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Program Requirements

CPA requirements are solely the students’ responsibility and vary from one institution to another. Please note that these requirements are subject to change.

This 30-credit Major is designed to meet the increased demand for accounting options within the BCom program.

All BCom students take a Core curriculum in addition to the Major.

Required Courses (54 credits)

Management Core (36 credits)

• ECON 295 Macroeconomic Policy (3 credits)

  Offered by: Economics (Faculty of Arts)

  Overview

  Economics (Arts) : This applied macroeconomics course focuses on current and recurrent macroeconomic issues important in understanding the public policy environment in which firms make their decisions. Topics include national accounts; national income determination; economic growth and fluctuations; money, monetary policy and financial markets; international trade and finance.

  Terms: Winter 2018

  Instructors: El-Attar Vilalta, Mayssun; Lander, Moshe (Winter)

  • Corequisite: MGCR 293

  • Restriction: For B.Com. students

  • Restriction: Not open to students who have taken or are taking ECON 209, ECON 330D1/D2 or ECON 352D1/D2.

  • Continuing Studies: requirement for CMA, CGA, I.C.B., the EA of AACI, and the CRA

  • Continuing Studies: not open to full-time day students

• MGCR 211 Introduction to Financial Accounting (3 credits)

  Offered by: Management (Desautels Faculty of Management)

  Overview

  Management Core : The role of financial accounting in the reporting of the financial performance of a business. The principles, components and uses of financial accounting and reporting from a user's perspective, including the recording of accounting transactions and events, the examination of the elements of financial statements, the preparation of financial statements and the analysis of financial results.

  Terms: Fall 2017, Winter 2018, Summer 2018

  Instructors: Cecere, Ralph; Tan, Hongping; Parent, Kevin Paul; Oh, Seunghwan (Fall) Lee, Dongyoung; Parent, Kevin Paul (Winter) Parent, Kevin Paul; Liu, Ming (Summer)

  • Continuing Studies: requirement for CMA, CGA, the EA of AACI, and the Institute of Internal Auditors

• MGCR 222 Introduction to Organizational Behaviour (3 credits)

  Offered by: Management (Desautels Faculty of Management)

  Overview

  Management Core : Individual motivation and communication style; group dynamics as related to problem solving and decision making, leadership style, work structuring and the larger environment. Interdependence of individual, group and organization task and structure.

  Terms: Fall 2017, Winter 2018, Summer 2018

  Instructors: Westgate, Chantal; Jaeger, Alfred M; Sepinwall, Sharyn; Sharma, Maya; Sylvain, Nathalie-Michele (Fall) Westgate, Chantal; Sharma, Maya; Malo, Katherine; Al Hajj, Raghid; Banerjee, Mallika (Winter) Banerjee, Mallika; Westgate, Chantal (Summer)

  • Continuing Studies: requirement for CMA, CGA, the EA of AACI, and the Institute of Internal Auditors

• MGCR 271 Business Statistics (3 credits)

  Offered by: Management (Desautels Faculty of Management)

  Overview

  Management Core : Statistical concepts and methodology, their application to managerial decision-making, real-life data, problem-solving and spreadsheet modeling. Topics include: descriptive statistics; normal distributions, sampling distributions and estimation, hypothesis testing for one and two populations, goodness of fit, analysis of variance, simple and multiple regression.

  Terms: Fall 2017, Winter 2018, Summer 2018

  Instructors: Serpa, Juan Camilo; Georghiou, Angelos; Qi, Wei (Fall) Zabowski, Glenn (Winter) Zhu, Cheng (Summer)

  • Prerequisite: MATH 122 and 123 or equivalent

  • Restriction: Not open to students who have taken or are taking MATH 204, MATH 324, PSYC 204, ECON 227, ECON 257

  • You may not be able to receive credit for this course and other statistic courses. Be sure to check the Course Overlap section under Faculty Degree Requirements in the Arts or Science section of the Calendar.

• MGCR 293 Managerial Economics (3 credits)

  Offered by: Management (Desautels Faculty of Management)

  Overview

  Management Core : The course focuses on the application of economic theory to management problems and the economic foundations of marketing, finance, and production. Attention is given to the following topics: price and cost analysis; demand and supply analysis, conditions of competition.

