Accounting and Finance Diploma

What you'll learn

100-level courses

ACC 151 Accounting I

This course is a study of the fundamental concepts and techniques of the accounting process in proprietorships and corporations. Students are taken through the accounting cycle. Topics include the balance sheet equation, journals, adjusting entries, financial statement preparation, and closing entries. Current and capital assets are studied in detail. Topics include cash, receivables, inventories, and acquisition, amortization, and disposal of capital assets.
3 CR / (4,0)

ACC 152 Accounting II

A continuation of the introduction to fundamental accounting concepts and techniques. Topics include partnership and corporation accounting, investments and shareholders’ equity. The cash flow statement is studied, and financial analysis is introduced. The computer lab component provides an introduction to electronic spreadsheet software and computerized accounting software.

Prerequisite: ACC 151
3 CR / (3,1.5)

CIS 165 Business Information Systems

Students examine the evolving conceptual framework of business information systems, the application of information system processes supporting current and emerging business strategies, and the development of new business information systems. Through selective hands-on processes, students acquire skills required to support the problem-solving processes involved in business information system development, acquisition and implementation. Students will demonstrate proficiency in emerging cross-platform, web-based processes in addition to traditional office applications. The term project will result in an integration of the conceptual framework of management information systems with the challenge of systems development. Interdisciplinary discussions will prepare the student for further studies within core specialties within the business sectors.
3 CR / (3,3)

ENGL 103 Composition and Style

A study of grammar, composition, and style. A vigorous program of essay-writing plus a variety of writing assignments or exercises dealing with specific problems in essay writing. Strongly recommended for students who wish to improve their writing skills.
3 CR / (3,0)

MATH 145 Math for Business

This course introduces students to the principle and practices of mathematics with applications to business. The course covers the mathematical interpretation of fundamental business, economic and financial concepts with application to managerial decision making.

Prerequisite: SRA with a score at the midpoint cutoff or higher.
3 CR / (3,0)

Electives

See electives section and Note 2.

MATH 157 Business Statistics

This course introduces the student to basic statistical methods. Topics include descriptive statistics, probability, estimation, hypothesis testing, charting, and linear regression. Applications to business are stressed.

Prerequisite:Foundations of Math 11 or Pre-Calculus 11 or MATH 045 or equivalent
3 CR / (3,0)

MGT 154 Applied Human Relations

This course focuses on the personal management and interpersonal communication skills that contribute to success in the business world. Areas covered include personal management and interpersonal communication development skills. Classroom participation and discussion are a necessary part of this course.
3 CR / (2,2)

MKT 152 Principles of Marketing

This course is an introduction to marketing activities in modern business firms. The major topics covered are target markets and segmentation, consumer behaviour, research and information systems, and the marketing mix. Throughout the course, emphasis is on the application of concepts and perspectives to current business problems and opportunities, through case studies and projects.
3 CR / (3,0)

200-level courses

ACC 251 Intermediate Accounting I

A sound knowledge of fundamental accounting principles is essential to deal with the concepts presented in this course. The emphasis is on solving problems related to the preparation of financial statements. Specific financial statement elements covered are cash, accounts receivable, inventories, capital assets, and investments. The preparation of the Financial Statement is thoroughly reviewed.

Prerequisite: ACC 152 or COM 204
3 CR / (4,0)

ACC 252 Intermediate Accounting II

An analysis of financial statement elements started in ACC 251 is concluded with coverage of current liabilities, long-term debt, and shareholder’s equity. Special topics include leases, pensions, income tax, and financial statement analysis. The preparation of the Cash Flow Statement is thoroughly reviewed.

Prerequisite: ACC 251
3 CR / (4,0)

ACC 255 Management Accounting I

This course is an introduction to managerial accounting. Emphasis is placed on cost for planning and control. Some of the topics include cost terms and classifications, job order costing, process costing, activity-based costing, cost behaviours, and cost-volume-profit relationships. The computer lab component utilizes spreadsheet software.

Note: Students using COM 204 as a prerequisite must have spreadsheet experience.
Prerequisite: ACC 152 or COM 204
3 CR / (3,1.5)

ACC 256 Management Accounting II

This course is a continuation of Management Accounting I. Some of the topics include variable costing, budgeting, standard costs, overhead analysis, transfer pricing, evaluating performance, relevant costs for decision making, and capital budgeting. The computer lab component utilizes spreadsheet software.

