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Instruction offered by members of the Haskayne School of Business.
Accounting Chairperson — H. Warsame
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Accounting
301
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Accounting Principles
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Introduction to basic accounting principles and practices. Emphasis is placed on the accounting cycle and the key financial statements necessary for business decisions. Introduces basic financial and managerial accounting concepts.
Course Hours:
H(3-1T)
Prerequisite(s):
Successful completion of 4.0 full-course equivalents including Entrepreneurship and Innovation 201.
Antirequisite(s):
Credit for both Accounting 301 and either 317 or 323 will not be allowed.
Notes:
Not available for credit towards the Bachelor of Commerce degree. Preference in enrolment is given to students who have declared a Management and Society Minor. Consult the Enrolment Services website (http://www.ucalgary.ca/registrar/) for registration details. This course will not act as a prerequisite for any higher level accounting course.
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Accounting
317
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Introductory Financial Accounting
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Introduction to accounting for business organizations. Reporting of financial results of operations and financial position to investors, managers, and others. Emphasis on the use of accounting information for decision making.
Course Hours:
H(3-1T)
Prerequisite(s):
Successful completion of 4.0 full-course equivalents including Mathematics 249 or 251 or 281, and Business and Environment 291.
Antirequisite(s):
Credit for both Accounting 317 and 301 will not be allowed.
Notes:
Preference in enrolment is given to Haskayne School of Business students. Consult the Enrolment Services website for registration details (http://www.ucalgary.ca/registrar/).
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Accounting
323
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Introductory Managerial Accounting
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An introduction to the use of accounting within an organizational context. Emphasis is placed on the development and dissemination of accounting information necessary for effective management including: planning, directing, motivating, and controlling activities and behaviours.
Course Hours:
H(3-1T)
Prerequisite(s):
Accounting 317.
Antirequisite(s):
Credit for both Accounting 323 and 301 will not be allowed.
Notes:
Preference in enrolment is given to Haskayne School of Business students. Consult the Enrolment Services website for registration details (http://www.ucalgary.ca/registrar/).
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Accounting
341
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Intermediate Financial Accounting I
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Financial accounting from a producer point of view. Topics include cash, receivables, inventories, short and long-term investments, intangible assets and capital assets including the appropriate financial statement considerations.
Course Hours:
H(3-1T)
Prerequisite(s):
Admission to the Haskayne School of Business, Accounting 317 and 323.
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Accounting
343
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Intermediate Financial Accounting II
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Financial accounting from a producer point of view. Topics include accounting for liabilities, shareholders equity, leases, future income taxes, pensions, accounting changes and earnings per share including the relevant financial statement considerations.
Course Hours:
H(3-1T)
Prerequisite(s):
Accounting 341.
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Accounting
361
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Cost Accounting
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The production of accounting data for the purpose of decision-making, control and evaluation. Topics covered are in the cost classifications and methods of cost establishment; cost data appropriate for decision models, standards and controls.
Course Hours:
H(3-1T)
Prerequisite(s):
Admission to the Haskayne School of Business and Accounting 323.
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Taxation levied on profits, sales, property and estates and its impact upon management decision. Consideration will be given to the biases and shifts implicit in any system of taxation.
Course Hours:
H(3-1T)
Prerequisite(s):
Admission to the Haskayne School of Business and successful completion of 9.0 full-course equivalents including Accounting 317.
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Accounting
423
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Advanced Taxation
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Focuses on tax planning. Extends the material covered in the introductory tax course with an examination of specialized topics in personal and corporate income tax. Topics include detailed review of taxation of corporations, income trusts, partnerships, business reorganization, amalgamations, winding up of businesses, sale of an incorporated business, tax consequences of leaving Canada and death of a taxpayer.
Course Hours:
H(3-1T)
Prerequisite(s):
Accounting 421.
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A conceptual study of audit evidence, basic audit techniques, professional ethics; audit reports.
Course Hours:
H(3-1T)
Prerequisite(s):
Successful completion of 9.0 full-course equivalents including Accounting 341.
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Accounting
443
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Advanced Financial Accounting
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Topics include accounting for business combinations and intercorporate investments, foreign currency transactions and translation, bankruptcy, partnerships, and not-for-profit organizations.
Course Hours:
H(3-1T)
Prerequisite(s):
Successful completion of 9.0 full-course equivalents including Accounting 343.
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Accounting
445
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Accounting Theory
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Examines the origins of financial accounting and current theories on the use of financial accounting information by investors, regulators, standard setters, and other corporate stakeholders.
Course Hours:
H(3-0)
Prerequisite(s):
Successful completion of 9.0 full-course equivalents including Accounting 343.
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Accounting
465
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Managerial Control Systems
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Case approach to Management Control Systems explaining the use of accounting data from a managerial perspective. Emphasis is placed on how managers use planning and control to accomplish a firm's strategies.
