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7/31/2019 Centennial Catalogue Accounting
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Accounting416-289-5000,[email protected](PROGRAMOFFICER)
CENTENNIALCOLLEGE.CA/ACCOUNTING416-289-5207(CEGENERALOFFICE)
DIPLOMAAccounting (2 year) .........................................................................3
CERTIFICATESAccounting Fundamentals Level 1 ...................................................2
Accounting Fundamentals Level 2 ...................................................2
Accounting Fundamentals Level 3 ...................................................2
Bookkeeping .....................................................................................3
Public Accounting ............................................................................3
AREAOFSTUDYAccounting .......................................................................................2
LEARNINGPARTNERSCertied General Accountants Association (CGA) ............................3
Canadian Institute o Bookkeeping (CIB) .........................................4
CPAexcel Certied Public Accountant ..............................................4
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We continually update our information. check our Website for information on neW programs, courses or course dates/times - centennialcollege.ca
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2 certiicAte inAccounting FundAmentAls level 1
PRogRAm code 7339This program prepares you to perorm basic accounting unctions such as
accounts receivable and payroll. You will also gain an understanding o
the essential relationship o accounting inormation to the entire business
organization. This certicate incorporates a number o courses that, based on
your nal grade, can be used towards your Certied General Accountant (CGA),
Canadian Institute o Bookkeeping (CIB), and Becker CPA equivalencies.
For more inormation, visit centennialcollege.ca/accounting.
comPletion RequiRementsFinancial Accounting 1 ACCT-112 p. 4, 130Financial Accounting 2 ACCT-221 p. 4, 130Small Business Sotware (Simply Accounting) ACCT-150 p. 4Mathematics o Finance MATH-106 p. 92, 142Business Law BUSN-331 p. 19, 132Payroll Administration CEHR-942 p. 17, 132
certiicAte inAccounting FundAmentAls level 2
PRogRAm code 7340Students in this program should have completed Accounting Fundamentals
Level 1 or equivalent. This program prepares you to perorm intermediate
accounting unctions, such as more advanced bookkeeping techniques, and
introduces you to management accounting. You will urther your understanding
o the essential relationship o accounting inormation and the entire businessorganization. I you achieve a B grade or higher in these courses they can also be
applied to your Certied General Accountant (CGA) equivalencies.
For more inormation, visit centennialcollege.ca/accounting.
comPletion RequiRements
Intermediate Accounting 1 ACCT-255 p. 5, 130Intermediate Accounting 2 ACCT-265 p. 5, 130Management Accounting 1 ACCT-222 p. 4, 130Corporate Finance 1 ACCT-224 p. 4, 130Auditing 1 (Financial) ACCT-331 p. 5, 130Principles o Micro Economics ECON-104 p. 6, 132Taxation 1 ACCT-226 p. 5, 130Accounting System 2 ACCT-357 p. 5
certiicAte in
Accounting FundAmentAls level 3 PRogRAm code 7341This program is or you once you have completed Accounting Fundamentals Level 2
or equivalent. and wish to advance to a senior-level job. I you achieve a B grade
or higher in these courses they can also be applied to your Certied General
Accountant (CGA) equivalencies.
For urther inormation, visit centennialcollege.ca/accounting.
comPletion RequiRements
Intermediate Accounting 3 ACCT-355 p. 5, 130Management Accounting 2 ACCT-322 p. 5, 130Corporate Finance 2 ACCT-334 p. 5Auditing 2 (External) ACCT-332 p. 5, 130Taxation 2 ACCT-336 p. 6, 130Principles o Macro Economics ECON-103 p. 6, 132Quantitat ive Methods 1 BUSN-225 p. 6, 130
a
Accounting is the language o business. Those who specialize in this eld provide
accounting and tax services to businesses and the general public. They can work
or all types o organizations, or set up their own businesses.
The proession requires good teamwork, problem-solving skills andinitiative,as well ascomputing prociency (spreadsheets, word processing, database andprojectmanagement). Good verbal and written communication skills are crucial.Leadership qualities can be critical in providing infuential advice and guiding
business growth.
For inormation on equivalencies with our Learning Partners (CGA, CIB, CSI,
etc.), visit centennialcollege.ca/accounting.
