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Level 1
Course details
Managerial Accounting I
ACCT8145
This course provides students with an understanding of the main concepts and practices of management accounting. Topics include cost accounting fundamentals, job order costing, activity-based costing, preparation of budgets, variance analysis, standard costs, and variable costs.
- Hours: 42
- Credits: 3
- Pre-Requisites:
- CoRequisites:
Introductory Financial Accounting
ACCT8175
This course in financial accounting reviews the accounting cycle and the preparation of financial statements. Topics include accounting for merchandising activities, accounting for cash, temporary investments, and accounts receivable, inventories and cost of goods sold, capital assets, current and long-term liabilities, partnership accounting and accounting for corporations, the cash flow statement
- Hours: 42
- Credits: 3
- Pre-Requisites:
- CoRequisites:
Business Law
BUS8131
This course is an introduction to the legal system which governs personal and commercial relationships in Canada. As such, it will provide the student with knowledge of the basic legal concepts, in order to gain insights into judicial reasoning, and develop the skills necessary for legal inquiry and analysis. Areas covered include contract law, sales of goods and consumer protection, agency, partnership and corporate law, employment regulations, real property, and protection of creativity.
- Hours: 42
- Credits: 3
- Pre-Requisites:
- CoRequisites:
Information Technology
COMP8070
This course introduces students to the role, structure, and use of information systems in managerial and financial contexts. Students will learn management strategies necessary for effective management of IT implementations. Topics include information technology concepts, the role of information systems in business, systems development, and the societal impact of information systems.
- Hours: 42
- Credits: 3
- Pre-Requisites:
- CoRequisites:
Conestoga 101
CON0101
- Hours: 1
- Credits: 0
- Pre-Requisites:
- CoRequisites:
Economics
ECON8070
This first portion of this course explores aggregate economic activity in the Canadian economy and its interrelationship with the rest of the world. It provides students with a basic understanding of macroeconomic principles and their relevance to macroeconomic issues impacting Canadian society. It examines the structure and performance of the Canadian economy utilizing such economic indicators as gross domestic product, employment, unemployment, income and productivity growth, inflation, interest rates, exchange rates, balance of international payments and the impact of government fiscal and monetary policies in an international setting. It will analyze current global issues affecting the Canadian economy.
The second portion of this course introduces students to basic microeconomic terminology, concepts, methodology and theories, and provides an understanding of firm behaviour under various market structures in an international setting, and their application to current global microeconomic issues. Topics of study include supply and demand, elasticity concepts and their application; consumer theory; production, costs, and the determination of equilibrium price and output under different market models- perfect competition, monopolistic competition, monopoly, and oligopoly; government export taxes/subsidies and regulation of the market, and international trade.
- Hours: 42
- Credits: 3
- Pre-Requisites:
- CoRequisites:
Statistics
STAT8080
This business statistics course covers simple descriptive statistics, probability and the binomial and normal probability distributions, statistical inference, sampling distributions, simple and multiple regression, and correlation analysis.
- Hours: 42
- Credits: 3
- Pre-Requisites:
- CoRequisites:
Level 2
Course details
Intermediate Financial Accounting Part 1
ACCT8185
This course focuses on the financial reporting process in accordance with generally accepted accounting principles (GAAP) as codified in the CPA Handbook. The course covers the conceptual framework and current landscape of financial reporting; statements of financial position, comprehensive income, cash flows and shareholders' equity; cash and receivables; revenue; inventory; property plant and equipment; intangible assets; and investments.Current and long-term liabilities, shareholders' equity,complex financial instruments, pensions and other employee future benefits, income taxes, leases, calculation of earnings per share and the preparation of cash flow statements for more complex situations.
- Hours: 56
- Credits: 4
- Pre-Requisites: ACCT8175
- CoRequisites:
Managerial Accounting II
ACCT8250
This course develops a conceptual understanding of the role of management accounting information. Topics include management accounting and decision making, capital budgeting, contemporary approaches to produce costing, activity-based management, agency theory, responsibility accounting, transfer pricing, and ethical considerations.
