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 University of Calgary Calendar 2023-2024 COURSES OF INSTRUCTION Course Descriptions A Accounting ACCT
Accounting ACCT
ACCT 217 301 323 341 343 359 361 421 423 425 443 445 465 559 601 603 621 623 641 642 643 644 645 646 647 661 665 666 667 668 669 672 674 797 799
 

For more information about the Faculty offering these courses, see the Haskayne School of Business: haskayne.ucalgary.ca.
 
Junior Course
 
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 301 will not be allowed.
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Senior Courses
 
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 either 217 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.
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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.
Antirequisite(s): Credit for Accounting 323 and 301 will not be allowed.
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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 and 323.
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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.
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Accounting 359       Contemporary Topics in Accounting
Examination of selected contemporary topics in accounting.
Course Hours: 3 units; (3-0)
Prerequisite(s): 24 units including Accounting 217 or 301. 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
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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.
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Accounting 421       Taxation
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.
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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.
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Accounting 425       Auditing
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.
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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.
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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.
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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.
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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
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Graduate Courses
 
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)
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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.
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Accounting 621       Taxation
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)
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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)
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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.
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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)
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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.
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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)
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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)
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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.
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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.
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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.
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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)
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Accounting 666       Auditing
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)
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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.
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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.
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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
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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.
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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.
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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
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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)
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