. Students are required to be in an industry paid position.

Pre-requisites:

• ACWE 500

Business Leadership is a course that will take you on a journey of self discovery as well as an inside look at current perspectives of Leadership today. We all take on leadership roles in our lives. In business, success is often attributed to great leadership. However, today in business this role has evolved as has the business environment. Team work is an essential component of an organization's efficiency and effectiveness. From time to time you may be called upon to take on a leadership role for your work group, even without a title. Throughout this course you will gain the knowledge and skills to help you fulfill your role as a leader through your understanding of personal and organizational leadership. Students should have completed introductory-level coursework in the following area(s) prior to registering for this advanced level course: - Organizational Behaviour

Equivalents:

• LDSH 3050
• LDSH 360

In this integrative course you will focus on the interrelationship of competitive strategy with the external environment, internal capabilities, resources, organization, management preferences, and social responsibilities. Use of the case study methodology and application of analytical tools will be utilized to develop integrative and strategic thinking skills. The Capstone Course in the BBA program will build on the concepts learned in this class. Students should have completed intermediate-level coursework in the following area(s) prior to registering for this advanced level course: - Management Accounting - Financial Management

Equivalents:

• MNGT 4050

This course builds upon concepts learned in external audit to introduce you to the role of an internal audit team in the evaluation and improvement of an organization's risk management, control, and governance processes. The concepts, procedures, and techniques of internal auditing are covered in this course, as well as the use of appropriate software.

Pre-requisites:

• One of:
  • ACCT 495
  • ACCT 3010

Equivalents:

• ACCT 4140

In this course, you will study the connections between the strategic direction of a company and the external technology factors that influence organizational success. You will also explore leveraging the use of appropriate technology to create a competitive advantage. In addition, you will study strategic integration of technology, system development, technology scanning and change management. Students should have completed intermediate-level coursework in the following area(s) prior to registering for this advanced level course: - Management Information Systems

Equivalents:

• ACCT 4130

The Applied External Audit Course expands on topics introduced in the prerequisite External Audit course. This course assumes that students are familiar with the material related to the first two stages of an audit: acceptance/continuance and audit planning, and will focus on the last two stages of an audit: execution and reporting. Topics in the course include audit risk, materiality, internal controls, sampling methods, execution of substantive procedures in various cycles, consideration of fraud, and understanding various other assurance engagements. An application of knowledge will be done using computer assisted auditing techniques such as IDEA and CaseWare while using the CPA Handbook as a reference.

Pre-requisites:

• One of:
  • ACCT 495
  • ACCT 3010

Equivalents:

• ACCT 4117

Applied Personal and Corporate Taxation builds on the technical personal and corporate taxation courses, covering the selected topics in more depth. Students develop tax planning strategies for individuals and corporations, develop a general understanding of remittance requirements for GST/HST, CPP, EI, WCB, and complete a Record of Employment. The content for this course will focus on applied knowledge, using authentic business scenarios that require students to demonstrate the application of technical knowledge. Students use Excel, tax preparation software, and develop other workplace skills, such as communication, managing and analyzing information, solving routine problems and effectively promoting personal management and teamwork.

Pre-requisites:

• One of:
  • ACCT 411
  • ACCT 3020

Equivalents:

• ACCT 4118

The advanced course provides an in-depth study of issues and tools using appropriate software that will assist financial managers in making decisions. Topics include capital budgeting under uncertainty; long-term sources of funds; capital structure; dividend policy; corporate governance structure, challenges, importance, and best practices; treasury risk management; financial planning; as well as long-term planning and strategic issues in finance. Students should have completed intermediate-level coursework in the following area(s) prior to registering for this advanced-level course: - Finance Management

Equivalents:

• FNCE 4120

In Operations Management, students will explore such topics as capacity planning; process and labour design; Total Quality Management (TQM); and inventory models within the operational environment of both manufacturing and service organizations. This course will broaden your knowledge of best practices, and provide you with a framework for evaluating existing processes and recommending improvements at all levels of an organization. Students should have completed introductory-level organizational behaviour and quantitative methods coursework prior to registering for this advanced-level course.

Equivalents:

• MNGT 4070