Diploma in AccountingCourse DescriptionsDA 01 Financial Accounting Fundamentals (39 Hours) This course will give students an overview of accounting concepts and the preparation of financial statements. Students will be introduced to accounting for merchandising activities; inventories; internal control and accounting for cash; investments held for the short term, and receivables; capital assets; current and long-term liabilities; accounting for partnerships and corporations; the cash flow statement and the conceptual framework of accounting. DA 02 Micro & Macro Economics (39 Hours) This course will introduce students to the study of economics, elasticity and price regulation, production costs, and market structures. Students will also review macroeconomics, economic indicators, expenditure decisions, money, banking and interest rates. They will have the opportunity to analyze unemployment, inflation and the global environment. DA 03 Business Law (39 Hours) In this course students will analyze the Canadian legal system. The course will cover topics related to tort law, professional liability, contracts, debtor and creditor relations, and business organizations. DA 04 Business Communication (35 Hours) DA 05 Business Quantitative Analysis (39 Hours) DA 06 Financial Accounting: Assets (39 Hours) In this course students will be introduced to financial reporting, accounting concepts, the income statement, balance sheet presentation, and the cash flow statement. They will also analyze revenue and expense recognition; interest concepts of future and present value; current financial assets and current liabilities; inventory; investment and financial instruments; and capital assets. DA 07 Management Accounting Fundamentals (39 Hours) The purpose of this course is to focus on basic concepts of management accounting, costing, and budgeting. The course will also cover pricing and trends in management accounting. DA 08 Public Speaking (20 Hours) This course will provide expertise and feedback on all aspects of public speaking. It is designed to provide strategies to develop excellence in public speaking. Students will acquire confidence in all aspects of communication, written and impromptu speeches, audio-visual aids, body language, active listening and supportive evaluation. DA 09 Managing Information Systems (39 Hours) This course is an introduction to information systems. Students will study the foundations of computer systems, files and databases, the systems development process, information systems solutions design, and systems implementation, maintenance, review, and audit. They will also develop an understanding of networks, telecommunications, e-commerce, transaction processing and enterprise resource planning. DA 10 Corporate Finance Fundamentals (39 Hours) Students will be introduced to corporate finance, security valuation, and determinants of interest rates. They will review cases related to the application of strategic decisions, operating decisions, financial and long term planning. DA 11 Financial Accounting: Liabilities & Equities (39 Hours) This course focuses on partnership equity accounting, liabilities, shareholders' equity, and complex debt and equity instruments. Students will study leases, accounting for income tax, pension costs and obligations, accounting changes, earnings per share, financial statement analysis and cash flow. DA 12 Accounting Business Case (4 Hours) Students are required to submit a business case as part of the program. The Accounting Business Case provides students with an opportunity to apply and integrate knowledge from various subject areas to solve specific business problems and produce management reports. Students are required to apply knowledge from concepts covered in financial accounting, management information systems, management accounting, finance and communications. | |||||||||||||||
