Program Curriculum

Program Curriculum

The Post-Degree Diploma in Accounting and Post-Degree Diploma in Accounting (Co-operative Education) are for students who hold a bachelor’s degree and wish to pursue a career in accounting. Applicants who do not hold a degree in business or commerce are advised that this is a very rigorous program. It meets the requirements for entry-level education of the Chartered Professional Accountants Professional Education Program (PEP).

The Post-Degree Diploma in Accounting and Post-Degree Diploma in Accounting (Co-operative Education) can be completed on a full- or part-time basis. Courses in this program will be offered daytime and/or evenings on weekdays.

CURRICULUM

This post-degree diploma may be completed in a minimum of four semesters of course work if taken on a full-time basis (60 credits).

This program will be offered in the daytime and/or evenings during weekdays over all three semesters of the year. Students must take note of the prerequisites for all courses.

Total Credits: 60

Courses Credits
All of
BCAP 4820 Business Information Systems
3

Lecture Hours: 4.0 | Seminar: 0.0 | Lab: 0.0

This course provides an understanding of how technology is used by leading-edge organizations and includes the role the Internet plays in a successful enterprise. It also provides an introduction to computer management information systems that support organizations. Issues involving systems analysis, design and software applications in a business environment are included.Students will receive credit for only one of BCAP 3200, 4820, or CSIS 2500. BCAP 3200 and CSIS 2500 may not be used to satisfy the BCAP 4820 requirement.Registration in this course is restricted to students admitted to the Post-Degree Diploma in Accounting.Prerequisite(s): Completion of a minimum 30 credits including a minimum "C" grade in BUSM 4805.

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BUSM 4805 Professional Business Practice
3

Lecture Hours: 4.0 | Seminar: 0.0 | Lab: 0.0

This course is designed to provide fundamental skills necessary for success in the Canadian business environment. Successful students will develop the skills and competencies required to present themselves and their work in a professional manner according to business ethics and societal norms. The course will allow students to develop skills and strategies to manage office politics, social situations, and professional communication.Registration in this course is restricted to students admitted to the Post-Degree Diplomas in Accounting, Business Administration, Marketing Management, and Data Analytics.

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BUSM 4855 Business Strategy for Accountants
3

Lecture Hours: 4.0 | Seminar: 0.0 | Lab: 0.0

This is the capstone course for the Post-Degree Diploma in Accounting. Crafting, implementing and executing a company's strategy is the core of an organization. The focus of business strategy is on managing the entire organization from an executive level. This course emphasizes the chief financial officer's perspective. A strong emphasis is placed on financial and non-financial strategic objectives that play a role in the organization's longevity.Students will receive credit for only one of BUSM 4200 or 4855. BUSM 4200 may not be used to satisfy the BUSM 4855 requirement.Registration in this course is restricted to students admitted to the Post-Degree Diploma in Accounting.Prerequisite(s): Successful completion of a minimum of 48 credits including a minimum "C" grade in FMGT 4818 and 4865.

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BUSM 4885 Canadian Business Law
3

Lecture Hours: 4.0 | Seminar: 0.0 | Lab: 0.0

This course introduces the basic legal principles of contracts, torts, agency, employment, negotiable instruments, debt collection, business ownership, and consumer protection in Canada. Actual case decisions are used to demonstrate and explain judicial reasoning.Students will receive credit for only one of BUSM 1285 or 4885. BUSM 1285 may not be used to satisfy the BUSM 4885 requirement. Registration in this course is restricted to students admitted to the Post-Degree Diploma in Accounting.

More Information »

ECON 4800 Introduction to Microeconomics
3

Lecture Hours: 4.0 | Seminar: 0.0 | Lab: 0.0

Introductory concepts; the market system; price determination; demand and utility; competitive supply; cost analysis; market structures; equilibrium of the firm; pricing of factor inputs; land rents; wages; interest and capital.Students will receive credit for only one of ECON 1220 or ECON 4800. ECON 1220 may not be used to satisfy the ECON 4800 requirement.Registration in this course is restricted to students admitted to the Post-Degree Diploma in Accounting.

