CGA　Course　Description

　　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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