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ACCT 351 Intermediate Financial Accounting 1. (3 credits)
Winter 2019, Spring/Summer 2019, Fall 2019, Winter 2020, Spring/Summer 2020
An examination of the theoretical foundation for financial reporting and revenue recognition. The tools of accounting, including a review of the accounting process and compound interest concepts. Asset recognition, measurement and disclosure. Partnership accounting.
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ACCT 352 Intermediate Financial Accounting 2. (3 credits)
Winter 2019, Fall 2019, Winter 2020, Spring/Summer 2020
A continuation of Intermediate Financial Accounting 1. An examination of liability recognition, measurement and disclosure, including leases, pension costs and corporate income tax. Shareholders' equity, dilutive securities and earnings per share. The statement of changes in financial position, basic financial statement analysis and full disclosure in financial reporting.
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ACCT 354 Financial Statement Analysis. (3 credits)
In-class, Part-time
Winter 2019, Fall 2019, Winter 2020
Interpretative nature of the conceptual framework underlying a multitude of financial reporting standards, including the impact of alternative accounting methods, management biases and stakeholder interests in the analysis and valuation of the firm.
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ACCT 361 Management Accounting. (3 credits)
Winter 2019, Fall 2019, Winter 2020
The role of management accounting information to support internal management decisions and to provide performance incentives.
ACCT 362 Cost Accounting. (3 credits)
Winter 2019, Fall 2019, Winter 2020
An examination of a number of recurring issues in the area of decision-making and control, including cost allocation, alternative costing systems, and innovations in costing and performance measurement.
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ACCT 385 Principles of Taxation. (3 credits)
Winter 2019, Spring/Summer 2019, Fall 2019, Winter 2020
An introduction to the concepts underlying the Canadian tax system and how they are applied in relation to the taxation of individuals and businesses.
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ACCT 453 Advanced Financial Accounting. (3 credits)
Winter 2019, Fall 2019, Winter 2020
Reporting relevant financial information subsequent to long term intercorporate investments. The preparation of consolidated financial statements with emphasis on their economic substance rather than legal form.
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ACCT 455 Development of Accounting Thought. (3 credits)
Winter 2019, Fall 2019, Winter 2020
The conceptual underpinning of accounting thought, including its historical development and the modifications that have occurred over time. A review of accounting literature and its relevance to practice.
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ACCT 463 Management Control. (3 credits)
Winter 2019, Spring/Summer 2019, Fall 2019, Winter 2020
The theoretical frameworks for the examination and evaluation of management accounting and control systems. The technical aspects of accounting along with behavioural issues of management control.
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ACCT 475 Principles of Auditing. (3 credits)
Winter 2019, Spring/Summer 2019, Fall 2019, Winter 2020
An introduction to basic auditing concepts and internal controls of an accounting system. Topics include current auditing standards, ethical conduct, legal liability, planning of an audit, sampling techniques, non-audit engagements, the study and evaluation of internal controls in an accounting system.
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ACCT 477 External Auditing. (3 credits)
The theory of auditing financial statements and the various complexities encountered in these audit environments. A thorough study of auditing standards, ethical conduct, communication by auditors, auditing in an EDP environment, audit of a small business, other reports and services provided by auditors and public accountants.
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ACCT 486 Business Taxation 2. (3 credits)
Winter 2019, Fall 2019, Winter 2020
A study of the Income Tax Act as it applies to the taxation of individuals and corporations, including capital cost allowances, capital gains, corporate reorganisations, trusts and partnerships and administrative regulations. A review of consumption taxes.
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ACCT 653 Issues in Professional Accounting 1. (3 credits)
Spring/Summer 2019
How fundamental concepts in financial accounting and reporting, including technically complex accounting issues and their audit, performance management, tax and finance implications, are integrated into decision-making.
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ACCT 654 Issues in Professional Accounting 2. (3 credits)
Spring/Summer 2019
Fundamental concepts in financial accounting and reporting, including technically complex accounting issues and their audit, performance management, tax and finance implications, are integrated into decision-making and strategies through case scenarios.
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ACCT 663 Strategic Aspects of Accounting 1. (3 credits)
Spring/Summer 2019, Winter 2020
Corporate governance, strategy, risk management, and management reporting needs, with a particular emphasis on their integration with accounting practice, finance and taxation. Formulating deliberate and emergent strategies, and translating those strategies into specific objectives and actions which are used in decision-making.
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ACCT 664 Strategic Aspects of Accounting 2. (3 credits)
Spring/Summer 2019, Winter 2020
Corporate governance, strategy, risk management, and management reporting needs, with a particular emphasis on their integration with accounting practice, finance and taxation. Emphasis is also placed on competence required to build good monitoring and control systems and perform financial analysis for different types of entities. Case scenarios are used to integrate these concepts into decision-making.
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ACCT 683 Practice of Taxation. (4 credits)
Fall 2019
Providing taxation services and guidance, including assisting individual and corporate entities to minimize taxes and meet their objectives while complying with tax laws and regulations. Addressing compliance and tax-planning issues for both individuals and corporate entities, as well as, to a lesser extent, partnerships and trusts. Recognizing the interrelationship between financial reporting decisions and taxation, and the importance of taking taxes into account when making business and investment decisions.
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ACCT 685 Accounting and Performance Management. (4 credits)
Applying conceptual frameworks for strategy, governance, risk, and performance in complex settings. Contributing to strategic decision-making, supporting effective governance, managing and mitigating risk, and assessing overall performance management. Focusing on improving performance and delivering sustainable value.
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ACCT 687 Assurance Services. (4 credits)
Fall 2019
Performing both internal audit projects and external assurance engagements; from understanding how governance plays a key role, assessing the need for an engagement, to developing and performing the procedures, through to documenting and reporting results. While this course is primarily designed for students who wish to practise public accounting or to work in internal audit, it would be beneficial to a wide range of students because it focuses on the key concepts of auditing, such as risk, materiality, and internal control, which are concepts that have broad application.
ACCT 689 Financial Business Analysis. (4 credits)
Developing overall finance policies and identifying, analyzing, evaluating, and recommending investment and financing decisions. Applying appropriate finance principles and conceptual approaches to determine appropriate courses of action. Providing finance-related services for an entity, either individually or as part of a larger team, understanding when the advice of a finance specialist is required, and understanding and communicating with other finance professionals.
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Graduate-level Certificates and Diplomas

Applicants must first complete a bachelor's degree to meet part of the admission criteria for the graduate-level diploma and graduate certificate programs.听

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Graduate-level听Diploma Programs听禄

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Undergraduate Certificates
Professional Development Certificates

A Professional Development Certificate is a non-credit micro-program听of no less than 12 Continuing Education Units (120 hours of study) with focus on acquisition of practical in-demand knowledge and skills.听

The micro-programs are primarily targeted at professionals who already have some experience in a specific industry or professional field and wish to sharpen their professional skills and competencies, as well as validate them through academic recognition.

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Lifelong Learning

The 看片视频 Community for Lifelong Learning (MCLL) offers educational programs for mature learners who wish to continue learning simply for the joy of it. Our peer-moderated study groups and lectures cover a wide range of subjects: Arts, Literature, History, Music, Science, Philosophy, World Culture, and Travel. You鈥檒l enjoy expanding your knowledge, making new friends, and being a student again in the surroundings of a world-renowned university 鈥� with no exams!

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