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ECON 4810 Introduction to Macroeconomics
3

Lecture Hours: 4.0 | Seminar: 0.0 | Lab: 0.0

This course will cover introductory macroeconomic concepts including: circular flow of income and product; national income; equilibrium level of domestic income; fiscal policy; money and banking; international trade; inflation and unemployment.Students will receive credit for only one of ECON 1221 and ECON 4810. ECON 1221 may not be used to satisfy the ECON 4810 requirement.Registration in this course is restricted to students admitted to the Post-Degree Diploma in Accounting.

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FMGT 4800 Introduction to Financial Accounting
3

Lecture Hours: 4.0 | Seminar: 0.0 | Lab: 0.0

This course provides an overview of financial accounting and the construction and interpretation of financial reports prepared for external users. Major consideration is given to accounting techniques for corporate financial statements. Emphasis is placed on accounting principles and policies and the underlying rationale for these principles.Students will receive credit for only one of FMGT 2293 or 4800. FMGT 2293 may not be used to satisfy the FMGT 4800 requirement.Registration in this course is restricted to students admitted to the Post-Degree Diploma in Accounting.

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FMGT 4810 Managerial Accounting
3

Lecture Hours: 4.0 | Seminar: 0.0 | Lab: 0.0

Managerial accounting is primarily focused on providing information to an organization's management so that they can maximize operating efficiency and profitability. This course covers the basic concepts and techniques including: costing systems, costing behaviour, cost-volume-profit relationships, budgeting, cost control, and decision making. Students will receive credit for only one of FMGT 2294 or 4810. FMGT 2294 may not be used to satisfy the FMGT 4810 requirement.Registration in this course is restricted to students admitted to the Post-Degree Diploma in Accounting.Prerequisite(s): A minimum "C" grade in FMGT 4800.

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FMGT 4818 Advanced Management Accounting
3

Lecture Hours: 4.0 | Seminar: 0.0 | Lab: 0.0

This course examines advanced topic areas in strategic management accounting. A key component is the design of accounting systems for facilitating and influencing management decisions, with emphasis on performance evaluation in organizations. Topics include strategic planning and analysis, constraints, goal congruence, management control systems, transfer pricing, and performance measurement.Students will receive credit for only one of FMGT 3223 or 4818. FMGT 3223 may not be used to satisfy the FMGT 4818 requirement.Registration in this course is restricted to students admitted to the Post-Degree Diploma in Accounting.Prerequisite(s): A minimum "C" grade in BUSM 4805 and FMGT 4810.

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FMGT 4820 Intermediate Financial Accounting I
3

Lecture Hours: 4.0 | Seminar: 0.0 | Lab: 0.0

This course introduces students to the more complex issues of financial accounting. The course builds on the concepts introduced in FMGT 4800. Topics include the conceptual framework, financial statement presentation, revenue and expense recognition, current monetary balances, inventories, capital assets, and investments.Students will receive credit for only one of FMGT 1321 or 4820. FMGT 1321 may not be used to satisfy the FMGT 4820 requirement.Registration in this course is restricted to students admitted to the Post-Degree Diploma in Accounting.Prerequisite(s): A minimum "C" grade in BUSM 4805 and FMGT 4800.

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FMGT 4824 Intermediate Financial Accounting II
3

Lecture Hours: 4.0 | Seminar: 0.0 | Lab: 0.0

This course provides a comprehensive study of more complex techniques, principles, and concepts involved in the construction and interpretation of financial reports prepared for external users. The course focuses on the liabilities and equity side of the balance sheet, and examines more sophisticated accounting topics such as corporate taxes, leases pensions, and earning per share.Students will receive credit for only one of FMGT 2421 or 4824. FMGT 2421 may not be used to satisfy the FMGT 4824 requirement.Registration in this course is restricted to students admitted to the Post-Degree Diploma in Accounting.Prerequisite(s): A minimum "C" grade in FMGT 4820.