- Hours: 56
- Credits: 4
- Pre-Requisites: ACCT8145
- CoRequisites:
Performance Management Accounting
ACCT8260
This course focuses on developing an understanding of business issues both from a qualitative and quantitative perspective. Through case studies , students will analyze business scenarios, provide resolution to problems and develop an implementation plan.
- Hours: 42
- Credits: 3
- Pre-Requisites:
- CoRequisites:
Taxation I
ACCT8270
This course includes theoretical and in-depth practical study of the Canadian federal income tax system. Topics include the use of taxrelated materials, rights and obligations under the Income Tax Act, liability for tax, and the calculation of net income for individuals, who are not trusts, and corporations and taxable income and tax payable for individuals who are not trusts.
- Hours: 42
- Credits: 3
- Pre-Requisites: ACCT8175
- CoRequisites:
Effective Writing
COMM8041
- Hours: 42
- Credits: 3
- Pre-Requisites:
- CoRequisites:
Corporate Finance
FIN8105
The purpose is to introduce the student to the theory and principles of managerial finance. The corporate financial manager's role in the firm as it relates to long term issues in investing and financing is examined. Specific study is given to the theory and practice of capital budgeting, capital structure, dividend policy, cost of capital, valuations, mergers and acquisitions.
- Hours: 56
- Credits: 4
- Pre-Requisites: ACCT8175
- CoRequisites:
Level 3
Course details
Data Analytics and Information Systems
ACCT8155
This course provides an introduction to business analytics and data visualization with an emphasis on data-driven decision making. The course will cover the concepts, processes, and methodologies used to manage organizational data and the methodologies to transform high quality data into information within the context of multiple areas of study.
- Hours: 56
- Credits: 4
- Pre-Requisites: COMP8070
- CoRequisites:
Intermediate Financial Accounting Part 2
ACCT8195
This course focuses on advanced accounting topics related to consolidations, foreign exchange transactions, not for profit organizations, bankruptcy and insolvencies.
- Hours: 56
- Credits: 4
- Pre-Requisites: ACCT8185
- CoRequisites:
Taxation II
ACCT8280
This course continues the practical study of the Canadian income tax system. Topics include the calculation of taxable income and tax payable for trusts and corporations, planning with a corporation, rollovers and elections, other advanced topics in determining net income, and reporting issues related to non-residents. The Harmonized Sales Tax will be introduced.
- Hours: 70
- Credits: 5
- Pre-Requisites: ACCT8270
- CoRequisites:
Auditing
ACCT8290
This introductory course covers auditing concepts and procedures that an audit assistant would encounter for external risk-based auditing. Topics include standard reports; generally accepted auditing standards; audit objectives, evidence, and documentation; planning and analysis; materiality and risk; internal control; and audit completion.
- Hours: 56
- Credits: 4
- Pre-Requisites: ACCT8175
- CoRequisites:
Financial Reporting – Advanced Financial Accounting
ACCT8310
This course focuses on advanced accounting topics related to consolidations, long term inter corporate investments, foreign exchange transactions, not for profit organizations, bankruptcy, and insolvencies.
- Hours: 42
- Credits: 3
- Pre-Requisites: ACCT8185
- CoRequisites:
Program outcomes
- Record all transactions in accordance with the professional accounting conceptual framework for financial reporting
- Prepare accurate, relevant, and timely corporate financial statements and other financial information according to the respective needs of stakeholders
- Identify and analyze relevant financial and managerial accounting information to support effective decision-making
- Use technology to produce and present accurate and timely financial information for business decision makers
- Use statistical techniques in the analysis of financial information to support the accounting needs of respective stakeholders
- Recommend effective information systems structures to support efficient business operations
- Make recommendations to mitigate risks associated with the legal limitations and implications in a business scenario and accounting practice.
- Consult with stakeholders on complex finance and accounting issues to support evidence-based decision making
- Witness and reflect on the role of accounting in ethical management decision-making to support social, economic, environmental responsibility of organizations
- Apply corporate finance techniques to support strategic and operational management decisions
- Interpret and apply personal and corporate tax legislation to ensure compliance
- Plan effective external, internal and information systems audits to meet compliance and assurance requirements