Accounting

This course provides an overview of the contemporary Canadian business environment. The political, legal, regulatory and trading environment in which firms operate will be examined. Students will explore the operation of industries in the global economy and assess challenges and opportunities presented by environmental factors.
Prerequisite(s):

• Acceptance into the Bachelor of Accounting Program or approval from the Program

The overall objective of this course is to enhance your skills by supplementing your knowledge of accounting with a thorough understanding of the strategic management process and the integration of concepts learned in other disciplines. This course qualifies as a prerequisite for entrance into the Chartered Professional Accountant (CPA) Professional Education Program (PEP).
Prerequisite(s):

• Acceptance into the Bachelor of Accounting or Advanced Diploma in Professional Accounting Program or approval from the Program Head

Building on technical skills and knowledge covered in earlier accounting courses, this course focuses on complex accounting topics. Its primary focus is on accounting for long-term, inter-corporate equity investments under International Financial Reporting Standards and Accounting Standards for Private Enterprises. Other topics covered include accounting for foreign currency transactions, translation and consolidation of foreign currency financial statements, and accounting standards pertaining to not-for-profit and public sector organizations. This course qualifies as a prerequisite for entrance into the Chartered Professional Accountant (CPA) Professional Education Program (PEP).
Prerequisite(s):

• Completion of FMGT 3110 and FMGT 4110 with a minimum average grade of 65%.

In this course students will use management accounting information for strategic and operational decision-making. Course topics include management control systems, the performance of individual managers, and strategies for avoiding sub-optimal managerial decisions. This course qualifies as a prerequisite for entrance into the Chartered Professional Accountant (CPA) Professional Education Program (PEP) when completed in conjunction with ACCG 6210 Management Accounting - Comprehensive.
Prerequisite(s):

• Completion of ACCG 6210 with a final grade of 65% or completion FMGT 3210 and FMGT 4210 with a minimum average grade of 65%.

This course addresses issues and challenges faced by the auditing profession in today's environment including the impact of audit failures on the profession, auditor independence issues, assessment of risk on an audit and the ethical responsibilities of accountants. The course will focus extensively on problematic situations that auditors have dealt with in the past so that you can obtain a better understanding of how to approach similar situations in the future. Case studies will be used extensively and your communication skills will be developed through the extensive use of class discussions and delivery of group presentations.
Prerequisite(s):

• Completion of FMGT 3310 and FMGT 4310 with a minimum average grade of 65%

This is an advanced course in corporate income tax, focusing on the tax planning needs of private corporations and their shareholders. In this course, the student will acquire the foundation tax knowledge and basic research skills needed to be able to do corporate tax- related work at a professional level. This is achieved through a combination of lectures, assigned readings, practice in the application of the law to practical problems, the use of income tax software for both compliance and research purposes, and training in tax research and tax writing. Topics include the computation of corporate taxes, tax integration, owner compensation, corporate re-organizations, surplus distributions, partnerships, trusts, structuring business sales and acquisitions, international business expansion, as well as issues concerning tax compliance, planning and avoidance.
Prerequisite(s):

• Completion of FMGT 3410 and FMGT 4410 with a minimum average grade of 65%

This course stresses the application of financial strategies to financing challenges faced by business enterprises. Using a predominantly small business, case-based approach, students are introduced to various areas of business operations which drive financing requirements, or exacerbate financial challenges and then examine means of satisfying those requirements or modifying operations to minimize financial challenges.
Prerequisite(s):

• Completion of FMGT 3510 and FMGT 4510 with a minimum average grade of 65%

This course provides an introduction to the field of business valuation as it is practiced today in Canada. Students will examine the many uses of business valuations, business valuation terminology, sources of information, valuation principles and approaches. Working with realistic case material, students will learn how to research general economic and specific industry conditions, analyze company financial and operational information and prepare and analyze valuation calculations.
Prerequisite(s):

• Completion of FMGT 3510 and FMGT 4510 with a minimum average grade of 65%

In this course, students will gain an understanding of the relationship between information technology, accounting information systems, business strategy and organizational improvement. They will examine information technology as an enabler and facilitator of business strategy and as an accounting and control tool to track performance and improve managerial decision-making. Cases and assignments will focus on small- to medium-sized Canadian organizations looking for appropriate solutions to information technology and accounting issues.
Prerequisite(s):

• Completion of BUSA 1100 plus FMGT 3720 and FMGT 4210 with a minimum average grade of 65%.