More Information »

FMGT 4828 Advanced Financial Accounting
3

Lecture Hours: 4.0 | Seminar: 0.0 | Lab: 0.0

This course introduces the conceptual basis of business combinations and the accounting issues involved. It covers the in-depth technical application of advanced financial reporting issues, including consolidation accounting and reporting, variable interest entities, joint venture accounting, financial instruments, foreign currency transactions and hedge accounting, translation and consolidation of financial statements stated in foreign currencies, segmented reporting, and not-for-profit entities.Students will receive credit for only one of FMGT 3121 or 4828. FMGT 3121 may not be used to satisfy the FMGT 4828 requirement. Registration in this course is restricted to students admitted to the Post-Degree Diploma in Accounting.Prerequisite(s): A minimum "C" grade in FMGT 4824.

More Information »

FMGT 4860 Financial Management I
3

Lecture Hours: 4.0 | Seminar: 0.0 | Lab: 0.0

This course develops learning streams relating to valuation and investment measurement techniques for corporate and individual investors; working capital management approaches for corporations; and long-term planning and performance analysis of firms. This course lays the groundwork for mathematical and strategic analysis of investment decisions for the modern corporation and investor.Students will receive credit for only one of FMGT 2371 or 4860. FMGT 2371 may not be used to satisfy the FMGT 4860 requirement.Registration in this course is restricted to students admitted to the Post-Degree Diploma in Accounting.Prerequisite(s): A minimum "C" grade in BUSM 4805, FMGT 4800, and MATH 4800.

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FMGT 4865 Financial Management II
3

Lecture Hours: 4.0 | Seminar: 0.0 | Lab: 0.0

This course builds upon essential financial concepts introduced and developed in FMGT 4860. In this course, the focus lies with investment and rate of return analysis of major business investments, capital budgeting analysis, cost of capital, and capital structure. This course looks at more fundamental, longer-term decision-making and its relationship to capital markets. International business planning also receives consideration.Students may receive credit for only one of FMGT 2474 or 4865. FMGT 2474 may not be used to satisfy the FMGT 4865 requirement.Registration in this course is restricted to students admitted to the Post-Degree Diploma in Accounting.Prerequisite(s): A minimum "C" grade in FMGT 4860.

More Information »

FMGT 4870 Introduction to Taxation
3

Lecture Hours: 4.0 | Seminar: 0.0 | Lab: 0.0

A course on federal income tax with emphasis on individual taxpayers. The course will provide a practical guide for individuals to prepare their own income tax return. A computer software package will be briefly introduced.Students will receive credit for only one of FMGT 2325 or 4870. FMGT 2325 may not be used to satisfy the FMGT 4870 requirement. Registration in this course is restricted to students admitted to the Post-Degree Diploma in Accounting.Prerequisite(s): A minimum "C" grade in BUSM 4805 and FMGT 4800.

More Information »

FMGT 4875 Advanced Taxation
3

Lecture Hours: 4.0 | Seminar: 0.0 | Lab: 0.0

This course builds on the basic framework taught in FMGT 4870 focusing on net income, taxable income and tax liability for individuals, corporations, trusts and partnerships. It also focuses on tax planning techniques for both individuals and corporations. Students will review selected specialized topics in taxation such as rollovers and corporate reorganizations to identify situations that could result in tax savings.Students will receive credit for only one of FMGT 4225 or 4875. FMGT 4225 may not be used to satisfy the FMGT 4875 requirement.Registration in this course is restricted to students admitted to the Post-Degree Diploma in Accounting.Prerequisite(s): A minimum "C" grade in FMGT 4820, 4824, and 4870.

More Information »

FMGT 4880 Internal Control and Auditing
3

Lecture Hours: 4.0 | Seminar: 0.0 | Lab: 0.0

This course introduces the concepts and procedures of external auditing with the focus on the external or attest audit. This course addresses the purpose, scope and concepts of external auditing. Topics covered include audit objectives, audit planning, internal control, audit sampling, computer auditing, and audit procedures.Students will receive credit for only one of FMGT 3263 or 4880. FMGT 3263 may not be used to satisfy the FMGT 4880 requirement.Registration in this course is restricted to students admitted to the Post-Degree Diploma in Accounting.Prerequisite(s): A minimum "C" grade in FMGT 4820 and 4824.

