Part-time plan for Accounting / Finance

The Business Administration Principles of Organizational Behaviour course is an introduction to the behaviour, relationships, and performance of individuals and groups in work organizations as well as the nature of organizational structure and processes. Organizational dynamics are examined with a view to creating an effective working environment from a human perspective.

Prerequisites:

Program admissions standards.

Equivalents:

CASB - Human Resource Management; CMA - Human Resources (with ADMN 171); CPA - Organizational Behaviour; CUIC - Organizational Behaviour.

The Business Administration Financial Accounting I course is an introductory course in accounting from the basic accounting equation to the preparation of the income statement, statement of owner's equity and balance sheet. This course covers merchandise operations, valuation and control of cash, temporary investments and receivables, inventories and cost of goods sold, principles of internal control and accounting for payroll liabilities. Includes important accounting principles and concepts as well as the classification of accounts. The use of special journals, worksheets and computerized accounting is also covered.

Prerequisites:

Grade 10 or equivalent.

Equivalents:

BC Appraisal - Introduction of Accounting; CIB - Bookkeeping I; CPA - Accounting I; (With COMM 241): CGA - Financial Accounting; CMA - Introductory Financial Accounting; CUIC Accounting; REIC - College Elective.

This course is available via Distance Education.

This survey course, intended for Business Administration students, provides a general introduction to computer concepts and terminology, and the current and future use of computers in the business world. Students will learn the fundamentals of Microsoft Office applications in the lab sessions. Course delivery is mixed-mode: lectures will be delivered online, while labs will take place face-to-face in the computer labs. This course does not serve as a prerequisite for further computing science courses.

Prerequisites:

ENGL 12 or equivalent with a grade of "C" or better or written permission of the Instructor and School Chair.

Equivalents:

CIB - Computer Applications; CGA - Management Information Systems (with ADMN 269); CPA - Intro to Computer Systems.

This course is an introduction to the fundamentals of effective oral and written communication. Components included are communication theory and its application to business situations. The emphasis is on basic skills/techniques and covers a review of English writing skills and simple technical formats such as memos, business letters, and basic report writing, as well as short oral assignments. The course concludes with theory and practice in Job Search Skills and Strategies.

Prerequisites:

ENGL 12 with a grade of "C+" or better. (See Admission Requirements.)

Equivalents:

CGA (with ENGL 110) - Communication 1; CIM (with TWC 165) - Managerial Communication; CPA - Business Writing.

This course introduces students to basic concepts and principles of marketing. Topics include Canadian entrepreneurship, small business management, evaluation of business opportunities, and marketing management. Market planning will be emphasized as well as practical decision making in regards to evaluating the business environment, market segmentation, market research, and strategy choices. The marketing mix or product, price, place of distribution, and promotion will be discussed in depth.

Equivalents:

CMA - Marketing; CUIC - Marketing; REIC - College Elective.

The Business Administration Financial Accounting II course is the next financial accounting course, reviewing and enlarging upon concepts and principles, their application to and effect upon financial statements. Topics include: capital and intangible assets, current and long-term liabilities, partnership accounting, accounting for corporate transactions, notes and bonds payable, the cash flow statement, and financial statement analysis.

Prerequisites:

COMM 240 with a grade of "C" or better.

Equivalents:

(With COMM 240): CIB - Bookkeeping II; CPA - Accounting II; CGA - Financial Accounting; CMA - Introductory Financial Accounting I; CUIC - Accounting; REIC - College Elective.

This course is available via Distance Education.

Business Mathematics is intended for first year students enrolled in the Business Administration program. It stresses the mathematics required in financial processes. The course starts with a review of basic arithmetic and algebra. With these skills the student will solve several practical business problems. Topics include (but are not limited to) ratio and proportion, merchandising, break-even analysis, simple interest and promissory notes, compound interest and effective rates, simple and general annuities, annuities due and deferred annuities, amortization of loans and payment schedules, sinking funds and investment decision analysis.

Prerequisites:

Principles of Math 11 or equivalent with grade of "C+" or better, or written permission of the Instructor and School Chair.

This course focuses on complex oral and written communication. Material covered includes newsletters, formal reports, brochures, persuasive messages, public presentations, and decision making in small groups.

Prerequisites:

TWC 164 or ENGL 110.

Equivalents:

CGA - Public Speaking; CIM (with TWC 164) - Managerial Communication; CPA - Interpersonal Skills.

The first part of a two-semester course dealing with theory and concepts as applied to financial reporting. Valuation and cost allocation problems applying to cash, receivables, inventories and investments, property, plant and equipment are an integral part of this course.

Prerequisites:

COMM 240/241 or equivalent.

Equivalents:

(With ADMN 254): CASB - Intermediate Assets and Equities; CGA - Financial Accounting 2 and 3; CMA - Intermediate Financial Accounting.

This course examines the role of finance and the tools and environment of financial decision-making. Topics include: Time value of money, foundations for valuation, financial analysis and planning, management of current assets and liabilities, capital budgeting, risk and return, and personal finance.

Prerequisites:

COMM 240/241 or equivalent.

Equivalents:

(with ADMN 255): CASB - Introductory Finance; CGA - Finance I; CMA - Corporate Finance; CUIC - Finance; REIC - College Elective.

A study of the nature and structure of the Income Tax Act, as it applies to individuals. Topics include determination of net income for tax purposes, taxable income and income taxes payable. Income from employment, business, property, capital gains and miscellaneous sources are included.

