UCW-Academic-Calendar-

UCW-Academic-Calendar- ENGL 080 (0)—Academic Writing Fundamentals In this academic writing fundamentals course, students will acquire and develop the academic English language skills necessary to succeed in a Canadian university. They will learn basic essay design, strategies and tools to limit inaccuracies, basic academic vocabulary, incorporation of research, summarizing/paraphrasing techniques to avoid plagiarism, and how to develop critically reasoned arguments. UAC 010 (0)—Academic English Preparation Intermediate/B1+ In this integrated skills course, students are introduced to and begin building their fundamental knowledge of the academic English language skills necessary to cope in a Canadian university context. In this course, students begin learning the research process, how to identify and evaluate sources and use APA for citations and referencing. Students are introduced to and apply the writing process for academic papers, plan and conduct seminar discussions, and learn how to give oral presentations. A core focus is on improving the student’s ability to think critically, work collaboratively with peers, and build a logical, well supported argument using appropriate academic English and formal level of language. UAC 010 is the lowest proficiency level course in the University Access Program. The entry level is an IELTS 5.0 or its equivalent. Successful completion of the course with a minimum of 70% (or B-) meets the requirements to enter UAC 020. UAC 020 (0)—Academic English Preparation Upper Intermediate/B2 In this integrated skills course, students refresh their basic understanding of academic English and build on that prior knowledge to further develop and improve the skills necessary to cope in a Canadian university context. In this course, students expand their research and evaluative capabilities, enhance their understanding and use of various types of academic writing, improve effective note-taking skills for lectures, and plan and prepare a fully researched oral presentation. A core focus is on strengthening the student’s ability to think critically with evidence-based analysis, collaborate with and provide constructive feedback to peers, and build a logical, well supported argument using an expanded range of academic vocabulary. UAC 020 is the mid-proficiency level course in the University Access Program. The entry level is UAC 010, an IELTS 5.5 or its equivalent. Successful completion of the course with a minimum of 70% (or B-) meets the requirements to enter UAC 030. UAC 030 (0) Academic English Preparation Advanced/C1 In this integrated skills course, students enhance their prior academic English knowledge and hone the skills necessary to cope in a Canadian university context. Students incorporate research and critical reading to critique sources and perfect their knowledge of APA citations and referencing, compose and review constructive peer feedback on academic papers, and refine their academic writing, lecture note-taking system, debate, and oral presentation skills. A core focus is on finetuning the student’s ability to think critically, evaluate and analyze sources effectively, and build a logical, UCW Calendar v1 Page 88 of 125 well supported argument with a broad range of academic language structures and vocabulary. UAC 030 is the highest proficiency level course in the University Access Program. The entry level is UAC 020, an IELTS 6.0 or its equivalent. Successful completion of the course with a minimum of 70% (or B-) meets the English requirement for entry into the UCW degree programs Undergraduate Course Descriptions. Course Coding Changes UCW course codes parallel other institutions’ codes for articulation and accreditation purposes. The 4-letter alpha code corresponds to the discipline of study for that course. The 3-digit number portion corresponds to the level. The tier (level) is indicated by the first digit of the code. Undergraduate course codes are 100-, 200-, 300-, and 400-level codes. Master courses are 600-level codes. Each course code is also followed by the number of credits assigned to that course. For example: ENGL 100 (3) is a first level, introductory course in English. All courses are 3- credit courses unless otherwise indicated. The following brief descriptions are intended as a general indication of course content and expectations. Note that courses are clustered in tiers which provide a general pathway towards degree completion. Tier 1 courses should be taken first in the student’s program, with subsequent tiers being completed in order. This allows for maximum flexibility in program planning while ensuring the student has mastered introductory materials before proceeding to more advanced levels of learning. ACCT 101 (3)—Accounting Principles I This course, in combination with ACCT 103, provides a full introduction to accounting. Students explore accounting principles and processes used for recording and reporting financial information. Students are introduced to the accounting cycle, accrual and cash accounting concepts, and the asset side of the balance sheet, including cash, receivables, inventory, and long-lived assets. Students cannot receive credit for more than two of ACCT101, ACCT103, and ACCT140.ACCT 103 (3)—Accounting Principles II. ACCT 103 (3)—Accounting Principles II Continuing the introduction to accounting provided in ACCT 101, students learn about liabilities, shareholders’ equity and investments in the context of business structures including corporations and partnerships. Students prepare cash flow statements and interpret financial