Accounting

Program Overview

Practical training in accounting can be a tremendous asset, whether you want to broaden your career options, meet changing job requirements or start your own business. It helps to have a good head for numbers, but the real key to success in the field is attention to detail and accuracy.

You’ll receive practical training in:

Accounts receivable and accounts payable;
Accounting for partnerships, shareholder equity, pension plans;
Accounting software and information systems;
Bookkeeping;
Fundamentals of auditing, finance and taxation; and
Payroll

You’ll develop a solid foundation in basic accounting theory, but the focus is on practical application. At Saskatchewan Polytechnic, hands-on exercises and projects help you translate knowledge into skills.

Program Advantages

All 12 courses are available through a combination of distance education and night classes in Regina and Saskatoon.

Courses align with professional accounting designation requirements. You can pursue professional designations to build your earning potential.

Career and Salary Information

Your Career

The Accounting certificate qualifies you for entry-level jobs such as accounts payable/accounts receivable clerk, bookkeeper and payroll clerk. If you’re already working, adding accounting skills to your resume opens doors to other jobs and promotions. You can also put the practical skills to work in your own business.

Every organization needs individuals with accounting skills. Jobs are available in health care, education, hospitality, non-profit, transportation, finance, manufacturing, natural resources, construction, government and more.

For more information about career opportunities related to this program, contact Student Employment Services at the campus nearest you.

Potential Careers

Sample Job Title	NOC Classification¹	Earning Potential²
Bookkeeper	Accounting Technicians and Bookkeepers (1311)	$30,000 - $70,200
Accounts Payable/Receivable Clerk	Accounting and Related Clerks (1431)	$30,000 - $64,900
Payroll Clerk	Payroll Administrators (1432)	$32,500 - $63,100

Length and Start Date

Start Date(s): Varies - Continuing Education

Length: 12 courses

Locations

Online
Regina
Saskatoon
Other

Some online programs include on-site labs, clinicals, practicums or work experiences. Online programs may be offered course-by-course or full-time, or both, and deliveries may change over time.

It is offered on a course-by-course basis through Flexible Learning (combination of distance education and night classes in Regina and Saskatoon).

Admissions

Admission Requirements

Grade 12

Note: You do not apply or have admission requirements assessed for this program. You take courses through Continuing Education. Once you have successfully completed all the courses in the program, simply apply to graduate.

Admission Method

Not applicable at this time

Tuition and Fees

For tuition information, see Part-Time Studies.

Courses

Expand All +

Courses

Code

Name/Description

Credits

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 control over cash and receivables. Accounting for payroll is also introduced in this course. ACCT 122 is a companion to ACCT 125 (Introductory Financial Accounting 2) which continues the study of basic financial accounting.
Credit Units: 6
Course Hours: 96.0
Equivalent Course(s): ACCT 122CE
Potential Learning Method(s): Lecture/Theory, Online, Prior Learning

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 1). Your studies include these topics: accounting for property, plant and equipment assets, current and non-current liabilities, partnerships, and corporations. In addition, you will learn to prepare a cash flow statement and perform ratio analysis.
Credit Units: 5
Course Hours: 80.0
Prerequisites(s): ACCT 122
Equivalent Course(s): ACCT 125CE
Potential Learning Method(s): Lecture/Theory, Online, Prior Learning

ACCT 220

Intermediate Accounting 1

You will complete an in-depth study of generally accepted accounting principles as applied to accounting for current assets, capital assets, temporary and long-term investments. Both International Financial Reporting Standards (IFRS) and Accounting Standards for Private Enterprises (ASPE) are considered as accounting standards.
Credit Units: 7
Course Hours: 112.0
Prerequisites(s): ACCT 125
Equivalent Course(s): ACCT 220CE, ACP 212
Potential Learning Method(s): Lecture/Lab, Online, Prior Learning

