Dhillon School of Business
Introductory Accounting
Credit hours: 3.00
Contact hours per week: 3-0-0
Introduction to the financial accounting process, including consideration of the basic concepts underlying the preparation of financial statements. Issues relating to the identification, use, measurement, interpretation and communication of financial information will be presented. The focus of Accounting 2100 is on external users of information about an organization.
Equivalent:Management 2100 (prior to 2021/2022)
Lib Ed Req:Social Science
Management Accounting
Credit hours: 3.00
Contact hours per week: 3-0-0
Introduction to the role of management accounting in the process of gathering and applying information used to plan, make decisions, evaluate performance and control an organization. The focus of Accounting 2400 is on internal users of information about the organization.
Prerequisite(s):Accounting 2100
Corequisite(s):Economics 1010 AND
One of Statistics 1770 or [Health Sciences 3450/Psychology 3450 and admission to the B.HSc./B.Mgt. Combined Degrees program]
OR
Admission to the Post-Bachelor Certificate in Accounting Fundamentals
OR
Admission to the Combined Post-Bachelor Certificates in Accounting
Equivalent:Management 2400 (prior to 2021/2022)
Note:All prerequisite courses must have a minimum 'C-' grade.
Intermediate Financial Accounting I
Credit hours: 3.00
Contact hours per week: 3-0-0
Examination of generally accepted accounting principles for publicly accountable and private companies with respect to assets and income. The accounting cycle will be reviewed.
Corequisite(s):Finance 3040
OR
Admission to the Post-Bachelor Certificate in Advanced Accounting
OR
Admission to the Combined Post-Bachelor Certificates in Accounting
Equivalent:Management 3100 (prior to 2021/2022)
Intermediate Financial Accounting II
Credit hours: 3.00
Contact hours per week: 3-0-0
Examination of generally accepted accounting principles for publicly accountable and private companies with respect to liabilities and equity. Case analysis will be an integral part of the course.
Prerequisite(s):Accounting 3100
OR
Admission to the Post-Bachelor Certificate in Advanced Accounting
Equivalent:Management 3101 (prior to 2021/2022)
Note:All prerequisite courses must have a minimum 'C-' grade.
Cost Accounting
Credit hours: 3.00
Contact hours per week: 3-0-0
The study of cost systems and the development of cost information, cost management and the use of cost information in managerial decision making. Topics include: cost terminology and cost behaviour, product costing (job order, process and operations costing), cost allocation including activity-based costing, variable costing, cost estimation, cost-volume-profit analysis, and using cost information to make cost, revenue, production and quality decisions. This course seeks to develop analytical and problem-solving skills.
Prerequisite(s):Accounting 2400
OR
Admission to the Post-Bachelor Certificate in Advanced Accounting
Equivalent:Management 3130 (prior to 2021/2022)
Note:All prerequisite courses must have a minimum 'C-' grade.
Management Control Systems
Credit hours: 3.00
Contact hours per week: 3-0-0
The study of management control systems and behavioural issues in accounting. This course uses cases to study the structure and processes of management control systems in various types of organizations. Topics include: behaviour in organizations, responsibility centers, transfer pricing, strategy and strategic planning, budget preparation, performance measurement and analyzing financial performance (variance analysis), management compensation, and controls for differentiated strategies. This course seeks to develop critical thinking, written and oral communication and case analysis skills.
Prerequisite(s):Accounting 3130 AND
One of Writing 1000, English 1900, Management 2081, a final grade of 80% or higher in AB high school English Language Arts 30-1, successful completion of a writing challenge test (see information found at www.ulethbridge.ca/dhillon/advising-faqs), admission to the Post-Bachelor Certificate in Accounting Fundamentals, or admission to the Combined Post-Bachelor Certificates in Accounting
OR
Admission to the Post-Bachelor Certificate in Advanced Accounting
Corequisite(s):Finance 3040
OR
Admission to the Post-Bachelor Certificate in Advanced Accounting
Equivalent:Management 3131 (prior to 2021/2022)
Note:All prerequisite courses must have a minimum 'C-' grade.
