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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    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

    [email protected].

    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

    [email protected].

    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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