Bachelor of Commerce – Accounting - Humber College

Our Program

Employers around the world are continuing to feel the effects of a talent shortage for accounting and finance professionals according to the Global Financial Employment Monitor published by Robert Half. The Bachelor of Commerce – Accounting degree program prepares students to enter this demanding profession.

The program examines the theoretical considerations underlying accounting and develops skills in the applied aspects of the profession. Introductory courses provide a fundamental understanding of a variety of business disciplines giving students a sound understanding of business functions and their relationships. This is followed by a more in-depth study of accounting. Breadth courses will enrich and extend students’ understanding of the professional field and include courses in the arts and humanities, social sciences and natural sciences. The program emphasizes critical thinking, analytical skills, communications and leadership. Areas of study include: marketing, law, economics, operations management, ethics, human resources management, organizational behaviour, financial accounting, management accounting, financial management, taxation, audit, strategic management, statistics and quantitative analysis, as well as a strong general education breadth component.

Your Career

Graduates of the Bachelor of Commerce – Accounting degree program could expect to find employment in public accounting firms, government offices, not-for-profit organizations, major corporations, small businesses, and financial institutions in positions such as accountant, budget analyst, taxation specialist, auditor, treasurer or as a self-employed professional. They could also pursue graduate studies in the same or related fields.

Humber’s Bachelor of Commerce – Accounting degree meets the Institute of Chartered Accountants of Ontario (ICAO) course requirements. As well, Humber’s Bachelor of Commerce – Accounting degree qualifies graduates to write the Certified Management Accountant (CMA) of Ontario entrance examination. The Certified General Accountants (CGA) of Ontario requires graduates of Humber’s Bachelor of Commerce – Accounting degree to enrol in additional CGA-specific courses as part of their membership requirements. All professional accounting associations are independent of Humber, all have additional requirements for membership beyond holding a degree, and all may change their requirements at any time. Applicants and students are advised to review each of the accounting associations’ requirements and standards carefully in order to ensure a full and complete understanding of current requirements.

Our Faculty

For information regarding faculty credentials for this program, visit humber.ca/faculty.

Work Placement

Students will participate in one mandatory paid work term of 14 weeks of professional experience. Students will select from a wide variety of opportunities in public accounting firms, government offices, not-for-profit organizations, major corporations, small businesses, and financial institutions. Students can work for employers in accounting practices, in industry (insurance, banks, manufacturing or service industries), non-profit organizations or for all levels of government. These employers can range from large multinationals to small proprietorships.

Admission Requirements

Ontario Secondary School Diploma (OSSD)
Grade 12U English (ENG4U) with a minimum grade of 65 per cent. If English is not your first language, refer to the English Language Proficiency Policy
Any Grade 12U Mathematics. Students who do not possess Grade 12U Mathematics or who have achieved a mark below 60 per cent may be considered for admission. Students will be required to complete a math equivalency course during the first semester at Humber
Four Grade 12U or M courses in addition to those listed above with a minimum 65 per cent overall average

Note: For further information, refer to the Selection Procedures section.
Meeting the minimum requirements does not guarantee admission to the program.

Applicants who do not meet the above admission requirements should consider applying to Humber's Business – Accounting diploma program. Graduates with an overall grade point average (GPA) of 75 per cent or higher will be considered for admission to Humber's four-year Bachelor of Commerce – Accounting degree program 22211. Graduates may then complete the degree with the equivalent of six semesters of full-time study plus a paid work term. Successful applicants must also possess ENG4U or Humber's COMM 200/WRIT 100 or COMM 300/WRIT 200, or equivalent, with a grade of 70 per cent; plus any Grade 12U-level Mathematics or Humber's BMAT 210/BMTH 110 and BSTA 300/BSTA 200, or equivalent, with an average of 70 per cent.

Mature students (applicants 21 years of age or over) and/or transfer students (applicants with postsecondary education) should refer to the Mature and Transfer Student Admissions Regulations for admission criteria.

Fees / Scholarships

The 2013/2014 fee for two semesters is

domestic $6,871.28
international $12,950.

Amounts listed are the total of tuition, lab and material fees, student service and auxiliary fees for the first two semesters of the 2013/2014 academic year.
Fees are subject to change. For further information, refer to Fees and Financial Assistance.

Additional Costs

For information regarding fees for work terms, refer to Fees and Financial Assistance.

Alternative Course of Study

Humber also offers the Business – Accounting diploma program 02211 and the Business Administration – Accounting advanced diploma program 02111.

Upon completion of the first year of a Humber Bachelor of Commerce degree program, students may transfer to one of the following areas instead of Accounting: e-Business Marketing, Fashion Management, Finance, Hospitality and Tourism Management, Human Resources Management, International Business, Management Studies, Marketing or Supply Chain Management.

Curriculum (View the 2012/13 Curriculum)

Note: A one-hour non-credit course, Business Career Development, is delivered in Semester 5 to support students in obtaining a paid work term.