More Information »

MATH 4800 Mathematics of Finance
3

Lecture Hours: 4.0 | Seminar: 0.0 | Lab: 0.0

An introduction to the mathematics of finance and investment including simple interest and discount, compound interest, simple and general annuities, amortization and sinking funds, depreciation and valuation of investments. computer applications.Students will receive credit for only one of MATH 1118 or 4800. MATH 1118 may not be used to satisfy the MATH 4800 requirement.Registration in this course is restricted to students admitted to the Post-Degree Diploma in Accounting.

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STAT 4800 Business Statistics
3

Lecture Hours: 4.0 | Seminar: 0.0 | Lab: 0.0

This course includes the following: collection, classification, analysis, and presentation of numerical data; measures of location and variability; probability; random samples and sampling distributions; estimation of parameters; testing hypotheses; regression; and index numbers.Students may receive credit for only one of STAT 1123 or 4800. STAT 1123 may not be used to satisfy the STAT 4800 requirement.Registration in this course is restricted to students admitted to the Post-Degree Diploma in Accounting, Business Administration, and Marketing Management.

More Information »

STAT 4810 Intermediate Quantitative Methods
3

Lecture Hours: 4.0 | Seminar: 0.0 | Lab: 0.0

Topics in this course include one and two population statistical inference; simple linear regression; multiple regression; index numbers and time series analysis; statistical decision theory; and linear programming. This course is intended primarily for students in a college business administration degree program.Students will receive credit for only one of STAT 1224, 1225, 2225, 2322, 3222, 3223, or 4810. STAT 3223 may not be used to satisfy the STAT 4810 requirement.Registration in this course is restricted to students admitted to the Post-Degree Diploma in Accounting.Prerequisite(s): A minimum "C+" grade in STAT 4800.

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60 Credits

Program Option Notes:

  1. Regular Studies courses numbered 4799 or lower may not be substituted into this program for graduation purposes.
  2. Students who graduate from this program with a minimum cumulative GPA of 2.33 with no course less than a "C" grade meet the minimum entry requirements for the Chartered Professional Accountant Professional Education Program (PEP).

Graduation Requirements

Successful completion of the Post-Degree Diploma in Accounting requires a minimum program GPA of 2.33 (C+) with no course less than a "C" grade. The program comprises 60 credits of course work.

CURRICULUM

This post-degree diploma may be completed in a minimum of four semesters of course work if taken on a full-time basis (63 credits) with an additional term of work experience (three credits) for students successfully completing COOP 4800 and meeting the required GPA of 2.33.

This program will be offered in the daytime and/or evenings during weekdays over all three semesters of the year. Students must take note of the prerequisites for all courses.

Total Credits: 66

Courses Credits
All of
BCAP 4820 Business Information Systems
3

Lecture Hours: 4.0 | Seminar: 0.0 | Lab: 0.0

This course provides an understanding of how technology is used by leading-edge organizations and includes the role the Internet plays in a successful enterprise. It also provides an introduction to computer management information systems that support organizations. Issues involving systems analysis, design and software applications in a business environment are included.Students will receive credit for only one of BCAP 3200, 4820, or CSIS 2500. BCAP 3200 and CSIS 2500 may not be used to satisfy the BCAP 4820 requirement.Registration in this course is restricted to students admitted to the Post-Degree Diploma in Accounting.Prerequisite(s): Completion of a minimum 30 credits including a minimum "C" grade in BUSM 4805.

More Information »

BUSM 4805 Professional Business Practice
3

Lecture Hours: 4.0 | Seminar: 0.0 | Lab: 0.0

This course is designed to provide fundamental skills necessary for success in the Canadian business environment. Successful students will develop the skills and competencies required to present themselves and their work in a professional manner according to business ethics and societal norms. The course will allow students to develop skills and strategies to manage office politics, social situations, and professional communication.Registration in this course is restricted to students admitted to the Post-Degree Diplomas in Accounting, Business Administration, Marketing Management, and Data Analytics.