Introduction to Tax
Credit hours: 3.00
Contact hours per week: 3-0-0
The objective of this course is to provide sufficient exposure to the workings of the personal and corporate Canadian income tax systems so that individuals are able to incorporate this knowledge into everyday life. Taxes impact almost all financial, and many non-financial, decisions. The after-tax consequences can only be appreciated if the decision maker understands the workings of the Canadian tax system and can plan for the appropriate outcomes. Emphasis is placed on applying, analyzing, and evaluating introductory concepts as they pertain to tax planning and decision making.
Prerequisite(s):Accounting 2400
OR
Finance 3480
OR
Admission to the Post-Bachelor Certificate in Advanced Accounting
Equivalent:Management 3151 (prior to 2021/2022)
Note:All prerequisite courses must have a minimum 'C-' grade.
Auditing
Credit hours: 3.00
Contact hours per week: 3-0-0
An introduction to the economic, ethical, and legal context of financial statement auditing, materiality, audit risk, internal controls, audit planning, and audit sampling.
Prerequisite(s):Accounting 3100
OR
Admission to the Post-Bachelor Certificate in Advanced Accounting
Equivalent:Management 3160 (prior to 2021/2022)
Note:All prerequisite courses must have a minimum 'C-' grade.
Accounting Information Systems and Data Analytics
Credit hours: 3.00
Contact hours per week: 3-0-0
Examination and application of information technology and data analytics in an accounting and business context. Typical topics will include: information systems concepts; presentation of accounting information for management decision making; business case for systems in organizations; key accounting systems and technology used by organizations; information quality; data and information modelling; data analytics and visualization for accounting; information systems life cycle; and accounting information systems risks and controls.
Prerequisite(s):Accounting 2100 AND
Accounting 2400 AND
One of Economics 2900 or Statistics 2780
OR
Admission to the Post-Bachelor Certificate in Advanced Accounting
Mutually Exclusive:
Management 3062
Equivalent:Management 3171 (prior to 2021/2022);
Management 3170 (prior to 2020/2021)
Note:The Accounting prerequisite courses must have a minimum 'C-' grade.
Analyzing Cases in Accounting
Credit hours: 3.00
Contact hours per week: 3-0-0
This course provides a case-based examination of issues in financial and managerial accounting. Students will develop a conceptual framework for approaching and resolving integrated accounting cases, as well as sharpen their analytical, technical, communication, and decision-making competencies. Through case analysis, this course encourages students to practice critical thinking, interpret and contextualize complex information, and communicate professionally. As a result, students will gain proficiency in evaluating unstructured business and accounting problems.
Prerequisite(s):Accounting 3101 AND
Accounting 3130
OR
Admission to the Post-Bachelor Certificate in Advanced Accounting
Corequisite(s):One of Writing 1000, English 1900, final grade of 80% or higher in AB high school English Language Arts 30-1, successful completion of a writing challenge test (see information found at www.ulethbridge.ca/dhillon/advising-faqs), or admission to the Post-Bachelor Certificate in Advanced Accounting
Equivalent:Management 3180 (prior to 2021/2022)
Note:All prerequisite courses must have a minimum 'C-' grade.
Not-for-Profit and Public Sector Accounting and Performance Management
Credit hours: 3.00
Contact hours per week: 3-0-0
The purpose of this course is to provide students with an understanding of performance management and reporting, internal controls, and decision-making in public sector and not-for-profit organizations. The course integrates related professional accounting standards and non-financial measures with a variety of learning activities. Students will engage in analysis and problem-solving in government and not-for-profit contexts, with an emphasis on stakeholder expectations and sector-specific performance management.
Prerequisite(s):Accounting 2100
OR
Admission to the Post-Bachelor Certificate in Advanced Accounting
OR
Admission to the Combined Post-Bachelor Certificates in Accounting
Equivalent:Management 3190 (prior to 2021/2022);
Management 3850 (Government and Not-For-Profit Accounting) (prior to 2020/2021)
Lib Ed Req:Social Science
Note:All prerequisite courses must have a minimum 'C-' grade.
