Accounting (ACCT) | Melville School of Business
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ACCT 1110 3 credits
Introductory Financial Accounting I
Students will learn to prepare financial statements using Canadian Generally Accepted Accounting Principles (GAAP). Students will be introduced to the accounting cycle, accrual accounting concepts, and the asset side of the balance sheet, specifically cash, receivables, inventory, and long-lived assets for service and merchandising companies operating as a sole proprietorship. This course is designed to be followed by ACCT 1210, which covers the liabilities and equity side of the balance sheet as well as partnerships and corporations. For graduation purposes a maximum of 6 credits can be obtained for any combination of ACCT 1110, ACCT 1210 and ACCT 2293.
Level: UG
ACCT 1150 3 credits
Introduction to Personal Finance
This course covers the six-step financial planning process utilized in making basic financial planning decisions. Students will be introduced to basic financial literacy, goal setting, budgeting, personal financial statements (cash flow statement and balance sheet), tax planning, money & credit management, protecting assets and income, investing money, and planning retirement and estate.
Level: UG
ACCT 1160 3 credits
Accounting Essentials for Non-Business Students
Students will learn the basic concepts of financial accounting, managerial accounting and personal finance. They will study planning, budgeting, and decision-making techniques from a financial perspective. Note: This survey course is intended for students who do not plan to pursue a School of Business credential.
Level: UG
ACCT 1210 3 credits
Introductory Financial Accounting II
Students will further develop their skills in preparing financial statements in accordance with Canadian Generally Accepted Accounting Principles (GAAP). Students will learn recognition and measurement techniques for liabilities, shareholder's equity and investments as well as accounting for partnerships and corporations and preparing cash flow statements. Students will analyze and interpret financial statement results. This course is designed to be preceded by ACCT 1110, which covers the accounting cycle and the assets side of the balance sheet. For graduation purposes a maximum of 6 credits can be obtained for any combination of ACCT 1110, ACCT 1210 and ACCT 2293.
Level: UG
Prerequisite(s): ACCT 1110
ACCT 2235 3 credits
Introductory Taxation
Students will learn the fundamental principles and concepts of Canadian federal income tax, including a conceptual structure of the Income Tax Act, and the Goods and Services Tax ("GST"). Students will learn to apply the rules and regulations to practical cases through detailed exercises and taxpayer scenarios. They will learn to identify and fulfill a taxpayer’s compliance and reporting requirements, including the determination of the components of the taxpayer's Net Income for Tax Purposes, Taxable Income, and the calculation of income taxes payable for an individual. They will also learn to prepare a GST return for businesses.
Level: UG
ACCT 2293 3 credits
Accelerated Introductory Financial Accounting
Students will learn to prepare and interpret financial statements for corporations in accordance with Canadian Generally Accepted Accounting Principles (GAAP). Students will learn about the accounting information system, accrual accounting concepts, accounting for service and merchandising operations, the reporting and analysis of inventory, receivables, long-lived assets, liabilities, shareholders' equity and investments, and the preparation of cash flow statements. The user-oriented approach will include performance measurement and the evaluation and analysis of financial statements by external decision-makers. This course is an accelerated and condensed version of ACCT 1110 and ACCT 1210. Note: For graduation purposes a maximum of 6 credits can be obtained for any combination of ACCT 1110, ACCT 1210 and ACCT 2293.
Level: UG
ACCT 3310 3 credits
Intermediate Financial Accounting I
Students will examine accounting theory and current Canadian practice in the measurement, recording and reporting of financial information, with emphasis on the accounting for assets.
Level: UG
ACCT 3320 3 credits
Cost and Management Accounting I
Students will learn how to use internal accounting information for decision making in manufacturing and other organizations. Students will study a variety of management accounting topics such as cost terms and concepts, alternative costing systems, cost/volume/profit relationships, budgeting and profit planning, relevant costing, variance analysis, segmented reporting and the importance of ethics.
Level: UG
ACCT 3335 3 credits
Intermediate Taxation
The students will learn about business income, property income, and capital gains and losses and their tax effects on individual and corporate taxpayers. They will learn about the different types of corporate taxpayers, and how these factors and the sources of income impact on the calculation of corporate tax liabilities, including the small business deduction and the taxation of investment income for Canadian Controlled Private Corporations. The students will learn to identify opportunities for Canadian income tax planning and suggest effective tax solutions, by integrating the tax consequences of business decisions at the personal and corporate level.
