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| Level 1 |
Financial Accounting 1
Economics 1
Law 1
Computer Tutorials |
FA1
EM1
LW1
CTS |
| Level 2 |
Financial Accounting 2
With Practice Set 1
Quantitative Methods 1
Management Accounting 1
Communications 1 |
FA2
PS1
QU1
MA1
CM1 |
| Level 3 |
Financial Accounting 3
With Practice Set 2
Finance 1
Management Information Systems 1 |
FA3
PS2
FN1
MS1 |
| Level 4 |
Management Accounting 2
Accounting Theory 1
Auditing 1
With Practice Set 3 |
MA2
AT1
AU1
PS3 |
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PROFESSIONAL ACCREDITATION
COMPREHENSIVE EXAMINATIONS
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Taxation
Financial Accounting Finance
Auditing
Professional applications |
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TX1
FA4
FN2
AU2
PA1 |
Course Descriptions
Level 1
FA1--Financial Accounting 1
This introductory course in financial accounting reviews the accounting
cycle and the preparation of financial statements. Topics include accounting
for merchandising activities; internal control and accounting for cash,
temporary investments and accounts receivable; inventories and cost of
goods sold; capital assets; current and long-term liabilities; partnership
accounting and accounting for corporations; as well as the statement of
changes in financial position.
EM1--Economics 1
This course introduces the issues, concepts, and theories of microeconomics
and macroeconomics, and provides practice in applying economic reasoning
to decision and forecasting problems in business, industry, and government.
Students gain an understanding of how the Canadian economy functions and
interacts with the global economy. Topics include supply and demand, price
elasticity; production costs and decisions; market structures and pricing;
national economic issues, performance and policy; money, banking, and
interest; as well as international trade and finance.
LW1--Law 1
An introduction to the Canadian legal system, tort law and professional
liability; the principles of contract law; the law governing specific
kinds of commercial contracts; negotiable instruments and credit; and
business organizations. Students learn to avoid potential legal problems,
to recognize those situations calling for legal expertise, and to communicate
more effectively with legal counsel.
Computer Tutorials
To ensure that students are able to use their equipment and the software
provided, the Association has prepared a series of self-study computer
tutorials. The tutorials introduce Microsoft Windows, spreadsheet, word
processing and accounting general ledger software. Students learn how
to use Microsoft Windows to create, update and delete files, and manage
and use software packages for accounting and spreadsheet applications.
Students are required to complete the tutorials prior to beginning
Level 2. Anticipate spending 50 to 60 hours completing the tutorials.
Students who have previous computer knowledge will require less time.
These self-study tutorials require no examination.
Students will receive the computer tutorials with their first shipment
of materials.
Level 2
FA2--Financial Accounting 2( prerequisite: FA1)
This intermediate financial accounting course focuses on the asset
side of the balance sheet. Topics include current assets; capital assets;
leases; and long-term investments. Computer software is used to demonstrate
accounting concepts and procedures and to provide students with hands-on
experience.
PS1--Practice Set 1(required for FA2)
This practice set is designed to provide an integrated overview of
the whole accounting cycle. Its completion requires only a small number
of transaction entries, and its main emphasis is on system design and
the exercise of accounting judgement.
QU1--Quantitative Methods(formerly QM2)
Topics covered in this course include: probability; decision analysis;
sampling distributions; applications of sampling and risk analysis; statistical
estimation and hypothesis testing; regression and correlation; time series
and index numbers; and an introduction to linear programming. Computer
software is used to illustrate statistical concepts.
MA1--Management Accounting 1(prerequisite: FA1)
Introduces concepts and practices of management accounting. Includes
cost accounting fundamentals; job and process costing; cost-volume-profit
analysis; budgeting and control; inventory costing; and information for
management control and decision analysis. Computer software is used to
illustrate concepts and provide hands-on experience.
CM1--Communications 1
This course is intended to develop the writing skills accountants require
to succeed in business writing and academic studies. The course introduces
a three-stage writing process (planning, drafting, and revising), supplemented
by a review of basic grammar, spelling, and usage. Writing assignments
include memoranda, correspondence, a critical essay, and a formal report,
as well as a final examination.
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