Accounting and Management Technology

Accounting and Management Technology

First semester
201-132-LE MATHEMATICS FOR BUSINESS (2-1-3) 45 HRS / 2 CR.

This course will provide students with mathematical knowledge and basic skills that are important for analysis and problem-solving in business management and accounting. Topics include systems of linear equations with business applications, and elements of the mathematics of finance and investment such as simple and compound interest, future and present value, and annuities. The course concludes with an introduction to investment decision.

410-111-LE SMALL BUSINESS ACCOUNTING I (2-2-3) 60 HRS / 2 1/3 CR

This is an introductory course, the first part of a two-semester course of basic financial accounting. It will provide the students in the Accounting and Management Technology program with a working knowledge of accounting for a service and merchandising concern. The students will learn the various accounting principles and concepts necessary for transaction recording and preparing a set of financial statements: Transaction analysis, recording in accounting books, end-of-period accounting including adjusting entries, worksheet preparation, closing entries and financial statement preparation.


This course has a dual purpose. First, this course provides the student with an overview of careers and positions in the fields of administration and commerce. Topics for study include: the work functions performed by accounting and management technicians, the context in which the activities are carried out, and the skills and behaviours required to carry them out effectively. Second, this course introduces the student to current business practices that foster the creation and maintenance of a client-focused environment. The student will acquire the practical skills and abilities needed to communicate and interact effectively with individuals from within and outside the organization. Topics for study include: effective communicating and negotiating, initiating client contact, maintaining client relations, and identification and response to client needs.

410-141-LE MARKETING (2-1-3) 45 HRS / 2 CR

This course will provide the student with the knowledge, skills and abilities to provide technical support for activities related to client services and introduces the student to the importance of marketing within the organization. The student will learn how to apply key concepts, methods of analysis, strategies, and tactics that are critical to managing a profitable customer relationship in today’s business environment. Topics to be addressed and discussed include: marketing strategy and elements of marketing analysis; market research; consumer behavior; and elements of the marketing mix (product, pricing, promotion, and distribution strategies).

420-136-LE COMPUTERS FOR BUSINESS I (1-2-3) 45 HRS / 2 CR

This course is designed to provide students in Accounting and Management Technology with the fundamentals of common operating systems, productivity software and microcomputer systems in general. It provides the students with the ability to use, on an introductory level, software packages used for administrative purposes such as Windows, and particularly word processing software, presentation software, spreadsheet software, as well as efficient use of e-mail software. The course will also outline techniques to manage a computerized workstation effectively. Concepts learned in this course will be further developed in the course Computers for Business II.

Second semester

In this course students will be introduced to the principal macroeconomic goals of society. Students will learn how these goals are measured and what the sources of information for these measurements are. Students will use the supply and demand model to analyze situations where buyers and sellers make choices between competing alternatives. Students will analyze consumer behavior using both utility theory and indifference analysis. They will apply marginal analysis to the production behavior of firms under different competitive conditions. Students will learn the basic model of macroeconomics in both its algebraic form and using diagrams. Students will learn how the Bank of Canada uses the fractional reserve system to control the money supply and learn the role of government spending and taxation in influencing the levels of spending, production and employment. Students will learn to use these models, combined with macroeconomic data, to analyze some questions relevant to the operation of a business.

410-211-LE SMALL BUSINESS ACCOUNTING II (2-2-3) 60 HRS / 2 1/3 CR

This course is a continuation of Small Business Accounting I. It is intended to give the students who have completed Accounting I additional financial accounting knowledge so that they could be ready to do accounting work for a complex business. For practical work, the students will undertake accounting simulations that apply knowledge learned in Small Business Accounting I and II.

(Prerequisite: 410-111-LE)

410-221-LE OPERATIONS MANAGEMENT (2-1-3) 45 HRS / 2 CR

This course provides the student with an overview of operations management. This course will show the student how to contribute to an integrated approach to quality.Topics will include: contribution to the quality planning of a product, measurement of the quality level, contribution to the improvement of quality, interaction with different departments of the business, use of paper or electronic source documents written in either English or French, use of criteria, indicators and standards for measuring quality, total quality management, design of goods and services and location.

410-222-LE SUPPLY CHAIN MANAGEMENT (2-1-2) 45 HRS / 1 2/3 CR

In this course the student is introduced to purchasing and supply chain management as well as inventory management. The student will examine the role of purchasing and inventory control and how they relate to different departments of the organization. The student will learn about objectives, policies, standards, and procedures that promote efficiency in the acquisition of goods and services and contribute to a cost-effective and efficient inventory management system. Topics will include: sources of supply, outsourcing and makeor- buy decisions, global sourcing, pricing principles, cost analyses, negotiation, quality control systems, stores and warehouse management, traffic, legal considerations, and finally E-purchasing. The student will use the theoretical knowledge gained about the given topics to analyze real life situations and apply skills in realistic simulations.

