| Semester
One |
COMM
1000 Communications
Students learn how to effectively prepare professional
business communications, such as proposals, progress reports,
e-mail correspondence and short and long business reports.
|
MATH
1000 Business Mathematics
Topics
include basic algebra, per cent, graphs, simple and compound
interest. |
ACCT
1000 Financial Accounting 1
For students with an introductory knowledge of accounting. Covers
the accounting cycle, books of original entry, income statements,
balance sheets, specialized journals, subsidiary ledgers, accounting
principles, monetary and non-monetary assets. |
COMP
1000 Introduction to Computers 1
An
introduction to basic computer concepts, microcomputers, and
typical business applications. |
MRKT
1000 Marketing
The nature of marketing and its relationship with other
functions, and environments within an organization is examined.
Relationship marketing, internet and direct marketing, services
marketing, marketing in the Canadian environment, global marketing,
marketing ethics, environmental and social responsibility, marketing
equality and value-delivery systems are discussed. |
| Semester
Two |
MATH
1001 Mathematics of Finance
Topics include annuities, perpetuities, bonds, depreciation,
amortization and capitalization.
Prerequisite: MATH 1000 |
ACCT
1001 Management Accounting 1
Introduction to cost concepts for business decision
making. Topics include: resource planning, flexible budgets,
direct costing, relevant costs and the contribution approach.
|
ACCT
1002 Financial Accounting 2
Non-monetary assets and liabilities are completed. Capital structures
for partnerships and corporations are introduced. Financial
statement analysis along with cash flow, complete the course.
Prerequisite: ACCT 1000 |
COMP
1001 Introduction to Computers 2
Training on various accounting packages using the microcomputer.
Database files are investigated.
Prerequisite: COMP 1000 |
LAWS
1000 Business Law
An introductory course in basic legal concepts relevant
to the operation of a business. |
| Semester
Three |
MATH
2000 Descriptive Statistics
An introduction to statistics covering measurements
of central tendency and variability, probability, decision analysis,
correlation, linear regression, and time series.
Prerequisite: MATH 1001 |
ECON
2000 Micro Economics
An examination of the role of the free enterprise firm under
mixed economy capitalism. Supply and demand under competitive
and imperfectly competitive market conditions, revenue, costs,
profit maximization, economic efficiency, and the role of government
are studied. |
ACCT
2000 Accounting Applications
Upon completion of this course students will have a basic knowledge
of the three main Simply Accounting Computer Applications –
General Ledger, Accounts Payable and Accounts Receivable. |
ACCT
2001 Intermediate Accounting 1
Generally accepted accounting principles; objectives of financial
statements; revenue recognition; accounting changes and correction
of errors; time value of money; valuation of current assets;
accounting for inventories; fixed assets and long-term investments
are studied.
Prerequisite: ACCT 1002 |
ACCT
2002 Management Accounting 2
Purpose and function of management accounting; management reporting;
job-order costing for materials, labor, and overhead; process
costing and process costing for waste and spoilage; joint and
by-product costing; direct and absorption costing.
Prerequisites: ACCT 1001 & ACCT 1002 |
| Semester
Four |
MATH
2001 Inferential Statistics
This course covers: probability distributions, sampling, estimation,
hypothesis testing and regression analysis.
Prerequisite: MATH 2000 |
ECON 2001 Macro Economics
A study of the causes of unemployment and inflation and government’s
role in dealing with these problems: measurement and determination
of output, elements of aggregate demand and supply, fiscal policy,
money and banking, monetary policy, stagflation, international
trade and finance. |
ACCT
2003 Financial Management 1
Foundations of managerial finance with emphasis on the major
decisions made by the financial executive. Content includes:
analysis of the financial environment and its components; financial
statements, taxes and cash flow; security evaluation; capital
budgeting; project analysis and evaluation; return, risk and
the security market line; and financial planning.
Prerequisites: ECON 2000 & ACCT 2001 |
ACCT
2004 Intermediate Accounting 2
An examination of monetary and non-monetary liabilities; accounting
for bonds, leases, pensions, and shareholders equity; tax allocation;
analysis of financial statement information; and statement of
changes in financial position.
Prerequisite: ACCT 2001 |
ACCT
2005 Management Accounting 3
Review of cost accounting systems; standard costs for material,
labour, and manufacturing overhead; flexible budgets; budgeting
for nonprofit organizations; case analysis; departmental costing
and cost allocation; cost-volume-profit analysis; relevant costing
and capital budgeting.
Prerequisite: ACCT 2002 |
| Semester
Five |
ACCT
3000 Taxation 1
Covers the principles, concepts, and application of Canadian
federal income taxation. Topics include liability for tax; income
from employment, business, and property; capital cost allowance,
capital gains and losses. There is detailed treatment of the
computation of individual and corporate tax, as well as an introduction
to tax planning.
Prerequisite: ACCT 2004 |
ACCT
3001 Financial Management 2
Content includes: analysis of the financial environment and
its components: cost of capital; financial leverage and capital
structure; dividends and dividend policy; working capital management;
international finance; leasing; mergers and acquisitions; and
risk management.
Prerequisite: ACCT 2003 |
PLAC
3000 Accounting Placement Orientation
Students in consultation with faculty discuss the placement
program to prepare students for placement. Students with placement
coordinator select a practical work environment. |
BUSI
3000 Entrepreneurship
An introduction to the fundamentals of Canadian economics, with
an emphasis on the role of small business within the system. |
ACCT
3002 Intermediate Accounting 3
This course is the third of three which completes the study
of financial accounting principles and practices in Canada at
the intermediate level. Concentration is on the proper financial
statement presentation and disclosure to meet current standards.
Examines a number of conceptually-difficult items such as long-term
investments in debt and equity securities, leasing, earnings
per share, accountings for changes, corporate income taxes and
tax losses. Emphasis on analysis of financial statements and
case studies.
Prerequisite: ACCT 2004 |
ACCT
3003 Advanced Management Accounting 1
Topics include: the role of cost management; measuring performance;
managing costs of constrained resources; measuring costs of
operations; activity-based costing systems; joint process costing;
managing and allocating support service costs; managing quality
and time; cost estimation; financial modelling and decision
making.
Prerequisites: ACCT 2005 & MATH 2001 |
| Semester
Six |
ACCT
3004 Taxation 2
A continuation of Taxation 1.
Prerequisite: ACCT 3000 |
ACCT
3005 Personal Financial Planning
Stresses personal financial planning in savings, investment,
budgets, and tax shelters. |
PLAC
3001 Accounting Placement
Students in consultation with faculty uncover one-month placement
opportunities. Placements are closely supervised and performance
is evaluated by faculty and employer. A major report plus weekly
log of activities is included in course requirements. |
ACCT
3006 Advanced Management Accounting 2
Topics include: Capital budgeting; budgeting and financial planning;
standard costing vs. kaizen costing; activity-based budgeting;
customer profitability analysis; income reporting; effects of
alternative costing approaches; responsibility accounting
and evaluation of divisional performance; transfer pricing;
incentive systems and performance measurement.
Prerequisites: ACCT 2005, MATH 2001 &
ACCT 3003 |
ACCT
3007 Accounting Information Systems
A detailed examination of business systems development and operation
from a professional accountants point of view. The co-ordination
of a company’s business system is emphasized. |