Semester 1

Course Code	Course Name
ACCT 1000	Introductory Financial Accounting Introductory Financial Accounting Course Code: ACCT 1000 Accounting systems are the universal language for business worldwide. This introductory course covers the complete accounting cycle, from the recording of transactions in journals to the preparation of common types of financial statements used by businesses in Canada. Students examine how to record and summarize transactions into financial statements used by external stakeholders, prospective investors and businesses to manage internal operations.
DEGE	Degree Breadth Elective Degree Breadth Elective Course Code: DEGE Students will be allowed to choose from a variety of breadth courses. These courses span a broad range of disciplines including sociology, psychology, philosophy, history, economics, and geography, among others. Elective offerings will vary from semester to semester. Academic Writing AWCR 1004 Academic Writing and Critical Reasoning: Approaches to Literature AWCR 1006 Academic Writing and Critical Reasoning: Ecology, Nature and Society ENGL 102 Academic Writing and Critical Reasoning: Business and Society ENGL 103 Academic Writing and Critical Reasoning: Imagination, Self and Society ENGL 105 Academic Writing and Critical Reasoning: Individuals and Communities ENGL 107 Academic Writing and Critical Reasoning: Popular Culture Anthropology ANTH 1000 Principles of Anthropology Economics ECON 200 Money, Markets and Democracy ECON 402 Business in Politics - Advanced History HIST 200 Canadian Studies: The Challenge Ahead HIST 202 Prohibition: The History of "Bad" Behaviour Humanities HUMA 200 Film: Styles, Narratives and Techniques HUMA 202 Religions of the World HUMA 203 Music, Meaning and Values HUMA 300 Religion in Society HUMA 405 Shakespeare and Film HUMA 406 Desire and Discontent - Advanced HUMA 408 Good and Evil HUMA 413 Justice: Philosophical and Literary Perspectives - Advanced Literature ENGL 202 Betrayal in Contemporary Fiction HUMA 201 Trauma and Memory in Literature HUMA 403 Love Stories Philosophy PHIL 201 The Good Life PHIL 205 Love and Sex: Philosophical Perspectives PHIL 402 Knowing and Believing - Advanced PHIL 404 How is Society Possible? Conflict, Co-operation and Social Theory PHIL 405 Theories of Beauty PHIL 412 People, Mind and Body: Selfish Thoughts PHIL 413 Business and Professional Ethics: Your Money and Your Life PHIL 1000 Brainstorm - Advanced PHIL 2003 Ethics and Moral Theory Political Science POLS 201 Human Security and World Disorder POLS 202 Canada and the World: Trade, Diplomacy and War POLS 203 Leadership POLS 204 Democracy and Dictatorship POLS 205 International Relations POLS 212 The Corporation in Society POLS 250 Power: 701 POLS 401 War and Morality POLS 451 Power: 702: The Question of Legitimation - Advanced POLS 1000 Introduction to Politics Psychology PSYC 204 Abnormal Psychology PSYC 205 Human Sexuality PSYC 1000 Introduction to Psychology PSYC 2000 Lifespan Development PSYC 2500 Social Psychology PSYC 3000 Psychology of Criminal Conduct Science RSMT 2500 Qualitative Research Methods SCIE 200 Astronomy SCIE 202 Introduction to Environmental Studies SCIE 203 Science Matters: Introduction to the Sciences SCIE 403 Scientific Achievements Sociology SOCI 200 Sociology of Health SOCI 202 Canadian Families: Past, Present and Future SOCI 204 Sociology of the Everyday SOCI 300 Race, Gender and the Digital Age SOCI 301 Social Entrepreneurship SOCI 402 The Sociology of Technology - Advanced SOCI 450 City Life: 702 - Advanced SOCI 1000 Principles of Sociology SOCI 3000 Sociology of Consumption - Advanced
ECON 1000	Microeconomics Microeconomics Course Code: ECON 1000 Students are introduced to the concepts and analytical tools of microeconomics to examine how society and individuals use limited resources to meet their needs. Students develop an understanding of current events in the context of microeconomic theories including supply, demand, prices, incomes, markets, competition and market structures. Students examine the concepts of market failure and market power and the need for government intervention to achieve social and political goals.
LAW 1000	Business Law Business Law Course Code: LAW 1000 Students are introduced to the complex legal system in which businesses and consumers operate. The Canadian Constitution, as well statutory and common law relevant to business and consumer transactions are covered. Students receive an introduction to the laws of contracts and torts that form the basis of business relationships. Topics include sale of goods and consumer protection legislation, debtor-creditor relations, competition law, employment law, manufacturer?s product liability and intellectual property rights.
MKTG 1000	Marketing Marketing Course Code: MKTG 1000 This course provides an overview of all aspects of marketing as practiced by Canadian organizations today, both domestically and internationally. Students examine product, price, promotion and distribution frameworks as separate and integrated subsets of the marketing mix. These are explored as strategies to satisfy consumer wants and needs and to achieve organizational objectives. The course focuses on developing competencies in understanding the business environment and applying the tools and techniques of marketing research and analysis to develop effective marketing strategies. Legal, social, cultural and other elements of the marketing environment are considered in cases requiring research of current materials and practical application of concepts.

Semester 2

Course Code	Course Name
BUS 1500	Business Information Systems Business Information Systems Course Code: BUS 1500 This course provides students with an overview of information technology and its use in the achievement of organizational goals and strategic objectives. Students examine the role of information technology in managing operations, achieving a competitive advantage, and on organizational structure and employees. They also study the dynamics of information technology systems specific to various industry sectors.
BUS 1501	Business Communications Business Communications Course Code: BUS 1501 Effectively presenting oneself is essential in contemporary business where people must negotiate in increasingly complex and diverse workplaces. Students explore and practice methods of creating clear written, oral and interpersonal communication for proposals and presentations in business. They study communication theories, types of communication, and methods and vehicles that have an impact on their performance. Students enhance their ability to organize information based on purpose and audience, express ideas clearly, precisely and effectively, and use up-to-date technology for presentations.
ECON 1500	Macroeconomics Macroeconomics Course Code: ECON 1500 Students examine the operation of the Canadian economy as a whole. The course provides the theoretical constructs for understanding aggregate Canadian production, spending, saving, unemployment, and trade. Students examine how governments conduct monetary and fiscal policies to stabilize the economy and achieve economic goals. They also consider interest rates, inflation, the exchange rate of the Canadian dollar, growth, and the open economy.
MGMT 1500	Organizational Behaviour Organizational Behaviour Course Code:
STAT 1112	Statistics for Business Statistics for Business Course Code: STAT 1112 This is an introductory course in statistics for business students. Emphasis is on the application of statistical methods in three business areas: human resources, international business, and fashion management. Topics include descriptive statistics, probability and probability distributions, estimation and hypothesis testing, correlation and regression, chi-squared tests and analysis of variance.

