Accounting

ACCT-261 – Introductory Financial Accounting 1

This course introduces students to the basic accounting cycle including preparation of useful financial statements. Students will analyze and record business transactions, create financial statements, and journal entries. Other topics include accounting for cash, receivables, inventory, and payroll.

• Minimum Credits: 3
• Length: 45 hours
• Prerequisites:
  • Complete all of the following
    • Completed at least 1 of the following:
      • ENST 12 – English Studies 12
      • ENFP 12 – English First Peoples 12
      • ENGL090 – English – Provincial Level
    • Earned a minimum grade of C (60%) in at least 1 of the following:
      • FOM 11 – Foundations of Mathematics 11
      • FOM 12 – Foundations of Mathematics 12
      • PREC 11 – Pre-Calculus 11
      • PREC 12 – Pre-Calculus 12
      • CS 11 – Computer Science 11
      • CS 12 – Computer Science 12
      • STAT 12 – Statistics 12
      • GEO 12 – Geometry 12
      • WPM 11 – Workplace Mathematics 11
      • PRMA 12 – Apprenticeship Mathematics 12
      • MATH080 – Mathematics – Advanced Level
      • MATH082 – Mathematics, Advanced Level (Developmental Mathematics)
• Delivery Method: ? On-campus, Online
• Cost: $372.57
• Course Outline

MGMT-212 – Business Law

In this course, students will gain a comprehensive overview of the Canadian common law legal system, along with applicable statute laws and regulations. Students will explore business obligations and liabilities arising from torts, contracts, and various business-related laws. Emphasis is placed on managing risks in an organization’s business activities.

• Minimum Credits: 3
• Length: 45 hours
• Prerequisites:
  • Completed at least 1 of the following:
    • ENST 12 – English Studies 12
    • ENFP 12 – English First Peoples 12
    • ENGL090 – English – Provincial Level
• Delivery Method: ? On-campus, Online
• Cost: $372.57
• Course Outline

ECON-101 – Microeconomics

This course deals with the economic principles that govern the individual segments of the economy. Topics include supply and demand; market intervention; elasticity; utility theory; production and cost theory; perfectly competitive, monopoly, and imperfectly-competitive market structures; and market failures.

• Minimum Credits: 3
• Length: 45 hours
• Prerequisites:

  None

• Delivery Method: ? On-campus, Online
• Cost: $372.57
• Course Outline

ENGL-100 – English Composition

English 100 focuses on composition strategies for writing across academic disciplines. Over the course of the term, students will develop an awareness of how rhetorical situations affect composition and refine their understanding of the fundamentals of essay writing (and clear communication more broadly), including paragraphing, thesis statements, essay structure, and citation methods. Students will also learn the fundamentals of critical thinking and analysis, persuasive writing techniques (including rhetorical appeals and modes), scholarly research, and academic reading.

• Minimum Credits: 3
• Length: 45 hours
• Prerequisites:
  • Earned a minimum grade of C+ (65%) in at least 1 of the following:
    • ENST 12 – English Studies 12
    • ENFP 12 – English First Peoples 12
    • ENGL090 – English – Provincial Level
• Delivery Method: ? On-campus, Hybrid, Online
• Cost: $372.57
• Course Outline

COMC-101 – Technical and Professional Writing

In this introductory course, students develop practical writing skills for the workplace. Activities centre on effective writing styles and offer detailed guidelines on planning, organizing, composing and revising documents for a range of communication tasks. This course reviews some grammar essentials and leads students to be resourceful and successful communicators in traditional and virtual correspondence.

• Minimum Credits: 3
• Length: 45 hours
• Prerequisites:
  • Completed at least 1 of the following:
    • ENST 12 – English Studies 12
    • ENFP 12 – English First Peoples 12
    • ENGL090 – English – Provincial Level
• Delivery Method: ? On-campus, Online
• Cost: $372.57
• Course Outline

MATH-101 – Finite Mathematics 1

This course is intended for students who require an appreciation of higher mathematics, but do not require calculus. MATH 101 stresses a logical and critical thinking approach while investigating the following topics: an introduction to matrices and to linear algebra; linear programming and the Simplex method; set theory, counting techniques and probability; introduction to statistics; and Markov Processes.