  Terms: Fall 2017, Winter 2018, Summer 2018

  Instructors: Sidthidet, Taweewan; Sheikholeslami Salmasi, K; Nizami, Tariq (Fall) Sidthidet, Taweewan; Sheikholeslami Salmasi, K (Winter) Sheikholeslami Salmasi, K (Summer)

  • Restrictions: Not for credit for students who have taken or are taking any of the following: ECON 208, ECON 230D1/D2 and ECON 250D1/D2.

  • Continuing Studies: requirement for CMA, CGA, the EA of AACI, and the CRA

• MGCR 331 Information Systems (3 credits)

  Offered by: Management (Desautels Faculty of Management)

  Overview

  Management Core : Introduction to principles and concepts of information systems in organizations. Topics include information technology, transaction processing systems, decision support systems, database and systems development. Students are required to have background preparation on basic micro computer skills including spreadsheet and word-processing.

  Terms: Fall 2017, Winter 2018, Summer 2018

  Instructors: Donovan, Richard George; Thorpe, Graham H (Fall) Donovan, Richard George; Khern-am-nuai, Warut; Thorpe, Graham H; Yang, Junyi (Winter) Aghili Dehkordi, Ghazaleh (Summer)

  • Prerequisite (Continuing Studies): CMSC 101 Mathematical Tools for Management Professionals or equivalent Basic computer skills including DOS, Spreadsheets and Word-processing and Database.

  • Restriction: Fall sections restricted to BCom students

  • Continuing Studies: requirement for the Institute of Internal Auditors, CMA, CGA

  • A special seminar will be available to those students who do not possess the above basic computer skills, at the students' own expense.

• MGCR 341 Introduction to Finance (3 credits)

  Offered by: Management (Desautels Faculty of Management)

  Overview

  Management Core : An introduction to the principles, issues, and institutions of Finance. Topics include valuation, risk, capital investment, financial structure, cost of capital, working capital management, financial markets, and securities.

  Terms: Fall 2017, Winter 2018, Summer 2018

  Instructors: De Motta, Adolfo; Truong, Minh Quy (Fall) di Pietro, Vadim; Truong, Minh Quy (Winter) di Pietro, Vadim (Summer)

  • Corequisite: MGCR 271 or equivalent

  • Continuing Studies: requirement for CMA, CGA, the EA of AACI, and the Institute of Internal Auditors

• MGCR 352 Principles of Marketing (3 credits)

  Offered by: Management (Desautels Faculty of Management)

  Overview

  Management Core : Introduction to marketing principles, focusing on problem solving and decision making. Topics include: the marketing concept; marketing strategies; buyer behaviour; Canadian demographics; internal and external constraints; product; promotion; distribution; price. Lectures, text material and case studies.

  Terms: Fall 2017, Winter 2018, Summer 2018

  Instructors: Etemad, Hamid; Dotzel, Thomas; Han, DaHee; Dellar, Mary; Kim, Hee Ryung (Fall) Lu, Yi; Yang, Nathan; Royce, Charles; Soroka, Robert H S (Winter) Dellar, Mary; Lee, June Soo (Summer)

  • Continuing Studies: requirement for the Institute of Internal Auditors, and the Canadian Institute of Management

• MGCR 360 Social Context of Business (3 credits)

  Offered by: Management (Desautels Faculty of Management)

  Overview

  Management Core : This course examines how business interacts with the larger society. It explores the development of modern capitalist society, and the dilemmas that organizations face in acting in a socially responsible manner. Students will examine these issues with reference to sustainable development, business ethics, globalization and developing countries, and political activity.

  Terms: Fall 2017, Winter 2018, Summer 2018

  Instructors: Addy, Nii Antiaye; Holmgren, Lindsay; Whelan, Glen; Ethier, Stephane (Fall) Mantere, Saku; Holmgren, Lindsay; Jorgensen, Jan J; Ethier, Stephane; Whelan, Glen (Winter) Whelan, Glen (Summer)

• MGCR 382 International Business (3 credits)

  Offered by: Management (Desautels Faculty of Management)

  Overview

  Management Core : An introduction to the world of international business. Economic foundations of international trade and investment. The international trade, finance, and regulatory frameworks. Relations between international companies and nation-states, including costs and benefits of foreign investment and alternative controls and responses. Effects of local environmental characteristics on the operations of multi-national enterprises.

