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program categories >> B's in alphabetical list

Description

This program introduces students to the various functional aspects of business in general, and accounting in particular. Graduates are able to apply computer, communication, and mathematical skills and employ advanced management and financial management techniques to support accounting activities, including the maintenance of accounting records and the preparation and presentation of financial statements, individuals' and Canadian controlled private corporations'tax returns.

In addition to the skills acquired in the two-year program, the graduate of the Business Administration - Accounting program is able to perform a number of more complex functions, including financial analysis, planning and control; using analytical and evaluation skills to support management functions; and collaborating in the design of an organization's internal control system.

In order to broaden the program choices, all General, Accounting and Marketing students, whether they are in a two-year or the three-year diploma program, will share a common first semester. Students will take five mandatory courses in that semester, and will have a choice of which General Education course they wish to take. The curriculum for this common first semester is as follows:

Code and Course Name

ACCT 1000 Financial Accounting Principles 1

BUSI 1001 Organizational Behaviour

COMM 1000 College Communications

or COMM 1001 Communications at Work

MKTG 1000 Introduction to Marketing

MATH 1002 Mathematics of Finance

General Education Elective

Career Opportunities

Graduates of Business - Accounting and Business Administration - Accounting Programs work in a broad range of employment settings in all sectors of business and industry, including banks and other financial institutions, government offices, public accounting firms, small business, self-employment, tax preparation firms, financial planning firms, manufacturing firms, and non-profit organizations.

Program Learning Outcomes

The graduate has reliably demonstrated the ability to:

• record financial transactions in compliance with Canadian Generally Accepted Accounting Principles (GAPP) for sole proprietorships, partnerships, private enterprises, publicly accountable enterprises, and non-profit organizations;
• prepare and present financial statements, reports, and other documents in compliance with Canadian Generally Accepted Accounting Principles for sole proprietorships, partnerships, and private enterprises;
• contribute to strategic decision making by applying advanced management accounting concepts;
• prepare individuals' and Canadian-controlled private corporations' income tax returns and individuals' basic tax planning in compliance with relevant legislation and regulations;
• analyze and evaluate organizational structures and the interdependence of functional areas and contribute to the development of strategies which positively impact financial performance;
• analyze and evaluate, within a Canadian context, the impact of economic variables, legislation, ethics, technological advances, and the environment on organizations' operations;
• analyze and evaluate an organization's internal control system taking risk management into account;
• contribute to strategic decision making by applying advanced financial management concepts;
• coordinate the planning, implementation, management, and evaluation of team projects by applying project management principles;
• employ environmentally sustainable practices within the profession.

Practical Experience

Co-operative Education is a mandatory component of all Co-op programs at Georgian College; it has been designed as a process by which students integrate their academic education with paid work experience related to their program of study. This integration affects much more than simply earning a salary, including the adjustment to the work environment and the development of professionalism. It also reinforces skills and theory learned during academic semesters, develops professional contacts, job knowledge and career path, improves human relations and communication skills and promotes personal maturity and financial independence.

Students are requested to register, attend and participate in their scheduled co-operative education classes. These classes are scheduled for all first year students and are expected to be completed in order to proceed successfully to their first co-op work experience. To ensure students are eligible to proceed onto any co-op work experience students should refer to Promotional Status and Eligibility for Co-op as outlined in the College Calendar. Co-op policies and procedures can be located on our website: www.georgianc.on.ca/careers/for-students/,

Georgian College follows the Co-operative Education guidelines set out by the Canadian Association for Co-operative Education (CAFCE) and Education at Work Ontario (EWO) by supporting the learning outcomes designed for the program specific graduate profile and curriculum as set out by the Ministry of Training, Colleges and Universities.

Program Progression

Fall Intake

Sem 1 - Fall 2011

Sem 2 - Winter 2012

Work Term 1 - Summer 2012

Sem 3 - Fall 2012

Work Term 2 - Winter 2013

Sem 4 - Summer 2013

Work Term 3 - Fall 2013

Sem 5 - Winter 2013

Sem 6 - Summer 2014

Winter Intake

Sem 1 - Winter 2012

Sem 2 - Summer 2012

Sem 3 - Fall 2012

Work Term 1 - Winter 2013

Sem 4 - Summer 2013

Work Term 2 - Fall 2013

Sem 5 - Winter 2014

Sem 6 - Summer 2014

Work Term 3 - Fall 2014

Note:

To confirm Winter (January) start, contact the Office of the Registrar.

