|
For more information about the Faculty offering these courses, see the Haskayne School of Business: haskayne.ucalgary.ca.
|
|
Accounting
217
|
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.
Course Hours:
3 units; (3-1T)
Prerequisite(s):
Admission to the Haskayne School of Business and 12 units.
Antirequisite(s):
Credit for Accounting 217 and any of Accounting 301, 317 or Business and Environment 291 will not be allowed.
|
back to top | |
|
|
Accounting
301
|
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.
Course Hours:
3 units; (3-0)
Prerequisite(s):
24 units including Entrepreneurship and Innovation 201.
Antirequisite(s):
Credit for Accounting 301 and any of 217, 317 or 323 will not be allowed.
Notes:
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. Will not act as a prerequisite for any higher level accounting course.
|
back to top | |
|
Accounting
323
|
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.
Course Hours:
3 units; (3-1T)
Prerequisite(s):
Admission to the Haskayne School of Business, and Accounting 217 or 317.
Antirequisite(s):
Credit for Accounting 323 and 301 will not be allowed.
|
back to top | |
|
Accounting
341
|
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.
Course Hours:
3 units; (3-1T) or (3-0.5T)
Prerequisite(s):
Admission to the Haskayne School of Business and Accounting 217 or 317, and 323.
|
back to top | |
|
Accounting
343
|
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.
Course Hours:
3 units; (3-1T)
Prerequisite(s):
Admission to the Haskayne School of Business and Accounting 341.
|
back to top | |
|
Accounting
361
|
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.
Course Hours:
3 units; (3-1T) or (3-0.5T)
Prerequisite(s):
Admission to the Haskayne School of Business and Accounting 323.
|
back to top | |
|
|
Taxation levied on profits, sales, property and estates and its impact upon management decisions. Consideration will be given to the biases and shifts implicit in any system of taxation.
Course Hours:
3 units; (3-1T) or (3-0.5T)
Prerequisite(s):
Admission to the Haskayne School of Business, and 54 units including Accounting 217 or 317.
|
back to top | |
|
Accounting
423
|
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.
Course Hours:
3 units; (3-1T)
Prerequisite(s):
Admission to the Haskayne School of Business and Accounting 421.
|
back to top | |
|
|
A conceptual study of audit evidence, basic audit techniques, professional ethics, audit reports.
Course Hours:
3 units; (3-0)
Prerequisite(s):
Admission to the Haskayne School of Business and 54 units including Accounting 341.
|
back to top | |
|
Accounting
443
|
Advanced Financial Accounting
|
|
Topics include accounting for business combinations and intercorporate investments, foreign currency transactions and translation, bankruptcy, partnerships, and not-for-profit organizations.
Course Hours:
3 units; (3-1T)
Prerequisite(s):
Admission to the Haskayne School of Business and 54 units including Accounting 343.
|
back to top | |
|
Accounting
445
|
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.
Course Hours:
3 units; (3-0)
Prerequisite(s):
Admission to the Haskayne School of Business and 54 units including Accounting 343.
|
back to top | |
|
Accounting
465
|
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.
Course Hours:
3 units; (3-0)
Prerequisite(s):
Admission to the Haskayne School of Business and 54 units including Accounting 361.
|
back to top | |
|
Accounting
559
|
Selected Topics in Accounting
|
|
Investigation of selected topics in Accounting.
Course Hours:
3 units; (3-0)
Prerequisite(s):
Admission to the Haskayne School of Business and 54 units including Accounting 343. For certain topics, consent of the Haskayne School of Business will also be required.
Notes:
For more information on topics and prerequisite requirements, see Class Notes in the Course Search.
MAY BE REPEATED FOR CREDIT
|
back to top | |
|
|
Accounting
601
|
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.
Course Hours:
3 units; (3-0)
|
back to top | |
|
Accounting
603
|
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.
Course Hours:
3 units; (3-0)
Prerequisite(s):
Accounting 601.
|
back to top | |
|
|
Discusses the core concepts, regulations, and interpretations underlying the Canadian individual and corporate income taxation. Emphasis is on who is taxable, on what income, when and how tax is calculated. Tax planning opportunities will be identified by using long-term and clientele-based techniques.
Course Hours:
3 units; (3-0)
Prerequisite(s):
Accounting 601.
Also known as:
(formerly Accounting 721)
|
back to top | |
|
Accounting
623
|
Advanced Taxation I
|
|
Focuses on tax planning. It extends the material covered in the introductory tax course with an examination of specialized topics in personal and corporate income tax.
Course Hours:
3 units; (3-0)
Prerequisite(s):
Accounting 621 or 721.
Also known as:
(formerly Accounting 723)
|
back to top | |
|
Accounting
641
|
Intermediate Financial Accounting I
|
|
Provides detailed coverage of the Generally Accepted Accounting Principles (GAAP) primarily related to assets. Emphasizes the theory behind the methods, the strengths and weaknesses of such methods and the need for sound professional judgment.
Course Hours:
3 units; (3-0)
Prerequisite(s):
Accounting 601 and 603; or consent of the Haskayne School of Business.
|
back to top | |
|
Accounting
642
|
Financial Statement Analysis
|
|
Covers the theories, concepts and practices of financial statement analysis with an emphasis placed on applications.
