Accounting

Cheques and balances. It all adds up.

NEW! Work towards your Advanced Certificate in Accounting and Finance (ACAF) with applied courses

Course Descriptions

Note: Course numbers have changed but course titles and content have not.

In-person and online formats now share the same course number. Take care to choose your desired format when enrolling.

See a full list of new and previous course numbers.

Core Courses

ACC 925 Introductory Financial Accounting (3 Units)

Examine generally accepted accounting principles, the transaction cycle, financial statements and the balance sheet. Recommended prerequisite: ACC 830 or equivalent

Prerequisite: Basic Bookkeeping or Equivalent
Instructors: Claire St. PierreCarol TristaniPatricia Zima

ACC 926 Intermediate Financial Accounting I (3 Units)

Study the reporting environment, accounting process and asset valuation issues. Special topics include accounting for changes, errors and prior period adjustments.

Prerequisite: Introductory Financial Accounting or equivalent
Instructors: Claire St. PierreHelen MontouxGlenn SkrubbletrangPatricia Zima

ACC 927 Intermediate Financial Accounting II (3 Units)

Examine current financial reporting requirements and practices for liabilities and shareholders’ equity, concentrating on the theoretical application and highlighting of other regulatory requirements.

Prerequisite: Intermediate Financial Accounting I or equivalent
Instructors: Claire St. PierrePatricia ZimaJeffrey O’LearyGlenn Skrubbletrang

ACC 928 Introductory Management Accounting (3 Units)

Study managerial and cost accounting issues as a framework for approaching contemporary cost problems.

Prerequisite: Introductory Financial Accounting or equivalent
Instructors: Michael MichalskiRichard Michalski

ACC 929 Intermediate Management Accounting (3 Units)

Build on the concepts of cost accumulation and allocation. Examine cost-volume-profit analysis and capital budgeting.

Prerequisite: Introductory Financial Accounting + Introductory Management Accounting or equivalent
Instructors: Michael MichalskiRichard MichalskiJeffrey O’LearyDom Cianflone

Specialist Courses

ACC 930 Advanced Management Accounting (3 Units)

Building on models presented in Intermediate Management Accounting, study how systems and information are structured for managerial planning, decision making and evaluation.

Prerequisite: Introductory Financial Accounting + Intermediate Management Accounting or equivalent
Instructors: Kris KrishnanGlenn Skrubbletrang

ACC 931 Auditing (3 Units)

Explore procedures involved in auditing internal corporate functions and services. Emphasis is placed on audit, evidence gathering, internal control and statistical sampling.

Prerequisite: Intermediate Financial Accounting II + Introductory Management Accounting + Management Information Systems or equivalent
Instructors: Greg CaersClaire St. Pierre

ACC 932 Management Information Systems (3 Units)

Explore system analysis, design and implementation with reference to the relationship between system management and organizational development.

ACC 933 Financial Management (3 Units)

Study asset and equity management with a focus on working capital levels, capital structure and distribution of profits.

Prerequisite: Intermediate Financial Accounting II + Intermediate Management Accounting or equivalent
Instructors: Frank TristaniKris Krishnan

ACC 934 Advanced Financial Accounting (3 Units)

This course deals with more advanced topics in financial accounting and reporting with an emphasis on business combinations and foreign currency transactions and translation. Accounting for non-profit sector organizations will also be examined with emphasis on financial reporting issues and objectives, financial statement disclosures and fund accounting.

Prerequisite: Intermediate Financial Accounting I or equivalent
Instructors: Carol Tristani

ACC 937 Taxation I (3 Units)

Examine the theory and application of the Income Tax Act as it relates to both individuals and corporations.

Prerequisite: Intermediate Financial Accounting II or equivalent
Instructors: Claire St. PierreChristine Cooke

ACC 938 Taxation II (3 Units)

Continue to examine the theory and application of the Income Tax Act as it relates to corporations.

Prerequisite: Taxation I or equivalent
Instructors: Jamie LiddicoatChristine Cooke

Basic Courses

ACC 818 Economics (3 Units)

Understand economics, including the basic principles of microeconomics and macroeconomics. Some knowledge of graphs and equations is required. *ACC 829 – Preparatory Mathematics is recommended as a pre-requisite to this course.

Instructors: Jeffrey O’LearyMike McEleny

ACC 829 Preparatory Mathematics (1.5 Units)

This course is intended to provide students with a thorough review and strong understanding of the fundamental mathematical concepts, theories and their application, as needed for various CCE diploma and certificate programs. Students will review and become proficient with the basic mathematical principles and skills commonly found in a business environment and reinforced in numerous courses at CCE. The application of these concepts and skills to business, economics and statistics is emphasized throughout the course.

Instructors: Helen MontouxJeffrey O’Leary

ACC 830 Basic Bookkeeping (1.5 Units)

Review fundamental bookkeeping principles and skills associated with a senior high school-level understanding of bookkeeping.

Instructors: Helen Montoux

ACC 855 Business Statistics (3 Units)

Understand statistical techniques commonly used in solving business problems and understanding market research. *ACC 829 – Preparatory Mathematics is recommended as a pre-requisite to this course.

Instructors: Jeffrey O’LearyMike McEleny

ACC 920 Effective Communication (3 Units)

Develop critical thinking, research, writing, editing, and presentation skills. Learn strategies for writing effective business summaries and reports. Explore the tools and techniques for successfully preparing for and writing examinations.
Antirequisite: BUS 850 Business Communications (3 Units)

BUS 436 Business Law (3 Units)

Gain insight on legal topics that accountants and general business managers encounter to recognize where legal problems exist and what avenues are open to resolve them.

Instructors: Craig StephensonNancy Van Dorp

BUS 825 Business Foundations (3 Units)

Study business in a Canadian context, including finance, personnel, marketing, operations and general management.

Instructors: Jeff MayPatsy Marshall

BUS 852 Business Strategy (3 Units)

Gain practical training in setting goals and objectives for organizations and in creating business strategies and plans.

Prerequisite: Business Foundations
Instructors: John NashidJeff May

HRM 821 Organizational Behaviour ^ (3 Units)

Explore human behaviour through influences that affect productivity, efficiency and organizational effectiveness through group work and case material.

Instructors: Frank TristaniHeather Pollex