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IAF420 - Income Tax II

This course, built on the foundations set in Income Tax  I, is designed to give the student an understanding of more complex issues of Canadian income tax law. Topics include computation of corporate taxes, integration theory, corporate reorganizations, surplus distributions, partnerships and trusts. At the successful conclusion of this course, it is anticipated that students will be proficient at recognizing tax issues, developing planning alternatives, locating proper authority to resolve issues, and communicating courses of action to implement the solutions.

All tax provisions are subject to change. Accordingly, the intent is that students develop an understanding of how the tax law works and incorporate the ability to find and apply the appropriate tax provisions in a variety of situations. Students are expected to demonstrate (in exams, assignments and class participation) competence in the technical aspects of the tax laws covered.

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IAF610 - Computerized Auditing

This subject expands upon the principles studied in Auditing. The course covers the audit of computer based information systems. Students will study a variety of topics including: computer controls, electronic commerce systems, enterprise systems, computer assisted audit tools and techniques, auditing the revenue and expenditure cycles, and the application of ACL audit software. Pre-requisite: IAF520

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IAF620 - Financial Management

This course is a continuation of the study of corporate finance started in Finance. It provides an in-depth study of issues and tools that will assist financial specialists in making corporate financing decisions. Students learn how to select the appropriate financial and investment strategies to achieve the company's goals and objectives, given the economic environment in which the firm operates. Analytical techniques relating to financial decision making are studied. Topics include dividend policy, investment decisions, derivatives, risk management, international financial management, options and swaps.

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IAF640 - Business Cases I

Business issues rarely manifest themselves as discrete concerns. The symptoms of an issue are often more obvious than their root cause. As well, the timing of dealing with a problem is seldom ideal. Building on disciplines studied in previous terms, this course synthesizes concepts and methodologies and provides students a framework to analyze various business situations into their component parts, to develop possible solutions and to hypothesize the most appropriate one. Using role play, students learn to conduct analyses that are tailored to their users and needs, learning that a "one size fits all" solution rarely works in the business world. Several cases are studied that incorporate real life situations and require both quantitative and qualitative analyses, with a view of developing and honing analytic and evaluative skills.

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