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Business Administration - Accounting Diploma

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  • Objectives
    The Accounting program is designed to educate students in both theory and practice in accounting procedures and systems. It provides insight into the role of accounting as an information system for planning and controlling a business. The program balances a high level of knowledge in accounting with a broad education in the other areas of business.
  • Practical experience
    All Accounting students participate in an unpaid practical experience in the sixth semester. The actual placement is arranged by the coordinator of field placement, and students are formally evaluated by their employers. This exposure to the working world enables students to put into practice their recently obtained skills and knowledge.
  • Academic Title
    Business Administration - Accounting Diploma
  • Course description
    Students are registered into a Common Business first semester. Following successful completion of the first semester, students select their concentrated area of study - Accounting, Business, or Business Administration.

    Semester 1

    # ACC1100   -   004   -   Introduction To Accounting

    This course introduces the student to the fundamental accounting principles of debit and credit and to the double entry system of bookkeeping. It also covers the use of control accounts and deals with the opening and closing of a set of books along with the preparation of financial statements.

    # BUS1100   -   004   -   Business Mathematics

    This is a course designed to provide an understanding and application of business mathematics. Its primary objective is to enhance knowledge and skills in the solution of practical financial and mathematical problems encountered in the business community. The course will also provide supportive base for material in more advanced courses such as finance, quantitive management methods, accounting, marketing, operations management, and in computer-oriented courses.

    # BUS1106   -   003   -   Computerized Business Applications

    This course is a hands-on introduction to microcomputers and productivity software with applications streamlined for business. Students will use a windows environment to handle file management, backup and system utilities, and an office suite to perform document processing, presentation tasks, and integration.

    # ENG1510   -   002   -   Business Communications I

    In this course, students will begin to develop professional business communication skills through the study and practice of the theory of communication, patterns of organization, usage and style appropriate to the workplace, and editing and proofreading strategies.

    # ENG1551   -   001   -   Writing Fundamentals: Ind. Study

    This course is required in the first semester of most post-secondary programs at Cambrian. The purpose of the course is to allow students to develop their independent learning skills and to review the fundamental conventions of Standard English.

    # MKT1100   -   004   -   Introduction To Marketing I

    This course is designed to be a total overview of the contemporary marketing process. Emphasis will be placed on concepts which are the basis for marketing decision-making and the environment in which marketing activities take place. Case reports will be introduced and used as part of the learning process.

    Semester 2

    # ACC1200   -   005   -   Accounting Principles I

    Prerequisite: ACC 1100

    # ACC1210   -   003   -   Accounting Simulation Model

    Prerequisites: ACC 1100, BUS 1106, enrollment in ACC 1200 Using all modules of Simply Accounting, students will be able to analyze typical financial transactions for small business, enter the necessary accounting transactions, verify accuracy of the data entered, produce appropriate accounting reports, and interpret the output reports. The student will also plan, design, and set up a computerized accounting system for a small business.

    # BUS1200   -   004   -   Mathematics Of Finance

    This course introduces the student to the mathematics of finance and covers the following areas: Interest Rates, Compound Interest, Annuities, Loan Financing, Bonds, and Investment Decision Making.

    # ECN1101   -   003   -   Microeconomics

    Prerequisite: BUS 1100 This course, dealing with small-scale economic phenomena, concerns the behaviours of individuals, households, firms, industries, and resource owners. It seeks to explain such things as prices and output of firms and the choices of consumers in buying goods and services. This course also examines technological change, costs, competition and adjustments of markets to new conditions.

    # ENG1751   -   001   -   Job Search Skills: Ind. Study

    Prerequisite: ENG 1551 Through guided independent study, students will explore the job search process in detail and gain a comprehensive understanding of the theories and practices that lead to successful job searching and career planning. This course will also encourage further development of the independent learning skills and strategies practiced in ENG 1551 and 1581.

    # ENG2210   -   003   -   Business Communications II

    Prerequisite: ENG 1510, ENG 1550, ENG 2324 or ENG 1710 Students will apply the business communication strategies and techniques studied in Business Communications I (ENG 1510) to specific workplace situations. This course will prepare students to create the effective written and oral reports required in their professions.

    # ISP3025   -   004   -   Spreadsheet Management

    Prerequisite: BUS 1106 OR ISP 1100 OR ISP 1215 This course is designed to familiarize the student with the use of spreadsheets in the business world. The student will gain hands-on experience working with and creating worksheets, graphs, lists, and macros using Microsoft Excel to develop proficiency with spreadsheet functions and applications.

    Semester 3

    # ACC2300   -   004   -   Accounting Principles II

    Prerequisite: ACC 1200, BUS 1200 This course gives an overview of some of the more advanced topics in Accounting. A detailed coverage of capital assets and liabilities is found in this course. Other topics include bonds payable, statement of changes in financial position, and a review of the concepts of fundamental accounting. A corporate practice set will be completed.