• Minimum Credits: 3
• Length: 45 hours
• Prerequisites:
  • Complete 1 of the following
    • Earned a minimum grade of C+ (65%) in at least 1 of the following:
      • FOM 11 – Foundations of Mathematics 11
      • PREC 11 – Pre-Calculus 11
      • MATH080 – Mathematics – Advanced Level
      • FOM 12 – Foundations of Mathematics 12
      • PREC 12 – Pre-Calculus 12
      • CALC 12 – Calculus 12
      • MATH090 – Mathematics – Provincial Level
    • Earned a minimum grade of C+ (65%) in each of the following:
      • STAT 12 – Statistics 12
      • CS 12 – Computer Science 12
• Delivery Method: ? On-campus, Online
• Cost: $372.57
• Course Outline

MATH-111 – Business Mathematics

This course emphasizes the mathematics required in general business processes. It begins with a brief review of arithmetic and algebra. These skills are then applied to business situations requiring the use of percentages, markup, simple interest and compound interest. The emphasis is on applied business mathematics and the use of a hand-held business calculator. This course is designed to prepare students for the mathematical and analytical applications required in subsequent business and economics courses.

• Minimum Credits: 3
• Length: 45 hours
• Prerequisites:

  None

• Delivery Method: ? On-campus, Online
• Cost: $372.57
• Course Outline

MATH-103 – Differential Calculus

This course is intended for students who are pursuing a Bachelor of Science degree. Topics include: functions, limits, continuity, derivatives, their interpretation, differentiation rules, techniques of differentiation, implicit differentiation, inverse functions, exponential functions, logarithms, applications of differentiation such as linear approximations, Newton’s method, related rates, analysis of graphs, and optimization, and the Mean Value Theorem.

Calculus is a necessary step in any career in the sciences including Biology, Chemistry, Commerce, Computer Science, Engineering, Geology, Mathematics, Medicine, and Physics. It is also useful in any field which uses Statistics to analyze data.

• Minimum Credits: 3
• Length: 60 hours
• Prerequisites:
  • Complete 1 of the following
    • Earned a minimum grade of C+ (65%) in each of the following:
      • PREC 11 – Pre-Calculus 11
      • PREC 12 – Pre-Calculus 12
    • Complete all of the following
      • Completed the following:
        • PREC 12 – Pre-Calculus 12
      • Earned a minimum grade of B (75%) in each of the following:
        • CALC 12 – Calculus 12
    • Earned a minimum grade of C+ (65%) in at least 1 of the following:
      • MATH090 – Mathematics – Provincial Level
      • MATH100 – Pre-Calculus (3)
• Delivery Method: ? On-campus, Online
• Cost: $372.57
• Lab Fees: $85.38
• Total: $457.95
• Course Outline

ACCT-262 – Introductory Financial Accounting 2

This course is a continuation of ACCT 261, Introductory Financial Accounting 1, and is a cornerstone of the Accounting diploma program. It also fulfills key requirements for the Chartered Professional Accountant (CPA) Professional Education Program.

Students will gain essential skills in preparing and analyzing financial statements for various business structures. Key topics include capital assets, current and long-term liabilities, partnership transactions, and corporate reporting. Learners will also explore debt and equity investments, calculate earnings per share, and understand the triple bottom line concept. By the end of the course, students will be equipped to apply their knowledge in real-world accounting scenarios.

• Minimum Credits: 3
• Length: 45 hours
• Prerequisites:
  • Earned a minimum grade of C- (55%) in each of the following:
    • ACCT261 – Introductory Financial Accounting 1 (3)
• Delivery Method: ? On-campus, Online, Hybrid
• Cost: $372.57
• Course Outline

COMC-102 – Advanced Professional Communication

Emphasizing the link between research, rhetorical analysis and effective communication, this course provides an exploration of business writing techniques, presentation styles and research methodologies essential for success in business environments. Students will also gain an understanding on how design and visual elements enhance the readability and persuasiveness of communication practices. Practical application of concepts in real-world scenarios will be a key focus, with the aim of developing a sophisticated and effective communication skill set.

• Minimum Credits: 3
• Length: 45 hours
• Prerequisites:
  • Completed at least 1 of the following:
    • ENGL100 – English Composition (3)
    • COMC101 – Technical and Professional Writing (3)
• Delivery Method: ? On-campus, Online
• Cost: $372.57
• Course Outline

COMP-154 – Computer Applications in Business

This course examines information systems theory and utilizes computer technology. Students will explore the application of technology in organizations. Students will investigate information systems, evaluate organizational needs, and develop effective solutions. Security, legal and ethical issues will be examined along with characteristics of professional administration. Microsoft Office applications, including Word, Excel, PowerPoint, Access and Outlook, will be utilized to create effective business artifacts and fulfill organizational needs.