Articulation Agreements

A number of articulation agreements have been negotiated with universities and other institutions across Canada, North America and internationally. These agreements are assessed, revised and updated on a regular basis. Please contact the program co-ordinator for specific details if you are interested in pursuing such an option. Additional information can be found on our website at www.georgianc.on.ca/academics/articulations/.

External Recognition

Certified General Accountants Association (CGA)

The CGA Association recognizes Georgian College courses for advanced standing into the CGA Program of Study. A graduate from the Business Administration - Accounting (3 yr.) is eligible to apply for exemptions from 11 CGA courses plus challenge 2 course exams. For further information, please contact Andrew Dykstra, CMA at (705) 728-1968 extension 1489, or consult the Association's web site at:

https://cga-ontario.org/Prospective_Students/Post_secondary/College/Transfer_Credits.aspx.

Admission Requirements

Applicants following the OSS curriculum must have an Ontario Secondary School Diploma (OSSD - 30 credits) or equivalent. Applicants following the OSS curriculum must also have Grade 12 English (C) or (U) (ENG4C, ENG4U) and any Grade 11* or 12 College Mathematics (MBF3C, MAP4C or MCT4C), or any Grade 11* or 12 University Mathematics.

*Minimum of 60% in Grade 11 College Mathematics (MBF3C) or any Grade 11 University Mathematics.

Applicants who are 19 years of age or over by the first day of classes, and who lack the academic entrance qualifications, may be considered for entrance to an appropriate post-secondary diploma or certificate program as mature applicants. Each applicant will be considered on an individual basis and acceptance will be determined by counselling, Communication Placement Assessment (CPA), previous post-secondary education and evaluation of experience. Some programs also have specific prerequisite requirements that must be met prior to admission. Mature applicants must meet all program specific prerequisites. Those applying as mature students and having no documentation of Grade 12 education must supply, if required, proof of age, such as a copy of an official birth certificate or driver's licence. Refer to Section 2.5 and 2.6 of the Academic Calendar for further details.

Graduation Requirements

26 Mandatory Courses

2 Communications Courses

3 Optional Courses

5 General Education Courses

3 Co-op Work Terms

Graduation Eligibility

To graduate from this program, the passing weighted average for promotion through each semester, from year to year and to graduate is 60%. Additionally, a student must attain a minimum of 50% or a letter grade of P (Pass) or S (Satisfactory) in each course in each semester.

Mandatory

ACCT1000 Financial Accounting Principles 1

ACCT1001 Financial Accounting Principles 2

ACCT1002 Computerized Accounting

ACCT2000 Cost Accounting 2

ACCT2001 Intermediate Accounting 1

ACCT2002 Intermediate Accounting 2

ACCT2003 Cost Accounting 1

ACCT3002 Advanced Computerized Accounting

ACCT3003 Intermediate Accounting 3

ACCT3004 Accounting Information Systems

ACCT3007 External Auditing

BUSI1001 Introduction to Organizational Behaviour

BUSI2000 Entrepreneurship and Small Business

COMP1003 Microcomputer Applications

ECON1000 Microeconomics

ECON2000 Macroeconomics

FNCE2001 Managerial Finance

FNCE2002 Taxation

FNCE2010 Financial Management

FNCE3002 Corporate Tax

HURM1000 Human Resources Management Foundations

LAWS2000 Business Law

MATH1002 Mathematics of Finance

MGMT2012 Introduction to Project Management

MKTG1000 Introduction to Marketing

STAT2000 Statistics 1

Options

ACCT3000 Advanced Financial Accounting

BUSI1007 Payroll Compliance

BUSI1008 Payroll Fundamentals 1

BUSI1009 Payroll Fundamentals 2

BUSI2011 International Business

BUSI3006 Investments

ECON3000 Economic Issues

HURM1004 Compensation

HURM2000 Employment Law

MGMT2000 Production and Operations Management

MGMT2001 Principles of Management

MGMT3001 Managerial Decision Making

STAT2007 Data Analysis and Modelling

The descriptions that follow provide brief outlines of the courses. Please note that some courses have prerequisite and/or corequisite requirements not shown here, that need to be met in order to enroll in the course. You will be advised of any requisite requirements during the registration process, or you can contact the academic area for further details.