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, derivative and hybrid instruments, share-based compensation, earnings per share, accounting for corporate income taxes and pensions, leases, changes in policy, estimates and correction of errors, and preparing the statement of cash flows. Both International Financial Reporting Standards (IFRS) and Accounting Standards for Private Enterprises (ASPE) are considered as accounting standards.
Credit Units: 7
Course Hours: 112.0
Prerequisites(s): ACCT 220
Equivalent Course(s): ACCT 221CE, ACP 313
Potential Learning Method(s): Lecture/Lab, Online, Prior Learning

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.
Credit Units: 5
Course Hours: 80.0
Prerequisites(s): ACCT 125
Equivalent Course(s): ACCT 226CE, ACP 221
Potential Learning Method(s): Lecture/Lab, Online, Prior Learning

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.
Credit Units: 5
Course Hours: 80.0
Prerequisites(s): ACCT 226
Equivalent Course(s): ACCT 227CE, ACP 322
Potential Learning Method(s): Lecture/Lab, Online, Prior Learning

ACCT 236

Accounting Information Systems

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.
Credit Units: 4
Course Hours: 64.0
Prerequisites(s): ACCT 125
Equivalent Course(s): ACCT 236CE, ACP 451
Potential Learning Method(s): Lecture/Lab, Online, Prior Learning

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.
Credit Units: 5
Course Hours: 80.0
Prerequisites(s): ACCT 125
Equivalent Course(s): ACP 430, ADTG 220CE
Potential Learning Method(s): Lecture/Lab, Online, Prior Learning

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. You will examine sources of capital and corporate borrowing, cost of capital theory and optimal capital structure, and capital budget decision making.
Credit Units: 5
Course Hours: 80.0
Prerequisites(s): ACCT 122
Equivalent Course(s): ACP 475, FIN 220CE
Potential Learning Method(s): Lecture/Lab, Online, Prior Learning

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.
Credit Units: 6
Course Hours: 96.0
Prerequisites(s): ACCT 125
Equivalent Course(s): TAX 221CE
Potential Learning Method(s): Lecture/Lab, Online, Prior Learning

Electives (Must Take 2 of 4)

Code

Name/Description

Credits

ECON 120

Microeconomics

Your studies will focus on an introduction to microeconomics. You will learn how individuals, businesses and governments make decisions in a world of scarce resources and unlimited wants. You will study how production and consumption choices are made in a market economy. You will learn to analyze economic fundamentals in supply, demand, costs, response to price changes, and income distribution. Finally, you will gain an understanding of the most common market structures along with their price and output determination in the Canadian economic marketplace.
Credit Units: 4
Course Hours: 60.0
Equivalent Course(s): ECON 120CE, RT 191
Potential Learning Method(s): Lecture/Theory, Online, Prior Learning

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. Other legal concepts in your studies will focus on: torts, agency, various forms of business organizations, the sale of goods, employment, bailments, insurance, real and intellectual property, and secured transactions.
Credit Units: 4
Course Hours: 64.0
Equivalent Course(s): ACP 170, LAW 220CE, LAW 240
Potential Learning Method(s): Lecture/Theory, Online, Prior Learning

STAT 120

Business Statistics

You will gain knowledge of statistical concepts and techniques applicable to accounting and management. You will study descriptive statistics, measures of central tendency and dispersion, probability distributions, the Central Limit Theorem, and linear regression. This course is intended to build problem solving and critical thinking skills, and to demonstrate the importance of statistics in professional practices.
Credit Units: 4
Course Hours: 64.0
Equivalent Course(s): ACP 374, STAT 120CE
Potential Learning Method(s): Lecture/Theory, Prior Learning, Televised/SCN, Web Assisted Delivery Group

Get Credit for What You Know

Prior Learning Assessment and Recognition

Saskatchewan Polytechnic 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. 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.

Transfer Credit

Many Sask Polytech students benefit from transferring course credit. You may be eligible to transfer credit to Sask Polytech or to another college or university.

Student Awards

Thanks to the generosity of donors and alumni, Saskatchewan Polytechnic gives away more than $2 million in student awards during the academic year.

Saskatchewan Polytechnic offers student awards for every certificate and diploma program at every campus. You don't have to be a brainiac to receive a student award. Not all student awards are based on marks - some are based on financial need or things like community or volunteer involvement.

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