statements. Students cannot receive credit for more than two of ACCT101, ACCT103, and ACCT140. ACCT 140 (3)—Accounting Principles Students are introduced to the accounting cycle, accrual accounting, assets, liabilities and equity and are introduced to the preparation and interpretation of financial statements. Employing the Canadian Generally Accepted Accounting Principles (GAAP), students prepare cash flow statement and interpret financial statements. This course is a condensed and accelerated version of ACCT101 and ACCT103. Students cannot receive credit for more than two of ACCT101, ACCT103, and ACCT140. UCW Calendar v1 Page 89 of 125 ACCT 210 (3) – Computerized Accounting Practice – Sage 50 This is a hands-on course where students learn how to use accounting software. Sage50 is a popular software, typically used at home and by small to mid-sized enterprises which focus on data entry and bookkeeping used in daily accounting transactions. Students learn to set up company files and enter transactions for general ledger, accounts receivables, accounts payable, and inventory, and how to manage capital expenses. Students experience real-world computer-based financial information system which help them secure positions as entry level bookkeepers, data entry clerks, accountant or administrative assistant. Prerequisite: There is no prerequisite but ACCT140 or equivalent, CPSC110 or equivalent or basic knowledge of Windows Operating System & MS Office is recommended. ACCT220 (3) — Computerized Accounting Practice-QuickBooks Students learn QuickBooks, the industry-standard software used for bookkeeping by small to mid-size businesses. The course overviews accounts receivable, inventory, accounts payable, and payroll. Students are assigned to set up companies for start-up businesses through financial analysis, preparing financial reports, and making strategic decisions. This prepares them for positions as entry level bookkeepers, data entry clerks, accountants or administrative assistants. Prerequisite: There is no prerequisite but ACCT140 or equivalent, CPSC110 or equivalent or basic knowledge of Windows Operating System & MS Office is recommended. ACCT 230 (3)— Foundations of Taxation Students are introduced to principles and concepts related to Canadian federal income tax legislation and applicable to individuals and corporations. Students learn fundamental principles involved in Canadian tax law, concepts of income and liability, types of income and deductions, computation of taxable income, computation of tax payable, tax planning, International taxation issues and Sales tax – GST/HST. Prerequisite: ACCT140 or equivalent, MATH101 or MATH105, completion of 10 courses. ACCT 301 (3)—Managerial Accounting I Students explore the systems used by organizations to measure the cost and profitability of products and services and decision making based on this information. Students learn alternative costing methods, cost behavior, budgeting, profit planning, variance analysis, and decision making using relevant costs within an ethical context. Prerequisites: ACCT101 or ACCT140. ACCT 303 (3)—Managerial Accounting II Continuing from Managerial Accounting I students will study the relationship between accounting and managerial decision-making. Students explore cost behaviour and allocation, joint products and by-products, inventory and product mix models, and pricing theory. Students develop and strengthen their professional competence and skills in applying systematic methodologies to solve issues of concern to management. Prerequisite: ACCT301. UCW Calendar v1 Page 90 of 125 ACCT 305 (3)—Principles of Auditing and Assurance This course provides an overview of auditing and assurance principles and techniques. Students are introduced to audit and assurance standards, audit reporting, materiality, risk, sampling techniques and procedures. The focus is on the independent external financial statement audit with some coverage of other reports and internal control. Prerequisite: ACCT340. ACCT 307 (3)—Taxation Principles and concepts of Canadian federal income tax legislation applicable to individuals and corporations are introduced. Students explore concepts of income and liability for tax, types of income and deductions, computation of taxable income, computation of tax payable, tax planning and international taxation issues. Prerequisite: ACCT340. ACCT 340 (3)—Intermediate Financial Reporting I Financial reporting primarily from a preparer’s perspective is introduced. Students utilize accounting standards and theory to learn current Canadian practice in the measurement, recording and reporting of financial information with emphasis on the accounting for assets. Prerequisite: ACCT103 or 140. ACCT 341 (3)—Intermediate Financial Reporting II Financial reporting primarily from a preparer’s perspective is introduced. Students utilize accounting standards and theory to learn current Canadian practice in the measurement, recording and reporting of financial information with emphasis on the accounting for liabilities and owners’ equity including accounting for leases, income taxes, employee benefits, earnings per share and accounting changes. Prerequisite: ACCT340. ACCT 401 (3)—Strategic Managerial Accounting Accounting and financial management are a critical component of effective strategic planning and organizational development. Students explore financial information that assist in the assessment of business needs and the decision making process. Students design and evaluate integrative management accounting strategies and projects based on case studies. Prerequisite: ACCT303.