Communications

COMM1001 Communications at Work

Plus one addition communications to be selected from College list

Note: this is in addition to any mandatory communications listed for the program)

General Education Courses

To be selected from College list

Co-op

COOP1008 Business Work Term 1

COOP2025 Business Accounting Work Term 2

COOP3000 Business Work Term 3

COURSE DESCRIPTIONS

ACCT1000 Financial Accounting Principles 1 42.0 Hours

This course provides the student with a knowledge of basic accounting procedures and theory. Students are taught the steps of the accounting cycle that result in useful information for decision makers. Also included are topics on preparation of Financial Statements, merchandising activities, accounting information systems, and internal control and cash.

ACCT1001 Financial Accounting Principles 2 42.0 Hours

This course provides students with an overview of accounting for receivables, inventories and cost of goods sold, capital assets, current and long-term liabilities, partnership accounting and accounting for corporations. The course is designed to provide students with an opportunity to interpret and apply current accounting standards in these accounting areas.

ACCT1002 Computerized Accounting 42.0 Hours

This course introduces students to a multi-module accounting software program designed for small to medium-size businesses. Students will use the software and their knowledge of Generally Accepted Accounting Principles (GAAP) to create and maintain accounting records, including period end procedures and the creation of financial statements for sole proprietorships.

ACCT2000 Cost Accounting 2 42.0 Hours

This course builds on the knowledge developed in Cost Accounting 1 with a study of budgeting, standard cost systems, performance evaluation and control techniques, and relevant costing for short and long run decision making.

ACCT2001 Intermediate Accounting 1 42.0 Hours

This course is designed to provide the student with an in-depth exposure to the Canadian accounting environment and all elements of the theoretical framework that comprises Generally Accepted Accounting Principles (GAAP). The student will learn to apply this accounting theory to revenue, expenses and current assets.

ACCT2002 Intermediate Accounting 2 42.0 Hours

This intermediate financial accounting course emphasizes the critical concepts of assets and liabilities. This course is designed to provide the students with the opportunity to identify, interpret and apply current accounting standards in the areas of: investments, capital and intangible assets; current and long term liabilities, correction of accounting errors and other accounting changes.

ACCT2003 Cost Accounting 1 42.0 Hours

This course is an introduction to Cost Accounting as a Management tool. Emphasis will be placed upon the application of cost accounting theory in the solution of problems and case studies.

ACCT3000 Advanced Financial Accounting 42.0 Hours

This course deals with more advanced topics in Financial Accounting, Theory and Reporting. These topics include foreign currency translations, price-level adjusted reporting, not-for- profit organizations, and consolidations.

ACCT3002 Advanced Computerized Accounting 42.0 Hours

In this course, students will use a current version of software designed for medium to large-size businesses. Students will use the software and their knowledge of Generally Accepted Accounting Principles(GAAP) to create and maintain accounting records, including period end procedures and the creation of financial statements, for both sole proprietorships and corporations.

ACCT3003 Intermediate Accounting 3 42.0 Hours

This intermediate financial accounting course emphasizes the critical concepts of liabilities and equities. The course is designed to provide students with an opportunity to identify, interpret and apply current accounting standards in the areas of: shareholders' equity; earnings per share; leases; corporate income taxes; and pension and other post-employment benefits.

ACCT3004 Accounting Information Systems 42.0 Hours

This introductory course offers students an overview of Accounting Information Systems. Through examining business processes and internal controls, this course introduces students to hardware and software of computer systems; file and database organization; networks and telecommunications; the systems development process; designing information systems solutions; internal controls; and the management of information systems. The comprehension of these essential concepts lays the foundation for students as future managers of Accounting Information Systems.

ACCT3007 External Auditing 42.0 Hours

This introductory course offers students an overview of external auditing. Students are exposed to key auditing concepts such as professional standards; ethical and legal environment; the audit process; and the evaluation and communication of the findings. The course is designed to provide students with the opportunity to apply the key concepts of auditing to the revenue and collection cycle, acquisition and expenditure cycle and other accounting cycles.

BUSI1001 Introduction to Organizational Behaviour 42.0 Hours

Organizational Behaviour is an introductory course which teaches social science theory as applied to the business world. It provides rich insights about working people in all kinds of organizations and also suggests how people may be motivated to work together more productively.

