Business Accountancy
Location(s): Moose Jaw
Graduates may obtain advanced standing toward the Certified General Accountant (CGA) and Certified Management Accountant (CMA) professional designations.
The majority of SIAST programs have established ACCUPLACER© cut scores and Post-Secondary Success Requirements. Depending on the program, additional specific admission requirements may still need to be met.
ACCUPLACER
©
ACCUPLACER© Cut Scores |
| See Certificate program |
| See Certificate program |
The First Qualified/First Admitted (FQFA) process is used for the majority of SIAST programs. When we determine that you meet the program's admission requirements, you will be offered admission based on the date you fully qualify for the program. The earlier you provide the appropriate documents and information that qualify you for admission to the next intake, the earlier you might begin your studies. Your application, once qualified, is always considered for the next intake.
Applicants to programs with multiple intakes in an academic year remain in the application pool until the last intake for that academic year has begun. Programs using the FQFA process receive applications year round and maintain an application pool for each academic year. Qualified applicants who are not offered a seat must reapply for the next academic year.
Sponsored programs or programs targeted to specific groups do not accept applications year round or maintain an application pool.
Please refer to the course descriptions for course specific learning methods.
SIAST recognizes that adults learn in many different ways and through many different means. This includes acquiring knowledge and skills through life and work experience or non-formal training.
Frequently asked questions regarding PLAR for this program are answered in the Fact Sheet. A detailed Candidate Guide, which includes a self-audit for all PLAR-ready courses, has been developed for this program. This information guides a candidate through all steps in the PLAR process.
The course provides an in-depth study of generally accepted accounting principles as applied to accounting for current assets, capital assets, temporary and long-term investments, leases, and accounting changes, and correction of errors.
7.0
Credit Units
112.0
Other hours
Learning Method(s):
Lecture/Lab, Televised/SCN
Equivalent Course(s): ACP 212
Prerequisites:
ACCT 125 Minimum Grade of 60
The course is an introduction to the study of cost accounting theory and practice. You will focus on the differences between cost accounting and financial accounting, various cost accounting terms, an introduction to costing systems and responsibility accounting using master and flexible budgets.
5.0
Credit Units
80.0
Other hours
Learning Method(s):
Lecture/Lab, Televised/SCN
Equivalent Course(s): ACP 221
Prerequisites:
ACCT 125 Minimum Grade of 60
Your studies will include an introduction to auditing, its objectives and reports, the types of evidence and documentations required, the study of internal control and audit sampling. You will study the processes of the audit of revenue and collections and acquisitions and expenditures. You will acquire these skills through your participation in a combination of classroom instruction, independent learning and practical exercises.
4.0
Credit Units
64.0
Other hours
Learning Method(s):
Lecture/Lab, Televised/SCN
Equivalent Course(s): ACP 430
Prerequisites:
ACCT 125 Minimum Grade of 60
You will participate in a computer-based learning environment where you will study the theory and function of software packages that support accounting. Your studies will include both computerized accounting system software and spreadsheet software.
4.0
Credit Units
64.0
Other hours
Learning Method(s):
Lecture/Lab, Prior Learning
Prerequisites:
ACCT 125 Minimum Grade of 60
Your studies will focus on the field of commercial law. You will examine in detail the concepts of contract law and how these concepts are influenced by various legislative acts and common law. Particular attention will be focused on: tort law, negotiable instruments, secured transactions, insurance, bailments, agency, real property law, employment, sale of goods, and the various forms of business organizations.
4.0
Credit Units
64.0
Lecture hours
Learning Method(s):
Lecture/Theory, Televised/SCN
Equivalent Course(s): ACP 170 LAW 240
Your studies will include an introduction to the Income Tax Act including the structure of fiscal legislation, administration, and enforcement practices as they pertain to personal income tax. The course includes the calculation of taxable income, calculation of tax, and the completion of personal income tax returns.
5.0
Credit Units
80.0
Other hours
Learning Method(s):
Lecture/Lab, Prior Learning
Prerequisites:
ACCT 125 Minimum Grade of 60
You will continue your studies of financial accounting begun in ACCT 220. Your studies will include current and long-term liabilities, shareholders equity, dilutive securities and earnings per share, revenue recognition, pensions, statement of cash flows, incomplete records and accounting for corporate income taxes.
7.0
Credit Units
112.0
Other hours
Learning Method(s):
Lecture/Lab, Televised/SCN
Equivalent Course(s): ACP 313
Prerequisites:
ACCT 220 Minimum Grade of 60
Your studies will be a continuation of Cost Accounting 1 (ACCT 226). You will study non-routine decision making, cost allocation theory and methods, process costing, hybrid costing systems, inventory management and sales and input variances.
5.0
Credit Units
80.0
Other hours
Learning Method(s):
Lecture/Lab, Televised/SCN
Equivalent Course(s): ACP 322
Prerequisites:
ACCT 226 Minimum Grade of 60
You will study the necessary theory and tools for understanding, analyzing, and designing computer-based accounting information systems at the introductory level. You will study the theory and participate in practical applications that support your studies as an accounting student. The course includes an introduction to the field of electronic commerce.
4.0
Credit Units
64.0
Other hours
Learning Method(s):
Lecture/Lab, Televised/SCN
Equivalent Course(s): ACP 451
Prerequisites:
ACCT 125 Minimum Grade of 60
You will study human behaviour in organizations and develop the skills needed to deal with people at work. The course content includes individual behaviour, values, interpersonal relationships and communications, group and team dynamics, organizational culture, leadership and change. All topics are dealt with in the context of diverse formal organizations.
4.0
Credit Units
64.0
Lecture hours
Learning Method(s):
Lecture/Theory, Televised/SCN, Prior Learning
You will use accounting and spreadsheet software to process accounting information. You will gain hands-on experience with selected general-purpose spreadsheet and accounting systems software packages.
3.0
Credit Units
40.0
Other hours
Learning Method(s):
Lecture/Lab
Prerequisites:
COAP 223 Minimum Grade of 60
You will become familiar with the role of finance and its implication for risk, income and control, credit conditions and a firm's state of liquidity. The course content includes sources of capital and corporate borrowing, cost of capital theory and optimal capital structure, and capital budget decision making.
5.0
Credit Units
80.0
Other hours
Learning Method(s):
Lecture/Lab
Equivalent Course(s): ACP 475
Prerequisites:
ACCT 122 Minimum Grade of 60
You will analyze the process for making financial investment decisions. The course content focuses on the fundamentals of the various investment options, retirement, and estate planning.
3.0
Credit Units
40.0
Other hours
Learning Method(s):
Lecture/Lab
Prerequisites:
ACCT 125 Minimum Grade of 60
This course emphasizes the application of quantitative methods in the solution of business problems. This includes the selection of appropriate methods, formulation of problems in quantitative terms, performance of necessary computation, and the interpretation of results. The variety and depth of the quantitative methods are in accordance with CGA (Certified General Accountants) Association requirements.
4.0
Credit Units
64.0
Other hours
Learning Method(s):
Lecture/Lab
Equivalent Course(s): ACP 423
Prerequisites:
STAT 120 Minimum Grade of 60
Your studies will expand on the material covered in Tax 1 (TAX 221) and you will learn the skills required to solve more complex problems for individual taxpayers. You will study the calculation of taxable income, calculation of corporate tax and the completion of corporate income tax returns.
5.0
Credit Units
80.0
Other hours
Learning Method(s):
Lecture/Lab
Prerequisites:
TAX 221 Minimum Grade of 60