Level: UG
Prerequisite(s): ACCT 2235
ACCT 3380 3 credits
Managerial Finance
Students will be introduced to corporate finance and obtain an understanding of the role and function of financial management. Students will learn financial ratio analysis, how to determine cash flows, time value of money, how to value debt and equity investments, capital budgeting techniques, and they will learn about cost of capital and capital structure.
Level: UG
ACCT 3410 3 credits
Intermediate Financial Accounting II
Students will examine accounting theory and current Canadian practice in the measurement, recording and reporting of financial information with emphasis on the accounting for liabilities and owners' equity.
Level: UG
Prerequisite(s): ACCT 3310
ACCT 3444 3 credits
Auditing
Students will study the nature and purpose of audit and assurance engagements and the auditing process from planning to completion. Topics covered include planning, methodology, standards, documentation, evidence, materiality, risk, internal controls, sampling, audit procedures, and audit reports. The focus will be on external independent financial statement audits.
Level: UG
Prerequisite(s): All of (a) ACCT 3310, (b) CBSY 2306 or CBSY 2205, and (c) BUQU 1230, CRIM 2103, PSYC 2300, SOCI 2365, STAT 1115, or STAT 2342
Attribute: BUSI
ACCT 4111 3 credits
Introduction to Organizational Fraud
Students will explore fraud in organizations, including the economic, social, and financial reporting impact from a Canadian management perspective. Students will be introduced to fraud-specific terminology and current research. Students will learn the fundamentals of recognizing, deterring, and detecting internal fraud, including how people and technology both contribute to, and mitigate, fraud risk. This course is equivalent with ACCT 3111. Students may earn credit for only one of these courses.
Level: UG
Prerequisite(s): 60 credits from courses at the 1100 level or higher.
Attribute: BUSI
ACCT 4120 3 credits
Financial Statement Presentation and Analysis
Through case analysis, students will integrate essential business competencies—such as financial accounting, audit, management accounting, finance, tax, and strategy—applied to CPA-style cases. Students will research and apply a financial reporting framework: International Financial Reporting Standards (IFRS) and/or Accounting Standards for Private Enterprises (ASPE). Recommendations will be developed using both qualitative and quantitative analysis. Students will evaluate financial statements, including presentation and note disclosure in accordance with generally accepted accounting principles (GAAP).
Level: UG
ACCT 4150 3 credits
International Issues for Financial Managers
Students will study specific topics in international financial management. They will learn about the international business environment within which a multinational entity operates and about foreign exchange markets. Students will learn about risks arising from doing business internationally and strategies how to manage these risks. Students will apply financial management concepts such as availability and cost of capital, capital budgeting, working capital management and taxation in a multi-national environment. Note: ACCT 4380 is strongly recommended.
Level: UG
Prerequisite(s): 9 credits from courses in ACCT at the 3000 level or higher, including ACCT 3380
Attribute: BUSI
ACCT 4199 3 credits
Accounting Theory
Students will study practical and theoretical models, including: market efficiency, present value accounting, standard setting, executive compensation, earnings management and agency theory. They will examine the contributions of economics, finance and other disciplines to accounting theory, and will evaluate current issues and problems in the field.
Level: UG
Attribute: BUSI
ACCT 4320 3 credits
Cost and Management Accounting II
Students will study a variety of management accounting topics including flexible budgets, standard costs, variance analysis and investigation decisions, cost behavior, cost allocation. Topics also covered are: linear programming, joint products and by-products, special issues of process costing, alternative inventory models, pricing theory and strategies, and decentralization and transfer pricing. In addition, the course will cover the quality, operations costing, statistical analysis and linear models as well as selected current issues.
Level: UG
Prerequisite(s): ACCT 3320
ACCT 4335 3 credits
Advanced Taxation
The students will study a variety of complex tax issues such as corporate reorganizations, amalgamation, wind-up, loss utilization and the limitation of losses from an acquisition of control, estate-planning, business acquisitions and divestitures either in the form of assets or shares. They will also learn about specialized topics such as the use of partnerships and trusts as tax planning tools, and the taxation of non-residents. In analyzing and integrating the business, financial, succession-planning and income tax consequences of these complex transactions and situations, the students will gain a deeper understanding of the effects of the Income Tax Act on business decisions.