BUSI1007 Payroll Compliance 42.0 Hours

This course provides you with knowledge of an organization's payroll compliance responsibilities and how to communicate this information to stakeholders. In addition, you will develop working knowledge of the payroll tools and how to apply them to individual payroll scenarios.

BUSI1008 Payroll Fundamentals 1 42.0 Hours

You will acquire working knowledge of payroll legislation and individual pay calculations, including the components of pay from remuneration and deductions, to net pay for regular and non-regular situations.

BUSI1009 Payroll Fundamentals 2 42.0 Hours

This course provides you with the knowledge and skill to calculate and report government and third party remittances, year-end requirements and accounting for payroll at the compliance level. In addition, you will be able to effectively communicate organizational processes and their requirements to internal and external stakeholders.

BUSI2000 Entrepreneurship and Small Business 42.0 Hours

This course deals with establishing and operating a small business. Emphasis is placed on using business techniques, acquired in previous courses, to assist in developing a comprehensive understanding of the skills and abilities needed to succeed.

BUSI2011 International Business 42.0 Hours

This course provides you with an overview of the systems and challenges of International Business including market entry, manufacturing, competitive advantage, marketing and managing human resources in foreign markets. You will develop an understanding of the differences in political economies, cultural environments and ethics. In addition you will be introduced to cross-border trade, investment theories and global money systems.

BUSI3006 Investments 42.0 Hours

This course provides you with an overview of the Canadian investment industry and the equity and debt products offered, including stocks, bonds, options and futures. You will develop an understanding of how investment vehicles are valued and the resulting returns and risks involved.

COMM1001 Communications at Work 42.0 Hours

Students develop their communication skills for the workplace. Using available technology, they research, write and edit work-related correspondence and short reports, individually and collaboratively. With audio-visual support, they prepare and deliver professional presentations that have vocational emphasis. In addition, students complete other communication tasks specific to their vocational areas.

COMP1003 Microcomputer Applications 42.0 Hours

This course introduces the student to databases, worksheets, presentation software, and word processing. The intent of this course is to provide the student with a broad introduction to business computer applications. This course provides the student with hands-on learning and independent study.

COOP1008 Business Work Term 1 560.0 Hours

Co-operative Education is a mandatory component of all Business programs. You must participate in a series of co-op classes (CPHR0001 - 12 sessions) prior to the application process. Classes provide you with the knowledge and skills to conduct a self-directed job search. You are responsible to obtain a Co-op position and have it approved by your Consultant. You must successfully complete a fourteen-week, full-time, program-related work experience to acquire your first Co-op credit.

COOP2025 Business Accounting Work Term 2 560.0 Hours

You are required to attend a scheduled debriefing session upon return from your first Co-op experience. At the debriefing session, Consultants will review the required paperwork for completion of your first Co-op; your first Co-op credit must be successfully completed prior to your second Co-op. Also, you will be provided with an overview of the requirements and processes for your second Co-op experience.

COOP3000 Business Work Term 3 560.0 Hours

You are required to attend a scheduled debriefing session upon return from your second Co-op. If you are completing a two-year diploma, your Consultant will collect your final paperwork and help prepare you for graduate job search. If you are continuing in the three-year Administration program, your Consultant will review the requirements and processes for your final Co-op. Your second Co-op credit must be successfully completed prior to your third Co-op.

ECON1000 Microeconomics 42.0 Hours

This course provides an introduction to the principles and methods of economic analysis. The course examines how households and firms make economic decisions. It also analyzes the efficiency of scarce resource allocation under a range of market structures.

ECON2000 Macroeconomics 42.0 Hours

This course is designed to give students an understanding of how the overall economy operates and what economic indicators tell us about its health. The course explores government options for stabilizing the economy, and the impact of international trade. It is highly recommended that students take Microeconomics (ECON 1000 or equivalent) prior to taking this course.

ECON3000 Economic Issues 42.0 Hours

As the economy becomes more complex, citizens and policy makers must be able to apply knowledge and skills to make intelligent decisions. This course extends the policy analysis framework developed in both Microeconomics and Macroeconomics to help students make sense of modern Canadian economic issues.

FNCE2001 Managerial Finance 42.0 Hours

This is an advanced course for the financial manager. It includes capital budgeting decisions, management of funds, financial implications of various kinds of business decisions.

