Bachelor of Applied Business Administration - Accounting

This course is designed to prepare students for their field study term. It includes topics such as research methodology, writing papers, and presentation techniques. [hide detail]

This course explores concepts and models often associated with effective leadership to give ideas and structure to the students# personal exploration of the meaning of effective leadership. In the process of examining these concepts and models, students will assess their own personal leadership styles and learn how they can develop leadership skills to enhance their own potential. Encouraging congruency between the students# definition of effective leadership and their own behaviours allows the students to present themselves in their leadership roles as genuine and authentic. Because of the nature of this skills# development course, students must be prepared to go beyond the academic/intellectual in order to internalize their learning (learning in the #affective domain#), identify any need for behavioural changes, and actually demonstrate their movement toward skill development. [hide detail]

This course provides an in-depth study of six major areas of advanced financial accounting: standard setting in Canada and internationally, financial instruments, income tax allocations, long-term intercorporate investments, foreign currency translation, and the consolidation of foreign operations and non-profit and public sector accounting. Prerequisite: ACCT208 [hide detail]

This course focuses on the use of accounting information in planning and decision making under conditions of certainty and uncertainty. The topics are reinforced through problem solving and case analysis. Topics include: strategy, management and decision making; linear programming and resource allocation; advanced variance and customer profitability analysis; cost allocation and Activity Based Management; quality and time; inventory management; Kaizen, activity based, and capital budgeting; transfer pricing; management control systems; financial and non-financial performance measurement; incentive compensation; and the Balanced Scorecard. Prerequisites: Acct 211 & 212 [hide detail]

This course begins with an introduction to the auditing principles and procedures applicable to both internal and external auditing. Topics include reporting, professional standards and ethics, legal liability, audit objectives, audit evidence, planning and analysis, materiality and risk, internal control, audit sampling and EDP auditing. The functions and procedures related to the revenue and collection cycle, acquisition and expenditure cycle, production and payroll cycle, as well as finance and investment cycle are also studied. Prerequisite: ACCT208 [hide detail]

This course covers the fundamental principles, concepts, and application of Canadian federal income tax legislation. Topics include the concepts of income and liability for tax; income from employment, business, and property; shareholder benefits; deductions; capital gains and losses; computation of taxable income for individuals and corporations; an introduction to tax planning; and international taxation. The course emphasizes understanding of the conceptual structure of the Income Tax Act and the application of its rules to practical cases. Prerequisites: ACCT208, JRSB205 [hide detail]

This course is completed while employed in a field studies term. The student will attend during the residency sessions and give presentations and participate in a group case study. Prerequisite: Semester 5 Note: Course renumbering effective July 1, 2006 [hide detail]

This course is completed while employed and enrolled in a field studies term, and relates the content of its Semester 5 Partner Course ACCT301 (ACCT501 or AAC410 or AAC400) to relevant business experience. Prerequisite: ACCT301 (ACCT501 or AAC410 or AAC400) Note: Course renumbering effective July 1, 2006 [hide detail]

This course is completed while employed and enrolled in a field studies term, and relates the content of its Semester 5 Partner Course ACCT302 (ACCT502 or AAC344) to relevant business experience. Prerequisite: ACCT302 (ACCT502 or AAC344) Note: Course renumbering effective July 1, 2006 [hide detail]

This course is completed while employed and enrolled in a field studies term, and relates the content of its Semester 5 Partner Course ACCT303 (ACCT503 or AAC345) to relevant business experience. Prerequisite: ACCT303 (ACCT503 or AAC345) Note: Course renumbering effective July 1, 2006 [hide detail]

This course is completed while employed and enrolled in a field studies term, and relates the content of its Semester 5 Partner Course TAXX304 (ACCT504 or AAC315 or AAC310) to relevant business experience. Prerequisite: TAXX304 (ACCT504 or AAC315 or AAC310) Note: Course renumbering effective July 1, 2006 [hide detail]

This course is completed while employed in a field studies term. The student will attend during the residency sessions and give presentations and participate in a group case study. Prerequisite: Semesters 5 & 6 [hide detail]

This course is completed while employed and enrolled in a field studies term, and relates the contents of its Semester 8 Partner Course ACCT401 (ACCT801 or AAC415) to relevant business experience. The emphasis is on identifying issues from a current environmental situation which relates to the area of Accounting Theory and the related course. Prerequisite: Semester 6 Note: Course renumbering effective July 1, 2006 [hide detail]

This course is completed while employed and enrolled in a field studies term, and relates the contents of its Semester 8 Partner Course ACCT402 (ACCT802 or FNCE402 or AAC411) to relevant business experience. The emphasis is on identifying issues from a current environmental situation which relates to the area of Finance and the related course. Prerequisite: Semester 6 Note: Course renumbering effective July 1, 2009 [hide detail]

This course is completed while employed and enrolled in a field studies term, and relates the contents of its Semester 8 Partner Course ACCT404 (ACCT804 or MGMT404 or AAC370) to relevant business experience. The emphasis is on identifying issues from a current environmental situation which relates to the area of Operations Management and the related course. Prerequisite: Semester 6 Note: Course renumbering effective July 1, 2009 [hide detail]

