Required Courses
Credits
| AC | 130 | Accounting I | 3 |
| AC 130 and AC 230 introduce the concepts and applications of financial accounting. Topics in AC 130 Accounting I include accounting concepts and principles, the recording process, preparing financial statements, internal control, cash and receivables. Prerequisites: Grade 12 Math or equivalent. | |||
| AC | 201 | Payroll Administration | 3 |
| This is an introductory course in payroll. Topics include employment standards, designation of individuals as employees or contractors, record keeping requirements, payroll calculations, taxable and non-taxable benefits, payroll journal entries, reporting requirements, and employee termination. Co-requisite: AC 130 | |||
| AC | 230 | Accounting II | 3 |
| Continuation of AC 130. Topics include: inventories, capital assets, current liabilities, owner's equity in partnerships and corporations, analyzing financial statements, the statement of cash flows and accounting information systems. Emphasis on problem solving and application of financial accounting to real life situations. Provides experience in maintaining a manual accounting system. Prerequisite: AC 130. | |||
| AC | 235 | Simply Accounting | 3 |
| Introduction to computerized accounting. Gain experience using Simply Accounting and basic knowledge of fully integrated microcomputer based accounting system. Software modules include general ledger, accounts receivable, accounts payable, payroll, inventory, services and project. Prerequisite: AC 230. | |||
| AC | 260 | Introduction to Taxation | 3 |
| This course is a study of current tax legislation as it relates to individuals. Students gain the knowledge needed to prepare personal income tax returns. Topics include the determination of various income sources, tax deductions, and tax credits used in calculating the tax liability of individuals. Co-requisite: AC 230. | |||
| AC | 280 | Applied Accounting Practices | 3 |
| This course exposes students to intermediary skills required by the business field. Students gain additional experience in the complete accounting cycle including day-to-day activities, government tax and payroll completion, Worker's Compensation Board (WCB) and some information on completing International Fuel Tax Agreement (IFTA) returns. Students learn more about accrual accounting and the importance of month end functions. Students convert a company from manual to computerized accounting. Prerequisite: AC 130. Co-requisites: AC 230 and AC 235. | |||
| CO | 131 | Communications I | 3 |
| Focuses on writing skills. Includes introduction to paragraphs, essays, research papers and business correspondence with emphasis on practical application for writing. | |||
| CO | 231 | Communications II | 3 |
| Emphasis on writing and formatting variety of business documents - letters, memos, proposals, instructions/procedures, reports (informal, semi-formal, formal) - and developing practical approach to solving business communication problems. Lectures, discussions, presentations, individual and group assignments used. Prerequisite: CO 131. | |||
| CU | 248 | Business Computer Applications | 3 |
| Covers combination of following computer applications: file management (Windows), word processing (Word), spreadsheets (Excel) and presentations (PowerPoint). More depth and application of topics follow overviews of individual application. Business topics stressed in examples. | |||
| Business Elective | 3 | ||
| Business Electives | 3 | ||
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