Level: UG
ACCT 4360 3 credits
Financial Modelling and Data Analytics Using MS-Excel
Students will learn and practice advanced MS-Excel techniques. They will also be introduced to data analytics software. They will build financial models to make decisions relating to cost accounting, capital budgeting and linear programming problems. Students will develop pro-forma financial statements and learn to work with pivot tables applied to data mining and analysis situations. Students will also use statistical techniques, such as single and multi-variable regression analysis and various forecasting methodologies. Note: ACCT 4380 is strongly recommended.
Level: UG
ACCT 4380 3 credits
Intermediate Corporate Finance
Students will describe, apply and evaluate corporate finance concepts and techniques used in forecasting, financial planning, working capital management and dividend policy decisions. Students will apply valuation techniques to more advanced business valuations. Students will learn about derivative financial instruments, mergers and acquisitions and they will be introduced to international corporate finance.
Level: UG
Prerequisite(s): ACCT 3380 and 6 credits from courses in ACCT at the 3000 level or higher
ACCT 4445 3 credits
Auditing 2
Students will learn how to prepare an audit file using a computerized application with emphasis on the audit process and audit documentation. Students will build proficiency in understanding and applying auditing standards to simulated audit and assurance engagements. Students will explore the use of data analytics, application of software or data visualizations when applying audit procedures. Students will explore current and advanced issues affecting the auditing profession, with a practical focus on career preparation.
Level: UG
Attribute: BUSI
ACCT 4455 3 credits
Advanced Financial Accounting
Students will study the current issues in financial reporting, including intercorporate investments, business combinations, joint arrangements, foreign transactions, hedging, foreign translation, and not-for-profit organizations.
Level: UG
Prerequisite(s): ACCT 3410
Attribute: BUSI
ACCT 4500 3 credits
Data Analytics and Artificial Intelligence for Accountants
Data Analytics and Artificial Intelligence for Accountants equips accounting students with advanced skills in data analysis and AI applications relevant to the accounting field. Students will learn to manipulate and analyze financial datasets, create interactive data visualizations, and leverage AI technologies—including Large Language Models—to enhance accounting tasks and decision-making. The course also addresses ethical and legal considerations in the use of AI and data analytics, preparing students to responsibly integrate these technologies into their professional practice.
Level: UG
Prerequisite(s): All of (a) ACCT 3380, (b) ACCT 4320, (c) CBSY 2205 or CBSY 2306, and (d) BUQU 1230, CRIM 2103, PSYC 2300, SOCI 2365, STAT 1115, or STAT 2342
Attribute: BUSI
ACCT 4650 3 credits
Not-For-Profit Management and Financial Reporting
Students will learn the unique aspects of management and financial reporting for not-for-profit organizations (NFPO). Students will learn the legal process and tax implications of incorporation and the distinction between NFPOs and registered charities. Students will gain real-world experience by volunteering with a NFPO and conducting an integrated analysis of structure, governance, strategic planning, fundraising, volunteer management, performance measurement, financial management and annual reporting of the NFPO.
Level: UG
Attribute: BUSI
ACCT 4720 3 credits
Advanced Managerial Accounting
Students will utilize advanced managerial accounting theories in planning and decision making in various business situations. Students will assess overall business needs. Students will design and evaluate integrative management accounting strategies through case analysis and projects.
Level: UG
ACCT 4780 3 credits
Advanced Corporate Finance
Students will learn to apply current financial management theories using a case-based approach. Students will apply corporate finance techniques to maximize the economic value of the firm for its shareholders. Students will learn how to identify and resolve the issues, problems and challenges faced by financial managers in today's complex financial environment. Note: ACCT 4380 is strongly recommended.
Level: UG
Prerequisite(s): ACCT 3380 and 6 credits from courses in ACCT at the 3000 level or higher
ACCT 4900 3 credits
Special Topics in Accounting
Students explore a specialized area of study in accounting selected by Accounting faculty. The course will emphasize depth in exploring a specific topic impacting businesses. Students learn through lectures, collaborative discussions, case studies and other activities. Note: The specific topic for the course will be established in advance by the department. Please check with the department for proposed offerings. Students may take this course once.