This course is completed while employed and enrolled in a field studies term, and relates the contents of its Semester 8 Partner Course CMIS409 (ACCT809 or AAC416) to relevant business experience. The emphasis is on identifying issues from a current environmental situation which relates to the area of Information Systems and the related course. Prerequisite: Semester 6, Accounting Information Systems Note: Course renumbering effective July 1, 2006 [hide detail]

This course continues into the 8th semester, and is designed as a capstone to the directed field study component of the degree. It includes topics such as business ethics and various leadership and decision making strategies. [hide detail]

This course in financial accounting includes in-depth treatment of current issues and problems in the field. Topics include the contributions of economics, finance, and other disciplines to accounting theory; the practical and theoretical problems of the present value model; foreign exchange accounting; the process and issues of standard setting; agency theory; and other topics related to specific industries or sectors of the economy. [hide detail]

Corporate Governance describes how private sector organizations are governed to create shareholder value. The course covers roles and responsibilities of Directors and Board committees, as well as Board evaluation, and best practices of Board governance. The course also covers the normal oversight, monitoring and reporting that is required to execute the duties of a Corporate Director in Canada. [hide detail]

This course provides a comprehensive introduction to the underlying strategies, technologies and applications of eCommerce. The course explores business models, technology processes and protocols, enterprise-wide and inter-enterprise systems and eBusiness applications, including the management of supply chains, customer relationships and business intelligence. Placing technical know-how in a business context, the course uses a variety of case studies and practical scenarios to explain how business is conducted electronically. Students are required to have taken and passed JRSB 250 # Management Information Systems in order to take this course. [hide detail]

The advanced finance course provides an in-depth study of issues and tools that will assist financial managers in making decisions. The topics covered include capital budgeting, long term sources of funds, capital structure, dividend policy, special financing and investment decisions, futures, options, swaps, and working capital management. Prerequisite course: FNCE323 [hide detail]

This course covers corporate reorganizations, tax planning, and the application of tax principles and concepts to complex tax situations of individuals, trusts, partnerships and corporations. Topics include shareholder benefits, tax planning, intra-family property transfers, death, trusts, partnerships, transfer of property to corporations, corporate reorganizations, purchase or sale of a business, and anti-avoidance rules. Prerequisite: TAXX304 [hide detail]

Operations management is a systematic look at the design, operation, and improvement of the production/transformation systems that create the firm's primary products or services. Operations management revolves around the 5 P's, which include people, plants, parts, processes, and planning and control systems. Operations priorities include cost, product quality and reliability, delivery speed, delivery reliability, ability to cope with changes in demand, flexibility and new product introduction speed, and other criteria particular to a given product. Prerequisite: JRSB201 [hide detail]

This course covers objectives, concepts, principles and techniques of management auditing. Topics include planning the management audit; the examination phase of management auditing, report audit findings and follow-up; management audit of purchasing and production, human resource management, marketing and financial management; and management of EDP systems. Prerequisite: ACCT303 [hide detail]

Topics covered include the professional, legal, and ethical environment of auditing; the audit engagement; analysis and statistical sampling; internal control in an EDP environment; computer-assisted auditing techniques; and audits of small business. Other areas explored are association assurance and non-audit engagements, special reports, comprehensive auditing and prospectuses, and a discussion of current issues, controversies, and future directions in auditing. Prerequisite: ACCT303 [hide detail]

This course provides a senior management perspective on the way strategy is formulated and implemented in organizations. Topics included in the course are: overview of planning and control functions; the concept of planning; strategic planning; strategy implementation; budgeting; production; marketing; personnel management; project planning and control; design and implementation of management control systems. Prerequisites: ACCT301, ACCT302 [hide detail]

An advanced course in analysis, design and implementation of computer based information systems from a management end-user perspective. Topics include major components of a computertized system, identifying system requirements, the systems development life cycle, detailed systems analysis, detailed systems design, and implementation and management. Prerequisite: CMIS244 or CMIS344 [hide detail]

This is an introductory course on financial management concepts, methods, and standards currently in use in the public sector more generally, and in the Canadian public sector more specifically. The focus is on the federal and provincial governments, although international issues are discussed, and local government examples used whenever appropriate. The course begins with an overview of the political and economic environment and how its evolution in the last few decades has influenced public sector financial management. The course is organized around the following themes: the public sector environment and how it differs from the private sector; public sector accounting and reporting standards; public sector financial planning and budgeting; analysis and management of performance in the public sector; cost and risk management and control in the public sector. Prerequisites: ACCT301, ACCT302, ACCT303 [hide detail]

Business and industry leaders must be able to address a range of organizational challenges as they prepare for and lead change and subsequently manage the resultant crisis or conflict situations. Whether incited by technology, competition, globalization, or inspiration, change has become a constant in today#s working world. Overall there are theoretical concepts and practical applications of change processes. Learners will be involved in activities which allow them to examine personal implications in change and how to relate theories, relevant learning material, and human reactions to change into creating plans to assist in resolving change issues in an organization. [hide detail]

This course builds on the basic concepts of the Introduction to Marketing course and is designed to create an awareness of how the fast-changing international marketing scene impacts on the Canadian economy and the creation/loss of jobs in this country; stimulate an ongoing interest in media coverage of foreign and domestic developments that affect business dealings between nations and trading blocks; build a sensitivity to the effects of culture and the uncontrollable environments on product and price, promotion and distribution in international marketing; develop a consciousness of the resources, such as government assistance, consultants, etc., available to importers and exporters. [hide detail]