A damals (Ll 1, Ll 2, Ll 3) threelevels o certicate programs take one, two or all three. Most courses in these
programs are eligib le or CGA (Certied General Accountants) equivalency, i you
achieve a 70% (B) grade or higher.
Bp Nine courses in this certicate.
cfd Bp These are the same courses as our Bookkeepingcerticate; however i you achieve a minimum o 65% (C+) you may qualiy or
Canadian Institute o Bookkeeping equivalency. Certain equivalencies may be
subject to CIB time limits.
Pbl A These are the same courses required or CPAexcel(Certied Public Accountant) equivalency, and i successully completed, also give
you a Centennial certicate.
cfd Pbl Aa (cPA) Our CPAexcel learning partnerequivalent courses will ensure you have the proper oundation to write the
qualication exam.A dplma this includes the same courses as Centennials two-year, ull-time day studies program you need to take English (and an English
assessment) and general education courses in addition to accounting courses.
A minimum C grade average is required to graduate.
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7/31/2019 Centennial Catalogue Accounting
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register early to avoid disappointment. register online at centennialcollege.ca
certiicAte inBookkeePing PRogRAm code 7052
This program is comprised o nine courses that include both theory and computer
applications. You should have access to and amil iarity with computers.
I you achieve a grade o 65% (C+) or higher in each course, you may also
qualiy or exemption with the Canadian Institute o Bookkeeping (CIB), leading
to a career as a proessional bookkeeper. (Please note certain exemptions may
be subject to time limits.) CIB is a national, non-prot organization dedicated
to preparing proessionals or greater nancial and job security as certied
bookkeepers. Beore qualiying or certication, students must have three years o
practical bookkeeping experience where they have demonstrated the knowledge
acquired in the academic program.For more inormation, visit our website at centennialcollege.ca/accounting.
comPletion RequiRements
Introduction to Microcomputer Applications Sotware COMP-101 p. 65Financial Accounting 1 ACCT-112 p. 4, 130Financial Accounting 2 ACCT-221 p. 4, 130Intermediate Microcomputer Applications Sotware COMP-121 p. 65Small Business Sotware (Simply Accounting) ACCT-150 p. 4Accounting Microcomputer Applications 1 ACCT-228 p. 5Management Accounting 1 ACCT-222 p. 4, 130Taxation 1 ACCT-226 p. 5, 130Payroll Administ ration CEHR-942 p. 17, 132
certiicAte inPuBlic Accounting PRogRAm code 7054
These are the same courses required by CPAexcel (Certied Public Accountant),and i successully completed, also give you a Centennial certicate.
Public accountants prepare nancial statements and give opinions about
their reliability. The work o public accountants is reerred to as adding credibility
or the reliance o third parties. Because o the importance o their work in
ensuring that Ontario is a secure place to do business, a licence is required to
practice public accounting in Ontario.
comPletion RequiRements
Maday css
Financial Accounting 1 ACCT-112 p. 4, 130Financial Accounting 2 ACCT-221 p. 4, 130Management Accounting 1 ACCT-222 p. 4, 130Corporate Finance 1 ACCT-224 p. 4, 130Taxation 1 ACCT-226 p. 5, 130Intermediate Accounting 1 ACCT-255 p. 5, 130Accounting Inormation Systems ACCT-257 p. 5
Intermediate Accounting 2 ACCT-265 p. 5, 130Management Accounting 2 ACCT-322 p. 5, 130Auditing 1 (Financial) ACCT-321 p. 5, 130Taxation 2 ACCT-336 p. 6, 130Organizat ional Behaviour BUSN-221 p. 15, 132Quantitat ive Methods 1 BUSN-225 p. 6, 130Quantitat ive Methods 2 BUSN-325 p. 6, 130Business Law BUSN-331 p. 19, 132Cost Accounting CACC-362Advanced Financial Accounting CACC-363Principles o Macro Economics ECON-103 p. 6, 132Principles o Micro Economics ECON-104 p. 6, 132Principles o Marketing MKTG-116 p. 17,133U.S. Tax ACCT-501 p. 6
Note: You must complete all courses listed plus one management (MGMT) course. For moredetails, see p. 8 or centennialcollege.ca/accounting.