More Information »

BUSM 4855 Business Strategy for Accountants
3

Lecture Hours: 4.0 | Seminar: 0.0 | Lab: 0.0

This is the capstone course for the Post-Degree Diploma in Accounting. Crafting, implementing and executing a company's strategy is the core of an organization. The focus of business strategy is on managing the entire organization from an executive level. This course emphasizes the chief financial officer's perspective. A strong emphasis is placed on financial and non-financial strategic objectives that play a role in the organization's longevity.Students will receive credit for only one of BUSM 4200 or 4855. BUSM 4200 may not be used to satisfy the BUSM 4855 requirement.Registration in this course is restricted to students admitted to the Post-Degree Diploma in Accounting.Prerequisite(s): Successful completion of a minimum of 48 credits including a minimum "C" grade in FMGT 4818 and 4865.

More Information »

BUSM 4885 Canadian Business Law
3

Lecture Hours: 4.0 | Seminar: 0.0 | Lab: 0.0

This course introduces the basic legal principles of contracts, torts, agency, employment, negotiable instruments, debt collection, business ownership, and consumer protection in Canada. Actual case decisions are used to demonstrate and explain judicial reasoning.Students will receive credit for only one of BUSM 1285 or 4885. BUSM 1285 may not be used to satisfy the BUSM 4885 requirement. Registration in this course is restricted to students admitted to the Post-Degree Diploma in Accounting.

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COOP 4800 Co-operative Work Placement – PDD
3

Lecture Hours: 0.0 | Seminar: 32.31 | Lab: 0.0

Work experience and report. Practical application of theoretical knowledge gained in academic studies to enhance skills and to provide professional and personal development. Co-op work placements consist of full time work in a student's area of study. Evaluation will consist of employer evaluation, work term report, and presentation.Prerequisite(s): A minimum "C" grade in EXPE 4801, 4802, and 4803; acceptance to the co-op option; and confirmed co-op work placement.Registration in this course is restricted to students admitted to Post-Degree Diploma programs with a co-op work term option.

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ECON 4800 Introduction to Microeconomics
3

Lecture Hours: 4.0 | Seminar: 0.0 | Lab: 0.0

Introductory concepts; the market system; price determination; demand and utility; competitive supply; cost analysis; market structures; equilibrium of the firm; pricing of factor inputs; land rents; wages; interest and capital.Students will receive credit for only one of ECON 1220 or ECON 4800. ECON 1220 may not be used to satisfy the ECON 4800 requirement.Registration in this course is restricted to students admitted to the Post-Degree Diploma in Accounting.

More Information »

ECON 4810 Introduction to Macroeconomics
3

Lecture Hours: 4.0 | Seminar: 0.0 | Lab: 0.0

This course will cover introductory macroeconomic concepts including: circular flow of income and product; national income; equilibrium level of domestic income; fiscal policy; money and banking; international trade; inflation and unemployment.Students will receive credit for only one of ECON 1221 and ECON 4810. ECON 1221 may not be used to satisfy the ECON 4810 requirement.Registration in this course is restricted to students admitted to the Post-Degree Diploma in Accounting.

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EXPE 4801 Career Goals, Resumes, and Cover Letters
1

Lecture Hours: 1.5 | Seminar: 0.0 | Lab: 0.0

Formerly COOP 4801This course is meant to focus and prepare students to effectively create targeted job applications to utilize when applying for career positions. In EXPE 4801 students will learn what employers look for when screening job applications, how to read and interpret job postings, and how to create relevant, job specific targeted resumes and cover letters that will impress employers and increase their odds of getting interviews. This course is the first in a series of three that is ultimately aimed at preparing students with job ready employability skills that they can utilize to advance their careers.Students will receive credit for only one of COOP 4801 and EXPE 4801.Registration in this course is restricted to students admitted to the Post-Degree Diplomas in Accounting, Applied Planning, Business Administration, Marketing Management, and Web and Mobile App Design and Development.