Semester 3

Course Code	Course Name
ACCT 2000	Introductory Financial Accounting 2 Introductory Financial Accounting 2 Course Code: ACCT 2000 The course provides a detailed study of the accounting for the various items appearing on a balance sheet, their control and their effects upon related items on the Income Statement and Statement of Cash Flows. Students will build on their knowledge of the accounting cycle. The assets, liabilities and owners' equity will be studied in detail and students will be able to show the relationship of those categories to each other. An introduction to partnership and corporate accounting will strengthen the understanding of the importance of accounting information to its users, both internal and external.
DEGE	Degree Breadth Elective Degree Breadth Elective Course Code: DEGE Students will be allowed to choose from a variety of breadth courses. These courses span a broad range of disciplines including sociology, psychology, philosophy, history, economics, and geography, among others. Elective offerings will vary from semester to semester. Academic Writing AWCR 1004 Academic Writing and Critical Reasoning: Approaches to Literature AWCR 1006 Academic Writing and Critical Reasoning: Ecology, Nature and Society ENGL 102 Academic Writing and Critical Reasoning: Business and Society ENGL 103 Academic Writing and Critical Reasoning: Imagination, Self and Society ENGL 105 Academic Writing and Critical Reasoning: Individuals and Communities ENGL 107 Academic Writing and Critical Reasoning: Popular Culture Anthropology ANTH 1000 Principles of Anthropology Economics ECON 200 Money, Markets and Democracy ECON 402 Business in Politics - Advanced History HIST 200 Canadian Studies: The Challenge Ahead HIST 202 Prohibition: The History of "Bad" Behaviour Humanities HUMA 200 Film: Styles, Narratives and Techniques HUMA 202 Religions of the World HUMA 203 Music, Meaning and Values HUMA 300 Religion in Society HUMA 405 Shakespeare and Film HUMA 406 Desire and Discontent - Advanced HUMA 408 Good and Evil HUMA 413 Justice: Philosophical and Literary Perspectives - Advanced Literature ENGL 202 Betrayal in Contemporary Fiction HUMA 201 Trauma and Memory in Literature HUMA 403 Love Stories Philosophy PHIL 201 The Good Life PHIL 205 Love and Sex: Philosophical Perspectives PHIL 402 Knowing and Believing - Advanced PHIL 404 How is Society Possible? Conflict, Co-operation and Social Theory PHIL 405 Theories of Beauty PHIL 412 People, Mind and Body: Selfish Thoughts PHIL 413 Business and Professional Ethics: Your Money and Your Life PHIL 1000 Brainstorm - Advanced PHIL 2003 Ethics and Moral Theory Political Science POLS 201 Human Security and World Disorder POLS 202 Canada and the World: Trade, Diplomacy and War POLS 203 Leadership POLS 204 Democracy and Dictatorship POLS 205 International Relations POLS 212 The Corporation in Society POLS 250 Power: 701 POLS 401 War and Morality POLS 451 Power: 702: The Question of Legitimation - Advanced POLS 1000 Introduction to Politics Psychology PSYC 204 Abnormal Psychology PSYC 205 Human Sexuality PSYC 1000 Introduction to Psychology PSYC 2000 Lifespan Development PSYC 2500 Social Psychology PSYC 3000 Psychology of Criminal Conduct Science RSMT 2500 Qualitative Research Methods SCIE 200 Astronomy SCIE 202 Introduction to Environmental Studies SCIE 203 Science Matters: Introduction to the Sciences SCIE 403 Scientific Achievements Sociology SOCI 200 Sociology of Health SOCI 202 Canadian Families: Past, Present and Future SOCI 204 Sociology of the Everyday SOCI 300 Race, Gender and the Digital Age SOCI 301 Social Entrepreneurship SOCI 402 The Sociology of Technology - Advanced SOCI 450 City Life: 702 - Advanced SOCI 1000 Principles of Sociology SOCI 3000 Sociology of Consumption - Advanced
DEGE	Degree Breadth Elective Degree Breadth Elective Course Code: DEGE Students will be allowed to choose from a variety of breadth courses. These courses span a broad range of disciplines including sociology, psychology, philosophy, history, economics, and geography, among others. Elective offerings will vary from semester to semester. Academic Writing AWCR 1004 Academic Writing and Critical Reasoning: Approaches to Literature AWCR 1006 Academic Writing and Critical Reasoning: Ecology, Nature and Society ENGL 102 Academic Writing and Critical Reasoning: Business and Society ENGL 103 Academic Writing and Critical Reasoning: Imagination, Self and Society ENGL 105 Academic Writing and Critical Reasoning: Individuals and Communities ENGL 107 Academic Writing and Critical Reasoning: Popular Culture Anthropology ANTH 1000 Principles of Anthropology Economics ECON 200 Money, Markets and Democracy ECON 402 Business in Politics - Advanced History HIST 200 Canadian Studies: The Challenge Ahead HIST 202 Prohibition: The History of "Bad" Behaviour Humanities HUMA 200 Film: Styles, Narratives and Techniques HUMA 202 Religions of the World HUMA 203 Music, Meaning and Values HUMA 300 Religion in Society HUMA 405 Shakespeare and Film HUMA 406 Desire and Discontent - Advanced HUMA 408 Good and Evil HUMA 413 Justice: Philosophical and Literary Perspectives - Advanced Literature ENGL 202 Betrayal in Contemporary Fiction HUMA 201 Trauma and Memory in Literature HUMA 403 Love Stories Philosophy PHIL 201 The Good Life PHIL 205 Love and Sex: Philosophical Perspectives PHIL 402 Knowing and Believing - Advanced PHIL 404 How is Society Possible? Conflict, Co-operation and Social Theory PHIL 405 Theories of Beauty PHIL 412 People, Mind and Body: Selfish Thoughts PHIL 413 Business and Professional Ethics: Your Money and Your Life PHIL 1000 Brainstorm - Advanced PHIL 2003 Ethics and Moral Theory Political Science POLS 201 Human Security and World Disorder POLS 202 Canada and the World: Trade, Diplomacy and War POLS 203 Leadership POLS 204 Democracy and Dictatorship POLS 205 International Relations POLS 212 The Corporation in Society POLS 250 Power: 701 POLS 401 War and Morality POLS 451 Power: 702: The Question of Legitimation - Advanced POLS 1000 Introduction to Politics Psychology PSYC 204 Abnormal Psychology PSYC 205 Human Sexuality PSYC 1000 Introduction to Psychology PSYC 2000 Lifespan Development PSYC 2500 Social Psychology PSYC 3000 Psychology of Criminal Conduct Science RSMT 2500 Qualitative Research Methods SCIE 200 Astronomy SCIE 202 Introduction to Environmental Studies SCIE 203 Science Matters: Introduction to the Sciences SCIE 403 Scientific Achievements Sociology SOCI 200 Sociology of Health SOCI 202 Canadian Families: Past, Present and Future SOCI 204 Sociology of the Everyday SOCI 300 Race, Gender and the Digital Age SOCI 301 Social Entrepreneurship SOCI 402 The Sociology of Technology - Advanced SOCI 450 City Life: 702 - Advanced SOCI 1000 Principles of Sociology SOCI 3000 Sociology of Consumption - Advanced
HRM 2000	Human Resources Management Human Resources Management Course Code: HRM 2000 In this course, students explore the essential elements of human resources (HR) management and how it contributes to organizational goals. They examine the relationship between effective HR management, employee satisfaction and business strategy. Students receive an introduction to functional areas of HR including job analysis, selection and recruitment, orientation, training and career development, performance appraisals, compensation and benefits, labour legislation, health and safety requirements, human resource planning and workplace applications. Emphasis throughout the course is placed on the strategic role of HR in today’s business environment.
STAT 2112	Quantitative Methods for Business Quantitative Methods for Business Course Code: STAT 2112 This is an introductory course in quantitative methods for business students. Emphasis is on the application of quantitative methods in human resources management, fashion management and international business. Topics include decision analysis, linear programming, forecasting, project management, inventory models and waiting line models.

