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About the University of Calgary
 Graduate Studies Calendar 2015-2016 Courses of Instruction Course Descriptions A Accounting ACCT
Accounting ACCT
ACCT 601 603 641 643 661 721 723 725 741 743 745 765 789 797 799
 

Instruction offered by members of the Haskayne School of Business.

Accounting Chairperson — TBD
 
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; H(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; H(3-0)
Prerequisite(s): Accounting 601.
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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; H(3-0)
Prerequisite(s): Accounting 601 and 603; or consent of the Haskayne School of Business.
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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; H(3-0)
Prerequisite(s): Accounting 641.
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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; H(3-0)
Prerequisite(s): Accounting 603.
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Accounting 721       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; H(3-0)
Prerequisite(s): Accounting 601.
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Accounting 723       Advanced Taxation
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; H(3-0)
Prerequisite(s): Accounting 721.
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Accounting 725       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; H(3-0)
Prerequisite(s): Accounting 641.
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Accounting 741       Financial Statement Analysis
Covers the theories, concepts and practices of financial statement analysis with an emphasis placed on applications.
Course Hours: 3 units; H(3-0)
Prerequisite(s): Accounting 603.
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Accounting 743       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; H(3-0)
Prerequisite(s): Accounting 643.
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Accounting 745       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; H(3-0)
Prerequisite(s): Accounting 643.
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Accounting 765       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; H(3-0)
Prerequisite(s): Accounting 661.
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Accounting 789       Seminar in Accounting
Development of and solutions to current issues and problems in accounting.
Course Hours: 3 units; H(3S-0)
Prerequisite(s): Accounting 603 or consent of the Haskayne School of Business.
MAY BE REPEATED FOR CREDIT
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Accounting 797       Advanced Seminar in Accounting
Advanced accounting research topics.
Course Hours: 3 units; H(3S-0)
Prerequisite(s): Consent of the Haskayne School of Business.
MAY BE REPEATED FOR CREDIT
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PhD Course
 
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; H(3S-0)
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