DiPLoMA inAccounting (2 yeAR) PRogRAm code 2801
This diploma program is identical to the one oered on a ull-time day basis
through Centennials School o Business. All programs are to be completed within
ve years. Please note that curriculum requirements may change due to internal
curriculum review (contact [email protected])
For urther inormation, visit centennialcollege.ca/accounting.
Admission RequiRements
1. Compulsory English 12C or U or skills assessment, or equivalent2. Math 11C, M or U or 12C or U or skills assessment, or equivalent
comPletion RequiRements
Financial Accounting 1 ACCT-112 p. 4, 130Small Business Sotware (Simply Accounting) ACCT-150 p. 4Financial Accounting 2 ACCT-221 p. 4, 130Management Accounting 1 ACCT-222 p. 4Corporate Finance 1 ACCT-224 p. 4, 130Taxation 1 ACCT-226 p. 5, 130Accounting Microcomputer Applications 1 ACCT-228 p. 5Intermediate Accounting 1 ACCT-255 p. 5, 130Accounting Inormation Systems ACCT-257 p. 5Intermediate Accounting 2 ACCT-265 p. 5, 130Quantitat ive Methods 1 BUSN-225 p. 6, 130Introduction to Microcomputer Applications Sotware COMP-101 p. 65Intermediate Microcomputer Applications Sotware COMP-121 p. 65Principles o Micro Economics ECON-104 p. 6, 132College Communicat ion 2 COMM-170/171 p. 38Advanced Business Communicat ions ENGL-253 p. 38Global Citizenship rom Social Analysis to Social Action GNED-500 p. 41Job Search Skills JOBS-221 p. iv, 15Mathematics o Finance MATH-106 p. 92, 142
Pls w gal eda (gneD) ls (s p. 39-42, 139).
Notes:
1. Minimum c grade average required or graduation rom this program.
2. The dynamic curriculum presented here will be revised as appropriate to retain its currency.Internal curriculum review is ongoing.
LeArning PArtnerceRtiFied geneRAl AccountAnts AssociAtion
The Certied General Accountants (CGA) Association recognizes studies at
Centennial College or credit towards its proessional designation, Certied
General Accountant (CGA), i you achieve a minimum B grade in each course.
Listed below are courses that may be taken through the college.
For more details, reer to our website at centennialcollege.ca/accounting.Note: To obtain an equivalency, a minimumB grade (70%) is required in each equivalentcourse. Call 416-322-6520 or more inormation.
centenniAL courSe cgA equivAlency
ACCT-112/ACCT-221 p. 4, 130 Financial Accounting 1
ECON-103/ECON-104 p. 6, 132 Economics 1
BUSN-331 p. 19, 132 Law 1
ACCT-255/ACCT-265 p. 5, 130 Financial Accounting 2
BUSN-225/BUSN-325 p. 6, 130 Quantitative Methods 1
ACCT-222/ACCT-322 p. 4, 5, 130 Management Accounting 1
COMM-170 or 171 and BUSN-333 p. 15, 38, 132 Communications 1
ACCT-265/ACCT-355 p. 5, 130 Financial Accounting 3
ACCT-224/ACCT-334 p. 4, 5, 130 Finance 1
ACCT-257/ACCT-357 p. 5 Management Inormation Systems 1Requires transer credit in FA1, FA2, FA3, CM1,MA1, MS1, FN1, and a business diploma orbusiness degree
Business Case 1
ACCT-226/ACCT-336 p. 5, 6, 130 Taxation 1*
ACCT-331/ACCT-332 p. 5, 130 Auditing 1*
* By challenge exam/course exemption only. The Business Case 2 (BC2) must be successullycompleted by all students prior to certifcation. CGA exemption policies are subject tochange without notice as course contents are revised.
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refer to the continuing education 09/10 separately printed planner for course sections, times , dates, and prices. also find it online at centennialcollege.ca
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4 LeArning PArtnercAnAdiAn institute oF BookkeePing
Centennial College and the Canadian Institute o Bookkeeping (CIB) are proud
to present a program leading to a career as a proessional bookkeeper. CIB is a
national, non-prot organization dedicated to preparing proessionals or greater
nancial and job security as certied bookkeepers. This program is comprised o
nine courses that include both theory and computer applications. You should have
access to a microcomputer, amiliarity with computers, and keyboard prociency.