Semester 4

Course Code	Course Name
ACCT 2500	Intermediate Financial Accounting 1 Intermediate Financial Accounting 1 Course Code: ACCT 2500 This course will cover in more depth the Introductory Accounting concepts previously studied in the Introductory Financial Accounting sequence. The emphasis is on accounting theory, concepts and the analysis of special problems that arise in applying the underlying concepts to financial accounting concepts. Present-value concepts will be stressed throughout the course. This course will stress the use of the Canadian Institute of Chartered Accountants (CICA) handbook and its requirements with respect to disclosures and presentation. Students will interpret financial statements and make decisions concerning required adjustments to the financial statements.
BUS 2500	e-Commerce e-Commerce Course Code: BUS 2500 Students will learn about current e-business models and the characteristics of business-to-business and retail e-commerce portals. The course explores a variety of web-related design and technology subjects such as e-business architecture security and applications. The major e-Commerce industrial sectors are explored from the business models, strategic, and financial perspectives.
DEGE	Degree Breadth Elective Degree Breadth Elective Course Code: DEGE Students will be allowed to choose from a variety of breadth courses. These courses span a broad range of disciplines including sociology, psychology, philosophy, history, economics, and geography, among others. Elective offerings will vary from semester to semester. Academic Writing AWCR 1004 Academic Writing and Critical Reasoning: Approaches to Literature AWCR 1006 Academic Writing and Critical Reasoning: Ecology, Nature and Society ENGL 102 Academic Writing and Critical Reasoning: Business and Society ENGL 103 Academic Writing and Critical Reasoning: Imagination, Self and Society ENGL 105 Academic Writing and Critical Reasoning: Individuals and Communities ENGL 107 Academic Writing and Critical Reasoning: Popular Culture Anthropology ANTH 1000 Principles of Anthropology Economics ECON 200 Money, Markets and Democracy ECON 402 Business in Politics - Advanced History HIST 200 Canadian Studies: The Challenge Ahead HIST 202 Prohibition: The History of "Bad" Behaviour Humanities HUMA 200 Film: Styles, Narratives and Techniques HUMA 202 Religions of the World HUMA 203 Music, Meaning and Values HUMA 300 Religion in Society HUMA 405 Shakespeare and Film HUMA 406 Desire and Discontent - Advanced HUMA 408 Good and Evil HUMA 413 Justice: Philosophical and Literary Perspectives - Advanced Literature ENGL 202 Betrayal in Contemporary Fiction HUMA 201 Trauma and Memory in Literature HUMA 403 Love Stories Philosophy PHIL 201 The Good Life PHIL 205 Love and Sex: Philosophical Perspectives PHIL 402 Knowing and Believing - Advanced PHIL 404 How is Society Possible? Conflict, Co-operation and Social Theory PHIL 405 Theories of Beauty PHIL 412 People, Mind and Body: Selfish Thoughts PHIL 413 Business and Professional Ethics: Your Money and Your Life PHIL 1000 Brainstorm - Advanced PHIL 2003 Ethics and Moral Theory Political Science POLS 201 Human Security and World Disorder POLS 202 Canada and the World: Trade, Diplomacy and War POLS 203 Leadership POLS 204 Democracy and Dictatorship POLS 205 International Relations POLS 212 The Corporation in Society POLS 250 Power: 701 POLS 401 War and Morality POLS 451 Power: 702: The Question of Legitimation - Advanced POLS 1000 Introduction to Politics Psychology PSYC 204 Abnormal Psychology PSYC 205 Human Sexuality PSYC 1000 Introduction to Psychology PSYC 2000 Lifespan Development PSYC 2500 Social Psychology PSYC 3000 Psychology of Criminal Conduct Science RSMT 2500 Qualitative Research Methods SCIE 200 Astronomy SCIE 202 Introduction to Environmental Studies SCIE 203 Science Matters: Introduction to the Sciences SCIE 403 Scientific Achievements Sociology SOCI 200 Sociology of Health SOCI 202 Canadian Families: Past, Present and Future SOCI 204 Sociology of the Everyday SOCI 300 Race, Gender and the Digital Age SOCI 301 Social Entrepreneurship SOCI 402 The Sociology of Technology - Advanced SOCI 450 City Life: 702 - Advanced SOCI 1000 Principles of Sociology SOCI 3000 Sociology of Consumption - Advanced
FIN 2500	Financial Management Financial Management Course Code: FIN 2500 Students examine the basic theoretical concepts of finance that are required for effective decision-making in a variety of business environments. Topics include financial ratio analysis, budgeting, forecasting, evaluation of intangibles, short- or long-term financing, equity or non-equity financing arrangements, venture capital, capital budgeting, as well as cost and risk factors associated with capital budgeting.
MGMT 2500	Operations Management Operations Management Course Code: MGMT 2500 This course focuses on the decision-making role of the operations manager in transforming organizational inputs into desired outputs. The main areas of operations management - purchasing/supply chain, inventory, quality management and production - constitute on average 80 per cent of the costs of a business. Therefore, they have a major impact on its competitiveness and profitability. The major issues and problems of designing, scheduling, operating and controlling the operation system (goods and services) are also examined.