Course Hours:
H(3-0)
Prerequisite(s):
Successful completion of 9.0 full-course equivalents including Accounting 361.
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Accounting
559
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Selected Topics in Accounting
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Investigation of selected topics in Accounting.
Course Hours:
H(3-0)
Prerequisite(s):
Successful completion of 9.0 full-course equivalents including Accounting 343.
MAY BE REPEATED FOR CREDIT
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Accounting
601
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Introductory Financial Accounting
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Introduction to accounting for business organizations. Reporting of financial results of operations and financial position to investors, managers, and others. Emphasis on the use of accounting information for decision-making.
Course Hours:
H(3-0)
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Accounting
603
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Management Accounting
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Breakeven analysis, activity-based costing and management, budgeting, productivity measures, and other tools and techniques that are part of a planning and control system that will help the manager make better economic decisions.
Course Hours:
H(3-0)
Prerequisite(s):
Accounting 601.
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Accounting
641
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Intermediate Financial Accounting I
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Provides detailed coverage of the Generally Accepted Accounting Principles (GAAP) primarily related to assets. Emphasizes the theory behind the methods, the strengths and weaknesses of such methods and the need for sound professional judgement
Course Hours:
H(3-0)
Prerequisite(s):
Accounting 601 and 603; or consent of the Haskayne School of Business.
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Accounting
643
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Intermediate Financial Accounting II
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Builds on Intermediate Financial Accounting I with coverage of the Generally Accepted Accounting Principles (GAAP) primarily related to liabilities and owners' equity. Emphasizes the theory behind the methods, the strengths and weaknesses of methods and the need for sound professional judgment.
Course Hours:
H(3-0)
Prerequisite(s):
Accounting 641.
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Accounting
661
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Cost Accounting
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Provides intermediate level discussions to the production and analysis of costs used for pricing, production and investment decisions, revenue analysis, performance evaluation, management incentive systems and strategy analysis
Course Hours:
H(3-0)
Prerequisite(s):
Accounting 603.
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Discusses the core concepts, regulations, and interpretations underlying the Canadian individual and corporate income taxation. Emphasis is on who is taxable, on what income, when and how tax is calculated. Tax planning opportunities will be identified by using long-term and clientele based techniques.
Course Hours:
H(3-0)
Prerequisite(s):
Accounting 601.
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Accounting
723
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Advanced Taxation
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Focuses on tax planning. It extends the material covered in the introductory tax course with an examination of specialized topics in personal and corporate income tax.
Course Hours:
H(3-0)
Prerequisite(s):
Accounting 721.
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Discusses the techniques and theory behind the external auditor's provision of assurance services on financial information. Topics include: the demand for assurance, the role of auditors in providing assurance, auditor independence, audit reports, and audit liability.
Course Hours:
H(3-0)
Prerequisite(s):
Accounting 643.
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Accounting
741
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Financial Statement Analysis
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Covers the theories, concepts and practices of financial statement analysis with an emphasis placed on applications.
Course Hours:
H(3-0)
Prerequisite(s):
Accounting 603.
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Accounting
743
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Advanced Financial Accounting
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Focuses on advanced accounting methods related to inter-corporate investments and financial reporting. Topics include accounting for business combinations and inter-corporate investments, foreign currency transactions and translation, bankruptcy, partnerships, and not-for-profit organizations.
Course Hours:
H(3-0)
Prerequisite(s):
Accounting 643.
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Accounting
745
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Accounting Theory
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Examines the conceptual framework underlying the preparation of financial accounting information, and the theories and propositions on the use of such information by investors, regulators, standard setters, and other corporate stakeholders
Course Hours:
H(3-0)
Prerequisite(s):
Accounting 643.
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Accounting
765
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Managerial Control Systems
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Emphasis is placed on how managers use planning and control to accomplish a firm's strategies. Uses a case approach to management control systems explaining the usefulness of accounting data from a managerial perspective.
Course Hours:
H(3-0)
Prerequisite(s):
Accounting 661.
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Accounting
789
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Seminar in Accounting
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Development of and solutions to current issues and problems in accounting.
Course Hours:
H(3S-0)
Prerequisite(s):
Accounting 603 or consent of the business school.
MAY BE REPEATED FOR CREDIT
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Accounting
797
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Advanced Seminar in Accounting
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Advanced accounting research topics.
Course Hours:
H(3S-0)
Prerequisite(s):
Consent of the Haskayne School of Business.
MAY BE REPEATED FOR CREDIT
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Accounting
799
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Doctoral Seminars in Accounting
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799.01. Seminar in Financial Accounting
799.02. Seminar in Managerial Accounting
799.04. Seminar in Taxation
Course Hours:
H(3S-0)
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COURSES OF INSTRUCTION