420-236-LE COMPUTERS FOR BUSINESS II (1-3-3) 60 HRS / 2 1/3 CR

This course builds upon the concepts learned in Computers for Business I and is designed to provide students in Accounting and Management Technology with advanced features available in common software applications for administrative purposes, in particular, the use of spreadsheet software and database management software as administrative information tools. The course will also outline techniques used to automate tasks in the business world, as well as take full advantage of computer networks.

(Prerequisite: 420-136-LE)

Third semester
201-331-LE BUSINESS STATISTICS (3-1-3) 60 HRS / 2 1⁄3 CR

This course will provide students with further knowledge and skills that are important for analysis and problem-solving in business management and accounting. In this course, students will learn to use statistical methods for management purposes. Topics include: organizing, summarizing and presenting information using statistical measures, tables and graphs; correlation and linear regression; probability distributions; binomial and normal probability distributions; and methods of sampling and estimation of population parameters.

(Prerequisite: 201-132-LE)


This course will provide students with the basics of corporate accounting. Topics will include: recording of stock and dividend transactions, recording transactions related to liabilities, bonds and consolidation. Students will learn to convert a cash accounting system to an accrual system. Students are introduced to the Statement of Cash Flows. In addition, the student will learn the preparation and presentation of accounting information related to non-profit organizations.

(Prerequisite: 410-211-LE)

410-330-LE BUSINESS LAW (2-1-3) 45 HRS / 2 CR

This course is structured to provide the student with a basic understanding of the nature, function, contribution, and influence of the laws, regulations and policies that apply in the business and professional environment. The student will develop the practical abilities to accumulate, maintain, and use legal information to identify legal issues and manage legal situations that arise in the conduct of business and professional activities.

410-332-LE SUPERVISION (2-2-2) 60 HRS / 2 CR

This course introduces the student to the role of a supervisory position. The course will provide the student with a practical approach to supervisory functions, tasks, and responsibilities by emphasizing the development of attitudes, habits, and skills which lead to effective supervision.
Topics for study will include: human resource planning, job analysis, recruitment, selection, training, performance appraisal, compensation, communications, motivation and leadership, stress and conflict management, discipline, job evaluation, health and safety in the workplace, and labour relations.

410-333-LE MANAGEMENT (2-1-2) 45 HRS / 1 2/3 CR

This course will provide the student with the knowledge, skills and abilities to carry out the coordination of human resources, materials and capital to perform a task, whether it is the provision of goods or services. Particular emphasis will be placed on the identification and use of current management tools and methods. The student will learn to identify, accumulate, and use information for management decision-making process, as well as to adapt management tools and methods to the management functions. Topics for study include: decision-making process, planning, staffing/organizing, directing, and controlling functions. Emphasis will be the application of information technology and the selection of appropriate management tools and methods needed to attain objectives related to these management functions.

Fourth semester

This course will introduce the student to two different computer applications. Students will be applying accounting knowledge accumulated in the first three financial accounting classes in the program using two commercial software packages: Simply Accounting and Acomba. The Acomba software is introduced in French, which allows the students to apply accounting knowledge in a French environment. The course also shows students how to select and implement a computerized accounting system that meets the needs of users.

(Prerequisite: 410-311-LE)

410-413-LE MANAGEMENT ACCOUNTING (3-2-3) 75 HRS / 2 2⁄3 CR

In the first part of this course, students are introduced to the principles and processes of cost accounting for goods, services and activities. They learn how to do the following: collect and analyze information related to the elements of cost, calculate and breakdown costs, calculate and interpret variances from budgeted costs, record operations related to the job costing and process costing, and present cost information in financial statements and other financial reports. In the second half of the course, students develop operating budgets, cash budgets and forecasted financial statements, and learn to monitor and keep control over these budgets. Overall, students in this course learn how to use cost accounting-generated data and information to make sound, efficient and timely management decisions.

(Prerequisite: 410-211-LE)

410-422-LE WORKING CAPITAL MANAGEMENT (3-2-3) 75 HRS / 2 2⁄3 CR

This in-depth course in Working Capital Management introduces students to financial analytical tools, and financial management functions. The course covers theories and techniques which deal with the acquisition and allocation of funds in order to maximize wealth-the primary goal of business. Topics for study include: techniques of analysis of financial statements, financial planning and forecasting (budgeting), introduction to capital budgeting, financial markets, institutions, and securities, management of current assets and current liabilities, short term financing, medium term financing and long term financing.