Beore qualiying or certication, students must have obtained three years
practical bookkeeping experience where they have demonstrated the knowledge
acquired in the academic program.
For more inormation, reer to our learning partners link on our website atcentennialcollege.ca/accounting.
centenniAL courSe ciB equivAlency
Introduction to MicrocomputerApplications Sotware COMP-101
p. 65 CIB-111 Computer Applications I
Financial Accounting 1 ACCT-112 p. 4, 130 CIB-112 Bookkeeping I
Financial Accounting 2 ACCT-221 p. 4, 130 CIB-113 Bookkeeping II
Intermediate MicrocomputerApplications Sotware COMP-121
p. 65 CIB-221 Computer Applications II
Small Business Sotware(Simply Accounting) ACCT-150
p. 4 CIB-222 Computerized Bookkeeping I
Accounting MicrocomputerApplications 1 ACCT-228
p. 5 CIB-223 Computerized Bookkeeping II
Management Accounting 1 ACCT-222 p. 4, 130 CIB-331 Cost Management
Taxation 1 ACCT-226 p.5, 130 CIB-332 Income Tax
Payroll Administration CEHR-942 p. 17, 132 CIB-333 Payroll Administration
Note: Final grade o C+ (65%) is required or exemption and certain exemptions may besubject to time limits. Upon completion o program you apply to the CIB or yourcerticate. Call 416-925-9420 or visit their website at cibcb.com.
LeArning PArtnercPAexcel ceRtiFied PuBlic AccountAnt
There is currently a huge demand or Certied Public Accountants (CPAs), and
earning your designation will enhance your salary potential. Becoming a CPA
also opens a variety o doors in all sectors o the business world; public, private,
governmental and not-or-prot.
For more inormation on this career,
please visit www.cpaexcel.com/ or
centennialcollege.ca/accounting
cPAexcel ceRtiFied PuBlic AccountAnt equivAlencies
centenniAl Accounting couRses cPA RequiRements
ACCT-112 Financial Accounting 1 andACCT-221 Financial Accounting 2
p. 4, 130 Introductory Accounting
ACCT-255 Intermediate Accounting 1 andACCT-265 Intermediate Accounting 2
p. 5, 130 Intermediate Accounting
ACCT-331 Auditing 1 (Financial) p. 5, 130 Audit 1
ACCT-222 Management Accounting 1 p. 4, 130 Management Accounting
ACCT-226 Taxation 1 p. 5, 130 Personal Income Tax
ACCT-336 Taxation 2 p. 6, 130 Corporate Tax
ACCT-257 Accounting Inormation Systems p. 5 Accounting Inormation Systems
CACC-364 CPA Preparation CPA Preparation
centenniAl Business couRses cPA RequiRementsECON-103 Principles o Macro Economics p. 6, 132 Macro Economics
ECON-104 Principles o Micro Economics p. 6, 132 Micro Economics
BUSN-325 Quanti tat ive Methods 2 p. 6, 130 Quantitat ive Methods
ACCT-224 Corporate Finance 1 p. 4, 132 Business Finance
BUSN-331 Business Law p. 19, 132 Business Law
MKTG-116 Principles o Marketing p. 17, 133 Principles o Marketing
Any management course Management
BUSN-221 Organizational Behaviour p. 15, 132 Organizational Behaviour
ACCT-322 Management Accounting 2 p. 5, 130 Management Inormation Systems
BUSN-225 Quantitative Methods 1 p. 6, 130 Statistics
ACCT-501 U.S. Tax p. 6 U.S. Tax
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FinAnciAl Accounting 1 Acct-112
This course gives you an overview o the nancial reporting process. It
concentrates on the recording process and the production o nancial statements.
The course introduces simple tools to allow you to analyze nancial inormation
and explain the inormation contained in the nancial statements in your uture
roles as managers, investors, or other users o nancial accounting inormation.requied couseor the ollowing outside certications: CGA, CIB, CIM, CPA and PMAC.
distAnce leARning
For print-based and online courses, see our Distance Learning section, or
visit centennialcollege.ca/dl or e-mail [email protected].
smAll Business soFtwARe (simPly Accounting) Acct-150
Through this program you will enhance your skills in the analysis and recording o
nancial accounting transactions. Youll create and maintain electronic accounting
records, prepare nancial reports or sole proprietorships and corporations
in accordance with Generally Accepted Accounting Principles. Apply your
computer skills and knowledge o accounting inormation systems to support the
accounting unction. Identiy the internal controls contained in the accounting
sotware package used.
requied couseor the two year diploma and Canadian Institute o Bookkeeping (CIB)
peequisite: Financial Accounting 1 ACCT-112 or permission o the dept.