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EXPE 4802 Interviews and Your Professional Image
1

Lecture Hours: 1.5 | Seminar: 0.0 | Lab: 0.0

Formerly COOP 4802This course is the second in a series of three, and will continue where EXPE 4801 left off, by transitioning students from targeted job applications, to the next phase of the job application process. In this course students will learn of the significant impact that their professional image can have on attracting potential employers and on obtaining career employment. It will also train students how to effectively engage in interviews, and networking from a Canadian business context. This course will be very practical, and students will be able to apply the content and activities from classes directly to their personal job search; increasing their chances of gaining employment.Students will receive credit for only one of COOP 4802 and EXPE 4802.Registration in this course is restricted to students admitted to the Post-Degree Diplomas in Accounting, Applied Planning, Business Administration, Marketing Management, and Web and Mobile App Design and Development.Prerequisite(s): A minimum "C" grade in EXPE 4801.

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EXPE 4803 Employment Search Strategies
1

Lecture Hours: 1.5 | Seminar: 0.0 | Lab: 0.0

Formerly COOP 4803This course is the third course in a series of three, and will transition students from searching for employment to successfully entering the workforce. Having covered targeted job applications in EXPE 4801, and interviewing and networking in EXPE 4802, this course will focus on job search strategies as well as workplace expectations and typical standards and policies of Canadian businesses. Additionally, this course will include workplace etiquette and behaviour, as well as managing and respecting cultural diversity. Lastly students will incorporate what they have learned from the first two courses and formulate an individual job search plan targeting specific employers or sectors.Students will receive credit for only one of COOP 4803 and EXPE 4803.Registration in this course is restricted to students admitted to the Post Degree Diplomas in Accounting, Applied Planning, Business Administration, Marketing Management, and Web and Mobile App Design and Development.Prerequisite(s): A minimum "C" grade in EXPE 4801 and 4802.

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FMGT 4800 Introduction to Financial Accounting
3

Lecture Hours: 4.0 | Seminar: 0.0 | Lab: 0.0

This course provides an overview of financial accounting and the construction and interpretation of financial reports prepared for external users. Major consideration is given to accounting techniques for corporate financial statements. Emphasis is placed on accounting principles and policies and the underlying rationale for these principles.Students will receive credit for only one of FMGT 2293 or 4800. FMGT 2293 may not be used to satisfy the FMGT 4800 requirement.Registration in this course is restricted to students admitted to the Post-Degree Diploma in Accounting.

More Information »

FMGT 4810 Managerial Accounting
3

Lecture Hours: 4.0 | Seminar: 0.0 | Lab: 0.0

Managerial accounting is primarily focused on providing information to an organization's management so that they can maximize operating efficiency and profitability. This course covers the basic concepts and techniques including: costing systems, costing behaviour, cost-volume-profit relationships, budgeting, cost control, and decision making. Students will receive credit for only one of FMGT 2294 or 4810. FMGT 2294 may not be used to satisfy the FMGT 4810 requirement.Registration in this course is restricted to students admitted to the Post-Degree Diploma in Accounting.Prerequisite(s): A minimum "C" grade in FMGT 4800.

More Information »

FMGT 4818 Advanced Management Accounting
3

Lecture Hours: 4.0 | Seminar: 0.0 | Lab: 0.0

This course examines advanced topic areas in strategic management accounting. A key component is the design of accounting systems for facilitating and influencing management decisions, with emphasis on performance evaluation in organizations. Topics include strategic planning and analysis, constraints, goal congruence, management control systems, transfer pricing, and performance measurement.Students will receive credit for only one of FMGT 3223 or 4818. FMGT 3223 may not be used to satisfy the FMGT 4818 requirement.Registration in this course is restricted to students admitted to the Post-Degree Diploma in Accounting.Prerequisite(s): A minimum "C" grade in BUSM 4805 and FMGT 4810.

