UofC " This Is Now

Search Calendar:


Site Navigation
Welcome
Important Notice and Disclaimer
Applications for Admission Schedule
Examinations Schedule
Fees Schedule
Academic Schedule
Undergraduate Degrees with a Major
Collaborative Degrees
Combined Degrees
Minor Programs
Student Services
Undergraduate Admissions
Academic Regulations
Tuition and General Fees
English for Academic Purposes Program
Faculty of Communication and Culture
Faculty of Education
Faculty of Environmental Design
Faculty of Fine Arts
Faculty of Graduate Studies
Haskayne School of Business
Faculty of Humanities
Faculty of Kinesiology
Faculty of Law
Faculty of Medicine
Faculty of Nursing
Schulich School of Engineering
Faculty of Science
Faculty of Social Sciences
Faculty of Social Work
Faculty of Veterinary Medicine
Collaborative Programs
Co-operative Education/Internship
Continuing Education
Awards and Financial Assistance
COURSES OF INSTRUCTION
How to Use
Courses of Instruction by Faculty
Course Descriptions
A
Academic Writing ACWR
Accounting ACCT
Actuarial Science ACSC
African Studies AFST
Anthropology ANTH
Applied Mathematics AMAT
Applied Psychology APSY
Archaeology ARKY
Architectural Studies ARST
Art ART
Art History ARHI
Arts and Science Honours Academy ASHA
Astronomy ASTR
Astrophysics ASPH
Athletic Therapy ATTH
B
C
D
E
F
G
H
I
J, K
L
M
N, O
P
R
S
T, U
V, W, Z
About the University of Calgary
Where
Who's Who
Glossary of Terms
Contact Us
Summary of Changes
University of Calgary Calendar 2009-2010 COURSES OF INSTRUCTION Course Descriptions A Accounting ACCT
Accounting ACCT

Instruction offered by members of the Haskayne School of Business.

Accounting Chairperson — H. Warsame

Senior Courses
Accounting 301       Accounting Principles
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):
Note: 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.
back to top
Accounting 317       Introductory Financial Accounting
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):
Note: 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/).
back to top
Accounting 323       Introductory Managerial Accounting
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):
Note: 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/).
back to top
Accounting 341       Intermediate Financial Accounting I
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; or consent of the Haskayne School of Business.
back to top
Accounting 343       Intermediate Financial Accounting II
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.
back to top
Accounting 361       Cost Accounting
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.
back to top
Accounting 421       Taxation
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.
back to top
Accounting 423       Advanced Taxation
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.
back to top
Accounting 425       Auditing
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 343.
back to top
Accounting 443       Advanced Financial Accounting
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.
back to top
Accounting 445       Accounting Theory
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.
back to top
Accounting 465       Managerial Control Systems
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.
back to top
Accounting 559       Selected Topics in Accounting
Investigation of selected topics in Accounting.
Course Hours:
H(3-0)
Prerequisite(s):
Successful completion of 9.0 full-course equivalents including Accounting 343, or consent of the Haskayne School of Business.
MAY BE REPEATED FOR CREDIT
back to top
Graduate Courses
Accounting 601       Introductory Financial Accounting
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)
back to top
Accounting 603       Management Accounting
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.
back to top
Accounting 641       Intermediate Financial Accounting I
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.
back to top
Accounting 643       Intermediate Financial Accounting II
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.
back to top
Accounting 661       Cost Accounting
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.
back to top
Accounting 721       Taxation
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.
back to top
Accounting 723       Advanced Taxation
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
back to top
Accounting 725       Auditing
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.
back to top
Accounting 741       Financial Statement Analysis
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.
back to top
Accounting 743       Advanced Financial Accounting
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.
back to top
Accounting 745       Accounting Theory
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.
back to top
Accounting 765       Managerial Control Systems
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.
back to top
Accounting 789       Seminar in Accounting
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
back to top
Accounting 797       Advanced Seminar in Accounting
Advanced accounting research topics.
Course Hours:
H(3S-0)
Prerequisite(s):
Consent of the Haskayne School of Business.
MAY BE REPEATED FOR CREDIT
back to top
PhD Course
Accounting 799       Doctoral Seminars in Accounting

799.01. Seminar in Financial Accounting

799.02. Seminar in Managerial Accounting

799.04. Seminar in Taxation


Course Hours:
H(3S-0)
back to top