Level: UG
Attribute: BUSI
ACCT 5110 4 credits
Intermediate Financial Accounting
Students will examine accounting theory including the conceptual framework of financial reporting and current Canadian practice in the measurement, recording and reporting of financial information using both International Financial Reporting Standards (IFRS) and Accounting Standards for Private Enterprises (ASPE). This course is designed to meet the entry requirements for the Chartered Professional Accountant (CPA) Professional Education Program (PEP).
Level: UG
ACCT 5220 3 credits
Introductory Managerial Accounting
Students will study introductory topics in managerial accounting including: an introduction to managerial costing terms, concepts, product costing, cost behaviors and cost-volume-profit analysis; job and activity based costing systems; a basic framework of budgeting for both merchandising firms and manufacturing operations; standard costing and variance analysis; relevant costing, segmented statements and analyses of various management strategic and operational decisions; an introduction to performance measurement. This course is designed to meet the entry requirements for the Chartered Professional Accountant (CPA) Professional Education Program (PEP). Note: It is recommended that prerequisite courses are taken within the last three years.
Level: UG
ACCT 5335 4 credits
Taxation
Students will learn the fundamental principles and rules of the Federal Income Tax Act, the Excise Tax Act, and the administrative processes of the Canada Revenue Agency, to assist and advise individual and corporate taxpayers in determining their tax liabilities, and meeting their tax compliance and reporting requirements. They will analyze the taxpayer profiles and financial transactions in order to identify, evaluate and recommend appropriate tax-planning opportunities and strategies. This course is designed to meet the entry requirements for the Chartered Professional Accountant (CPA) Professional Educational Program (PEP).
Level: UG
ACCT 5480 4 credits
Corporate Finance
Students will obtain an understanding of the basic concepts in corporate finance: the role and function of financial management, financial analysis, determination of cash flows, time value of money, valuation of investments, capital budgeting, cost of capital, sources of capital and capital structure, working capital management and dividend policy. Mergers and acquisitions, derivative instruments and international corporate finance topics are also introduced. This course is designed to meet the entry requirements for the Chartered Professional Accountant (CPA) Professional Education Program (PEP).
Level: UG
ACCT 5500 3 credits
Data Analytics for Accountants
Students will understand and assess the role of data analytics in accounting to provide value-added consulting to key business stakeholders. Through the use of data analytical tools and critical thinking skills, students will be able to build visualizations to analyze data differently using a variety of perspectives. This course is designed to meet the competency-based entry requirements for the Chartered Professional Accountant (CPA) Professional Educational Program (PEP).
Level: UG
ACCT 5510 4 credits
Advanced Financial Accounting
Students will study advanced issues in financial reporting, including intercorporate investments, business combinations, foreign exchange, foreign operations, and not-for-profit organizations. This course is designed to meet the entry requirements for the Chartered Professional Accountant (CPA) Professional Education Program (PEP).
Level: UG
Prerequisite(s): ACCT 5110
ACCT 5645 4 credits
Audit and Assurance
Students will study auditing principles and internal control. They will explore at length the nature and purpose of audit and assurance engagements and the principles behind these engagements. Topics covered include planning, methodology, standards, documentation, evidence, materiality, risk, internal controls, audit testing, audit reports, internal audit and current standards. The focus will be on external independent financial statement audits. This course is designed to meet the entry requirements for the Chartered Professional Accountant (CPA) Professional Education Program (PEP).
Level: UG
Prerequisite(s): ACCT 5110
ACCT 5720 3 credits
Advanced Managerial Accounting
Students will study a variety of management accounting topics and utilize advanced managerial accounting theories in planning and decision making in various business situations, which may include case analysis and projects. This course is designed to meet the entry requirements for the Chartered Professional Accountant (CPA) Professional Education Program (PEP).
Level: UG
Prerequisite(s): ACCT 5220
ACCT 5800 4 credits
Strategy and Governance
Students will understand and assess the role of corporate governance within an organization. They will design and compare alternative business strategies and their associated objectives and actions as well as the implications of implementation. This course is designed to meet the competency-based entry requirements for the Chartered Professional Accountant (CPA) Professional Educational Program (PEP).
Level: UG
Department's website: kpu.ca/business/
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