Semester 5

Course Code	Course Name
ACCT 3000	Introductory Management Accounting Introductory Management Accounting Course Code: ACCT 3000 This is an introductory course in managerial accounting. This course introduces students to key concepts and practices of management accounting and is designed to acquaint students with how accounting data is used internally by the various levels of management. Students will also learn how to accumulate product costs in a manufacturing environment and will be able to segregate costs by behaviour. Topics covered include management accounting fundamentals, job-costing, process costing and activity-based costing, cost allocation and prediction using regression analysis, cost-volume-profit analysis, relevant costing, budgeting and control, inventory costing, and information for management control and decision analysis.
ACCT 3001	Computerized Accounting Computerized Accounting Course Code: ACCT 3001 This course will provide students with experience in maintaining computerized accounting records, using Simply Accounting and ACCPAC Advantage 5.4 software. Accounting principles, concepts and processes are applied to practical situations. Students will record computerized transactions and related financial reports in the appropriate software modules. They will interpret financial statements and make decisions concerning required adjustments to the financial statements.
ACCT 3002	Taxation 1: Personal Taxation 1: Personal Course Code: ACCT 3002 This is the first of two courses in federal income tax law. The course provides a study of current Canadian income tax policies, rules and legislation as they relate to the taxation of individuals. This is achieved by applying the law to practical problems and cases. Using exercises, problems, cases and tax preparation software, students will apply basic knowledge and understanding of the principles and practices of income taxation that impact individuals. Students will also obtain practical experience by applying knowledge from this and previous courses in preparing tax returns, using the publisher-supplied software PROFILE T1.
ACCT 3003	Intermediate Financial Accounting 2 Intermediate Financial Accounting 2 Course Code: ACCT 3003 The emphasis of this course is on accounting theory and conducting an in depth study of the analysis of special problems that arise in applying these concepts to financial accounting. This course will stress the use of the Canadian Institute of Chartered Accountants (CICA) handbook and its requirements with respect to disclosures and presentation. Students will interpret financial statements and make decisions concerning required adjustments to the financial statements.
DEGE	Degree Breadth Elective Degree Breadth Elective Course Code: DEGE Students will be allowed to choose from a variety of breadth courses. These courses span a broad range of disciplines including sociology, psychology, philosophy, history, economics, and geography, among others. Elective offerings will vary from semester to semester. Academic Writing AWCR 1004 Academic Writing and Critical Reasoning: Approaches to Literature AWCR 1006 Academic Writing and Critical Reasoning: Ecology, Nature and Society ENGL 102 Academic Writing and Critical Reasoning: Business and Society ENGL 103 Academic Writing and Critical Reasoning: Imagination, Self and Society ENGL 105 Academic Writing and Critical Reasoning: Individuals and Communities ENGL 107 Academic Writing and Critical Reasoning: Popular Culture Anthropology ANTH 1000 Principles of Anthropology Economics ECON 200 Money, Markets and Democracy ECON 402 Business in Politics - Advanced History HIST 200 Canadian Studies: The Challenge Ahead HIST 202 Prohibition: The History of "Bad" Behaviour Humanities HUMA 200 Film: Styles, Narratives and Techniques HUMA 202 Religions of the World HUMA 203 Music, Meaning and Values HUMA 300 Religion in Society HUMA 405 Shakespeare and Film HUMA 406 Desire and Discontent - Advanced HUMA 408 Good and Evil HUMA 413 Justice: Philosophical and Literary Perspectives - Advanced Literature ENGL 202 Betrayal in Contemporary Fiction HUMA 201 Trauma and Memory in Literature HUMA 403 Love Stories Philosophy PHIL 201 The Good Life PHIL 205 Love and Sex: Philosophical Perspectives PHIL 402 Knowing and Believing - Advanced PHIL 404 How is Society Possible? Conflict, Co-operation and Social Theory PHIL 405 Theories of Beauty PHIL 412 People, Mind and Body: Selfish Thoughts PHIL 413 Business and Professional Ethics: Your Money and Your Life PHIL 1000 Brainstorm - Advanced PHIL 2003 Ethics and Moral Theory Political Science POLS 201 Human Security and World Disorder POLS 202 Canada and the World: Trade, Diplomacy and War POLS 203 Leadership POLS 204 Democracy and Dictatorship POLS 205 International Relations POLS 212 The Corporation in Society POLS 250 Power: 701 POLS 401 War and Morality POLS 451 Power: 702: The Question of Legitimation - Advanced POLS 1000 Introduction to Politics Psychology PSYC 204 Abnormal Psychology PSYC 205 Human Sexuality PSYC 1000 Introduction to Psychology PSYC 2000 Lifespan Development PSYC 2500 Social Psychology PSYC 3000 Psychology of Criminal Conduct Science RSMT 2500 Qualitative Research Methods SCIE 200 Astronomy SCIE 202 Introduction to Environmental Studies SCIE 203 Science Matters: Introduction to the Sciences SCIE 403 Scientific Achievements Sociology SOCI 200 Sociology of Health SOCI 202 Canadian Families: Past, Present and Future SOCI 204 Sociology of the Everyday SOCI 300 Race, Gender and the Digital Age SOCI 301 Social Entrepreneurship SOCI 402 The Sociology of Technology - Advanced SOCI 450 City Life: 702 - Advanced SOCI 1000 Principles of Sociology SOCI 3000 Sociology of Consumption - Advanced

