Prior Learning Assessment and Recognition (PLAR) Availability
SIAST recognizes that adults learn in many different ways and through many different means. This includes acquiring knowledge and skills through life and work experience or non-formal training.
Frequently asked questions regarding PLAR for this program are answered in the
Fact Sheet.
A detailed
Candidate Guide, which includes a self-audit for all PLAR-ready courses, has been developed for this program. This information guides a candidate through all steps in the PLAR process.
ACCT 122 Introductory Financial Accounting 1
Your studies will focus on an introduction to financial accounting designed to provide you with accounting skills to handle business transactions. The course will include bookkeeping techniques, accounting for a merchandising concern and an introduction to accounting for current assets. ACCT 122 is a companion to ACCT 125 (Introductory Financial Accounting 2) which continues the study of basic financial accounting.
4.0
Credit Units
64.0
Lecture hours
Learning Method(s):
Lecture/Theory, Televised/SCN, Work Based Delivery, Prior Learning, Correspondence-Structured Time
ACCT 125 Introductory Financial Accounting 2
Your studies will focus on an introduction to financial accounting building on the skills you learned in ACCT 122 (Introductory Financial Accounting I). You will study accounting for payroll and accounting for other assets and liabilities. The course covers accounting for capital assets, liabilities, partnerships, and corporations.
4.0
Credit Units
64.0
Lecture hours
Learning Method(s):
Lecture/Theory, Televised/SCN, Independent Study, Work Based Delivery, Prior Learning
Prerequisites:
ACCT 122 Minimum Grade of 60
ACCT 220 Intermediate Accounting 1
The course provides an in-depth study of generally accepted accounting principles as applied to accounting for current assets, capital assets, temporary and long-term investments, leases, and accounting changes, and correction of errors.
7.0
Credit Units
112.0
Other hours
Learning Method(s):
Lecture/Lab, Televised/SCN
Equivalent Course(s):
ACP 212
Prerequisites:
ACCT 125 Minimum Grade of 60
ACCT 221 Intermediate Accounting 2
You will continue your studies of financial accounting begun in ACCT 220. Your studies will include current and long-term liabilities, shareholders equity, dilutive securities and earnings per share, revenue recognition, pensions, statement of cash flows, incomplete records and accounting for corporate income taxes.
7.0
Credit Units
112.0
Other hours
Learning Method(s):
Lecture/Lab, Televised/SCN
Equivalent Course(s):
ACP 313
Prerequisites:
ACCT 220 Minimum Grade of 60
ACCT 226 Cost Accounting 1
The course is an introduction to the study of cost accounting theory and practice. You will focus on the differences between cost accounting and financial accounting, various cost accounting terms, an introduction to costing systems and responsibility accounting using master and flexible budgets.
5.0
Credit Units
80.0
Other hours
Learning Method(s):
Lecture/Lab, Televised/SCN
Equivalent Course(s):
ACP 221
Prerequisites:
ACCT 125 Minimum Grade of 60
ACCT 227 Cost Accounting 2
Your studies will be a continuation of Cost Accounting 1 (ACCT 226). You will study non-routine decision making, cost allocation theory and methods, process costing, hybrid costing systems, inventory management and sales and input variances.
5.0
Credit Units
80.0
Other hours
Learning Method(s):
Lecture/Lab, Televised/SCN
Equivalent Course(s):
ACP 322
Prerequisites:
ACCT 226 Minimum Grade of 60
ACCT 236 Business Systems Analysis
You will study the necessary theory and tools for understanding, analyzing, and designing computer-based accounting information systems at the introductory level. You will study the theory and participate in practical applications that support your studies as an accounting student. The course includes an introduction to the field of electronic commerce.
4.0
Credit Units
64.0
Other hours
Learning Method(s):
Lecture/Lab, Televised/SCN
Equivalent Course(s):
ACP 451
Prerequisites:
ACCT 125 Minimum Grade of 60
ADTG 220 Auditing
Your studies will include an introduction to auditing, its objectives and reports, the types of evidence and documentations required, the study of internal control and audit sampling. You will study the processes of the audit of revenue and collections and acquisitions and expenditures. You will acquire these skills through your participation in a combination of classroom instruction, independent learning and practical exercises.
4.0
Credit Units
64.0
Other hours
Learning Method(s):
Lecture/Lab, Televised/SCN
Equivalent Course(s):
ACP 430
Prerequisites:
ACCT 125 Minimum Grade of 60
FIN_ 220 Finance
You will become familiar with the role of finance and its implication for risk, income and control, credit conditions and a firm's state of liquidity. The course content includes sources of capital and corporate borrowing, cost of capital theory and optimal capital structure, and capital budget decision making.
5.0
Credit Units
80.0
Other hours
Learning Method(s):
Lecture/Lab, Televised/SCN
Equivalent Course(s):
ACP 475
Prerequisites:
ACCT 122 Minimum Grade of 60
TAX_ 221 Tax 1
Your studies will include an introduction to the Income Tax Act including the structure of fiscal legislation, administration, and enforcement practices as they pertain to personal income tax. The course includes the calculation of taxable income, calculation of tax, and the completion of personal income tax returns.
5.0
Credit Units
80.0
Other hours
Learning Method(s):
Lecture/Lab, Prior Learning
Prerequisites:
ACCT 125 Minimum Grade of 60
ECON 120 Microeconomics
Your studies will focus on how production and consumption decisions are made in a market economy. You will learn to analyze supply, demand, cost, price determination, response to price changes, and income distribution.
4.0
Credit Units
64.0
Lecture hours
Learning Method(s):
Lecture/Theory, Televised/SCN
Equivalent Course(s):
RT 191
LAW_ 220 Commercial Law
Your studies will focus on the field of commercial law. You will examine in detail the concepts of contract law and how these concepts are influenced by various legislative acts and common law. Particular attention will be focused on: tort law, negotiable instruments, secured transactions, insurance, bailments, agency, real property law, employment, sale of goods, and the various forms of business organizations.
4.0
Credit Units
64.0
Lecture hours
Learning Method(s):
Lecture/Theory, Televised/SCN, Online/Blackboard
Equivalent Course(s):
ACP 170
LAW 240
STAT 120 Business Statistics
You will be introduced to the elements of statistics used in business. The course content includes frequency distribution, measure of central tendency and dispersion, probability distributions (discrete and continuous), sampling, sampling distributions, estimations, regressions, correlation and elementary hypothesis-testing.
4.0
Credit Units
64.0
Lecture hours
Learning Method(s):
Lecture/Theory, Televised/SCN, Prior Learning
Equivalent Course(s):
ACP 374
