Accounting ACCT
Instruction offered by members of the Haskayne School of Business.
Accounting Chairperson - P.Beaulieu
Note: Students have the opportunity to take courses offered by the Haskayne School of Business without the stated prerequisites, with the written permission of the Associate Dean (Undergraduate Programs) as appropriate, upon the recommendation of the instructor of the course. However, should a student fail to achieve satisfactory standing in any course for which the stated prerequisite(s) is (are) lacking, he/she may be required to successfully complete the stated prerequisite(s) prior to being permitted to repeat the course. Students are required to have consent of the Haskayne School of Business Office before registering in 600-level courses offered by the Haskayne School of Business.
Senior Courses
Accounting 301 H(3-1T)
Accounting Principles
Introduction to basic accounting principles and practices. Emphasis is placed on the accounting cycle and the key financial statements necessary for business decisions. Introduces basic financial and managerial accounting concepts.
Prerequisites: Second year standing and Business and Environment 291.
Note: Credit for both Accounting 301 and either 317 or 323 will not be allowed.
Note: Not available for credit towards the Bachelor of Commerce degree. Until August 15, preference in enrolment is given to students who have declared a Management and Society minor.
Note: This course will not act as a prerequisite for any higher level accounting course.
Accounting 317 H(3-1T)
Introductory Financial Accounting
Introduction to accounting for business organizations. Reporting of financial results of operations and financial position to investors, managers, and others. Emphasis on the use of accounting information for decision making.
Prerequisites: Second year standing, Mathematics 249 or 251 and Business and Environment 291.
Note: Credit for both Accounting 317 and 301 will not be allowed.
Note: Until August 15, preference in enrolment is given to Haskayne School of Business students.
Accounting 323 H(3-1T)
Introductory Managerial Accounting
An introduction to the use of accounting within an organizational context. Emphasis is placed on the development and dissemination of accounting information necessary for effective management including: planning, directing, motivating, and controlling activities and behaviours.
Prerequisites: Accounting 317.
Note: Credit for both Accounting 323 and 301 will not be allowed.
Note: Until August 15, preference in enrolment is given to Haskayne School of Business students.
Accounting 341 H(3-1T)
Intermediate Financial Accounting I
Financial accounting from a producer point of view. Topics include cash, receivables, inventories, short and long-term investments, intangible assets and capital assets including the appropriate financial statement considerations.
Prerequisites: Admission to the Haskayne School of Business, Accounting 317 and 323; or consent of the Haskayne School of Business.
Accounting 343 H(3-1T)
Intermediate Financial Accounting II
Financial accounting from a producer point of view. Topics include accounting for liabilities, shareholders equity, leases, future income taxes, pensions, accounting changes and earnings per share including the relevant financial statement considerations.
Prerequisites: Accounting 341.
Accounting 361 H(3-1T)
Cost Accounting
The production of accounting data for the purpose of decision-making, control and evaluation. Topics covered are in the cost classifications and methods of cost establishment; cost data appropriate for decision models, standards and controls.
Prerequisites: Admission to the Haskayne School of Business and Accounting 323.
Accounting 421 H(3-1T)
Taxation
Taxation levied on profits, sales, property and estates and its impact upon management decision. Consideration will be given to the biases and shifts implicit in any system of taxation.
Prerequisites: Admission to the Haskayne School of Business, third year standing and Accounting 317.
Accounting 425 H(3-1T)
Auditing
A conceptual study of audit evidence, basic audit techniques, professional ethics; audit reports.
Prerequisites: Third year standing and Accounting 343.
Accounting 443 H(3-1T)
Advanced Financial Accounting
Topics include accounting for business combinations and intercorporate investments, foreign currency transactions and translation, bankruptcy, partnerships, and not-for-profit organizations.
Prerequisites: Third year standing and Accounting 343.
Accounting 445 H(3-0)
Accounting Theory
Examines the origins of financial accounting and current theories on the use of financial accounting information by investors, regulators, standard setters, and other corporate stakeholders.
Prerequisites: Third year standing and Accounting 343.
Accounting 465 H(3-0)
Managerial Control Systems
Case approach to Management Control Systems explaining the use of accounting data from a managerial perspective. Emphasis is placed on how managers use planning and control to accomplish a firm's strategies.
Prerequisites: Third year standing and Accounting 361.
Accounting 559 H(3-0)
Selected Topics in Accounting
Investigation of selected topics in Accounting.
Prerequisites: Third year standing and Accounting 343 or consent of the Haskayne School of Business.
MAY BE REPEATED FOR CREDIT
Graduate Courses
Accounting 601 H(3-0)
Introductory Financial Accounting
Introduction to accounting for business organizations. Reporting of financial results of operations and financial position to investors, managers, and others. Emphasis on the use of accounting information for decision-making.
Accounting 603 H(3-0)
Management Accounting
Breakeven analysis, activity-based costing and management, budgeting, productivity measures, and other tools and techniques that are part of a planning and control system that will help the manager make better economic decisions.
Prerequisites: Accounting 601.
Accounting 741 H(3-0)
Financial Statement Analysis
Covers the theories, concepts and practices of financial statement analysis with an emphasis placed on applications.
Prerequisites: Accounting 603.
Accounting 789 H(3S-0)
Seminar in Accounting
Development of and solutions to current issues and problems in accounting.
Prerequisites: Accounting 603 or consent of the business school.
MAY BE REPEATED FOR CREDIT
Accounting 797 H(3S-0)
Advanced Seminar in Accounting
Prerequisites: Consent of the Haskayne School of Business.
MAY BE REPEATED FOR CREDIT