FinAnciAl Accounting 2 Acct-221
This course is the second o two courses covering undamental accounting topics
at the introductory level. Topics include: receivables, capital asset valuationand amortization, short- and long-term liabilities and equity transactions, the
organization and operation o a partnership and a corporation, reporting o
income and retained earnings. Emphasis is placed on the preparation o nancial
statements in accordance with Generally Accepted Accounting Principles.Required course or the two year diploma and ollowing outside certications: CGA, CIB, CPA
peequisite: Financial Accounting 1 ACCT-112 or permission o the dept.
distAnce leARning
For print-based and online courses, see our Distance Learning section, orvisit centennialcollege.ca/dl or e-mail [email protected].
mAnAgement Accounting 1 Acct-222
This course is intended to provide students with an in-depth knowledge o
undamental cost accounting techniques or use in a manuacturing and service
environment. Emphasis is placed on product/service cost determination using Job
Order Systems, Process Costing systems and Standard Cost practices.requied couseor the two year diploma and the ollowing outside certications: CGA, CIB
CPA, PMAC
peequisite: Financial Accounting 1 ACCT-112 or permission o the dept.
distAnce leARning
For print-based and online courses, see our Distance Learning section, orvisit centennialcollege.ca/dl or e-mail [email protected].
coRPoRAte FinAnce 1 Acct-224
This is an introductory course in nancial management. The student studies topics
in the nancial management o prot-seeking organizations. A major objective
is the development o analytical and decision-making skills in nance through
the use o theory questions and practical problems. Many o the problems/
assignments will require the application o an electronic spreadsheet program
such as Excel.
requied couseor the two year diploma and the ollowing outside certication: CGA
peequisite: Financial Accounting 1 ACCT-112 and a basic knowledge o Excel or Lotusspreadsheet applications is required.
distAnce leARning
For print-based and online courses, see our Distance Learning section, orvisit centennialcollege.ca/dl or e-mail [email protected].
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or cAMPuS LocAtionS, See inSiDe BAck cover centenniALcoLLege.cA
tAxAtion 1 Acct-226
Basic understanding o the Income Tax Act and regulations to determine the
Income Tax Liability as it applies mainly to individuals. Course allows you to
learn how to prepare a simple tax return or an individual resident o Canada
and to use the knowledge gained rom this course to solve problems relating to
the taxation o individuals resident and non-resident o Canada. Course involves
lectures, discussions and assignments. Tax return done both manually and on the
computer using recognized computer tax sotware.requied couseor the two-year diploma and the ollowing outside certication: CIB
peequisite: Financial Accounting 1 ACCT-112 or permission o the dept.
distAnce leARning
For online courses, see our Distance Learning section, or visit centennialcollege.ca/dl or e-mail
Accounting micRocomPuteR APPlicAtions 1 Acct-228
Students design, congure and operate a nancial inormation system using a
mid-market accounting sotware application. Emphasis is placed on meeting the
operating and reporting needs o a medium-sized business that requires customer
and vendor management as well as nancial reporting. Builds on the knowledge
and skills acquired in ACCT-150. Students will develop skills in designing nancial
systems in a more complex environment, analyzing and recording business
transactions, and producing and analyzing nancial reports.requied couseor the two-year diploma and the ollowing outside certications: CGA, CIB
peequisites: Financial Accounting 1 ACCT-112, Introduction to Microcomputer Applications
Sotware COMP-101.
inteRmediAte Accounting 1 Acct-255
The course examines advanced nancial accounting topics related to the Balance
Sheet, Income Statement and the Statement o Cash Flows. There is a discussion
o the conceptual ramework, generally accepted accounting principles, the
accounting process and alternate revenue recognition methods. Balance sheet
topics include cash, receivables and inventories. Instructional methods include
lectures, class discussion and problem solving.requied couseor the two-year diploma and the ollowing outside certication: CGA
peequisite: Financial Accounting 2 ACCT-221 or permission o the dept.
distAnce leARning
For online courses, see our Distance Learning section, or visit centennialcollege.ca/dl or [email protected].
