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Program Requirements

Mentors: Professors L. Goldsman, R. Cecere

This 30-credit major is designed to meet the increased demand for accounting options within the B.Com. Program.

Required Courses (18 credits)

• ACCT 351 Intermediate Financial Accounting 1 (3 credits)

  Offered by: Management (Desautels Faculty of Management)

  Overview

  Accounting : An examination of the theoretical foundation for financial reporting and revenue recognition. The tools of accounting, including a review of the accounting process and compound interest concepts. Asset recognition, measurement and disclosure. Partnership accounting.

  Terms: Fall 2010, Winter 2011, Summer 2011

  Instructors: Porrello, Robert; Tsang, Desmond (Fall) Fortin, Catherine; Porrello, Robert (Winter) Davies, Brian Lindsay (Summer)

  • Prerequisite: MGCR 211
• ACCT 352 Intermediate Financial Accounting 2 (3 credits)

  Offered by: Management (Desautels Faculty of Management)

  Overview

  Accounting : A continuation of Intermediate Financial Accounting 1. An examination of liability recognition, measurement and disclosure, including leases, pension costs and corporate income tax. Shareholders' equity, dilutive securities and earnings per share. The statement of changes in financial position, basic financial statement analysis and full disclosure in financial reporting.

  Terms: Fall 2010, Winter 2011, Summer 2011

  Instructors: Fortin, Catherine; Sasso, Anna Maria (Fall) Singer, Zvi; Nayer, David (Winter) Cecere, Ralph (Summer)

  • Prerequisites: ACCT 351 and MGCR 341 or ACCT 311 and MGCR 341
• ACCT 361 Intermediate Management Accounting 1 (3 credits)

  Offered by: Management (Desautels Faculty of Management)

  Overview

  Accounting : The role of management accounting information to support internal management decisions and to provide performance incentives.

  Terms: Fall 2010, Winter 2011, Summer 2011

  Instructors: Kalyta, Pavlo; Tenenbaum, Lawrence S (Fall) Tenenbaum, Lawrence S; Occhionero, Antonio; Fortin, Steve (Winter) Tenenbaum, Lawrence S (Summer)

  • Prerequisite: MGCR 211
• ACCT 362 Intermediate Management Accounting 2 (3 credits)

  Offered by: Management (Desautels Faculty of Management)

  Overview

  Accounting : An examination of a number of recurring issues in the area of decision-making and control, including cost allocation, alternative costing systems, and innovations in costing and performance measurement.

  Terms: Fall 2010, Winter 2011

  Instructors: Tenenbaum, Lawrence S; Nagy, Jessica (Fall) Tenenbaum, Lawrence S; Nagy, Jessica (Winter)

  • Prerequisites: ACCT 361 or ACCT 313
• ACCT 385 Principles of Taxation (3 credits)

  Offered by: Management (Desautels Faculty of Management)

  Overview

  Accounting : An introduction to the concepts underlying the Canadian tax system and how they are applied in relation to the taxation of individuals and businesses.

  Terms: Fall 2010, Winter 2011, Summer 2011

  Instructors: Cecere, Ralph; Goldsman, Larry; Armanious, Joseph (Fall) Goldsman, Larry; Armanious, Joseph (Winter)

  • Prerequisite: MGCR 211
• ACCT 455 Development of Accounting Thought (3 credits)

  Offered by: Management (Desautels Faculty of Management)

  Overview

  Accounting : The conceptual underpinning of accounting thought, including its historical development and the modifications that have occurred over time. A review of accounting literature and its relevance to practice.

  Terms: Fall 2010, Winter 2011

  Instructors: Cecere, Ralph (Fall) Cecere, Ralph; Iannotti, Nicolino (Winter)

  • Prerequisites: ACCT 352 or ACCT 312

Complementary Courses (12 credits)

Selected from the following:

• ACCT 354 Financial Statement Analysis (3 credits)

  Offered by: Management (Desautels Faculty of Management)

  Overview

  Accounting : Interpretative nature of the conceptual framework underlying a multitude of financial reporting standards, including the impact of alternative accounting methods, management biases and stakeholder interests in the analysis and valuation of the firm.

  Terms: Fall 2010, Winter 2011

  Instructors: Zhang, Sanjian; Scott, Julia (Fall) Scott, Julia; Degrace, Lynn (Winter)

  • Prerequisites: MGCR 211 and MGCR 341
• ACCT 356 International Accounting (3 credits)

  Offered by: Management (Desautels Faculty of Management)

  Overview

  Accounting : Current international issues in financial and management accounting including different reporting models and standards, the International Accounting Standards Committee, international transfer pricing and control systems in multinationals.

  Terms: This course is not scheduled for the 2010-2011 academic year.

  Instructors: There are no professors associated with this course for the 2010-2011 academic year.

