This course introduces the learner to statistical methods of collection, analysis, and presentation of quantitative data. Through the process of applying statistical methods, the ability to interpret quantitative data used for making generalizations, projections and decisions under uncertain conditions is developed. Emphasis will be on the use of both descriptive and inferential statistical techniques within the workplace. Learners will utilize spreadsheet software to present and analyze data.

This course is an introductory survey of the legal issues that frequently arise in a business setting with emphasis on the financial services industry, human resources, and accounting and other professional services. Topics covered may include: the structure and process of Canadian legal and court systems, contracts, the law of torts (particularly negligence and professional responsibility), forms of business organization, agency, professional services, property law (personal, real, and intellectual), banking, the legal aspects of credit, and employment law. The purpose of the course is to enhance the students' decision-making ability with respect to various business transactions, to aid in the legal planning related to business and to help identify, manage and control legal issues that arise in a business setting having regard to ethical considerations.

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.

This course offers an overview of the taxation of personal and corporate incomes of Canadian taxpayers as well as related tax planning and GST implications. It provides a detailed examination of the federal income tax law concerning income of individuals from employment, business and property. The implementation of the law and its effects, and issues in tax planning and other practical matters are explored. Legal interpretations of tax law are examined through practical problems and cases.
It is designed to give a basic understanding of the Income Tax Act and its administration. This is achieved by applying the law to practical problems and cases. Topics covered include administration of the tax system, residence, employment income, business and property income, capital gains, other income and deductions, computation of taxable income and taxes payable for individuals.

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.

This course includes an in-depth analysis of accounting for specific items in liabilities and shareholders' equity. Coverage includes a review of generally accepted accounting principles (GAAP), as codified in the CICA Handbook, that apply to the following topics: current and long-term liabilities, shareholders' equity, complex financial instruments, pensions and other post-employment benefits, corporate income taxes and leases. The calculation of earnings per share and the preparation of cash flow statements for more complex situations, in accordance with GAAP, are also covered in this course. The statement user perspective is reinforced through a review of financial statement analysis techniques at a more advanced level. 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.

This course, built on the foundations set in 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.

This introductory course covers the auditing principles and procedures applicable to both internal and external auditing. Students learn the principles of reporting, professional standards and ethics, legal liability, audit objectives, audit evidence, planning and analysis, materiality and risk, internal control, audit sampling and EDP auditing. Students use the functions and procedures for the revenue and collection cycle, acquisition and expenditure cycle, production and payroll cycle, and finance and investment cycle and also use auditing software for the related practice set.