Course

Business Applications

Faculty
Commerce and Business Administration
Department
Accounting
Course code
ACCT 4890
Credits
3.00
Semester length
15 weeks
Max class size
30
Method(s) of instruction
Hybrid
Online
Lecture
Course designation
None
Industry designation
None
Typically offered
To be determined

Overview

Course description
This comprehensive course addresses the current and emerging challenges faced by accounting professionals. Covering financial and managerial accounting, sustainability aligned with the UN Sustainable Development Goals (SDGs), emerging technologies—including the strategic implementation of artificial intelligence in accounting practices—ethics, and information systems, students will develop the skills needed to navigate and lead change within a rapidly evolving business environment. Leveraging competencies gained from prerequisite courses, students will refine their workplace skills in communication, critical thinking, information management, problem-solving, teamwork, and ethics. All learning is delivered through case analysis, enabling students to evaluate real-world scenarios and apply practical solutions. Content may vary each semester, adhering to the most pressing and debated issues at the time the course is offered.
Course content
The course may cover a range of topics, including but not limited to:  
  • Financial reporting under Canadian GAAP and analysis for performance evaluation.
  • Managerial accounting, including budgeting, variance analysis, incremental costing for decision-making, product costing and pricing strategies.
  • Sustainability reporting, application aligned with the UN Sustainable Development Goals (SDGs), and ethical considerations.
  • Strategic implementation of emerging technologies, such as artificial intelligence, in accounting practices
  • Information systems, including systems assessment, requirements, and internal controls
  • Accounting for complex financial events, including revenue recognition, asset valuation adjustments, and measurement of financial performance.
  • Risk management and audit procedures within a changing legal and regulatory landscape
  • Trends and debates in contemporary accounting issues
 
Learning activities

In this course, students engage in a variety of learning activities such as lecture, group work, case studies, and team-based exercises.

Means of assessment

Assessment will be based on course objectives, and will be carried out in accordance with the Douglas College Evaluation Policy.  The following is a summary of the evaluation components:

Group case studies (minimum four) 50%
Individual presentation on technical content 20%
Final Exam - case analysis 30%
Total 100%

Students must complete the individual presentation and write the final exam to pass the course.

Learning outcomes
Upon successful completion, students will be able to:  
  • Analyze and evaluate real-world business scenarios through case-based methods, applying knowledge from financial and managerial accounting, audit, taxation, and information systems
  • Demonstrate effective communication of financial analysis, findings, and recommendations to diverse stakeholders
  • Integrate emerging technologies, including AI, to enhance operational efficiency and decision-making
  • Apply sustainability principles and ethical considerations in accounting practices
  • Develop critical thinking, information management, and problem-solving skills for dynamic business environments
  • Collaborate effectively within teams, showcasing professionalism and ethical judgment in complex scenarios
  • Assess risks, controls, and regulatory requirements within diverse organizational contexts
Textbook materials

Published accounting case studies to be purchased by students.

Other resources to be determined by instructor and appoved by Accounting Department.

Requisites

Prerequisites

((ACCT 1235 or ACCT 1110 & 1210 ) AND (ACCT 2320)) or ACCT 3008.

Corequisites

None 

Equivalencies

None

Course Guidelines

Course Guidelines for previous years are viewable by selecting the version desired. If you took this course and do not see a listing for the starting semester / year of the course, consider the previous version as the applicable version.

(Current)

Course Transfers to Other Institutions

Below are current transfer agreements from Douglas College to other institutions for the current course guidelines only. For a full list of transfer details and archived courses, please see the BC Transfer Guide.

Institution Transfer details for ACCT 4890
Athabasca University (AU) AU ACCT 4XX (3)
College of the Rockies (COTR) COTR ACCT 3XX (3)
Coquitlam College (COQU) No credit
Kwantlen Polytechnic University (KPU) KPU ACCT 3XXX (3)
Simon Fraser University (SFU) No credit
University Canada West (UCW) UCW ACCT 4XX (3)
University of Northern BC (UNBC) UNBC COMM 3XX (3)
University of Victoria (UVIC) UVIC COM 2XX (1.5)

Course Offerings

There are no course offerings this semester.