The course list, or program of study, outlines the program’s structure by term and year. It is the group of courses you must complete in order to graduate.
The Accounting and Strategic Measurement program of study is made up of two categories of courses:
- Core courses – required for graduation.
- Electives – credit courses that allow you to tailor your education to your own interests. They supplement the program’s core and optional courses. Your choice of electives must fall within the categories and conditions outlined in the program of study.
Continuing Students, Please Note:
The program of study may change from year to year. If you are a continuing student, consult the Academic Calendar for the year you were accepted into the program to ensure you follow the appropriate program of study and fulfill all requirements and regulations accurately.
2019–2020
Term I
ACCT 111 - Financial Accounting I
| Hours:45:0:0 |
Credits:3 |
|
Students are introduced to fundamental accounting principles, concepts and techniques. The course provides an overview of the accounting cycle from the initial recording of transactions through to the preparation of financial statements for merchandising and service businesses that are organized as proprietorships, partnerships or corporations. Internal controls for cash, calculating and recording of payroll, sales taxes and some alternate inventory cost flow assumptions are other topics that are examined in detail. |
| Prerequisites: N/A |
|
BUSN 201 - Introduction to Sustainable Business
| Hours:30:0:15 |
Credits:3 |
|
This is an interdisciplinary cornerstone course, based on the premise that responsible leadership and effective management requires an understanding of business and its substantive disciplines, how a sustainable business is run and how emerging issues in business can be addressed from a sustainability perspective. |
| Prerequisites: N/A |
|
ECON 101 - Introduction to Microeconomics
| Hours:45:0:0 |
Credits:3 |
|
This course will provide an introductory investigation to supply and demand analysis; the theory of production, costs, and price determination under competitive and non-competitive market conditions. Emphasis is given to the Canadian Economy. |
| Prerequisites: N/A |
|
ENGL 102 - Analysis and Argument
| Hours:45:0:0 |
Credits:3 |
|
This course helps students to develop the academic writing skills they use throughout their university studies. The essay is the most important genre in this course, but students may also study works from other genres. By analyzing, summarizing, synthesizing, and critiquing a variety of texts, students learn how to develop their own analyses and arguments with appropriate and correctly documented primary and secondary sources. A thorough review of grammar and sentence structure is a key component of this course. Note: Students should not register in more than one first-year English course per term. |
| Prerequisites: N/A |
OR
WRIT 101 - First Year Writing
| Hours:45:0:0 |
Credits:3 |
|
This course introduces students to the genres of writing required in university and beyond. Through a series of writing assignments, the course will help students develop a theory of writing that they can use in a variety of contexts. Students will write in several genres and learn strategies for effective research and revision. Note: Students cannot receive credit for both WRIT 101 and ENGL 102. |
| Prerequisites: N/A |
|
MGMT 107 - Business Computing
| Hours:45:0:0 |
Credits:3 |
|
Students develop foundational computer skills in the areas of file management, word processing, spreadsheet analysis, presentation development, and emerging technologies in order to support subsequent courses in their university career and to prepare them for the business world. Students solve business problems through data analysis, financial forecasting, and the use of Internet communication tools. |
| Prerequisites: N/A |
|
Term II
ACCT 161 - Financial Accounting ll
| Hours:45:0:0 |
Credits:3 |
|
Students study recording and reporting issues for receivables, capital assets, current and long-term liabilities, and investments. The unique equity recording and reporting issues for partnerships and corporations are explored in detail. Preparation of the cash flow statement is introduced. Analysis of financial statement information is also included in the course. |
| Prerequisites: Minimum grade of C- in ACCT 111. |
|
ACCT 162 - Practical Tax Applications
| Hours:45:0:0 |
Credits:3 |
|
This hands-on course introduces students to the preparation of personal tax returns (T1) and corporate tax returns (T2), including the documentation and schedules related to T1 and T2 preparation. Students gain an understanding of the concepts underlying income tax legislation. This course also provides a brief introduction to the Goods and Services Tax (GST). The explicit use of taxation software is expected in this course. |
| Prerequisites: ACCT 111. |
|
ACCT 164 - Accounting Software Applications
| Hours:45:0:0 |
Credits:3 |
|
Students record business transactions during all steps of the accounting cycle using multiple accounting software packages (information systems). Students create financial statements, generate reports, compare multiple accounting information systems and make recommendations. |
| Prerequisites: MGMT 107, and ACCT 111. |
|
LEGL 210 - Business Law I
| Hours:45:0:0 |
Credits:3 |
|
Students are introduced to the Canadian legal system and substantive areas of law that are of special interest to the business student. Topics of study include tort, contract, ethics, agency, partnership and corporations. The student acquires a general knowledge of the basic principles of business law and is able to apply them to everyday business situations. Note: Students can obtain credit in only one of LEGL 105 and LEGL 210. |
| Prerequisites: N/A |
|
PROW 210 - Advanced Business Writing
| Hours:45:0:0 |
Credits:3 |
|
In this course, students examine the consequences of their language choices within a business context. They are encouraged to examine and analyze the social, political, and legal ramifications of their language use in a variety of business documents. They use dictionaries and style guides, sentence structures, mechanics, and stylistics as tools to facilitate communications outcomes for an organization. Ultimately, business students leave the course with increased explanatory power and advanced written communication skills. Note: Credit can only be obtained in one of PROW 210 Advanced Business Writing or PROW 100 Foundations of Composition. |
| Prerequisites: BUSN 201. |
|
Continuing Students, Please Note:
The program of study may change from year to year. If you are a continuing student, consult the Academic Calendar for the year you were accepted into the program to ensure you follow the appropriate program of study and fulfill all requirements and regulations accurately.
