Curriculum

Courses, Money & Enrolment

Curriculum

The following courses are offered through the Diploma in Accounting Program and are grouped by foundation level, senior level and career enhancing courses.

For a detailed list of program completion requirements for your program start date, please see Program Completion Requirements.

Foundation level courses
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Foundation level courses

Course numberCourse description
BUSI 291Applications of Statistics in Business (3 credits)

Methods and applications of statistics in business; data analysis, descriptive regression; data generation; sampling distributions; hypothesis testing; confidence intervals; two sample problems; interference in regression.
BUSI 293Introductory Financial Accounting (3 credits)

Introduction to the construction and interpretation of financial reports prepared primarily for external use.
BUSI 294Introductory Managerial Accounting (3 credits)

Introduction to the development and use of accounting information for management planning and control and the development of cost information for financial reports.

Prerequisite or co-requisite: BUSI 293
BUSI 295Business Economics (3 credits)

This course will introduce concepts and theories as they relate to microeconomics and macroeconomics. The first part of the course will focus on microeconomic principles as relevant to accounting; the second part will focus on macroeconomic principles, as relevant to accounting.
BUSI 335Information Systems (3 credits)

Introduction to information technology related to business use. Design, implementation and application of information systems.
BUSI 370Business Finance (3 credits)

An introduction to the basic principles of financial valuation and an examination of corporate enterprise decision including working capital management; capital budgeting; capital structures and dividend policy.

Prerequisite: BUSI 293
BUSI 393Introduction to Business Law (3 credits)

Introduction to the law of contracts, with particular reference to contracts for sale of goods and related law of personal property, principles of agency, partnership and company law.
Course number Course description
BUSI 291 Applications of Statistics in Business (3 credits)

Methods and applications of statistics in business; data analysis, descriptive regression; data generation; sampling distributions; hypothesis testing; confidence intervals; two sample problems; interference in regression.

BUSI 293 Introductory Financial Accounting (3 credits)

Introduction to the construction and interpretation of financial reports prepared primarily for external use.

BUSI 294 Introductory Managerial Accounting (3 credits)

Introduction to the development and use of accounting information for management planning and control and the development of cost information for financial reports.

Prerequisite or co-requisite: BUSI 293

BUSI 295 Business Economics (3 credits)

This course will introduce concepts and theories as they relate to microeconomics and macroeconomics. The first part of the course will focus on microeconomic principles as relevant to accounting; the second part will focus on macroeconomic principles, as relevant to accounting.

BUSI 335 Information Systems (3 credits)

Introduction to information technology related to business use. Design, implementation and application of information systems.

BUSI 370 Business Finance (3 credits)

An introduction to the basic principles of financial valuation and an examination of corporate enterprise decision including working capital management; capital budgeting; capital structures and dividend policy.

Prerequisite: BUSI 293

BUSI 393 Introduction to Business Law (3 credits)

Introduction to the law of contracts, with particular reference to contracts for sale of goods and related law of personal property, principles of agency, partnership and company law.

Senior level courses
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Senior level courses

Course numberCourse description
BUSI 353Intermediate Financial Accounting I (3 credits)

An examination of accounting as a means of measurement and as an information system for external reporting purposes.

Prerequisites: BUSI 293
BUSI 354Cost Accounting (3 credits)

The provision and analysis of cost accounting information that will assist management in making operating decisions and in evaluating operational performance.

Prerequisites: BUSI 293, BUSI 294 and BUSI 370
BUSI 355Introduction to Income Tax (3 credits)

A study of income tax from the standpoint of the individual and business enterprise.

Prerequisite: BUSI 293
BUSI 414Data Visualization and Business Analytics (3 credits)

Descriptive analytics including data analysis and visualization. Predictive analytics including forecasting and various statistical techniques. Predictive analytics including optimization, Monte Carlo simulation, decision trees, and discrete event simulation.

Prerequisites: BUSI 291, BUSI 335
BUSI 450Intermediate Financial Accounting II (3 credits)

Continuation of the examination of accounting as a means of measurement and as an information system for external reporting purposes.

Prerequisite: BUSI 370
Prerequisite or co-requisite: BUSI 353
BUSI 453Advanced Financial Accounting (3 credits)

An examination of advanced financial accounting.

Prerequisite: BUSI 353
Prerequisite or co-requisite: BUSI 450

Note: Students should only consider taking BUSI 450 and 453 concurrently if they have a high academic standing in DAP and a strong quantitative background.
BUSI 455Principles of Auditing (3 credits)

Principles of internal control; audit evidence; sampling and testing; audit reports; standards; responsibilities of the external audit.

Prerequisites: BUSI 353, BUSI 450
BUSI 493Strategic Management in Business (3 credits)

A conceptual and practical introduction to the major areas of business strategy with an integrative perspective on managing a business. Includes the analysis of a business and its environment, the development and evaluation of strategic alternatives, and implementation of change.

Prerequisites: BUSI 291, BUSI 293, BUSI 294, BUSI 295, BUSI 335, BUSI 353, BUSI 370, BUSI 393, and BUSI 450
Career enhancing courses
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Career enhancing courses

Students without a business background interested in building a comprehensive foundation in fundamentals are welcome to take the following optional non-CPA career enhancing courses available in Winter Term 1 and Winter Term 2.

Course numberCourse description
BUSI 329Principles of Organizational Behaviour (3 credits)

An introductory examination of work organizations and the behaviour of individuals within them. Phenomena to be studied include organizational structure, environments, group processes, motivation and leadership.
BUSI 465Marketing Management (3 credits)

Basic considerations affecting the domestic and international marketing of goods and services.

Prerequisites: BUSI 293, BUSI 295

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