(Prerequisite: 410-311-LE)

410-423-LE INTERNATIONAL BUSINESS (2-2-3) 60 HRS / 2 1/3CR

The first part of this course will introduce the student to the many facets surrounding international commercial transactions. The student will learn about international trade as well as how foreign economies, political, and legal systems work. Culture, risk, negotiation, and ethical considerations associated with global commerce will also be examined by students. Other topics will include: importing and exporting, shipping, financial, monetary, and currency issues as well as international marketing and sales activities. In the second part of the course the student will examine and analyse how international business transactions are conducted using the Internet and E-commerce. More specifically, the student will learn about online purchasing methods, retailing, partnering, promotion, and other E-business activities that encompass contemporary online global economy.

Fifth semerter

This course is designed to give the students an opportunity to understand how information technology is used to develop computer-based applications for business operations. The students will also have an opportunity for hands-on experience using software tools (such as MS Office and MS Project) in case simulations reflecting IT support for decision making and project management. Basically the course will cover: the role of IT in business conduct; review of information technology; business IT infrastructure, different types of business information systems, project management, business problem solving with information system solutions, hands-on experience through computer-based simulations on project planning, and IT solutions for marketing, finance, cost, pricing, etc.

(Prerequisite: 420-236-LE)

410-523-LE CORPORATE FINANCE (3-1-3) 60 HRS / 2 1⁄3CR

This introductory course in investment complements the elements of finance covered in Working Capital Management. Considerable classroom time will be devoted to the presentation of investment opportunities, investment instruments, and investment analyses as part of the capital budgeting process. The course introduces students to time value of money calculations for common financial decisions. Topics for study include: investment and financing decision, average rate of return, payback period, capitalized value, net present value, and lease or buy decisions.

(Prerequisite: 410-211-LE)

410-531-LE INTERNAL CONTROL AND AUDITING (2-1-2) 45 HRS / 1 2/3 CR

This course will give the students a basic knowledge of internal control and auditing, making them able to undertake various tasks of internal control and audit. The course will cover topics such as auditing concepts, audit cycles and audit planning, evaluation of the internal control systems, the internal control process, audit sampling, and the audit process.

(Prerequisite: 410-412-LE)

410-534-LE PREPARATION FOR THE WORKPLACE (1-2-1) 45 HRS / 1 1/3 CR

This course will give students an opportunity to prepare themselves for the Internship and help them to effectively and professionally manage their integration into the job market. This fifth semester course will allow the student to evaluate their own strengths and weaknesses as well as the opportunities available for internships and will give students hands on experience necessary to secure their internship placement.

(Prerequisites: All first and second year program courses.)

410-610-LE TAXATION (1-4-2) 75 HRS / 2 1/3 CR

The Accounting and Management Technology (AMT) students will learn the main Canadian income tax principles in this course. They will collect fiscal data, classify them, and establish the fiscal situation of the tax payer. They will learn how to analyse these fiscal data and prepare the federal and the provincial (Quebec) income tax returns of individual tax payers and corporations. They will also learn to prepare these income tax returns using commercial income tax software. Finally, they will learn various tax planning strategies to reduce the income tax that they may pay.

(Prerequisite: 410-211-LE)

602-532-LE FRANÇAIS DES AFFAIRES (2-1-3) 45 HRS / 2 CR

Dans le cadre du cours Français des affaires (602-532-LE), l’élève apprendra les règles et usages actuels de la correspondance d’affaires et améliorera ses habiletés orales dans diverses situations de communication. Ce cours vise également l’acquisition d’une terminologie liée au monde des affaires (gestion, droit, ressources humaines, finance, comptabilité, entrevue, milieu de stage), la connaissance d’un vocabulaire technique (objets et appareils de bureau) et d’expressions à éviter dans une communication officielle. L’élève reconnaîtra les impropriétés de la langue française, notamment les anglicismes.

(Prerequisites: Completion of two required French courses.)

Sixth semester
401-530-LE SMALL BUSINESS START-UP (2-2-3) 60 HRS / 2 1/3 CR

This course will initiate the student to the numerous activities involved in starting a business enterprise. The student will examine today’s business environment and many challenges facing new business entities. More specifically, the student will learn about important factors relating to governmental or regulatory issues, legal aspects, E-business, globalization, and competition.

410-632-LE INTERNSHIP (1-17-2) 270 HRS / 6 2/3 CR

This course represents AMT Program’s Integration Activity and contributes to its Comprehensive Assessment. It is designed to expose the students to a real-life situation where they can put into practice the knowledge, skills and techniques that they have acquired in the 410.B0 Program. In practice this means that the graduating students will be working in the accounting, finance or management field for eight (8) consecutive weeks as Interns with local businesses and other organizations in order to gain practical business experience.

PREREQUISITE: All program courses in 1st five semesters