• Minimum Credits: 3
• Length: 75 hours
• Prerequisites:
  • Prerequisites: Familiarity with Microsoft Office and basic computing skills, or COMP 153 are recommended.
• Delivery Method: ? On-campus, Online
• Cost: $372.57
• Lab Fees: $85.38
• Total: $457.95
• Course Outline

ECON-102 – Macroeconomics

This course presents the economic principles that govern the behaviour of the nation’s economy. Topics include GDP (nominal and real); economic growth; unemployment; inflation; fiscal policy (government spending and taxation); monetary policy (Bank of Canada), international trade; exchanges rates and balance of payments; and some major economic theories from the 20th century and the early 21st century. Current and recent historic Canadian macroeconomic data, events, and challenges are discussed.

• Minimum Credits: 3
• Length: 45 hours
• Prerequisites:
  • Earned a minimum grade of C (60%) in at least 1 of the following:
    • FOM 11 – Foundations of Mathematics 11
    • FOM 12 – Foundations of Mathematics 12
    • PREC 11 – Pre-Calculus 11
    • PREC 12 – Pre-Calculus 12
    • CS 12 – Computer Science 12
    • STAT 12 – Statistics 12
    • GEO 12 – Geometry 12
    • MATH080 – Mathematics – Advanced Level
• Delivery Method: ? On-campus, Online
• Cost: $372.57
• Course Outline

STAT-106 – Statistics

This course introduces the fundamental ideas of statistics and can be applied to any discipline. Topics include: collection, description, and presentation of data; calculating central tendency and dispersion; probability and statistical inference; hypothesis testing (means, proportions, variances, one and two samples); correlation and regression; decision making and sampling, Goodness of Fit Tests, and Contingency Tables.

• Minimum Credits: 3
• Length: 60 hours
• Prerequisites:
  Earned a minimum grade of C+ (65%) in at least 1 of the following:

  • CS 11 – Computer Science 11
  • FOM 11 – Foundations of Mathematics 11
  • PREC 11 – Pre-Calculus 11
  • CALC 11 – Calculus 11
  • CS 12 – Computer Science 12
  • FOM 12 – Foundations of Mathematics 12
  • PREC 12 – Pre-Calculus 12
  • CALC 12 – Calculus 12
  • GEO 12 – Geometry 12
  • STAT 12 – Statistics 12
  • MATH080 – Mathematics – Advanced Level
  • MATH090 – Mathematics – Provincial Level
  • MATH101 – Finite Mathematics 1 (3)
  • MATH111 – Business Mathematics (3)
• Delivery Method: ? On-campus, Online
• Cost: $372.57
• Lab Fees: $85.38
• Total: $457.95
• Course Outline

ACCT-363 – Taxation 1

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
• Length: 45 hours
• Prerequisites:
  • Earned a minimum grade of C- (55%) in each of the following:
    • ACCT262 – Introductory Financial Accounting 2 (3)
• Delivery Method: ? On-campus, Online
• Cost: $372.57
• Course Outline

ACCT-371 – Corporate Finance 1

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
• Length: 45 hours
• Prerequisites:
  • Complete all of the following
    • Earned a minimum grade of C- (55%) in each of the following:
      • ACCT262 – Introductory Financial Accounting 2 (3)
    • Earned a minimum grade of C- (55%) in at least 1 of the following:
      • MATH101 – Finite Mathematics 1 (3)
      • MATH111 – Business Mathematics (3)
      • MATH103 – Differential Calculus (3)
• Delivery Method: ? On-campus, Online
• Cost: $372.57
• Course Outline

ACCT-373 – Intermediate Financial Reporting 1

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
• Length: 45 hours
• Prerequisites:
  • Complete all of the following
    • Earned a minimum grade of C- (55%) in each of the following:
      • ACCT262 – Introductory Financial Accounting 2 (3)
    • Earned a minimum grade of C- (55%) in at least 1 of the following:
      • MATH101 – Finite Mathematics 1 (3)
      • MATH111 – Business Mathematics (3)
      • MATH103 – Differential Calculus (3)
• Delivery Method: ? On-campus, Online
• Cost: $372.57
• Course Outline