Semester 6

Course Code	Course Name
ACCT 3501	Taxation 2: Corporate Taxation 2: Corporate Course Code: ACCT 3501 This course explains the theoretical concepts behind the specific provisions of the law as they relate to the taxation of corporations. It will provide students with the opportunity to apply the law in practical problems and case settings. The course examines non-arm?s length transfers, income attribution, investment income, corporate surplus distributions and rollovers in Canadian corporations. Students perform computations of net income, taxable income and taxes payable both manually and using current taxation software. In addition students will interpret the law, taking into account the specific wording of the provisions, judicial decisions and Revenue Canada?s position, and introduce basic tax planning concepts through problem application.
ACCT 3502	Intermediate Management Accounting Intermediate Management Accounting Course Code: ACCT 3502 The course starts with a review of key ideas learnt in introductory course, such as activity-based costing, static and flexible budgeting, variable and absorption costing etc. This course introduces the concept of strategy, uses strengths, weaknesses, opportunities and threats (SWOT) as a method of strategic analysis, and applies strategic analysis to cost accounting issues. Key issues like optimization of contribution margin in the face of constraints, determination of pay-off matrix using probabilities under uncertainties, sales variances, customer profitability, inventory management, Just-in-time inventory and back flush costing. The course examines the strategic issues underlying activity-based management, Kaizen, target, and product Life costing. The course also explores capital budgeting problems, determination of free cash flows, uses different methods of analyzing capital budgeting problems, such as pay-back period, accounting rate of return, net present value (NPV) and internal rate of return (IRR).
ACCT 3503	Auditing 1 Auditing 1 Course Code: ACCT 3503 This course uses the principles of strategic management to emphasize the role played by the management accountant in making competitive analyses, including strategic positioning; understanding how management accounting information can be used for managerial control; and developing analytical, communication, presentation and research skills through integrated treatment of accounting with contemporary management issues. The course examines the integrative and interdisciplinary role of management accounting and its contribution in the strategic management process.
BUS 3004	Business Career Development Business Career Development Course Code: BUS 3004 In this course students develop the skills and techniques necessary for successfully pursuing job opportunities and career advancement in their chosen field. Students also acquire research skills to assess the employment marketplace, gain insight into the preparation of effective resum?s, and hone their job interview skills. The course features informational interviews and stresses the importance of networking and promotional opportunities. Students develop the requisite approach to effectively articulate how their skills will meet the needs of potential employers.
DEGE	Degree Breadth Elective Degree Breadth Elective Course Code: DEGE Students will be allowed to choose from a variety of breadth courses. These courses span a broad range of disciplines including sociology, psychology, philosophy, history, economics, and geography, among others. Elective offerings will vary from semester to semester. Academic Writing AWCR 1004 Academic Writing and Critical Reasoning: Approaches to Literature AWCR 1006 Academic Writing and Critical Reasoning: Ecology, Nature and Society ENGL 102 Academic Writing and Critical Reasoning: Business and Society ENGL 103 Academic Writing and Critical Reasoning: Imagination, Self and Society ENGL 105 Academic Writing and Critical Reasoning: Individuals and Communities ENGL 107 Academic Writing and Critical Reasoning: Popular Culture Anthropology ANTH 1000 Principles of Anthropology Economics ECON 200 Money, Markets and Democracy ECON 402 Business in Politics - Advanced History HIST 200 Canadian Studies: The Challenge Ahead HIST 202 Prohibition: The History of "Bad" Behaviour Humanities HUMA 200 Film: Styles, Narratives and Techniques HUMA 202 Religions of the World HUMA 203 Music, Meaning and Values HUMA 300 Religion in Society HUMA 405 Shakespeare and Film HUMA 406 Desire and Discontent - Advanced HUMA 408 Good and Evil HUMA 413 Justice: Philosophical and Literary Perspectives - Advanced Literature ENGL 202 Betrayal in Contemporary Fiction HUMA 201 Trauma and Memory in Literature HUMA 403 Love Stories Philosophy PHIL 201 The Good Life PHIL 205 Love and Sex: Philosophical Perspectives PHIL 402 Knowing and Believing - Advanced PHIL 404 How is Society Possible? Conflict, Co-operation and Social Theory PHIL 405 Theories of Beauty PHIL 412 People, Mind and Body: Selfish Thoughts PHIL 413 Business and Professional Ethics: Your Money and Your Life PHIL 1000 Brainstorm - Advanced PHIL 2003 Ethics and Moral Theory Political Science POLS 201 Human Security and World Disorder POLS 202 Canada and the World: Trade, Diplomacy and War POLS 203 Leadership POLS 204 Democracy and Dictatorship POLS 205 International Relations POLS 212 The Corporation in Society POLS 250 Power: 701 POLS 401 War and Morality POLS 451 Power: 702: The Question of Legitimation - Advanced POLS 1000 Introduction to Politics Psychology PSYC 204 Abnormal Psychology PSYC 205 Human Sexuality PSYC 1000 Introduction to Psychology PSYC 2000 Lifespan Development PSYC 2500 Social Psychology PSYC 3000 Psychology of Criminal Conduct Science RSMT 2500 Qualitative Research Methods SCIE 200 Astronomy SCIE 202 Introduction to Environmental Studies SCIE 203 Science Matters: Introduction to the Sciences SCIE 403 Scientific Achievements Sociology SOCI 200 Sociology of Health SOCI 202 Canadian Families: Past, Present and Future SOCI 204 Sociology of the Everyday SOCI 300 Race, Gender and the Digital Age SOCI 301 Social Entrepreneurship SOCI 402 The Sociology of Technology - Advanced SOCI 450 City Life: 702 - Advanced SOCI 1000 Principles of Sociology SOCI 3000 Sociology of Consumption - Advanced
FIN 3500	Financial Management 2 Financial Management 2 Course Code: FIN 3500 This course is the second of the financial controllership courses. The course examines risk analysis in a capital budgeting context and the effects of financing on the valuation of a firm. The use of capital markets including options and futures is introduced. The course also covers the use of short-term financing and the management of short-term assets. This is an advanced financial management course built on the first financial management course. Some topics of advanced nature were introduced at a very basic level in the first course, but will be discussed in greater depth and detail in this course.

