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Accounting ACCT

Instruction offered by members of the Haskayne School of Business.

Accounting Chairperson - H. Warsame

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: Successful completion of 4.0 full-course equivalents including Entrepreneurship and Innovation 201.

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. Preference in enrolment is given to students who have declared a Management and Society minor. Consult the Course Registration and Planning Guide for details.

Note: This course will not act as a prerequisite for any higher level accounting course.

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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: Successful completion of 4.0 full-course equivalents including Mathematics 249 or 251 or 281, and Business and Environment 291.

Note: Credit for both Accounting 317 and 301 will not be allowed.

Note: Preference in enrolment is given to Haskayne School of Business students until registration restrictions are lifted..

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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: Preference in enrolment is given to Haskayne School of Business students until registration restrictions are lifted.

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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.

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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.

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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.

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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 and successful completion of 9.0 full-course equivalents including Accounting 317.

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Accounting 423 H(3-1T)

Advanced Taxation

Focuses on tax planning. Extends the material covered in the introductory tax course with an examination of specialized topics in personal and corporate income tax. Topics include detailed review of taxation of corporations, income trusts, partnerships, business reorganization, amalgamations, winding up of businesses, sale of an incorporated business, tax consequences of leaving Canada and death of a taxpayer.

Prerequisites: Accounting 421.

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Accounting 425 H(3-1T)

Auditing

A conceptual study of audit evidence, basic audit techniques, professional ethics; audit reports.

Prerequisites: Successful completion of 9.0 full-course equivalents including Accounting 343.

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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: Successful completion of 9.0 full-course equivalents including Accounting 343.

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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: Successful completion of 9.0 full-course equivalents including Accounting 343.

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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: Successful completion of 9.0 full-course equivalents including Accounting 361.

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Accounting 559 H(3-0)

Selected Topics in Accounting

Investigation of selected topics in Accounting.

Prerequisites: Successful completion of 9.0 full-course equivalents including Accounting 343, or consent of the Haskayne School of Business.

MAY BE REPEATED FOR CREDIT

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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.

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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.

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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.

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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

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Accounting 797 H(3S-0)

Advanced Seminar in Accounting

Advanced accounting research topics.

Prerequisites: Consent of the Haskayne School of Business.

MAY BE REPEATED FOR CREDIT

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PhD Course

Accounting 799 H(3S-0)

Doctoral Seminars in Accounting

799.01. Seminar in Financial Accounting
799.02. Seminar in Managerial Accounting
799.04. Seminar in Taxation

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