Courses A - Z

Introductory Financial Accounting 1 (ACCT-261)

In this first semester of a two-semester course in accounting, the students are introduced to the basic accounting cycle including preparation of useful financial statements. Other topics include accounting for cash, receivables, inventory, and payroll.

  • Minimum Credits: 3.0
  • Length: 45.0 hours
  • Prerequisites: English 12 or equivalent. Minimum grade of 65% in either Foundations of Math 11, Pre-Calculus 11, Calculus 11, Principles of Math 11, Applications of Math 12, MATH 080 or MATH 082.
  • Delivery Method:?On-campus, Online
  • Course Outline

Introductory Financial Accounting 2 (ACCT-262)

This course will be of interest to students who wish to pursue a career in business. ACCT 262 is required in both the Accounting and Aboriginal Financial Manager majors of the Business Management two-year diploma and is designed to meet a preparatory course requirement for the Chartered Professional Accountant (CPA) Professional Education Program.

  • Minimum Credits: 3.0
  • Length: 45.0 hours
  • Prerequisites: A minimum grade of C- (55%) in ACCT 261
  • Delivery Method:?On-campus, Online
  • Course Outline

Financial Accounting for Tourism Majors (ACCT-263)

This course is designed to teach non-accounting majors to understand the accounting records of a small business and/or to give them the opportunity to use an accounting software program. Concepts, terminology and principles are introduced at a basic level. Topics include revenue and expense recognition, cash vs. accrual accounting, the accounting cycle and analysis of financial statements and other financial information.

  • Minimum Credits: 3.0
  • Length: 45.0 hours
  • Prerequisites: English 12 or equivalent. Minimum grade of 65% in either Foundations of Math 11, Pre-Calculus 11, Calculus 11, Principles of Math 11, Applications of Math 12, MATH 080 or MATH 082 or equivalent is recommended.
  • Delivery Method:?On-campus, Online
  • Course Outline

Finance for Non-Accountants (ACCT-264)

This course is designed to teach non-accounting majors to understand the basic concepts of finance, to have a good understanding of financial analysis, improve their decision-making skills and apply the theory of finance to solve business problems. Topics include preparation of cash flows statement, financial statement analysis, profit planning, working capital management, budgeting, cost of capital, capital structure, time value of money and business valuation.

  • Minimum Credits: 3.0
  • Length: 45.0 hours
  • Prerequisites: A minimum grade of C- (55%) in ACCT 261
  • Delivery Method:?On-campus, Online
  • Course Outline

Managerial Accounting for Non-Accountants (ACCT-265)

This course is specifically designed for non-accounting majors. This course studies accounting and finance from a managerial perspective. Topics include profitability analysis, cost volume profit analysis, relevant costing, cost allocation, profit planning and cost management, responsibility accounting, capital investments, financial statement analysis, cash flow statements, sources and forms of financing and working capital management.

  • Minimum Credits: 3.0
  • Length: 45.0 hours
  • Prerequisites: A minimum grade of C- (55%) in ACCT 261 or ACCT 263
  • Delivery Method:?On-campus, Online
  • Course Outline

Accounting Software Application (ACCT-350)

This course provides students with a practical working knowledge of commonly used accounting software program Sage 50. Students will gain an understanding of using accounting software for the full accounting cycle. Topics covered include accounts receivable, accounts payable, payroll, bank reconciliations and month/year end processing.

  • Minimum Credits: 3.0
  • Length: 45.0 hours
  • Prerequisites: A minimum grade of C- (55%) in ACCT 262 and COMP 154
  • Delivery Method:?On-campus, Online
  • Course Outline

Taxation 1 (ACCT-363)

This course is an introduction to Canadian taxation. It focuses on the understanding of the nature and structure of the Income Tax Act. Topics covered in this course include liability for tax and rules for computing income, taxable income, allowable deductions and taxes payable for individuals.

  • Minimum Credits: 3.0
  • Length: 45.0 hours
  • Prerequisites: A minimum grade of C- (55%) in ACCT 262
  • Delivery Method:?On-campus, Online
  • Course Outline

Taxation 2 (ACCT-364)

This companion course to ACCT 363 completes the introduction to Canadian taxation by focusing on corporate taxation. This course deals with GST, taxation of corporations, corporate reorganizations, partnerships, trusts and estate planning.

  • Minimum Credits: 3.0
  • Length: 45.0 hours
  • Prerequisites: A minimum grade of C- (55%) in ACCT 363
  • Delivery Method:?On-campus, Online
  • Course Outline

Quantitative Methods in Business (ACCT-369)

This course is designed to help students learn to express organizational problems in mathematical terms. Topics include linear programming; transportation, assignment and transshipment problems; project scheduling (PERT/CPM); inventory and waiting line models; simulation; decision theory; and forecasting. Microsoft Excel will be used for solving various business problems.

  • Minimum Credits: 3.0
  • Length: 45.0 hours
  • Prerequisites: A minimum grade of C- (55%) in STAT 106 and COMP 153 or COMP 154
  • Delivery Method:?On-campus, Online
  • Course Outline

Corporate Finance 1 (ACCT-371)

This course, along with ACCT 372, is an introduction to managerial finance.  It focuses on the environment in which financial decisions are made, the analysis required to make financial decisions, and the theoretical framework on which the analysis is based.  Topics covered include an introduction to taxation, the Canadian financial system, securities markets, the valuation of securities, capital budgeting, capital structure, the cost of capital, dividend policy, sources of financing, working capital management, international finance, and corporate reorganizations.