Accounting inFoRmAtion systems Acct-257
This course will provide accounting students with a basic knowledge o
computer-based inormation systems. Emphasis will be placed on inormation and
document fows; internal control; business processes; and the analysis, design and
development o accounting systems.requied couseor the ollowing outside certication: CGA
peequisite: Financial Accounting 1 ACCT-112 or permission o the dept.
inteRmediAte Accounting 2 Acct-265
The course is designed to provide the student with a comprehensive
understanding o accounting topics, both their application and rationale. These
topics ocus on the preparation o nancial statements and include: temporary
and long-term investments, acquisition, disposition, amortization o tangible
capital assets, intangible capital assets, current liabilities and contingencies,
long-term liabilities, shareholders equity and retained earnings.requied couseor the two-year diploma and the ollowing outside certication: CGA
peequisite: Intermediate Accounting 1 ACCT-255 or permission o the dept.
distAnce leARning
For online courses, see our Distance Learning section, or visit centennialcollege.ca/dl or e-mail
mAnAgement Accounting 2 Acct-322
This course continues the work started in Management Accounting 1, by
broadening the students knowledge o Management Accounting as a
management tool, with particular attention to contribution income statement,
analysis o cost behaviour, use o relevant costs in decision-making, inventory
management, activity base costing, transer pricing and capital budgeting.
requied couseor the ollowing outside certications: CGA
peequisite: Management Accounting 1 ACCT-222 or permission o the dept.
distAnce leARning
For online courses, see our Distance Learning section, or visit centennialcollege.ca/dl or [email protected].
Auditing 1 (FinAnciAl) Acct-331
Study the principles and practices o auditing and proessional accounting.
Topics include audit reports, proessional standards and ethics, audit evidence,
evaluation o internal control and CICA handbook requirements. Also covers small
business audits.
requied couseor the ollowing outside certication: CGA
peequisites: Intermediate Accounting 1 ACCT-255, Accounting Inormation Systems
ACCT-257 or permission o the dept.
distAnce leARning
For online courses, see our Distance Learning section, or visit centennialcollege.ca/dl or [email protected].
Auditing 2 (exteRnAl) Acct-332Based on the standards or the proessional practice o internal auditing topics
include the selection o audits, internal control review, internal audit reports and
internal audit methodology.requied couseor the ollowing outside certication: CGA
peequisites: Intermediate Accounting 1 ACCT-255, Accounting Inormation Systems
ACCT-257 or permission o the dept.
distAnce leARning
For online courses, see our Distance Learning section, or visit centennialcollege.ca/dl or [email protected].
coRPoRAte FinAnce 2 Acct-334
This course examines advanced topics related to the nancial management o
organizations: the valuation o nancial assets, cost o capital, capital budgeting
under condition o certainty and uncertainty, leases, nancial and operating
leverage and dividend policy.
requied couseor the ollowing outside certication: CGApeequisite: Corporate Finance 1 ACCT-224 or permission o the dept.
inteRmediAte Accounting 3 Acct-355
The course is designed to provide the student with a comprehensive understanding
o accounting topics, both their application and rationale. These topics ocus on the
preparation o nancial statements and includes: the statement o cash fows as
well as more specialized topics such as earnings per share calculations, accounting
or corporate income tax, pensions, leases, accounting changes and error analysis,
and the principles o ull disclosure in nancial reporting.requied couseor the ollowing outside certication: CGA
peequisite: Financial Accounting 2 ACCT-221 or permission o the dept.
distAnce leARning
For online courses, see our Distance Learning section, or visit centennialcollege.ca/dl or [email protected].
