Business
Business Administration: Accounting Major Courses
Location
Lloydminster
Credential
Diploma
Program Length
2 years
10 common courses for 1st year business are offered online.
Year 1 required courses
AC 130 Accounting I - 3 credits |
| AC130 and AC230 introduce the concepts and applications of financial accounting. Topics in AC130 - Accounting I include accounting concepts and principles, the recording process, preparing financial statements, internal control, cash and receivables. Prerequisites: Grade XII Math or equivalent. Co-requisites: None |
AC 230 Accounting II - 3 credits |
| AC230 is a continuation of AC130. Topics included in AC230 - Accounting II are: inventories; capital assets; current liabilities; owner's equity in partnerships and corporations; analyzing financial statements; and the statement of cash flows. Emphasis is placed on problem solving and application of financial accounting to real life situations. It also provides students with experience in maintaining a manual accounting system. Prerequisites: AC 130. Co-requisites: None |
| BA 120 Organizational Behaviour - 3 credits |
| This course looks at the behaviour of individuals and groups in organizational settings in terms of various theories and models, and examines how such behaviour can be modified to improve organizational efficiency and effectiveness. Case studies, exercises, and role-plays drawn from real life are used to illustrate the principles involved. Pre/co-requisites: None |
| CO 131 Communications I - 3 credits |
| This course offers an opportunity for business students to improve their business communication skills. The course covers a broad spectrum of writing skills and business messages. Emphasis in this course is on writing and formatting a variety of business documents—emails, letters, memos, proposals, and instructions/procedures. Prerequisite: Grade 12 English or equivalent. Co-requisites: None |
| CO 231 Communications II - 3 credits |
| This course offers an opportunity for business students to improve their skills in two specific areas: written and oral communication. The written component of this course requires students to learn the fundamentals of report writing. The oral component of this course utilizes different multimedia technologies to hone the students’ oral presentation skills. Upon completion of this course, students will have mastered the technical skills required for effective written and oral business communication skills. Prerequisite: CO 131. Co-requisites: None |
| CU 248 Business Computer Applications - 3 credits |
| This course covers a combination of the following computer applications: file management (Windows), word processing (Word), spreadsheets (Excel), presentations (PowerPoint) and using relational databases (MS Access). More depth and application of topics follow overviews of each individual application. Business topics are stressed in examples used. Pre/co-requisites: None |
| EC 111 Microeconomics - 3 credits |
| Microeconomics deals with the choices we make under conditions of scarcity. The study of economics introduces student to analytical and problem-solving techniques that can be applied to consumer behavior, production decisions, market structures, and the price mechanism. This knowledge enables better decisions in business, private, and public life. Prerequisite: Grade XII Math or equivalent. Co-requisites: None |
| EC 211 Macroeconomics - 3 credits |
| Macroeconomics extends the principles learned in microeconomics to the national economy. The health of the economy is measured using gross domestic product (GDP), inflation, and employment. Business cycles, money and banking inform the monetary and fiscal policy that guides the maintenance of a healthy, growing, and prosperous country. Prerequisite: Grade XII Math or equivalent. Co-requisites: None |
MA 101 Business Mathematics - 3 credits |
| Solving practical financial and mathematical problems encountered in the business world is the focus of this course. It reviews the mathematics of ratios, percentage, and basic algebra and their applications to business problems. The principle of the time value of money is covered in depth with its important applications to finance, investments and capital budgeting. Use of financial calculators is emphasized throughout. Prerequisites: Grade XII Math or equivalent. Co-requisites: None |
| MK 170 Marketing Principles - 3 credits |
| This course is designed to develop knowledge and understanding of marketing techniques. It includes analysis of marketing operations, product assortment, price structure, channel of distribution, and promotion of goods and services. Pre/co-requisites: None |
Year 2 required courses
AC 235 Computerized Accounting - 3 credits |
| This is an introductory course in computerized accounting. The student gains experience using Sage 50 Accounting and through it a basic knowledge of a fully integrated Windows based accounting system. The modules of the software to be explored include the General Ledger, Accounts Receivable, Accounts Payable, Payroll, Inventory & Services, and Project.
NOTE: This software only operates on Windows-based machines; it is not compatible with Apple-based systems (Mac's). Students must have access to a Windows-based machine for any 'off-campus' work. Prerequisites: AC 130. Co-requisites: None |
AC 441 Intermediate Accounting I - 3 credits |
| Theoretical aspects of accounting are studied in-depth. Topics emphasize external financial reporting standards and the underlying accounting assumptions, concepts and principles pertaining to the accounting model. The course content includes accounting for operational assets, deferred and intangible assets, and long term intercorporate investments. Prerequisites: AC 230. Co-requisites: None |
| AC 450 Management Accounting - 3 credits |
| The course looks at how to prepare and use accounting information to plan operations, control activities and make decisions. Topics include product costing, cost-volume profit analysis, relevant costs for decision making, standard costing, and budgeting. Prerequisite: AC 230. Co-requisites: None |
AC 541 Intermediate Accounting II - 3 credits |
| This course is an in-depth study of accounting and reporting of long term liabilities and corporation equities. It also deals with the implications of taxation, leases, pensions, and financial statement analysis. Prerequisites: AC 441. Co-requisites: None |
| BA 440 Financial Management I - 3 credits |
| The objective of financial management is to provide the student with a basic understanding of the process of raising funds and their most profitable allocation within a business enterprise. Topics include financial markets, taxation, financial statement analysis, sources and valuation of debt and equity, fundamental capital budgeting, and leverage and risk management. Prerequisites: AC 130 & MA 101 |
| BA 540 Financial Management I - 3 credits |
| The objective of this second course in financial management is a continued emphasis of prerequisite concepts with further study in the areas of advanced capital budgeting, financing mix, dividend policy, working capital management, mergers, and international financial management. Prerequisites: BA 440 |
LA 180 Business Law - 3 credits |
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This course introduces essential concepts in business law and the judicial system. LA 180 focuses on current developments in business law, the increasing importance of information technology, the internet, intellectual property, and legal issues concerning small businesses. Topics covered include the law of contract, the legal and practical structure of business organizations, agency and vicarious liability, the law of limitations, the law of negligence, and an overview of the legal system in Canada. Pre/co-requisites: none |
MA 201 Business Statistics - 3 credits |
| This course is an introduction to statistical concepts and techniques, progressing to inferential statistics. The techniques introduced are used in all the functional areas of business. Topics include data presentation, probability distributions, sampling and estimation, hypothesis testing, time series analysis, non-parametric tests, regression, and correlation. Prerequisite: MA 101. Co-requisites: None |
| Business Electives - 6 credits |
| You'll choose two 3-credit electives. You'll work with the academic advisor to match your interests with the course schedule. In the meantime, check out your options on the business electives page. |