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IAF310 - Intermediate Financial Accounting I

This course provides a more in depth examination of the financial reporting process, with a strong focus on the underlying conceptual framework and the specific requirements of generally accepted accounting principles (GAAP) as codified in the CICA Handbook. Students are expected to begin to develop an ability to exercise professional judgment in resolving accounting policy issues, especially in cases where the CICA Handbook does not provide specific recommendations applicable to the circumstances. The related principles of revenue and expense recognition, income measurement and asset valuation are to be applied by students in accounting for all assets that appear in a balance sheet prepared in accordance with GAAP. Generally accepted financial statement presentation and note disclosure are also reviewed for the specific assets being covered in the course.

Relationships between accountants, reporting corporations and statement readers receive close attention in this course, with a view to making decisions that establish a viable and ethical approach to fulfilling the accountant's role in the financial reporting process.

A global perspective is maintained in this course through a comparison of Canadian and international accounting standards for the specific topics covered.

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IAF330 - Finance

In this course students learn the basic finance concepts, tools and theories required by a financial specialist, working in a Canadian organization and a global economy. This subject is designed to give the students a broad understanding of the use of mathematical techniques as an aid to managerial decision-making. This course prepares students to understand the language and description of Canadian financial markets and the implications of these markets to financial managers. The content includes analysis of the current financial environment and its components, security valuation, the capital budgeting process, the component costs of capital, introduction to risk, and financial planning.
Pre-requisites: BAB140, and BAB210

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IAF340 - Business Information Systems

This is an introductory course in the use of computer-based information systems in management and accounting, taking into consideration the global aspect of business. Topics surveyed include hardware and software of computer systems; file and database organization; networks and telecommunications; the systems development process; designing information systems solutions; system security and controls; artificial intelligence; and the management of information systems. Computer software is used to provide illustration and practice in database concepts.
Pre-requisites: BAB140 and BAB220

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LSP240 - Micro Economics - Theory and Practice

This introductory Microeconomics course focuses on examining and applying fundamental concepts, theories, and models of economics to analyze real-world issues that arise from scarcity. Economic reasoning is used to evaluate strategies for attaining efficiencies and equity in an imperfectly competitive business environment.

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LSP400 - Presentation Skills

This subject prepares students to make professional oral presentations to diverse audiences in a variety of settings. The fundamentals of public speaking and speech writing are covered, as well as the production and use of presentational aids. Students will be in introduced to Microsoft PowerPoint and Adobe Photoshop. They will familiarize themselves with presentation techniques using both PowerPoint and Photoshop's raster based imaging manipulation and other Presentation aids.

Pre-requisite: ENG106 or its equivalent

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