More Information »

FMGT 4820 Intermediate Financial Accounting I
3

Lecture Hours: 4.0 | Seminar: 0.0 | Lab: 0.0

This course introduces students to the more complex issues of financial accounting. The course builds on the concepts introduced in FMGT 4800. Topics include the conceptual framework, financial statement presentation, revenue and expense recognition, current monetary balances, inventories, capital assets, and investments.Students will receive credit for only one of FMGT 1321 or 4820. FMGT 1321 may not be used to satisfy the FMGT 4820 requirement.Registration in this course is restricted to students admitted to the Post-Degree Diploma in Accounting.Prerequisite(s): A minimum "C" grade in BUSM 4805 and FMGT 4800.

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FMGT 4824 Intermediate Financial Accounting II
3

Lecture Hours: 4.0 | Seminar: 0.0 | Lab: 0.0

This course provides a comprehensive study of more complex techniques, principles, and concepts involved in the construction and interpretation of financial reports prepared for external users. The course focuses on the liabilities and equity side of the balance sheet, and examines more sophisticated accounting topics such as corporate taxes, leases pensions, and earning per share.Students will receive credit for only one of FMGT 2421 or 4824. FMGT 2421 may not be used to satisfy the FMGT 4824 requirement.Registration in this course is restricted to students admitted to the Post-Degree Diploma in Accounting.Prerequisite(s): A minimum "C" grade in FMGT 4820.

More Information »

FMGT 4828 Advanced Financial Accounting
3

Lecture Hours: 4.0 | Seminar: 0.0 | Lab: 0.0

This course introduces the conceptual basis of business combinations and the accounting issues involved. It covers the in-depth technical application of advanced financial reporting issues, including consolidation accounting and reporting, variable interest entities, joint venture accounting, financial instruments, foreign currency transactions and hedge accounting, translation and consolidation of financial statements stated in foreign currencies, segmented reporting, and not-for-profit entities.Students will receive credit for only one of FMGT 3121 or 4828. FMGT 3121 may not be used to satisfy the FMGT 4828 requirement. Registration in this course is restricted to students admitted to the Post-Degree Diploma in Accounting.Prerequisite(s): A minimum "C" grade in FMGT 4824.

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FMGT 4860 Financial Management I
3

Lecture Hours: 4.0 | Seminar: 0.0 | Lab: 0.0

This course develops learning streams relating to valuation and investment measurement techniques for corporate and individual investors; working capital management approaches for corporations; and long-term planning and performance analysis of firms. This course lays the groundwork for mathematical and strategic analysis of investment decisions for the modern corporation and investor.Students will receive credit for only one of FMGT 2371 or 4860. FMGT 2371 may not be used to satisfy the FMGT 4860 requirement.Registration in this course is restricted to students admitted to the Post-Degree Diploma in Accounting.Prerequisite(s): A minimum "C" grade in BUSM 4805, FMGT 4800, and MATH 4800.

More Information »

FMGT 4865 Financial Management II
3

Lecture Hours: 4.0 | Seminar: 0.0 | Lab: 0.0

This course builds upon essential financial concepts introduced and developed in FMGT 4860. In this course, the focus lies with investment and rate of return analysis of major business investments, capital budgeting analysis, cost of capital, and capital structure. This course looks at more fundamental, longer-term decision-making and its relationship to capital markets. International business planning also receives consideration.Students may receive credit for only one of FMGT 2474 or 4865. FMGT 2474 may not be used to satisfy the FMGT 4865 requirement.Registration in this course is restricted to students admitted to the Post-Degree Diploma in Accounting.Prerequisite(s): A minimum "C" grade in FMGT 4860.

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FMGT 4870 Introduction to Taxation
3

Lecture Hours: 4.0 | Seminar: 0.0 | Lab: 0.0

A course on federal income tax with emphasis on individual taxpayers. The course will provide a practical guide for individuals to prepare their own income tax return. A computer software package will be briefly introduced.Students will receive credit for only one of FMGT 2325 or 4870. FMGT 2325 may not be used to satisfy the FMGT 4870 requirement. Registration in this course is restricted to students admitted to the Post-Degree Diploma in Accounting.Prerequisite(s): A minimum "C" grade in BUSM 4805 and FMGT 4800.