Prerequisite: ACC 255
3 CR / (3,1.5)

ACC 270 Computerized Accounting

This course gives students a working knowledge of a commonly used accounting software program. Students gain a conceptual understanding of topics and applied skills in setting up a company’s books and the full accounting cycle. Topics include: general ledger set-up, special journals, subsidiary ledgers, credit transactions, sales taxes, payroll and source deductions, inventory, budgeting, and account reconciliations.

Prerequisite: ACC 152 or COM 204
3 CR / (1,2)

ECON 201 Principles of Economics — Microeconomics

This course examines the market system’s inner workings, characterized by supply and demand. Various market structures such as perfect competition and monopolies are studied. Time is spent looking at ways in which the market system “fails,” leading to discussions about government’s role, in certain circumstances, as a possible replacement for the market system. By the end of this course, the student should have the ability to analyze the impact of events on the price and production of goods and services.

Prerequisite: One of Math 12 or Pre-calculus 12 or Foundations of Math 12 or MATH 044 (with a grade of “C+” or higher) or MATH 045 (with a grade of “C+” or higher) or MATH 100 or MATH 101 or MATH 145
3 CR / (3,0)

ECON 202 Principles of Economics — Macroeconomics

Beginning with the techniques for measuring important variables such as GDP, unemployment, and the price level, the course will develop a model of the economy with which various “shocks” can be analyzed. How the government uses its spending, taxation, and control of the money supply to achieve economic goals will be discussed. By the end of the course the student should have the ability to analyze the macroeconomic impact of most events influencing the economy.

Prerequisite: Math 12 or Pre-calculus 12 or Foundations of Math 12 or MATH 044 (with a grade of “C+” or higher) or MATH 045 (with a grade of “C+” or higher) or MATH 100 or MATH 101 or MATH 145
3 CR / (3,0)

FIN 257 Finance I

This course provides an introduction to the role of financial management and the environment in which it operates. Topics include the functions of corporate finance, foreign exchange trans actions, financial mathematics (time value of money), bond valuation, short- and long-term financing instruments, securities markets, individual and personal income taxes, and financial statement analysis. The computer lab will use spreadsheet software and the Internet to solve financial problems.

Prerequisites: ACC 152 or COM 204 and Math 12 or Pre-calculus 12 or Foundations of Math 12 or MATH 044 (with a grade of “C+” or higher) or MATH 045 (with a grade of “C+” or higher) or MATH 100 or MATH 101 or MATH 145
3 CR / (3,1.5)

FIN 258 Finance II

This course continues the introduction to financial management which was presented in Finance I. Topics include: stock valuation, net present value and other capital budgeting techniques, deriving cash flow information from financial statements, capital markets, risk and return, cost of capital, financial leverage, and dividend policy. The computer lab uses spreadsheet software and the Internet to solve financial problems.

Prerequisite: FIN 257
3 CR / (3,1.5)

MGT 255 Small Business Development

This course provides students with the knowledge required in starting up and successfully operating a small business. Topics include business structures, location and market assessment considerations, business plans and methods of financing, government obligations, franchising, strategic planning and control. Case studies and simulations are used in the course. It may be helpful to consider taking MGT 254 concurrently with this course for the group component.

Prerequisite: ACC 151, CIS 152 or 165, MATH 157, MGT 154, MKT 152 and one of MATH 145 or ECON 101 or ECON 201
3 CR / (2,2)

Electives *choose an additional course

ENGL 196 Effective Communications II

A research course for business and technical students. With a focus on team development, students learn research methods (topic selection, annotated bibliography, research question development) as well as report writing and presentation strategies. Students refine grammar, style, and presentation strategies.

Prerequisite: ENGL 195
3 CR / (3,0)

ENGL 229 Professional Business and Technical Communication

This course includes both the theory and practice of writing for the workplace. Students will first learn the rules and guidelines of professional communication and then moves beyond them, investigating the underlying theory, ethics and social factors that contribute to the challenges of work writing. This course introduces strategies for communicating effectively to a variety of audiences in a variety of workplace genres. Students work both individually and in collaboration, completing both written and oral projects that are relevant to their professional goals and the requirements of the business, technical, and professional communities.

