Course Search
AC3110 |
Introductory Accounting
Postulates, principles, the accounting cycle, capital and income measurement, financial statement preparation and analysis; emphasis on reporting to shareholders, creditors and other external decision makers are topics covered in this course.
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AC3160 |
Taxation I
The Canadian income tax system, structure of the Income Tax Act and the application of rules and procedures surrounding the determination of tax liability are introduced in this course. Taxable income for individuals, the calculation of personal taxes payable, tax planning opportunities along with current trends and recent developments in taxation will be explored.
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AC3220 |
Managerial Information and Control Systems
This course includes corporate goals, planning and control concepts, cost accumulation for pricing purposes and product costing.
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AC4120 |
Advanced Financial Accounting
Building on previous accounting concepts and course work, students will examine the more complex issues involved with recording, reporting and disclosure in a variety of operating environments. Topics include investment in equity securities, business combinations and consolidations, foreign currency transactions and accounting for not-for-profit organizations including public sector reporting.
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AC4140 |
Advanced Management Accounting
The relationship between management accounting, strategic management, planning, control and decision making is explored in this course. Topics include management control alternatives, financial responsibility centers, planning and budgeting, incentive systems, performance measures and their effects and uncontrollable factors. Corporate governance, control systems in non-profit organizations and management control related ethical issues are also examined.
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AC4160 |
Taxation II
Building on Taxation I, this course explores corporate taxation and relevant topics in the calculation of taxable corporate income and taxes payable by the corporation. Topics include an examination of trusts, estate planning and related tax implications. The GST/HST system in Canada, obligations for individuals and businesses, and compliance will also be discussed.
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AC4600 |
Principles of Auditing
This course investigates the role of both the external and internal auditor in financial reporting and internal control. Audit objectives, planning, risk, and materiality are examined with a focus on the development of professional judgement and ethical decision-making skills required in today's complex business environment.
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