  • Minimum Credits: 3.0
  • Length: 45.0 hours
  • Prerequisites: A minimum grade of C- (55%) in ACCT 262 and a C- (55%) in MATH 101, MATH 111 or MATH 113 or equivalent.
  • Delivery Method:?On-campus, Online
  • Course Outline

Corporate Finance 2 (ACCT-372)

This course develops analytical techniques and financial theories used to make optimal decisions in a corporate setting. The course builds on and extends the concepts and tools covered in ACCT 371. Students are exposed to key financial concepts and tools commonly used by managers in making sound financial decisions.

  • Minimum Credits: 3.0
  • Length: 45.0 hours
  • Prerequisites: A minimum grade of C- (55%) in ACCT 371
  • Delivery Method:?On-campus, Online
  • Course Outline

Intermediate Financial Reporting 1 (ACCT-373)

This course starts with a review of the accounting cycle and discussion of accounting concepts and principles. It is the first half of a two-part course in intermediate-level financial reporting. Topics covered include a conceptual framework, income statement and retained earnings statement, balance sheet and disclosure notes, cash flow statement, revenue and expense recognition and measurement, current monetary balances, inventory and cost of sales, capital assets, goodwill and deferred charges, amortization and impairment and investments in debt and equity securities.

  • Minimum Credits: 3.0
  • Length: 45.0 hours
  • Prerequisites: A minimum grade of C- (55%) in ACCT 262 and a C- (55%) in a Post-Secondary Math (e.g. MATH 101, 111 or 113, etc.)
  • Delivery Method:?On-campus, Online
  • Course Outline

Intermediate Financial Reporting 2 (ACCT-374)

This course is the second half of a two-part course in intermediate-level financial reporting. Topics covered include accounting for liabilities, shareholders’ equity, complex debt and equity instruments, corporate income taxes, tax losses, leases, pensions, earnings per share, accounting changes, cash flows, and other measurement and disclosure items.

  • Minimum Credits: 3.0
  • Length: 45.0 hours
  • Prerequisites: A minimum grade of C- (55%) in ACCT 373
  • Delivery Method:?On-campus, Online
  • Course Outline

Introductory Management Accounting (ACCT-375)

This course is an introduction to managerial and cost accounting. Topics include: introduction to managerial accounting, building blocks of managerial accounting, cost behavior, cost volume profit analysis, job costing, activity based costing, short-term business decisions, master budget & responsibility accounting, flexible budgets and standard costs, performance evaluation & the balanced scorecard, capital investment decisions and the time value of money.

  • Minimum Credits: 3.0
  • Length: 45.0 hours
  • Prerequisites: A minimum grade of C- (55%) in ACCT 262 and a C- (55%) in MATH 101, MATH 111 or MATH 113 or equivalent.
  • Delivery Method:?On-campus, Online
  • Course Outline

Intermediate Management Accounting (ACCT-376)

Covers an advanced level of management accounting in the following subjects; cost classifications & estimations, Cost-Volume-Profit analysis, support department cost allocation, job costing, joint costing, process costing, Indirect cost allocation, ABC costing, absorption costing, budgeting, pricing, standard costs, cost and revenue variances, decision making, relevant costs, linear programming & transfer pricing.

  • Minimum Credits: 3.0
  • Length: 45.0 hours
  • Prerequisites: A minimum grade of C- (55%) in ACCT 375
  • Delivery Method:?On-campus, Online
  • Course Outline

Introduction to Acting (ACT-100)

The Introduction to Acting course provides students with theoretical background and practical experience in dramatic performance through lectures, workshops, and individual and group assignments. Students will prepare and deliver a monologue and participate in group performances, as well as understand and apply dramatic theories and related factors to various public performance situations.

  • Minimum Credits: 3.0
  • Length: 45.0 hours
  • Prerequisites: None
  • Delivery Method:?On-campus
  • Course Outline

Practicum 1 (AESW-101)

This course provides students with their first practicum experience. It allows students to observe how Aboriginal Education Support Workers perform their duties in the school community. Students spend sixty hours observing and interacting either in a classroom or other setting defined by the supervisor in the school.

  • Minimum Credits: 2.0
  • Length: 60.0 hours
  • Prerequisites: CYFS 102 and a minimum of 15 credits from the AESW program
  • Delivery Method:?Online
  • Course Outline

Practicum 2 (AESW-201)

This course integrates the theory learned in the classroom with the practice of working as an Aboriginal Education Support Worker in the school system. Students will assist Aboriginal students to successfully participate in school settings. To that end, students will assist with bridging cultural differences and supporting behavioral and academic excellence within a cultural framework.

  • Minimum Credits: 3.0
  • Length: 120.0 hours
  • Prerequisites: AESW 101 and enrolment in the last semester of the AESW program
  • Delivery Method:?Online
  • Course Outline

Introduction to Cultural Anthropology (ANTH-101)

This course involves an in-depth exploration of the concept of culture and the cross-cultural study of human diversity within the discipline of anthropology. Students focus on topics such as anthropological research, ethics, culture, worldview, gender, language, marriage, families and households, Indigenous peoples, religion and globalization. Students also engage in self-reflexive examination of their own worldviews, perceptions and biases in relation to other peoples and cultures.

  • Minimum Credits: 3.0
  • Length: 45.0 hours
  • Prerequisites: None
  • Delivery Method:?On-campus
  • Course Outline

Introduction to Archaeology & Physical Anthropology (ANTH-102)

This course provides an overview of physical (biological) anthropology and archaeology. Students become acquainted with the concepts and methods for the recovery, analysis, and interpretation of archeological data and with New World archaeology.

  • Minimum Credits: 3.0
  • Length: 45.0 hours
  • Prerequisites: None
  • Delivery Method:?On-campus, Online, Blended
  • Course Outline