ACCTG 222 - Introduction to Accounting for Management Decision Making

3 units (fi 6)(EITHER, 3-0-0)

In contrast to the external orientation of ACCTG 211, this course focuses on how to prepare and use accounting information for management decision making. Major topics include: the role of corporate goals, planning and control concepts, how costs behave and how to analyze and manage them, budgeting and performance measures. Prerequisite: ACCTG 211 or 311. Students may not receive credit for both ACCTG 222 and ACCTG 322.

ACCTG 200 - Introduction to Accounting

3 units (fi 6)(EITHER, 3-0-0)

Provides a basic understanding of accounting: how accounting numbers are generated, the meaning of accounting reports, and how to use accounting reports to make decisions. Note: Not open to students registered in the Faculty of Business. Not for credit in the Bachelor of Commerce Program or another program that requires ACCTG 211 or 311. Not open to students with credit in ACCTG 211 or 311 and ACCTG 222 or 322. Students may not receive credit for both ACCTG 200 and ACCTG 300

ACCTG 324 - Intermediate Management Accounting

3 units (fi 6)(EITHER, 3-0-0)

Emphasizes mastery of techniques for implementation and evaluation of cost systems for management and decision making. Cost issues include: accumulating and analyzing costs using actual, standard and activity-based approaches, overhead allocation and cost estimation. Management topics include: pricing, production and investment decisions, revenue analysis, performance evaluation, management incentive systems and strategy analysis. Linear programming and multiple regression may be used. Prerequisites: ACCTG 222 or 322 and MGTSC 212 or 312. There is a consolidated exam for ACCTG 324. Students may not receive credit for both ACCTG 324 and ACCTG 424.

ACCTG 200 - Introduction to Accounting

3 units (fi 6)(EITHER, 3-0-0)

Provides a basic understanding of accounting: how accounting numbers are generated, the meaning of accounting reports, and how to use accounting reports to make decisions. Note: Not open to students registered in the Faculty of Business. Not for credit in the Bachelor of Commerce Program or another program that requires ACCTG 211 or 311. Not open to students with credit in ACCTG 211 or 311 and ACCTG 222 or 322. Students may not receive credit for both ACCTG 200 and ACCTG 300