Semester 7

Course Code	Course Name
ACCT 4000	Advanced Management Accounting Advanced Management Accounting Course Code: ACCT 4000 This course uses the principles of strategic management to emphasize the role played by the management accountant in making competitive analyses, including strategic positioning; understanding how management accounting information can be used for managerial control; and developing analytical, communication, presentation and research skills through integrated treatment of accounting with contemporary management issues. The course examines the integrative and interdisciplinary role of management accounting and its contribution in the strategic management process.
ACCT 4001	Advanced Financial Accounting Advanced Financial Accounting Course Code: ACCT 4001 This course is built on the background acquired in Intermediate Financial Accounting 1 and 2. The main focus of this course is on business combinations and consolidations. The course presents an overview of accounting for inter-corporate investments, including new reporting requirements for investments in financial investments. It also explores the complex area of foreign operations with a special emphasis on foreign currency transactions and hedging. The course considers accounting issues related to non-business organizations.
ACCT 4002	Emerging Issues in Accounting Emerging Issues in Accounting Course Code: ACCT 4002 This course is designed to provide a comprehensive study of the evolution of accounting concepts and standards that comprise generally accepted accounting principles. Official pronouncements are studied and critically analyzed and evaluated. This course provides in-depth exposure to emerging contemporary issues in accounting. Topics in the seminars change to reflect the most relevant professional issues. The issues chosen are designed to be not only timely but to also provide insight into emerging future areas of the profession. In addition to lecture material and readings, the lecturer may incorporate case material, research papers, and other teaching methods as appropriate.
ACCT 4003	Professional Ethics Professional Ethics Course Code: ACCT 4003 This course examines ethical and moral issues relevant to accountants through readings, case studies, assignments and class discussions. This practical ethics course provides students with an understanding of the moral, social and economic environments in which problems occur. It explores the nature of values and ethical systems and theories, issues in the workplace, the environment, and the responsibilities of both corporations and consumers in the business and accounting world.
ACCT 4004	Advanced Auditing Advanced Auditing Course Code: ACCT 4004 This course builds on the content students covered in Auditing I. Students will examine current and advanced issues affecting the auditing profession. Students will study audit risk, corporate governance, standards for assurance engagements, foreign reporting issues, special reports and assurance engagements regarding public sector audits, forecasts and projections, and issues related to not-for-profit organizations. The use of statistical and non-statistical sampling, as well as calculating appropriate sample sizes will be covered. Students will learn how to plan audits by setting audit objectives, performing internal control assessments, identifying management assertions, choosing appropriate audit procedures, as well as designing and using audit programs for application in each of the business cycles. Students will develop the skills required to identify and obtain sufficient and appropriate evidence to support their audit decisions. The course will also provide an understanding of how audit procedures are affected by electronic data processing (EDP) accounting applications.
WORK 3504	Paid Work Term Paid Work Term Course Code: WORK 3504 This is a paid 14-week work term.