    # ACC2320   -   004   -   Management Accounting I

    Prerequisites: ACC 1200, BUS 1200 (recommended) This course introduces product costing-methods, including an in-depth study of job costing, cost behaviour and management control through budgeting and responsibility accounting systems are also studied.

    # BUS2040   -   003   -   Organizational Behavior

    An organization is a group of people working toward a common goal or objective. People are the common denominator in organization regardless of size or purpose. The study of organizational behaviour helps us predict, explain, and manage individual and group behaviour in the workplace to achieve organizational objectives.

    # BUS2301   -   004   -   Quant. Management Methods I

    This course provides the student with the necessary skills for collecting, organizing, analyzing, presenting, and interpreting statistical data. The content of this course will be reinforced with business applications related to specific programs.

    # ENG2315   -   002   -   Business Communications III

    Prerequisite: ENG 1510, ENG 1550, ENG 1710 or ENG 2324 Using the business communication strategies and techniques studied in Business Communications I (ENG 1510), students will create the effective business correspondence required in specific workplace situations in their professions.

    # BUS2320   -   003   -   Commercial Law

    This course is designed to teach students how to think about legal problems. It focuses on the types of legal issues that students will encounter most frequently when they enter the business world. The approach of the course is to discuss legal rules in the context of examples illustrated through the case method.

    Semester 4

    # ACC2420   -   004   -   Management Accounting II

    Prerequisite: ACC 2320 This course continues the study of management accounting based on the fundamental concepts learned in Management Accounting I. The overall focus shifts to use of management accounting information in decision making and analysis. Cost allocation and process costing methods are also studied in detail.

    # ACC2430   -   004   -   Financial Accounting I

    This is a review of the concepts of fundamental accounting. The application of generally accepted accounting principles to transactions and statement presentation for cash, receivables, investments and revenue will be covered. ACCPAC for Windows is used to record business transactions in the assigned practice set.

    # ACC3540   -   004   -   Taxation I

    This course provides the student with a basic working knowledge of the Canadian income tax system. The student becomes familiar with theoretical concepts and technical rules as set out in the Income Tax Act, specifically applicable to individual taxpayers and learns to apply them to the determination of net and taxable income and to caluculate taxes payable.

    # BUS2401   -   004   -   Quant. Mgmt Methods II

    Prerequisite: BUS 2301

    # ECN1201   -   003   -   Macroeconomics

    This course deals with large-scale economic phenomena. Inflation, unemployment, economic growth, economic systems, supply and demand analysis, national income, money, and banking are the major topics that will be identified.

    # ISP1225   -   004   -   Database Management

    Prerequisite: CET 1110 and CET 1100 or BUS 1106 or ISP 3025 This course introduces the features of Microsoft Access, one of the database management software applications most widely used in business today. Learners will gain a working knowledge of the software by applying it to typical business problems.

    Semester 5

    # ACC2305   -   003   -   Management Information System

    Emphasis is placed on developing technology based solutions to management information system problems using database and spreadsheet software.

    # ACC3501   -   005   -   Auditing

    Prerequisite: ACC 2430 This course will focus on the role and professional responsibilities of public accountants, the planning and design of audit engagements, fundamentals of audit sampling, the study of internal controls, and audit testing.

    # ACC3530   -   004   -   Financial Accounting II

    This course provides a detailed examination of transactions and statement presentation for operational assets and amortization or depletion as well as a detailed examination of intangible assets and their amortization. Other topics include inventories, and investments. Students will apply the concepts and techniques learned in financial accounting to a shoebox practice set.

    # ACC3640   -   003   -   Taxation II

    Prerequisite: ACC 3540

    # BUS3550   -   003   -   Corporate Finance I

    This course examines how to financially analyze an organization from an outsider's point of view (lenders, investors, etc.). It also covers how to operate a business financially from management's point of view.

    Semester 6

    # ACC3620   -   002   -   Management Planning & Control

    This course integrates many management planning and control techniques learned in management accounting and other courses within broad unifying management control systems frameworks. The major focus is on analyzing real-life management control case situations and current issues, drawing logical conclusions based on analyses, and making appropriate recommendations consistent with the analyses and conclusions.

    # ACC3630   -   003   -   Financial Accounting III

    This is an introduction to accounting for income taxes, pension costs and, leases. An intermediate level examination of current liabilities and contingencies in the area of shareholder's equity concerning issuance and reacquisition of share capital as well as contributed surplus and retained earnings will be included.

    # ACC3688   -   010   -   Field Placement

    Prerequisite: All courses to end of fifth semester & GPA 2.00 This unpaid, field placement is designed to introduce the student to the workplace through eight weeks of practical training with a participating employer.

    # BUS3651   -   003   -   Corporate Finance II

    This course examines the financial measurement and comparison of organizations. The determination of financing needs and how an organization invests in long-term projects is also covered.

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