  • Prerequisites: ACCT 351 and ACCT 361
• ACCT 434 Topics in Accounting 1 (3 credits)

  Offered by: Management (Desautels Faculty of Management)

  Overview

  Accounting : Topics will be selected from current issues in the Accounting Area.

  Terms: This course is not scheduled for the 2010-2011 academic year.

  Instructors: There are no professors associated with this course for the 2010-2011 academic year.

  • Restriction: Open to advanced students only
• ACCT 452 Financial Reporting Valuation (3 credits)

  Offered by: Management (Desautels Faculty of Management)

  Overview

  Accounting : Models to determine firm value from accounting information and a broader perspective on key sources of information, key value drivers, in a setting where evaluating firm value is the ultimate purpose.

  Terms: Winter 2011

  Instructors: Occhionero, Antonio (Winter)

  • Prerequisite: ACCT 354.
• ACCT 453 Advanced Financial Accounting (3 credits)

  Offered by: Management (Desautels Faculty of Management)

  Overview

  Accounting : Reporting relevant financial information subsequent to long term intercorporate investments. The preparation of consolidated financial statements with emphasis on their economic substance rather than legal form.

  Terms: Fall 2010, Winter 2011, Summer 2011

  Instructors: Wilson, Jim; Scott, Julia (Fall) Wilson, Jim; Scott, Julia (Winter) Wilson, Jim (Summer)

  • Prerequisites: ACCT 352 or ACCT 312
• ACCT 454 Financial Reporting (3 credits)

  Offered by: Management (Desautels Faculty of Management)

  Overview

  Accounting : An in-depth study of Canadian accounting standards and how Canadian corporations apply them in their financial reporting.

  Terms: This course is not scheduled for the 2010-2011 academic year.

  Instructors: There are no professors associated with this course for the 2010-2011 academic year.

  • Prerequisites: ACCT 352 or ACCT 312
• ACCT 463 Advanced Management Accounting (3 credits)

  Offered by: Management (Desautels Faculty of Management)

  Overview

  Accounting : The theoretical frameworks for the examination and evaluation of management accounting and control systems. The technical aspects of accounting along with behavioural issues of management control.

  Terms: Fall 2010, Winter 2011

  Instructors: Levy, Philippe (Fall) Degrace, Lynn; Levy, Philippe (Winter)

  • Prerequisites: ACCT 362 or ACCT 415
• ACCT 471 Non-Profit Accounting (3 credits)

  Offered by: Management (Desautels Faculty of Management)

  Overview

  Accounting : The foundations and practices of non-profit accounting for organizations including government, volunteer, charitable, health care and educational. The framework to evaluate and understand emerging issues.

  Terms: Winter 2011

  Instructors: Breitner, Leslie (Winter)

  • Prerequisites: ACCT 352 or ACCT 312
• ACCT 475 Principles of Auditing (3 credits)

  Offered by: Management (Desautels Faculty of Management)

  Overview

  Accounting : An introduction to basic auditing concepts and internal controls of an accounting system. Topics include current auditing standards, ethical conduct, legal liability, planning of an audit, sampling techniques, non-audit engagements, the study and evaluation of internal controls in an accounting system.

  Terms: Fall 2010, Winter 2011, Summer 2011

  Instructors: Cecere, Ralph; Zhang, Sanjian (Fall) Cecere, Ralph (Winter) Parent, Kevin Paul (Summer)

  • Prerequisites: ACCT 352 or ACCT 312
• ACCT 476 Internal Auditing (3 credits)

  Offered by: Management (Desautels Faculty of Management)

  Overview

  Accounting : The modern internal audit approach including operational and management audit practices within the internal audit framework. Topics include objectives of an internal audit, communication by internal auditors, planning audit projects, audit of EDP systems, audit testing, operational areas.

  Terms: Winter 2011

  Instructors: Stark, Robin (Winter)

  • Prerequisites: ACCT 475
• ACCT 477 External Auditing (3 credits)

  Offered by: Management (Desautels Faculty of Management)

  Overview

  Accounting : The theory of auditing financial statements and the various complexities encountered in these audit environments. A thorough study of auditing standards, ethical conduct, communication by auditors, auditing in an EDP environment, audit of a small business, other reports and services provided by auditors and public accountants.

  Terms: Fall 2010, Winter 2011

  Instructors: Nagy, Jessica (Fall) Nagy, Jessica (Winter)

  • Prerequisites: ACCT 475
• ACCT 486 Business Taxation 2 (3 credits)

  Offered by: Management (Desautels Faculty of Management)

  Overview

  Accounting : A study of the Income Tax Act as it applies to the taxation of individuals and corporations, including capital cost allowances, capital gains, corporate reorganisations, trusts and partnerships and administrative regulations. A review of consumption taxes.

  Terms: Fall 2010, Winter 2011, Summer 2011

  Instructors: Triassi, Jack; Goldsman, Larry (Fall) Triassi, Jack; Goldsman, Larry (Winter) Triassi, Jack (Summer)

  • Prerequisite: ACCT 385