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

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

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

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.