Advanced Financial Accounting
Credit hours: 3.00
Contact hours per week: 3-0-0
The study of financial accounting standards for long term investments, including consolidation techniques, accounting for transactions in foreign currency, translation of foreign currency financial statements, and an introduction to accounting for not-for-profit organizations.
Prerequisite(s):Accounting 3101
OR
Admission to the Post-Bachelor Certificate in Advanced Accounting
Equivalent:Management 4110 (prior to 2021/2022)
Note:All prerequisite courses must have a minimum 'C-' grade.
Accounting 4125/Agricultural Enterprise Management 4125
Accounting and Agricultural Enterprises
Credit hours: 3.00
Contact hours per week: 3-0-0
This course examines the issues distinct to financial and managerial accounting and taxation for agri-business. Topics include financial reporting and measurement of biological assets and products; exploration of government assistance and related accounting issues; costing, control, and valuation challenges related to agricultural assets, particularly inventory; and taxation and succession planning. An overview of the audit process and related preparation may also be provided.
Prerequisite(s):Accounting 2100 AND
Accounting 2400
OR
Admission to the Post-Bachelor Certificate in Advanced Accounting
Corequisite(s):Finance 3040
OR
Admission to the Post-Bachelor Certificate in Advanced Accounting
Equivalent:Management 4125 (prior to 2021/2022)
Advanced Management Accounting
Credit hours: 3.00
Contact hours per week: 3-0-0
This course mostly consists of reviewing and solidifying previously taught material and learning to integrate and apply it to real-life cases, so recommendations are technically accurate, comprehensive, reflective of a company's strategic context and, ultimately, useful to management. Through hand-in case assignments and daily examination of unstructured cases, the course assists in the development of critical thinking (judgement, analysis, diagnostic and evaluation) along with the ability to communicate persuasively, using both oral and written formats. These skills are the hallmark of any professional. The small class size permits students to gain confidence in presenting ideas and to receive considerable guidance and feedback on written case reports. The focus on case analysis and writing skills will be highly valuable in students' professional accounting education program.
Corequisite(s):Accounting 3131
OR
Admission to the Post-Bachelor Certificate in Advanced Accounting
Equivalent:Management 4130 (prior to 2021/2022)
Note:All prerequisite courses must have a minimum 'C-' grade.
Advanced Tax
Credit hours: 3.00
Contact hours per week: 3-0-0
The objective of this course is to provide advanced exposure to the workings of the personal and corporate Canadian income tax systems. Emphasis is placed on applying, analyzing, synthesizing, and evaluating advanced concepts as they pertain to tax planning and decision making. Topics such as individual tax planning, corporate tax planning, corporate reorganizations, partnerships, business acquisitions and divestitures, business valuations, international business expansion, and employee compensation will be covered.
Prerequisite(s):Accounting 3100 AND
Accounting 3151
OR
Admission to the Post-Bachelor Certificate in Advanced Accounting
Equivalent:Management 4151 (prior to 2021/2022)
Note:All prerequisite courses must have a minimum 'C-' grade.
Accounting Theory
Credit hours: 3.00
Contact hours per week: 3-0-0
The study of theoretical constructs such as efficient markets, agency and economic consequences which impact the preparation and use of accounting information. Focus is on applying the theories to understand and analyze current issues in accounting practice. The course is designed to provide students with the opportunity to exercise and improve skills in critical thinking, persuasive writing and oral communication.
Prerequisite(s):Accounting 3100 AND
One of Writing 1000, English 1900, Management 2081, final grade of 80% or higher in AB high school English Language Arts 30-1, successful completion of a writing challenge test (see information found at www.ulethbridge.ca/dhillon/advising-faqs), admission to the Post-Bachelor Certificate in Accounting Fundamentals, or admission to the Combined Post-Bachelor Certificates in Accounting
OR
Admission to the Post-Bachelor Certificate in Advanced Accounting
Corequisite(s):Accounting 3101 AND
Accounting 3160
OR
Admission to the Post-Bachelor Certificate in Advanced Accounting
Equivalent:Management 4160 (prior to 2021/2022)
Note:All prerequisite courses must have a minimum 'C-' grade.