ACCT-375 – Introductory Management Accounting

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
• Length: 45 hours
• Prerequisites:
  • Complete all of the following
    • Earned a minimum grade of C- (55%) in each of the following:
      • ACCT262 – Introductory Financial Accounting 2 (3)
    • Earned a minimum grade of C- (55%) in at least 1 of the following:
      • MATH101 – Finite Mathematics 1 (3)
      • MATH111 – Business Mathematics (3)
      • MATH103 – Differential Calculus (3)
• Delivery Method: ? On-campus, Online
• Cost: $372.57
• Course Outline

ACCT-369 – Quantitative Methods in Business

This course is designed to help students learn to express organizational problems in mathematical terms. Topics include linear programming, network models (transportation, transshipment, and shortest route), project scheduling (PERT/CPM), decision analysis, queueing theory, simulation, forecasting, and inventory management. Microsoft Excel (including its Solver Add-In) will be used extensively for solving various business problems.

• Minimum Credits: 3
• Length: 45 hours
• Prerequisites:
  • Complete all of the following
    • Earned a minimum grade of C- (55%) in each of the following:
      • STAT106 – Statistics (3)
    • Earned a minimum grade of C- (55%) in at least 1 of the following:
      • COMP153 – Introduction to Data Processing (3)
      • COMP154 – Computer Applications in Business (3)
• Delivery Method: ? On-campus, Online
• Cost: $372.57
• Course Outline

ACCT-372 – Corporate Finance 2

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
• Length: 45 hours
• Prerequisites:
  • Earned a minimum grade of C- (55%) in each of the following:
    • ACCT371 – Corporate Finance 1 (3)
• Delivery Method: ? On-campus, Online
• Cost: $372.57
• Course Outline

ACCT-374 – Intermediate Financial Reporting 2

In this course, students study complex accounting concepts consistent with the methodology used in the CPA Canada Handbook. Topics covered include financial reporting for long-term financial liabilities, lease accounting, specialized assets, provisions, taxation, financial instruments, employee benefits, partnerships, interim reporting, accounting changes and financial statement analysis, with a focus on International Financial Reporting Standards (IFRS) and Accounting Standards for Private Enterprises (ASPE) differences. By the end of the course, students will be equipped with the knowledge and skills necessary to navigate complex financial reporting requirements.

• Minimum Credits: 3
• Length: 45 hours
• Prerequisites:
  • Earned a minimum grade of C- (55%) in each of the following:
    • ACCT373 – Intermediate Financial Reporting 1 (3)
• Delivery Method: ? On-campus, Online
• Cost: $372.57
• Course Outline

ACCT-364 – Taxation 2

This companion course to ACCT 363 completes the introduction to Canadian taxation by focusing on corporate taxation. This course deals with GST/HST, taxation of corporations, corporate reorganizations, partnerships, trusts, estate planning, and taxes of Indigenous Peoples’ in Canada.

• Minimum Credits: 3
• Length: 45 hours
• Prerequisites:
  • Earned a minimum grade of C- (55%) in each of the following:
    • ACCT363 – Taxation 1 (3)
• Delivery Method: ? On-campus, Online
• Cost: $372.57
• Course Outline

ACCT-350 – Accounting Software Applications

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
• Length: 45 hours
• Prerequisites:
  • Earned a minimum grade of C- (55%) in each of the following:
    • ACCT262 – Introductory Financial Accounting 2 (3)
    • COMP154 – Computer Applications in Business (3)
• Delivery Method: ? On-campus, Online
• Cost: $372.57
• Course Outline

MGMT-411 – Business Management Review

This is an intensive capstone course intended to pull together all the subjects covered in the Business Administration Diploma Program. This course is designed to involve the student in running a business in a team environment and to show how it all comes together by utilizing a computerized business simulation. Students design and present a business plan to a board of directors; make operating, financial, marketing and human resource decisions; and prepare business reports.

• Minimum Credits: 3
• Length: 45 hours
• Prerequisites:
  • Prerequisites: Completion of at least three semesters (15 courses) towards diploma; this course is taken in final semester before graduating with a diploma.
• Delivery Method: ? On-campus, Online
• Cost: $372.57
• Course Outline