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ACC416 - Intermediate Accounting I - Part I

This subject is the first of two in the program on Intermediate Accounting (ACC416/417). It examines fundamental accounting assumptions, concepts and principles. Income determination is stressed through a review of revenue and expense recognition principles and the underlying conceptual support. It integrates an in-depth study of asset items on the Statement of Financial Position (including cash, receivables, inventories and capital assets) with emphasis upon generally accepted accounting principles that apply to these items.

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ALW381 - Business Law for Accounting

This course will provide an introduction to Canadian Business Law with an emphasis on legal issues relevant to accounting. Topics will include: the Canadian legal system, tort law and professional liability, contract law, specific commercial contracts (including sale, insurance and employment), negotiable instruments and security interests and partnerships and corporations. Students will develop an ability to recognize and respond appropriately to legal situations that occur in an accounting environment.

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EAC349 - Business Communication for Accounting

This business communications subject for accounting students introduces the basic formats and principles of business communications. The subject covers the analysis of audience, purpose, and message, and gives students the opportunity to compose memos, letters, and informal reports for a variety of work situations. Students will also be given the opportunity to improve their ability and confidence in oral communication situations by presenting material relevant to the ACC and ACF programs, to their classmates.

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ECN501 - Introduction to Principles of Economics - Micro

This subject introduces the process and principles of microeconomic thought as they have been developed to explain price determination and resource allocation in a mixed market system. The application of microeconomic theory to current and emerging social and economic problems will be considered.

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SMS315 - Systems Studies II

This course continues the study of the tools and techniques of computer systems studies. SMS315 involves using an accounting software package to record accounting transactions and generating financial statements from the accounting software package. Furthermore, the course introduces the students to contemporary information systems concepts.

Pre-requisites: ACC220 and SMS216 or SMS213
Co-requisite: EAC150/COM101
Equivalency: SMS311

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