2019–2020
Term III
ACCT 214 - Integrated Accounting Systems
| Hours:45:0:0 |
Credits:3 |
|
Students focus on two key software packages: spreadsheet applications and advanced financial accounting software such as ERP software. Students build intermediate and advanced spreadsheet applications to analyze and solve business problems. Students also explore and use advanced accounting software to record transactions and prepare financial statements, create reports and analyze the results. |
| Prerequisites: ACCT 161 and ACCT 164. |
|
ACCT 315 - Intermediate Financial Accounting I
| Hours:45:0:0 |
Credits:3 |
|
This is the first of two intermediate financial accounting courses that emphasize the preparation of financial statements for external users in accordance with Generally Accepted Accounting Principles (GAAP) which includes International Financial Reporting Standards (IFRS) and Accounting Standards for Private Enterprise (ASPE). This course focuses on a detailed analysis of accounting for assets and revenue recognition. |
| Prerequisites: Minimum grade of C- in ACCT 161, or a minimum grade of C- in both FNCE 301 and ACCT 311. |
|
ACCT 322 - Managerial Information and Control Systems
| Hours:45:0:0 |
Credits:3 |
|
Students focus on how to prepare and use managerial accounting information for management decision-making. Major topics include: product costing, cost-volume-profit analysis, budgeting, and relevant costs in decision-making. |
| Prerequisites: ACCT 311 or ACCT 161. |
|
MGTS 103 - Probability and Statistics I
| Hours:45:15:0 |
Credits:3 |
|
Students are introduced to probability; discrete and continuous random variables and probability distributions; expectation and variance; normal and binomial distribution; sampling; sampling distributions for means and proportions. Students are expected to have basic familiarity with computer applications including spreadsheets. Note: Credit can be obtained in only one of STAT 141, STAT 151, MGTS 103, MGTS 200 or MGTS 301. |
| Prerequisites: N/A |
|
Elective
| Hours:45:0:0 |
Credits:3 |
| Please see your university/faculty advisor for advice on choosing elective(s). |
|
Term IV
ACCT 316 - Intermediate Financial Accounting II
| Hours:45:0:0 |
Credits:3 |
|
This is the second of two intermediate financial accounting courses that emphasize the preparation of financial statements for external users in accordance with current reporting standard, International Financial Reporting Standards (IFRS) and Accounting Standards for Private Enterprise (ASPE). This course provides an in-depth examination of accounting for liabilities, owners' equity and cash flow, including accounting for complex accounting situations. |
| Prerequisites: Minimum grade of C- in ACCT 315. |
|
ACCT 324 - Intermediate Management Accounting
| Hours:45:0:0 |
Credits:3 |
|
Students enhance and expand upon the concepts and tools acquired in prerequisite courses aimed at costing products, services and processes and developing the accounting information required to support business decisions. Topics include cost allocation procedures in a process environment, service departments and within joint production and decision support for pricing, profit, transfer prices and capital expenditures. |
| Prerequisites: MGTS 103 and a minimum grade of C- in either ACCT 322 or ACCT 218. |
|
FNCE 301 - Introductory Finance
| Hours:45:0:0 |
Credits:3 |
|
Students are introduced to corporate financial decision-making concepts, tools and models for financial analysis. Financial policies are examined with a view to maximizing the value of the firm. Topics include financial markets, debt and equity financing, market efficiency, models for valuing stocks, bonds, risk measures, risk reduction, dividend policy, capital budgeting, and the valuation and selection of assets. |
| Prerequisites: ACCT 311 or ACCT 161 AND one of the following: FNCE 113 or MGTS 103 or STAT 151 or ACCT 215. |
|
Elective
| Hours:45:0:0 |
Credits:3 |
| Please see your university/faculty advisor for advice on choosing elective(s). |
|
Elective
| Hours:45:0:0 |
Credits:3 |
| Please see your university/faculty advisor for advice on choosing elective(s). |
|
Continuing Students, Please Note:
The program of study may change from year to year. If you are a continuing student, consult the Academic Calendar for the year you were accepted into the program to ensure you follow the appropriate program of study and fulfill all requirements and regulations accurately.
The Accounting and Strategic Measurement diploma is designed to be completed in two full-time years, but can also be taken part-time to fit around your schedule.
Current students
Find sections available by searching myStudentSystem.
Prospective students
Find course offerings through the course search accessible at MacEwan.ca/OpenStudies.
It is your responsibility to ensure that all prerequisites are completed prior to enrolling in a class.
MacEwan University's Accounting Technology certificate courses are available in an online format.
Current students
Find online sections by searching myStudentSystem.
Prospective students
Find online course offerings through the course search accessible at MacEwan.ca/OpenStudies.
It is your responsibility to ensure that all prerequisites are completed prior to enrolling in a class.
