Forensic Accounting and Fraud Investigation Advanced Diploma Online

Accounting Courses

Course offerings vary from year to year. Check Generate a Timetable for available course offerings.

ACCT 100  (3)  Financial Accounting I

An introduction, from a user perspective to the principles and procedures of financial accounting. Topics include the conceptual framework, the accounting equation, double-entry bookkeeping, the accounting cycle, an introduction to Generally Accepted Accounting Principles, and financial statement preparation and interpretation. CPA transfer available. (3:0:0)

Prerequisite: Min "C" in English 12 and min. "C+" in one of Principles of Mathematics 11, Applications of Mathematics 11, Foundations of Mathematics 11, Pre-calculus 11, or MATH 047.

ACCT 101  (3)  Accounting for Non-Financial Managers (Ends Dec 2017)

An overview of the accounting cycle for a service and a merchandizing entity. Additional topics include accounting for cash and payroll accounting. Accounting software will be used to prepare financial information. Credit will only be granted for one of ACCT 100 or ACCT 101. (2:0:1)

Prerequisite: Either competency in computer use (see BBA Program for details) or QUME 185.

ACCT 101  (3)  Accounting for Non-Financial Managers (Effective Dec 2017)

This course will provide the student with an introduction, from a user perspective, to the principles of financial accounting. Topics include the objectives, the users of accounting information, the accounting cycle and typical accounting transactions, financial reporting, and decision making. Credit will only be granted for one of ACCT 100 or ACCT 101. (3:0:0)

Prerequisite: Either competency in computer use (see BBA Program for details) or QUME 185.

ACCT 201  (3)  Financial Accounting II

Intended for students who plan to pursue further accounting or finance courses. Provides additional depth to the concepts introduced in ACCT 100 and utilizes a computerized business simulation. CPA transfer available. (3:0:1)

Prerequisite: Min. "C+" in each of ACCT 100 and FNCE 130, and either competency in computer use (see BBA Program for details) or QUME 185.

ACCT 217  (3)  Taxation I

An introduction to the principles and practices of Canadian taxation. This course provides a basic understanding of the Canadian Income Tax Act and its implications in relation to the individual. CPA transfer available. (3:0:0)

Prerequisite: Min. "C+" in ACCT 201.

ACCT 294  (3)  Intro to Cost and Managerial Accounting

An introduction to cost/volume/profit relationships, manufacturing costs, relevant costs in decision making, master budget, flexible budget, responsibility accounting, job cost and process cost systems, and direct vs. absorption costing. CPA transfer available. Credit will only be granted for one of ACCT 260 or ACCT 294. (4:0:0)

Prerequisite: ACCT 100, FNCE 130, and either competency in computer use (see BBA program for details) or QUME 185.

ACCT 317  (3)  Taxation II

An introduction to the principles and practices of Canadian taxation. Topics include a basic understanding of the Canadian Income Tax Act and its implications in relation to corporations and shareholders, partnerships, trusts and international taxation. CPA transfer available. (3:0:0)

Prerequisite: Min. "C+" in ACCT 217.

ACCT 335  (3)  Intermediate Accounting: Assets

Intermediate financial accounting for students who may wish to pursue a professional accounting designation. Topics include a review of accounting principles, the accounting cycle, standard financial statements, detailed analysis of current and long term assets both tangible and intangible. CPA transfer available. (3:0:0)

Prerequisite: Min. "C+" in ACCT 201.

ACCT 336  (3)  Intermediate Accounting: Liabilities and Owners' Equity

Intermediate financial accounting for students who may wish to pursue a professional accounting designation. Topics include a review of accounting principles, the owner's equity section of a corporate balance sheet, current and long term liabilities and analysis of financial statements, pension, leases, cash flow statement preparation. CPA transfer available. (3:0:0)

Prerequisite: Min. "C+" in ACCT 201.

ACCT 340  (3)  Not-For-Profit Accounting

An examination of accounting, planning, and control for not-for-profit organizations. Topics include characteristics of not-for-profit organizations, financial statements, full cost accounting, the control environment, planning and program analysis, budgeting, and program evaluation. (3:0:0)

Prerequisite: ACCT 100 and ACCT 294.

ACCT 350  (3)  Fraud Awareness, Prevention, and Detection

An exploration of commercial crime and business fraud deterrence, prevention, and detection. Topics include fraud psychology, vulnerability to fraud, money laundering, internet fraud, corporate and personal identity theft, and financial statement and banking fraud. This course is recognized by the Association of Certified Forensic Investigators of Canada. ACCT 350 was formerly called ACCT 450; credit will not be granted for both courses. (3:0:0)

Prerequisite: Third-year standing.

ACCT 362  (3)  Cost and Managerial Accounting II

Topics include a detailed study of standard costing systems and variance analysis, managerial decision making and performance evaluation. Microcomputer applications are an integral component of the course. CPA transfer available. (3:0:0)

Prerequisite: ACCT 294.

ACCT 390  (3)  Selected Topics in Accounting

A study of selected topics of current interest in accounting. Students interested in this course should consult the Department Chair regarding when this course is to be offered and what substantive areas are to be studied. (3:0:0)

Prerequisite: ACCT 201 and ACCT 294.

ACCT 399  (3)  Special Topics in Accounting/Assurance (Field School)

An investigation of accounting and assurance issues unique to a specific country/geographic area normally delivered through a field school. Topics include comparative discussions of GAAP, financial statement analysis, market reporting, and oversight functions. (5:10:0 for 3 weeks)

Prerequisite: ACCT 100 and ACCT 294.

ACCT 410  (3)  Principles of Auditing

An introduction to principles of external audit. Topics include types of assurance engagements; the ethical/legal environment; audit planning; internal control assessment; and audit techniques. Also addressed are current developments in computers and comprehensive auditing. Effective communication of assurance results are emphasized. CPA transfer available. (3:0:0)

Prerequisite: ACCT 335 and ACCT 336.

ACCT 421  (3)  Accounting Theory

An exploration and description of the various theories that determine generally accepted accounting principles and the consequences on financial accounting and reporting. An examination of the relevance of these theories and the impact of theories on financial accounting and reporting. CPA transfer available. (3:0:0)

Prerequisite: ACCT 335 and ACCT 336.

ACCT 435  (3)  Advanced Financial Accounting

An in-depth study of intercorporate investment and consolidated statements; foreign currency translation and the consolidation of foreign operations; income tax allocation; accounting for not-for-profit organizations; and changes in the price level. CPA transfer available. (3:0:0)

Prerequisite: ACCT 335 and ACCT 336.

ACCT 491  (6)  Senior Project - Accounting

Student / Faculty research in an area of mutual interest. Action includes development of the research question, literature review, performing the research and presenting the findings. Completion is expected within a six-month period. Approved extensions not to exceed an additional six months. (0:0:0 —300 for 24 weeks)

Prerequisite: Completion of 75 credits in the Bachelor of Business Administration program including a minimum of nine upper level VIU Accounting credits and a minimum grade point average of 3.0 in the last 30 VIU credits completed towards the BBA program.

ACCT 499  (6)  Accounting Internship

An unpaid internship with an approved organization. Successful students will conduct a minimum 200 hours of applied work and complete a substantial academic report. Completion is expected within a six-month period. Approved extensions not to exceed an additional six months. (0:0:0 —300 for 24 weeks)

Prerequisite: Completion of 75 credits in the Bachelor of Business Administration program including a minimum of nine upper level VIU Accounting credits and a minimum grade point average of 3.0 in the last 30 VIU credits completed towards the BBA program.

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