Accounting systems 2 Acct-357
This course builds on the knowledge acquired rom Accounting Inormation
Systems 1 and will continue to integrate and deepen systems concepts such as:
hardware and sotware o computer systems; le and database organization;
telecommunications and networks; electronic commerce; inormation and decision
support; special business inormation systems; and management o inormation
systems. The course will pay special attention to le and database organization
MS Access will be used to provide illustration and practice in database concepts.Required courseor the ollowing outside certication: CGA
Prerequisite: Accounting Inormation Systems ACCT-257
Accounting micRocomPuteR APPlicAtions 2 Acct-358
The student will learn additional unctions, modules and reporting options or the
mid-range accounting program introduced in ACCT-228. Students will study other
accounting sotware programs in the entry level, mid-market and ERP market and
compare their eatures. As part o this culminating accounting sotware course,
students will be exposed to current trends and developments in computerized
accounting.peequisite: Accounting Microcomputer Applications 1 ACCT-228 or equivalent
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We continually update our information. check our Website for information on neW programs, courses or course dates/times - centennialcollege.ca
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6 tAxAtion 2 Acct-336Focus on the computation o taxable income and income taxes payable by
Canadian corporations, including preparing a Federal 12 return and supporting
schedules, calculating tax installments payable, identiying ling deadlines and
penalties, actors in planning owner/management remuneration, integration and
identiying business decisions where implications will have a material eect.requied couseor the ollowing outside certication: CGA
peequisite: Taxation 1 ACCT-226 or permission o the dept.
distAnce leARning
For online courses, see our Distance Learning section, or visit centennialcollege.ca/dl or [email protected].
cPA PRePARAtion cAcc-364This course contains all the undamental issues in thee subject areas which would
qualiy students to write the CPA nal exams.
quAntitAtive methods 1 Busn-225
Students, using calculators, apply statistical and other quantitative techniques
to business problems and interpret the solutions or improved decision-making.
Measures o central tendency and o dispersion, probabilities, condence intervals
and hypothesis testing are among the techniques used.
requied couseor the ollowing outside certication: CGA
peequisite: Mathematics o Finance MATH-106 or equivalent
distAnce leARning
For print-based and online courses, see our Distance Learning section, orvisit centennialcollege.ca/dl or e-mail [email protected].
quAntitAtive methods 2 Busn-325
Review the contents o BUSN-225 (Quantitative Methods 1), covering each topicin greater detail and supporting all calculations with Microsot Excel. The second
part o the course introduces the ollowing new topics: time series, regression and
correlation, multiple regression, index numbers, statistical decision theory, the
application o sampling/risk analysis and linear programming. Microsot Excel will
also be used to illustrate topics in the second part o the course.
requied couseor the ollowing outside certication: CGA
peequisites: Quantitative Methods 1 BUSN-225 and Intermediate Microcomputer
Applications Sotware COMP-121 or permission o the dept.
distAnce leARning
For online courses, see our Distance Learning section, or visit centennialcollege.ca/dl or [email protected].
PRinciPles oF mAcRo economics econ-103
Macro economics is the study o the aggregate level o economic activity:
infation, unemployment, the business cycles, economic growth, the level
o national income, money and banking, international trade, the balance o
payments, scal and monetary policies.
distAnce leARning
For print-based and online courses, see our Distance Learning section, orvisit centennialcollege.ca/dl or e-mail [email protected].
PRinciPles oF micRo economics econ-104
This course introduces the student to the principles o micro economics. The
course will examine the behaviour o individual consumers and business rms
as they try to deal with the undamental economic problem o scarcity. Thecourse examines some o the big ideas that recur throughout economics such
as opportunity cost, marginal decision-making, the role o incentives, and the
eciency o market allocations. The course examines how prices are established
by supply and demand conditions in the various types o market structures, and
why it is sometimes necessary or government to become involved in the market.
distAnce leARning
For print-based and online courses, see our Distance Learning section, orvisit centennialcollege.ca/dl or e-mail [email protected].
investigAtive Accounting 1 Acct-500
Investigative Accounting thoroughly examines the investigative process, with
discussions on documentary evidence and interview techniques. All phases o
investigative accounting are addressed having non-experts in mind to arm you
with the tools to help how to implement eective investigation processes when
raud is suspected.
u.s. taX Acct-501The U.S. Income tax rules and regulations and i ts applications. Basic
understanding o the U.S. Income Tax Act and regulations to determine the Income
tax liability as it applies to individuals. This will cover the undamental techniques
and procedures in the application o everyday business as well as personal
Income taxes.
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