COURSE DESCRIPTIONS

QUA0002 Business Mathematics

Students review basic arithmetic and algebra, as well as mathematic tools and concepts required for solving problems found in a business environment. Problem-solving areas include cost-volume-profit analysis, linear functions and systems of equations, index numbers, markup and markdowns, terms of invoicing and business finance.

ACC2201 Financial Accounting I

This is the first course in a series of three financial accounting courses in this program. Students learn to identify, measure, record and report financial transactions. Students learn the fundamentals of the accounting cycle necessary to complete the financial statements and accounting records of a business. Through a combination of in class lectures, practical exercises and the use of computer assisted tools, students develop an understanding of essential accounting concepts necessary for future studies.

ACC2202 Financial Accounting 2

Building on previous studies in financial accounting, students expand their knowledge of fundamental accounting concepts involved in measuring and recording financial transactions, including analyzing these transactions and reporting them in the financial records of a business. Students experience a combination of in class lectures, practical exercises and the use of computerized tools to aid in the progress and understanding of critical accounting concepts.

Pre-requisites: ACC1100 AND ACC1207 or ACC2201 or ACC2310

ACC2204 Intermediate Accounting I

Students expand their accounting knowledge by focusing on the structure and purpose of financial statement presentation and disclosure under IFRS and ASPE. Particular focus is placed on the measurement and presentation of current assets, such as cash, receivables and inventories, as well as emphasizing revenue recognition under GAAP. Students demonstrate their professional competencies during in-class discussion, completion of assigned exercises and in-depth assignments.

ACC2205 Intermediate Accounting II

Students complete their coverage of financial accounting by focusing on financial elements, such as investments, property, plant and equipment, liabilities, shareholders' equity and leases. Particular attention is focused on the presentation under IFRS and ASPE. Students demonstrate their professional competencies through in-class discussion, completion of assigned exercises and in-depth assignments.

Pre-requisites: ACC2353 or ACC5152

ACC2346 Canadian Taxation

Students gain an understanding of the different types of tax remittances and returns that are required to be filed by businesses and individuals in Canada. They learn how to prepare payroll, GST/HST (QST), EHT and WSIB remittances for government and regulatory filings. As well, students learn how to prepare basic personal tax returns using preparation software.

Pre-requisites: ACC2202 AND ACC5039 or ACC2312 AND ACC5039 or ACC5039 AND ACC5151

ACC2152 Financial Accounting Computer Applications I

Using a widely utilized accounting software package, students learn accounting information systems skills required to support the accounting function, including maintaining accounting records and preparing financial statements and reports.

Pre-requisites: ACC2202 or ACC2312 AND BUS2301

ACC2384 Microcomputer Applications in Accounting

Using Quickbooks software, students learn to set up and transact cash, general ledger, accounts payable and accounts receivable procedures. Students gain an understanding of the payroll and inventory modules, as well as how an accounting program carries out account reconciliation.

Pre-requisites: ACC2152

ACC2343 Spreadsheet Applications

Students enhance their knowledge of spreadsheets learned in BUS2301. Using Microsoft Excel, students explore some of the more advanced Excel features, such as financial functions, charts, logical functions, pivot tables, lists and look-up tables. These spreadsheet concepts are explored through Excel-based lectures and hybrid activities including learning resource applications.

Pre-requisites: ACC1100 AND ACC1207 AND BUS2301 or ACC2201 AND BUS2301 or ACC2310 AND BUS2301

ACC2233 Management Accounting 1

Managerial accounting aids organizations in making well-informed decisions helping businesses to succeed. Students are introduced to key workplace skills by exploring the goals, methods and ethics of managerial accounting including product costing methods and the flow of costs for manufacturing companies. Additionally, students will focus on decision-making tools including, cost-volume-profit and contribution analysis. The curriculum is delivered in lecture, case study and problem-solving format.

Pre-requisites: ACC2202 or ACC2341

ACC2234 Management Accounting 2

Students continue to enhance key workplace skills and business ethics by further exploring the goals and methods of managerial accounting. Specific topic areas include budgeting, performance evaluation in decentralized businesses and financial statement analysis. Students will also focus on business decisions using managerial accounting tools such as relevant costing. The curriculum is delivered in lecture, case and problem-solving format making extensive use of Excel.

Pre-requisites: ACC2233 AND ACC2343 or ACC2343 AND ACC2354

ACC5039 Payroll Administration

This course covers the following topics: maintaining payroll records; salaried, hourly, commission and contract workers; taxable benefits, statutory and other deductions; preparation of payroll journal entries; preparation of Records of Employment; preparation of T4s and T4 Summary; Workers' Compensation; Employment Standards; and validate the use of Computerized Payroll systems. This course is equivalent to Canadian Institute of Bookkeeping (CIB) accredited courses.

BUS2301 Business Computer Applications

The knowledge gained in this course provides students with a solid foundation for future learning in other studies, and in business. Students learn a variety of tasks in Windows file management. Students also learn tasks and produce assignments in Microsoft Office for PC. Web-based software running computer-based simulations and assessments are used to support and enrich the learning experience. It is strongly recommended that students use a PC. Mac students may be required to install and learn additional software to successfully complete the course.