More Information »

FMGT 4875 Advanced Taxation
3

Lecture Hours: 4.0 | Seminar: 0.0 | Lab: 0.0

This course builds on the basic framework taught in FMGT 4870 focusing on net income, taxable income and tax liability for individuals, corporations, trusts and partnerships. It also focuses on tax planning techniques for both individuals and corporations. Students will review selected specialized topics in taxation such as rollovers and corporate reorganizations to identify situations that could result in tax savings.Students will receive credit for only one of FMGT 4225 or 4875. FMGT 4225 may not be used to satisfy the FMGT 4875 requirement.Registration in this course is restricted to students admitted to the Post-Degree Diploma in Accounting.Prerequisite(s): A minimum "C" grade in FMGT 4820, 4824, and 4870.

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FMGT 4880 Internal Control and Auditing
3

Lecture Hours: 4.0 | Seminar: 0.0 | Lab: 0.0

This course introduces the concepts and procedures of external auditing with the focus on the external or attest audit. This course addresses the purpose, scope and concepts of external auditing. Topics covered include audit objectives, audit planning, internal control, audit sampling, computer auditing, and audit procedures.Students will receive credit for only one of FMGT 3263 or 4880. FMGT 3263 may not be used to satisfy the FMGT 4880 requirement.Registration in this course is restricted to students admitted to the Post-Degree Diploma in Accounting.Prerequisite(s): A minimum "C" grade in FMGT 4820 and 4824.

More Information »

MATH 4800 Mathematics of Finance
3

Lecture Hours: 4.0 | Seminar: 0.0 | Lab: 0.0

An introduction to the mathematics of finance and investment including simple interest and discount, compound interest, simple and general annuities, amortization and sinking funds, depreciation and valuation of investments. computer applications.Students will receive credit for only one of MATH 1118 or 4800. MATH 1118 may not be used to satisfy the MATH 4800 requirement.Registration in this course is restricted to students admitted to the Post-Degree Diploma in Accounting.

More Information »

STAT 4800 Business Statistics
3

Lecture Hours: 4.0 | Seminar: 0.0 | Lab: 0.0

This course includes the following: collection, classification, analysis, and presentation of numerical data; measures of location and variability; probability; random samples and sampling distributions; estimation of parameters; testing hypotheses; regression; and index numbers.Students may receive credit for only one of STAT 1123 or 4800. STAT 1123 may not be used to satisfy the STAT 4800 requirement.Registration in this course is restricted to students admitted to the Post-Degree Diploma in Accounting, Business Administration, and Marketing Management.

More Information »

STAT 4810 Intermediate Quantitative Methods
3

Lecture Hours: 4.0 | Seminar: 0.0 | Lab: 0.0

Topics in this course include one and two population statistical inference; simple linear regression; multiple regression; index numbers and time series analysis; statistical decision theory; and linear programming. This course is intended primarily for students in a college business administration degree program.Students will receive credit for only one of STAT 1224, 1225, 2225, 2322, 3222, 3223, or 4810. STAT 3223 may not be used to satisfy the STAT 4810 requirement.Registration in this course is restricted to students admitted to the Post-Degree Diploma in Accounting.Prerequisite(s): A minimum "C+" grade in STAT 4800.

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66 Credits

Program Option Notes:

  1. Regular Studies courses numbered 4799 or lower may not be substituted into this program for graduation purposes.
  2. Students who graduate from this program with a minimum cumulative GPA of 2.33 with no course less than a "C" grade meet the minimum entry requirements for the Chartered Professional Accountant Professional Education Program (PEP).

Co-operative Education Requirements

For students to be eligible for the Co-op Work Placement term, they must successfully complete EXPE 4801, 4802, and 4803 and have an overall GPA of 2.33 on a minimum of 30 credits of program course work.

Graduation Requirements

Successful completion of the Post-Degree Diploma in Accounting (Co-operative Education requires a minimum program GPA of 2.33 (C+) with no course less than a "C" grade. The program comprises 63 credits of course work plus three credits of work experience.