COURSE CURRICULUM

The accounting curriculum at Cape Breton University is structured to progressively develop students’ knowledge from basic principles to advanced financial and managerial accounting concepts. It begins with introductory courses such as Introduction to Accounting I and II, which focus on understanding financial statements, business structures, cost behavior, and decision-making tools. Students then move to Applied Accounting, where they apply theory to real-world business scenarios using spreadsheets and accounting software, covering topics like payroll, taxation forms, and financial reporting. Intermediate courses, including Intermediate Financial Accounting I and II, deepen knowledge of accounting standards, valuation, and financial statement preparation in line with Canadian and international guidelines. Planning and Control further enhances analytical, teamwork, and decision-making skills through case-based learning. Advanced-level courses such as Cost Accounting, Advanced Financial Accounting I and II, Auditing, and Taxation I and II provide specialized knowledge in areas like corporate accounting, auditing standards, taxation systems, and financial analysis. The program also offers flexibility through special topics courses and graduate-level subjects like Financial Accounting and Managerial Accounting, which emphasize decision-making from a management perspective. Overall, the curriculum combines theoretical understanding with practical application, preparing students for professional roles in accounting, finance, and business management.