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For more information about these courses, see the Haskayne School of Business: haskayne.ucalgary.ca.
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Accounting
601
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Introductory Financial Accounting
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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
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Management Accounting
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Break-even 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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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
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Advanced Taxation I
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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
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Intermediate Financial Accounting I
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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
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Financial Statement Analysis
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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
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Intermediate Financial Accounting II
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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
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Advanced Financial Accounting
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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
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Accounting Theory
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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
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Integrative Accounting I
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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
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Advanced Taxation II
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Further development of taxation 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
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Cost Accounting
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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
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Managerial Control Systems
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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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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
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Advanced Auditing
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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
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Integrative Accounting II
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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
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Seminar in Accounting
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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
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Financial Accounting Concepts
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Introduction to accounting for business organizations emphasizing the use and analysis of financial statements for decision-making purposes.
Course Hours:
1.5 units; (3-1T)
Prerequisite(s):
Admission to the Master of Management program.
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Accounting
674
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Managerial Accounting Concepts
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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; (3-1T)
Prerequisite(s):
Admission to the Master of Management program.
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Accounting
797
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Advanced Seminar in Accounting
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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
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Doctoral Seminars in Accounting
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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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Courses of Instruction