Course Hours:
3 units; (3-0)
Prerequisite(s):
Accounting 601.
Also known as:
(formerly Accounting 741)
|
back to top | |
|
Accounting
643
|
Intermediate Financial Accounting II
|
|
Builds on Intermediate Financial Accounting I with coverage of the Generally Accepted Accounting Principles (GAAP) primarily related to liabilities and owners' equity. Emphasizes the theory behind the methods, the strengths and weaknesses of methods and the need for sound professional judgment.
Course Hours:
3 units; (3-0)
Prerequisite(s):
Accounting 641.
|
back to top | |
|
Accounting
644
|
Advanced Financial Accounting
|
|
Focuses on advanced accounting methods related to inter-corporate investments and financial reporting. Topics include accounting for business combinations and inter-corporate investments, foreign currency transactions and translation, bankruptcy, partnerships, and not-for-profit organizations.
Course Hours:
3 units; (3-0)
Prerequisite(s):
Accounting 643.
Also known as:
(formerly Accounting 743)
|
back to top | |
|
Accounting
645
|
Accounting Theory
|
|
Examines the conceptual framework underlying the preparation of financial accounting information, and the theories and propositions on the use of such information by investors, regulators, standard setters, and other corporate stakeholders.
Course Hours:
3 units; (3-0)
Prerequisite(s):
Accounting 643.
Also known as:
(formerly Accounting 745)
|
back to top | |
|
Accounting
646
|
Integrative Accounting I
|
|
Integrated application of the technical CPA competencies relating to financial reporting, audit, finance, taxation, and performance management within case scenarios that provide a rich professional context.
Course Hours:
3 units; (3-0)
Prerequisite(s):
Admission to Master of Business Administration and Accounting 443 or 644.
|
back to top | |
|
Accounting
647
|
Advanced Taxation II
|
|
Further development of competency by focusing on tax compliance and planning issues for individuals, corporations, trusts and partnerships within case scenarios, which focus on tax implications of business decisions.
Course Hours:
3 units; (3-0)
Prerequisite(s):
Admission to Master of Business Administration and Accounting 423 or 623.
|
back to top | |
|
Accounting
661
|
Cost Accounting
|
|
Provides intermediate level discussions to the production and analysis of costs used for pricing, production and investment decisions, revenue analysis, performance evaluation, management incentive systems and strategy analysis.
Course Hours:
3 units; (3-0)
Prerequisite(s):
Accounting 603.
|
back to top | |
|
Accounting
665
|
Managerial Control Systems
|
|
Emphasis is placed on how managers use planning and control to accomplish a firm's strategies. Uses a case approach to management control systems explaining the usefulness of accounting data from a managerial perspective.
Course Hours:
3 units; (3-0)
Prerequisite(s):
Accounting 661.
Also known as:
(formerly Accounting 765)
|
back to top | |
|
|
Discusses the techniques and theory behind the external auditor's provision of assurance services on financial information. Topics include: the demand for assurance, the role of auditors in providing assurance, auditor independence, audit reports, and audit liability.
Course Hours:
3 units; (3-0)
Prerequisite(s):
Accounting 641.
Also known as:
(formerly Accounting 725)
|
back to top | |
|
Accounting
667
|
Advanced Auditing
|
|
Further development of assurance competencies necessary to perform internal audit projects and external assurance engagements, including assessing needs, developing and performing procedures, and documenting and reporting results for realistic case scenarios.
Course Hours:
3 units; (3-0)
Prerequisite(s):
Admission to Master of Business Administration and Accounting 425 or 666.
|
back to top | |
|
Accounting
668
|
Integrative Accounting II
|
|
Integrated application of the CPA competencies of strategy, governance in management accounting within case scenarios that demonstrate how to build control systems and perform financial analysis for different entities.
Course Hours:
3 units; (3-0)
Prerequisite(s):
Admission to Master of Business Administration and Accounting 465 or 665.
|
back to top | |
|
Accounting
669
|
Seminar in Accounting
|
|
Development of and solutions to current issues and problems in accounting.
Course Hours:
3 units; (3S-0)
Prerequisite(s):
Accounting 603 or consent of the Haskayne School of Business.
Also known as:
(formerly Accounting 789)
MAY BE REPEATED FOR CREDIT
|
back to top | |
|
Accounting
672
|
Financial Accounting Concepts
|
|
Introduction to accounting for business organizations emphasizing the use and analysis of financial statements for decision-making purposes.
Course Hours:
1.5 units; (3-IT)
Prerequisite(s):
Admission to the Master of Management Program.
|
back to top | |
|
Accounting
674
|
Managerial Accounting Concepts
|
|
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.
Course Hours:
1.5 units; (3-IT)
Prerequisite(s):
Admission to the Master of Management Program.
|
back to top | |
|
Accounting
797
|
Advanced Seminar in Accounting
|
|
Advanced accounting research topics.
Course Hours:
3 units;(3S-0)
Prerequisite(s):
Consent of the Haskayne School of Business.
MAY BE REPEATED FOR CREDIT
|
back to top | |
|
Accounting
799
|
Doctoral Seminars in Accounting
|
|
799.01. Seminar in Financial Accounting
799.02. Seminar in Managerial Accounting
799.04. Seminar in Taxation
Course Hours:
3 units; (3S-0)
|
back to top | |
|