FNCE2002 Taxation 42.0 Hours

This course introduces the student to Canadian Income Tax legislation and practice, related to the filing of personal income tax returns.

FNCE2010 Financial Management 42.0 Hours

This is an introductory course in financial management, with an emphasis on the major decisions made by the financial executive of an organization. The student studies topics in the financial management of profit-seeking organizations. A major objective is the development of analytical and decision-making skills in finance through the use of theory questions and practical problems.

FNCE3002 Corporate Tax 42.0 Hours

This course introduces the student to Canadian Income Tax legislation and practice, related to the filing of corporate income tax returns.

HURM1000 Human Resources Management Foundations 42.0 Hours

This course provides an understanding of the modern Canadian human resources function. It covers the historical development of human resources management, the influence of government, staffing, employee relations, current trends and future issues. It provides a brief introduction to more specialized areas including compensation, training and development, employment law, industrial relations, occupational health and safety, and human resources planning.

HURM1004 Compensation 42.0 Hours

This course examines the full range of compensation topics with emphasis on how compensation systems will likely impact productivity, equity, and the firm's ability to recruit and keep highly skilled and motivated employees. Topics include: job description, analysis and evaluation systems; equity issues and requirements; design and use of wage and salary surveys; performance, merit and incentive pay systems; statutory and no- statutory employee benefit packages and systems; and administration of compensation systems.

HURM2000 Employment Law 42.0 Hours

This course covers the essentials of law governing employment. Topics of value include: the development of employment law through statutes, case law and administrative tribunals; the employment relationship; hiring and firing; wrongful dismissal and just cause; human rights and the Employment Standards Act.

LAWS2000 Business Law 42.0 Hours

This course covers the legal framework within which business takes place. The student learns how to avoid legal problems, and how to deal with a lawyer. Major topics include: torts, contracts, Sale of Goods, consumer protection, employment law, copyright and patent law with an emphasis on how these affect computer software and hardware.

MATH1002 Mathematics of Finance 42.0 Hours

This introductory course is designed to develop a student's ability to perform basic mathematic operations and to apply mathematical techniques to a wide range of business problems. The mathematics of compound interest and annuities forms a major component of the course. (PLA).

MGMT2000 Production and Operations Management 42.0 Hours

This course introduces students to concepts underlying effective operation and control of manufacturing and service businesses. Approaches to production control, inventory policy, facilities planning, methods improvement and technological assessment are studied.

MGMT2001 Principles of Management 42.0 Hours

This course introduces the student to the four management functions: planning, organizing, leading and controlling. The course deals with changes in the business world which are having a direct effect upon a modern manager's job.

MGMT2012 Introduction to Project Management 42.0 Hours

This course provides you with an overview of project management and the essential tools needed to deliver successful projects on time and on budget. You will learn the fundamental principles of project management including: project initiation, project definition, creation of work breakdown structures, scheduling using Gantt charts and network diagrams, risk management, budgeting and controlling resources, quality assurance, auditing and project termination.

MGMT3001 Managerial Decision Making 42.0 Hours

This course is designed as a business decision simulation and as such will provide a forum for the participant to experiment with, and test, ideas and theories acquired in other courses.

MKTG1000 Introduction to Marketing 42.0 Hours

This is an introductory course with its primary focus on marketing products and services to the ultimate consumer. Emphasis is placed on the basic marketing premise that customer needs must be satisfied in order to achieve company objectives. The student gains insight into the complex and interdependent variables involved in developing successful marketing strategies. The strategic marketing planning process is introduced, along with the specific concepts and principles involved in the four key components of the marketing plan - Product, Price, Distribution, and Promotion Strategies.

STAT2000 Statistics 1 42.0 Hours

This course is designed to develop students' skills in organizing and summarizing information. It also provides an introduction to the techniques of inferential statistics (that is, drawing conclusions about populations on the basis of sample data). Students are expected to have and further develop their skills with spreadsheet software.

STAT2007 Data Analysis and Modelling 56.0 Hours

This course begins with a review of topics from Statistics 1: descriptive statistics (graphs and measures), probability, sampling distributions, estimation and hypothesis testing. Building on this foundation, the course explores further hypothesis tests: for matched pairs and two or more populations, including non-parametric methods. Linear regression models and linear programming models are used to make business decisions. Students will gain further experience with computer-based analysis and decision making.

How To Apply

Last Update: March 08, 2012.