Prerequisites: Two of ENGL 101, 102, 103, 104, 106, 107, or their equivalent
Note: Natural Resource and Environmental Technology (NRES) students will be admitted with successful completion of ENGL 103 and completion of all first-year courses. Business Program students will be admitted with successful completion of ACC 151, CIS 165, ENGL 103, MGT 154, MKT 152, and one of ECON 101 or ECON 201.
3 CR / (3,0)

MATH 101 Calculus I

This course is the first half of a two semester introductory calculus sequence. Topics covered in the course are the concepts, techniques, and applications of differentiation and an introduction to integration. Together with MATH 102 this course satisfies the first-year mathematics requirement in all university transfer science and applied science programs.
Note: Persons with a “C+” grade or less in Math 12 or MATH 050 will be registered in MATH 100.

Prerequisite: Pre-calculus 12 or MATH 100 or MATH 050 or equivalent
3 CR / (4,0)

MATH 165 Calculus for Non-Science Majors

The topics covered in this course are the basic concepts and techniques of differential and integral calculus, with emphasis on applications of interest to students not majoring in mathematical sciences.

Prerequisite: Foundations of Math 12 or Pre-calculus 12 or MATH 050, or equivalent
3 CR / (4,0)

MATH 103 Finite Mathematics

MATH 103 is intended primarily for Liberal Arts and Education students who want some exposure to modern mathematical concepts. Topics are chosen at the discretion of the instructor and may include such areas as logic, set theory, algebraic systems, combinatorics, probability, elementary number theory, matrices, linear programming, dynamic programming, game theory, and network analysis.

Prerequisite: Foundations of Math 11 or Pre-calculus 11, or MATH 045 or equivalent
3 CR / (3,0)

MATH 204 Linear Algebra

Systems of linear equations, matrices, determinants, geometry of 2-space and 3-space, vector spaces, linear trans formations, eigenvalues, and applications.

Prerequisite: MATH 101
3 CR / (3,0)

MGT 160 International Business

Students investigate the importance of international business and international trade to Canada and the local region. They will study importing and exporting from the perspective of a small or medium size business in central British Columbia. By the end of the course, students should be able to constructively discuss an international business proposal in terms of its commercial merit and practicality as a way of promoting economic growth and job opportunities.
3 CR / (3,0)

COM 222 Management and Organizational Behaviour

Information extracted from various areas of psychology (social, industrial/organizational) and management will be utilized to study the nature of work, people, and organizations. Topics include: leadership, motivation, group dynamics, communication, Japanese management, job design, organizational design, organizational culture, organizational development, stress, and time management. Organizational behaviour and its impact on management is examined through lecture, discussion, case analyses, and practical applications of the material.
3 CR / (3,0)

MGT 254 Applied Group and Leadership Skills

Teamwork is a vital part of organizational life. Participating effectively in teams and groups requires the ability to understand how groups develop and to understand our own personal style, the styles of others, and how these impact the development of a group. Effective teams and groups require effective leaders. Students are introduced to different leadership styles and discover their personal leadership profile. Areas covered include stages of group development, functional leadership, motivation, lines of communication, conflict resolution, and managing change. As this is an applied skills course, students are given the opportunity to participate in and analyze a group experience for the semester.

Prerequisite: ACC 151, CIS 152 or 165, MATH 157, MGT 154, MKT 152 and one of MATH 145 or ECON 101 or ECON 201
3 CR / (2,2)

MGT 263 Human Resources Development

An introduction to personnel management including organization of the personnel functions: recruitment and selection, interviewing and counselling, job descriptions and evaluation, compensation and salary administration, management development and performance appraisal, training and manpower planning, safety and occupational health. The course places particular emphasis on the practical application of personnel policies and procedures, on personnel’s relationship to management and management’s responsibilities to employees.
3 CR / (3,0)

MGT 264 Industrial Relations

An introduction to the fundamental issues of labour/management relations in Canada. Topics include the roles assumed by labour unions, management, and government bodies, the processes involved in collective bargaining such as negotiation, mediation, conciliation, grievance, and arbitration, contract interpretation and administration, as well as discipline procedures.
3 CR / (3,0)

Accounting and Finance

  • Credential: Diploma
  • Type: Full or part-time
  • Length: 2 years
  • Campus: Prince George
  • Fees: $6,618
These fees are an estimate.