Liberty Tax in Partnership with McGraw Hill - PBA Program
The ultimate goal of our PBA program is to provide the level of education required for the PBA Designation in the areas of: Accounting, Cost Accounting, Statistics, Information Systems, Business Law, Ethics, Economics, Communications, Financial Management, Canadian Taxation, General Management, and Human Resources.
Students will have a comprehensive foundation in multiple aspects of business with a major emphasis on accounting. This is a high-level accounting program designed to provide substantial skills that you can utilize upon graduation.
The PBA program is designed to prepare students to register to write the PBA Entry To Practice Designation Exam with the PBA Society of Canada.
Upon graduation from the PBA program, students will be prepared to:
- Implement the knowledge base and skills consistent with industry expectations for entry level employment
- You will be able to meet competency requirements set out by the PBA Society of Canada. Excel in the PBA Entry to Practice Designation Exam and qualify for membership with the PBA (subject to gaining professional experience)
- Progress in your career as a future PBA
Financial Accounting
Financial Accounting 1
AC 101
This is an introductory course in financial accounting. Topics include: the accounting cycle, merchandising activities, accounting information systems, cash control, receivables, long-term assets, depreciation, liabilities, partnerships, corporate operations, the sale of bonds, the purchase of investments, cash flows, and analysis of financial statements.
Financial Accounting 2
AC 102
This is an intermediate financial accounting course. Topics covered include: the financial reporting framework, accounting judgements, financial statements, revenue issues, financial assets, inventories and long-term assets, financial instruments and the accounting information processing system.
Prerequisite: AC 101.
Financial Accounting 3
AC 103
This is an intermediate financial accounting course. Topics covered include: financial liabilities, financial instruments, shareholders’ equity, accounting for corporate income tax, leases, post-employment benefits, earnings per share, accounting changes, financial statement analysis, and the statement of cash flows.
Prerequisite: AC 201
Financial Accounting 4
AC 104
This is an advanced accounting course. Key topics include a review of international accounting, business combinations and consolidations, intercompany transfers and profits foreign currency transactions, and the basics of not for profit and public sector accounting.
Prerequisite: AC 301, FM 301
Financial Accounting I
AC 101
This is an introductory course in financial accounting. Topics include: the accounting cycle, merchandising activities, accounting information systems, cash control, receivables, long-term assets, depreciation, liabilities, partnerships, corporate operations, the sale of bonds, the purchase of investments, cash flows, and analysis of financial statements.
Financial Accounting II
AC 102
This is an intermediate financial accounting course. Topics covered include: the financial reporting framework, accounting judgements, financial statements, revenue issues, financial assets, inventories and long-term assets, financial instruments and the accounting information processing system.
Prerequisite: AC 101.
Management/Cost Accounting 1
MA 201
This is an introduction to cost accounting. Key topics include information for decision making, cost concepts, fundamentals of cost/volume/profit analysis, estimation of costs, product, service, and job costing, process costing and activity based costing, transfer pricing, and variance analysis.
Prerequisite: AC 101
Financial Accounting 2
AC 201
This is an intermediate financial accounting course. Topics covered include: the financial reporting framework, accounting judgements, financial statements, revenue issues, financial assets, inventories and long-term assets, financial instruments and the accounting information processing system.
Prerequisite: AC 101
Business Communications
BC 101
This course is to assist individuals in developing their writing skills in order to successfully communicate at a professional level. Basic grammar, spelling and usage will be reviewed plus the methodologies for creating and revising documents will be addressed. Students will have an opportunity to strategically consider both the purpose of the documents created and the technology appropriate to their publishing and distribution.
Business Law
LA 101
This introductory course is intended to assist students avoiding legal problems and then with recognizing when they need legal advice and how to obtain it appropriately. Students will be exposed to tort and contract law and how these impact on different types of business organizations. Specific reviews of areas involving Human Resources and creditor situations will be addressed due to their high level of occurrence in the business environment. Finally the different levels of the judicial system and the costs of these will provide a practical understanding of how the law affects business.
Statistics & Quantitative Methods
ST 201
This course provides students with a basic awareness and understanding of data analysis techniques available to improve business decision making. Topics include sampling, risk analysis, estimation, regression analysis, index numbers, and decision theories. In addition to the actual analysis the student will be introduced to data presentation techniques to enhance comprehension by individuals receiving the data.
Information Systems
IS 201
This is an introductory course which covers information systems used in both business and accounting, and provides students with an understanding of how to make application decisions in these areas. An overview of accounting software systems, their sizes, advantages, and disadvantages will be provided. The pros and cons of database and batch systems and hardware and networks including cloud based systems will be reviewed, and cost analysis of the different opportunities will be done. A basic review of system design, implementation, and security is also addressed.
Prerequisite: AC 101
Principles of Economics
EC 101
This course provides an introduction to both micro and macro economics which are both valuable in decision making and forecasting. Micro economics studies the behaviour of individuals and organizations and their impact on companies, and their impact on supply and demand as well as pricing. Macro economics involves national economies and will evaluate issues such as growth, inflation, interest rates, and unemployment. Both of these affect businesses and influence their decision making and a full awareness of both the micro and macro issues is important for accounting professionals, particularly when providing advice and forecasting for decision making purposes.
Human Resource Management
HR 201
This is an introductory course in human resource management. Topics include: the legal aspect of human resource management, meeting human resource requirements for a business, developing an effective human resources department, reward plans for employees, building productive employer-employee relationships, and global issues in human resource management.
Management/Cost Accounting 1
MA 201
This is an introduction to cost accounting. Key topics include information for decision making, cost concepts, fundamentals of cost/volume/profit analysis, estimation of costs, product, service, and job costing, process costing and activity based costing, transfer pricing, and variance analysis.
Prerequisite: AC 101
Course Support
Liberty Tax and McGraw Hill have partnered to develop and deliver courses aligned to the PBA Designation.
Reach out to us for more information.
Liberty Tax Support
For questions regarding the curriculum, course information or enrolment, please reach out to Liberty Tax.
McGraw Hill Connect Support
For questions regarding technical assistance with your Connect course, please reach out to Technical Support.