Prerequisites:

COMM 240/241 or equivalent.

Equivalents:

CIB - Income Tax; (with ADMN 257) CASB - Introductory Taxation; CGA - Tax 1; CMA - Taxation; REIC - College Elective.

The second part of a course dealing with theory and concepts as applied to financial reporting. Topics include valuation and cost allocation problems applying to intangible assets, liabilities, leases and pensions, accounting for owner’s equity, future income tax assets and liabilities, cash flow statements and full disclosure on financial reports.

Prerequisites:

ADMN 251 or equivalent.

Equivalents:

(With ADMN 251): CASB - Intermediate Assets and Equities; CGA - Financial Accounting 2 and 3; CMA - Intermediate Financial Accounting.

This course examines the raising and allocating of funds within the corporate context. Topics include: conceptual aspects of capital structure, dividend policy, interface with suppliers of capital, financial securities, corporate combinations, international finance and reorganization and liquidations.

Prerequisites:

COMM 240/241 or equivalent.

Equivalents:

Equivalencies (with ADMN 252): CASB - Introductory Finance; CGA - Finance I; CMA - Corporate Finance; CUIC - Finance.

A study of the nature and structure of the Income Tax Act, as it applies to corporations, partnerships, deceased taxpayers, trusts and non-residents, with the focus on corporate taxation, a corporate tax return and relevant schedules are prepared to determine net income for tax purposes, taxable income and income taxes payable. Capital cost allowance deductions for eligible capital property, and special topics are included.

Prerequisites:

ADMN 253 or equivalent.

Equivalents:

CPA - Taxation; (with ADMN 253) CASB - Introductory Taxation; CGA - Tax 1; CMA - Taxation.

This course is intended for social, environmental science and busniess students and others who would benefit from a one-term statistics course. Topics include estimation of means and hypothesis testing. Applications are explored.

Prerequisites:

Principles of MATH 11 or Applications of MATH 11 or equivalent, with a grade of "C+" or better, or written permission of the Instructor and School Chair.

This course is available via Distance Education.

A one semester course examining the nature and function of auditing. Students will study the various types of audits as well as the auditor's role in the decision-making process. The planning accumulation and interpretation of audit evidence including EDP systems is a major component of the course. Case studies requiring an examination of internal control, planning an audit, development of an audit program and the preparation and completion of working papers, financial statements and the auditors’ report are also part of this course.

Prerequisites:

COMM 240/241 or equivalent.

Equivalents:

CASB - Introductory Assurance; CGA-Auditing 1; CMA - Internal Control and Audit; REIC - College Elective.

This course examines the relationships and distinctions between Management Information Systems (MIS) and Accounting Information Systems (AIS). It examines the standard categories of business transactions and how these transactions flow through the organization, are stored (with emphasis on databases), and are reported for use by both internal and external users. Accounting information system developments are studied with emphasis on systems analysis and design, internal controls, and proper documentation.

Prerequisites:

CPSC 132, COMM 240/241 or equivalent.

Equivalents:

CASB - Introductory Information Systems and Technology; CGA - Management Information Systems 1; CMA - Information Technology.

This course is an introduction to law as it applies to business. The development of the courts and the machinery of justice will be outlined. A study will then be made of contracts including their formation, impeachment, breach, assignment and discharge. Agency will also be discussed as well as various federal and provincial statutes.

Equivalents:

CASB - Business Law; CGA - Law 1; CMA - Commercial Law; CUIC - Elective; REIC College Elective.

Topics covered include: national income accounts, national income determination model, monetary system, monetary and fiscal policy, problems with the Macro System, inflation, unemployment, etc.; international trade - balance of payments, exchange rates, capital flows.

Prerequisites:

ENGL 12 or equivalent with a grade of "C" or better.

Equivalents:

(together with ECON 107): CGA - Economics 1, CASB - Economics; CMA - Economics.

An introduction to management theory, philosophy and techniques including the specialized areas of entrepreneurship, small business, and hospitality and service industries.

Prerequisites:

Some knowledge of financial accounting required.

Equivalents:

CMA - Human Resources (with COMM 220); CPA - Management Skills; CUIC - Management; REIC - College Elective.

An introduction to management accounting concepts, including job order and process costing, cost-volume-profit relationships, variable costing, activity-based costing, standard costs, cost control through flexible budgets, segment reporting and identification of costs relevant to price, product and replacement decisions.

Prerequisites:

COMM 240/241 or equivalent.

Equivalents:

CGA - Management Accounting 1; CIB - Cost Management; CMA - Introductory Management Accounting; CPA - Managerial Accounting; REIC -College Elective.

A capstone course integrating the varied disciplines in business including accounting and finance, marketing, operations, economics, forecasting, and management philosophies into a comprehensive knowledge base which becomes a foundation for strategic planning. Case studies will be used to provide planning and decision-making opportunities.

Prerequisites:

ADMN 181, COMM 240/241 or equivalent.

Equivalents:

CMA - Strategic Management; CUIC - Elective; REIC - College Elective.

Usually taken following Economics 106. Topics covered include: supply and demand - price supports, the agricultural problem, value theory, theory of the firm - competition, pollution, industrial organization - monopoly, public utilities, advertising, income distribution B labour unions, productivity.

Prerequisites:

ENGL 12 or equivalent with a grade of "C" or better.

Equivalents:

(together with ECON 106): CGA - Economics 1, CASB - Economics; CMA - Economics.