The course follows the evolution of accounting through historical events into current application recognizing the impact of international influences and organizations. Contemporary accounting issues will be addressed and evaluated for their impact in financial statements. Topics will include: the recognition of political influence and its impact on the accounting standard creation and modification process, development of analytical and research skills through the interpretation of the CPA Accounting Handbook pronouncements, and the evaluation of alternative policies. Students will enhance their presentation skills and research abilities through group work.
Prerequisite(s):

• Acceptance into the Bachelor of Accounting Program or approval from the Program

This course provides the student with the opportunity to complete a program of technical studies at one of BCIT”s partner institutions in Europe. The program of studies must be pre-approved by the Program Head. This course fulfills one of the Advanced Technical Specialty electives in the program. Students need to obtain a permission from the Program Head to register.
Prerequisite(s):

• Admission to the Bachelor of Technology in Accounting or Bachelor of Accounting

This course provides the student with the opportunity to complete a program of technical studies at one of BCIT”s partner institutions in Europe. The program of studies must be pre-approved by the Program Head. This course fulfills one of the Advanced Technical Specialty electives in the program. Students need to obtain a permission from the Program Head to register.
Prerequisite(s):

• Admission to the Bachelor of Technology in Accounting or Bachelor of Accounting

This is a course in advanced composition and rhetoric, in which students will develop skills in complex critical analysis and interpretation by analyzing and evaluating materials from a variety of discourses or genres, including visual, online, and print; developing and writing essays, including critiques and research papers; applying and discussing principles of rhetoric and critical theory; examining and using methods of interpretation and analysis from the humanities and social sciences; evaluating the credibility of primary and secondary sources, including as it applies to media literacy, and for the purposes of academic research; situating discourses within their historical context and relevant to rhetorical theories of different periods (for example, Aristotle in the ancient world and Bakhtin in the twentieth century). The course format will include lecture, discussion, and both individual and group activities.
Prerequisite(s):

• BCIT ENGL 1177 or equivalent, or 6 credits BCIT Communication at 1100-level or above, or 3 credits of a university/college first-year social science or humanities course.

Fosters abilities and values required for ethical decision making at work. Develops skills in logical analysis, a working knowledge of moral principles and theories, and the ability to diagnose and resolve moral disagreements commonly found at work. Examines and applies moral principles to historically famous cases in manufacturing, human resources, management, engineering, health care, and computing.
Prerequisite(s):

• BCIT ENGL 1177, or 6 credits BCIT Communication at 1100-level or above, or 3 credits of a university/college first-year social science or humanities course.

The Accounting Workterm is a paid experiential learning opportunity whereby the student completes productive tasks related to the core competencies of the Bachelor of Accounting program. The workterm enhances the education experience by integrating traditional academic studies with relevant work experience in a wide spectrum of industry sectors. On the job performance is fully evaluated.
Prerequisite(s):

• Admission to the Bachelor of Accounting program or permission of the program head.

The Accounting Workterm is a paid experiential learning opportunity whereby the student completes productive tasks related to the core competencies of the Bachelor of Accounting program. The workterm enhances the education experience by integrating traditional academic studies with relevant work experience in a wide spectrum of industry sectors. On the job performance is fully evaluated. This is the second of two Internship courses available to Bachelor of Accounting students.
Prerequisite(s):

• FMGT 7610