BC's Indigenous Public Post-Secondary Institute

APBT-221 - Executive Assistant Accounting II - 3.00 Credits

APBT-221 - Executive Assistant Accounting II - 3.00 Credits

Course Details
This course is a continuation of APBT 220: Executive Assitant Accounting I and will introduce the student to accounting for and amortization/depreciation of capital assets and intangibles, goodwill, accounting for various types of liabilities, accounting for corporations and investments, the statement of cash flows, analysis of financial statements, and an introduction to partnerships. Students will have an introduction to electronic accounting.
Part of the:
  • Office Administration Department
  • Available/Required in the following Programs:
  • Executive Assistant Diploma - Diploma Completion Plan
  • Prerequisites : APBT-220 , Office Administration Assistant Certificate or instructor permission
    Course Outline
    Instructors Qualifications: Relevant Bachelor's Degree
    Office Hours: 1.5 hours per week
    Contact Hours: 45
    Student Evaluation
    Assignments: 50-70%, Final 30-50%, Total 100%. Grading procedures follow NVIT policy.
    Learning Outcomes: Upon successful completion of this course students should be able to:

    • complete the accounting cycle for a merchandising company; 

    • present financial information in a neat and correct format;

    • independently complete accounting simulations by applying learned accounting principles and practices; 

    • account for the acquisition, amortization/depreciation, disposals and equipment; 

    • account for the acquisition and amortization of intangible assets and natural resources; 

    • account for the acquisition and impairment of goodwill; 

    • identify various classes of liabilities and the accountil methods appropriate for each; 

    • calculate and record various corporate transactions; 

    • prepare a statement of cash flows; 

    • analyze financial information; and 

    • explain the basics of partnerships and calculate the split of net income among partners. 

    Text and Materials: Freedman, H. & Smith, C. (Current ed.). Learning Sage 50 Accounting 2016. Toronto, ON: Pearson Canada. 
    Other Resources:
    Transfer Credits: For more information visit: www.bctransferguide.ca
    Other Information: