Advanced Accounting Certificate
For more information, please email csaccounting@langara.bc.ca
Rapidly advancing technology, globalization of business and industry, and a strong focus on business ethics has placed new
demands on the skill set and education of accountants. The Advanced Accounting Certificate will meet these demands by providing
education that integrates advanced accounting skills with current changes in the role of an accountant.
Required Courses (28.5 CEUs, 285 Hours):
• Management Accounting 2
5.4 CEUs
• Taxation 1
5.4 CEUs
• Auditing 1
5.4 CEUs
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•
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Financial Accounting 4
5.4 CEUs
Strategy for Financial Managers 3.9 CEUs
Intermediate Accounting Systems 3.0 CEUs
Certificate Requirements
Courses may be taken individually as long as individual course prerequisites have been met. Students with previous postsecondary education and would like to have courses approved for prerequisites or exemptions must provide official transcripts
along with the Exemption/Prerequisite Approval Form to the Program Coordinator for approval. Upon successful completion of all
the required courses with a minimum C+ grade requirement, students will need to complete an Application for Graduation Form. All
requirements must be completed within five years of starting the program.
Recognition by Accounting Bodies
Courses are recognized by all the Canadian accounting associations including:
• Certified General Accountants Association of British Columbia (www.cga-bc.org)
• Certified Management Accountants of BC (www.cmabc.com)
• CA School of Business (www.casb.com)
• Chartered Professional Accountants of BC (www.gocpabc.ca)
September 2014 Course Offerings
Management Accounting 2
BSAD1057
Topics include cost flows in organizations, cost estimation
and regression analysis, planning models, linear
programming, decision-making models, cost-volume-profit
analysis, financial modelling, issues in management control,
responsibility accounting, transfer pricing executive
incentives and compensation.
Prerequisites: Management Accounting 1 and Finance 1
or equivalent (minimum C+ or 65% required)
(70403) 11 eve – Mon Sept 08 to Nov 24, 1830 – 2130, $615
(70404) ONLINE SECTION, $615
Note: Final exam scheduled between December 1 and 12.
Auditing 1
BSAD1064
This course is an introduction to internal and external
auditing principles and procedures. Topics include reporting,
the ethical and legal environment, audit objectives, audit
evidence, audit planning and analytical review, materiality
and risk, internal control, EDP auditing and audit sampling.
Audit of the sales and collection cycle, payroll and personnel
cycle are also studied.
Prerequisites: Financial Accounting 3 and Quantitative
Methods or equivalent (minimum C+ or 65% required)
(70406) 13 eve – Wed Sept 03 to Nov 26, 1830 – 2130, $540
Note: Final exam scheduled between December 1 and 12.
Financial Accounting 4
BSAD3000
This advanced financial accounting course provides an indepth study of six major areas of advanced financial
accounting: standard setting in Canada and internationally,
financial instruments, income tax allocation, long-term intercorporate investments, consolidation, foreign currency
translation and the translation and consolidation of foreign
subsidiaries, and not-for-profit and public sector accounting.
Prerequisites: Financial Accounting 3 or equivalent
(minimum C+ or 65% required)
(70407) 13 eve – Wed Sept 03 to Nov 26, 1830 – 2130, $615
(70408) 13 eve – Thu Sept 04 to Nov 27, 1830 – 2130, $615
Note: Final exam scheduled between December 1 and 12.
Taxation 1
BSAD1060
This course covers the fundamental principles, concepts and
application of Canadian federal income tax legislation
including the structure of the Income Tax Act. Topics include
income and liability for tax; income from employment,
business, and property; deductions; capital gains and losses
and computation of taxable income for individuals and
corporations.
Prerequisites: Financial Accounting 3 or equivalent (minimum
C+ or 65% required)
(70405) 14 eve – Tue Sept 02 to Dec 09, 1830 – 2130, $615
Langara College Continuing Studies, 100 West 49th Ave., Vancouver, BC V5Y 2Z6
Tel: 604-323-5322 • Fax: 604-323-5899 • www.langara.bc.ca/csaccounting