Course List

This course is about financial accounting - the preparation and reporting of financial information to users who are outside of a firm (e.g., creditors, shareholders, and tax authorities). This information is usually communicated through the preparation of a set of financial statements. This course will provide an understanding of how financial statements are prepared, and how the financial information they contain can be used and interpreted by various external decision makers. At the same time, the student will gain an understanding of assumptions and conventions that underlie accounting in general, and various financial statement components in particular.

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This course focuses on elements of the Balance Sheet, Capital Assets, Current and Long-term Liabilities, Partnerships, Shareholders Equity, Investments and Cash Flow generated, and Taxes on Corporation Income. This course is available to first year B.Com. students.

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Continues from Busi 353, Intermediate Financial Accounting I. Accounting for the Statement of Financial Position is completed, covering relevant IFRS and ASPE standards, disclosure and reporting for the liabilities and equity sections. Also examines the preparation and interpretation of the Statement of Cash Flows. Other topics covered include earnings per share, income taxes, pensions, leases, changes in accounting methods, and accounting errors.

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This course teaches cost terms, cost behaviour, costing systems, product costing, cost allocation, relevant costs for decision-making, budgeting and capital budgeting.

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Covers decision analysis and strategy from a management perspective, activity-based costing and management techniques, customer relationships, process costing and performance management, life cycle costing, behavioral issues in management accounting and control systems, budgeting and investment planning and capital budgeting decisions.

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This course builds on the material covered in Busi355 and Busi356, emphasizing practice of the concepts and techniques learned to real-life case situations. In particular, the course provides practice in defining issues and applying management accounting knowledge. Topics include responsibility accounting, performance management and strategy analysis, control system design, and corporate governance.

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Study of the basic principles of the Canadian income tax system. Topics covered include individual and corporate tax principles, GST, taxation of various income sources, calculation of net income, taxable income and taxes payable, income tax management and planning.

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Examines financial and investment decisions from the corporation's perspective. The financial markets, the trade-off between risk and return, the firm's cost of capital, capital budgeting decisions, the firm's working capital management decisions and the derivatives markets are integral to the valuation of financial assets.

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Complex areas of financial accounting including such things as business combinations, foreign currency translation and multinational operations, joint ventures, and not-for-profit organizations.

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Examines the economic role of financial statement auditing for public companies, addressing ethical requirements such as independence, competence and objectivity, management of audit engagements, audit objectives, analytical procedures, major accounting cycles, internal control and audit objectives, evidence gathering techniques, sampling, and reporting.

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