Semester 8

Course Code	Course Name
ACCT 4500	Accounting Theory Accounting Theory Course Code: ACCT 4500 This accounting theory course provides a theoretical evaluation of the objectives and standards of financial reporting as applied in contemporary income determination and assets and equity valuation. This course includes in-depth treatment of current issues and problems in accounting covering topics such as the contributions of economics, finance, and other disciplines to accounting theory; the practical and theoretical problems of the present value model; foreign exchange accounting; hedging; the process and issues of standard setting, and agency theory, paying particular attention to areas of theoretical controversy. This course involves research, analysis, writing, presentation and group skills demonstrated through preparation of research papers, and group discussions and presentations.
ACCT 4501	Internal Controls Internal Controls Course Code: ACCT 4501 This course will provide students with a broad understanding of internal controls in organizations. Students will learn how to perform a risk assessment for an enterprise and how to distinguish key risks and controls from non-key. The course will examine concepts in the design of internal control frameworks while making connections to such models as the Canadian Criteria of Control Committee (CoCo) and the Committee of Sponsoring Organizations of the Treadway Commission (COSO). It will also explore the role internal control plays in coordinating management systems, as well as how they can assist management in efficiently achieving their objectives. Students will also learn about the limitations of controls and the importance of balancing the cost of implementing controls with the benefits derived. The work of the internal auditor and external auditor with regard to internal control will be explored, and the role that internal control plays in planning the external audit will also be discussed.
ACCT 4502	EDP Auditing and Control EDP Auditing and Control Course Code: ACCT 4502 This course examines the development, control and monitoring of accounting information systems. The primary focus of the course is the audit of information systems and the dependence of accounting professionals on computer-based systems. The course also examines information technology (IT) governance and e-business issues. The course is designed for students who, in industry or public practice, will measure and evaluate the performance of an organization?s information system, assess the quality of information processing and evaluate the accuracy of data input and information output.
DEGE	Degree Breadth Elective Degree Breadth Elective Course Code: DEGE Students will be allowed to choose from a variety of breadth courses. These courses span a broad range of disciplines including sociology, psychology, philosophy, history, economics, and geography, among others. Elective offerings will vary from semester to semester. Academic Writing AWCR 1004 Academic Writing and Critical Reasoning: Approaches to Literature AWCR 1006 Academic Writing and Critical Reasoning: Ecology, Nature and Society ENGL 102 Academic Writing and Critical Reasoning: Business and Society ENGL 103 Academic Writing and Critical Reasoning: Imagination, Self and Society ENGL 105 Academic Writing and Critical Reasoning: Individuals and Communities ENGL 107 Academic Writing and Critical Reasoning: Popular Culture Anthropology ANTH 1000 Principles of Anthropology Economics ECON 200 Money, Markets and Democracy ECON 402 Business in Politics - Advanced History HIST 200 Canadian Studies: The Challenge Ahead HIST 202 Prohibition: The History of "Bad" Behaviour Humanities HUMA 200 Film: Styles, Narratives and Techniques HUMA 202 Religions of the World HUMA 203 Music, Meaning and Values HUMA 300 Religion in Society HUMA 405 Shakespeare and Film HUMA 406 Desire and Discontent - Advanced HUMA 408 Good and Evil HUMA 413 Justice: Philosophical and Literary Perspectives - Advanced Literature ENGL 202 Betrayal in Contemporary Fiction HUMA 201 Trauma and Memory in Literature HUMA 403 Love Stories Philosophy PHIL 201 The Good Life PHIL 205 Love and Sex: Philosophical Perspectives PHIL 402 Knowing and Believing - Advanced PHIL 404 How is Society Possible? Conflict, Co-operation and Social Theory PHIL 405 Theories of Beauty PHIL 412 People, Mind and Body: Selfish Thoughts PHIL 413 Business and Professional Ethics: Your Money and Your Life PHIL 1000 Brainstorm - Advanced PHIL 2003 Ethics and Moral Theory Political Science POLS 201 Human Security and World Disorder POLS 202 Canada and the World: Trade, Diplomacy and War POLS 203 Leadership POLS 204 Democracy and Dictatorship POLS 205 International Relations POLS 212 The Corporation in Society POLS 250 Power: 701 POLS 401 War and Morality POLS 451 Power: 702: The Question of Legitimation - Advanced POLS 1000 Introduction to Politics Psychology PSYC 204 Abnormal Psychology PSYC 205 Human Sexuality PSYC 1000 Introduction to Psychology PSYC 2000 Lifespan Development PSYC 2500 Social Psychology PSYC 3000 Psychology of Criminal Conduct Science RSMT 2500 Qualitative Research Methods SCIE 200 Astronomy SCIE 202 Introduction to Environmental Studies SCIE 203 Science Matters: Introduction to the Sciences SCIE 403 Scientific Achievements Sociology SOCI 200 Sociology of Health SOCI 202 Canadian Families: Past, Present and Future SOCI 204 Sociology of the Everyday SOCI 300 Race, Gender and the Digital Age SOCI 301 Social Entrepreneurship SOCI 402 The Sociology of Technology - Advanced SOCI 450 City Life: 702 - Advanced SOCI 1000 Principles of Sociology SOCI 3000 Sociology of Consumption - Advanced
MGMT 4502	Strategic Management Strategic Management Course Code: MGMT 4502 Success in the increasingly competitive landscape faced by organizations today demands the formulation and implementation of effective strategies. In this course, students will develop the ability to discuss and apply strategic management concepts and tools to various Canadian and international organizations in a variety of contexts. The will have the opportunity to examine management issues as presented in the many case studies included to provide a rich set of learning experiences. Topic include: strategic positioning, strategic choice, and strategy in action. The course will also examine the role of leadership, innovation, entrepreneurship and the dynamics of change as a means of responding to the fluid environments in which organizations function.

Humber has been granted a consent by the Minister of Training, Colleges and Universities to offer this degree for a seven-year term starting August 30, 2010. In conformity with the Minister’s criteria and requirements, Humber will submit an application for the renewal of the consent for this program 12 months prior to the expiration of the consent. Humber shall ensure that all students admitted to the above-named program during the period of consent will have the opportunity to complete the program within a reasonable time frame.

May 2013 Program Availability

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