  Terms: Fall 2017, Winter 2018

  Instructors: Jorgensen, Jan J; Melville, Donald; Saba, John (Fall) Saba, John; Melville, Donald; Matziorinis, Nicholas (Winter)

• MGCR 423 Strategic Management (3 credits)

  Offered by: Management (Desautels Faculty of Management)

  Overview

  Management Core : An integrative and interdisciplinary introduction to strategy formation and execution. Concepts, tools, and practical application to understand how firms leverage resources and capabilities to gain competitive advantage in dynamic, contemporary industries. Strategic positioning, organizational design, and managerial action for the long-term success of businesses and positive social and ecological outcomes.

  Terms: Fall 2017, Winter 2018, Summer 2018

  Instructors: Vit, Gregory Bryan; Melville, Donald; Moore, Karl James; Gradek, John; Ethier, Stephane; Mandelos, Billy; Nowak, Anita (Fall) Vit, Gregory Bryan; An, Kwangjun; Gradek, John; Mandelos, Billy; Tabbara, Imane (Winter) Ramezankhani, Atefeh; Keen Henon, Christian (Summer)

  • Restriction: Open to U2, U3 students only

  • Continuing Studies: requirement for CMA, CGA, the Institute of Internal Auditors, and the Canadian Institute of Management - in addition to these, the course "Introduction to Business," CGMG 282 is also required for C.I.M.

• MGCR 472 Operations Management (3 credits)

  Offered by: Management (Desautels Faculty of Management)

  Overview

  Management Core : Design, planning, establishment, control, and improvement of the activities/processes that create a firm's final products and/or services. The interaction of operations with other business areas will also be discussed. Topics include forecasting, product and process design, waiting lines, capacity planning, inventory management and total quality management.

  Terms: Fall 2017, Winter 2018, Summer 2018

  Instructors: Ebrahimi, Pouya; MacKenzie, Kenneth (Fall) Smith, Brian E; Kucukyazici, Beste; Li, Shanling; Yilmaz, Zafer (Winter) Ergin, Elcin (Summer)

  • Prerequisite: MGCR 271 or equivalent

  • Requirement for the Canadian Institute of Management

Major (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 2017, Winter 2018, Summer 2018

  Instructors: Tsang, Desmond; Abrams, Amanda; Cecere, Ralph (Fall) Abrams, Amanda; Murray, Michael George; Zajdman-Borden, Karen (Winter) Cecere, Ralph; Chen, Zhu (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 2017, Winter 2018

  Instructors: Abrams, Amanda; Cecere, Ralph (Fall) Rabier, MaryJane; Cecere, Ralph (Winter)

  • Prerequisites: ACCT 351 and MGCR 341 or ACCT 311 and MGCR 341

• ACCT 361 Management Accounting (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 2017, Winter 2018

  Instructors: Parent, Kevin Paul; Di Sabato, Marco (Fall) Lee, Dongyoung; Parent, Kevin Paul (Winter)

  • Prerequisite: MGCR 211

• ACCT 362 Cost Accounting (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 2017, Winter 2018

  Instructors: Levy, Philippe; Lapointe, Deirdre (Fall) Zhang, Jingjing; Lapointe, Deirdre (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 2017, Winter 2018, Summer 2018

  Instructors: Goldsman, Larry; Armanious, Joseph (Fall) Wenzel, Brian; Armanious, Joseph (Winter) Armanious, Joseph (Summer)

  • 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 2017, Winter 2018

  Instructors: Cecere, Ralph (Fall) Cecere, Ralph (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 2017, Winter 2018

  Instructors: Scott, Julia; Murray, Michael George; Noviello, Antoinette (Fall) Fortin, Steve; Zajdman-Borden, Karen; Murray, Michael George; Noviello, Antoinette (Winter)

  • Prerequisites: MGCR 211 and MGCR 341

• ACCT 401 Sustainability and Environmental Accounting (3 credits)

  Offered by: Management (Desautels Faculty of Management)

  Overview

  Accounting : Developing measures of corporate environmental performance, assessing their reliability and reporting to external stakeholders. Using sustainability metrics in strategic and operational business decisions. Implementing and utilizing Environmental management systems and standards. Managing corporate environmental risks and accounting for environmental costs. Environmental auditing.

  Terms: Fall 2017

  Instructors: Etzion, Dror; Conraud, Jérôme (Fall)

  • Prerequisite: MGCR 211

  • Open only to U2 and U3 students.

• 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 2017-2018 academic year.

  Instructors: There are no professors associated with this course for the 2017-2018 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 2018

  Instructors: Leclerc, Charles (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 2017, Winter 2018

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

  • 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 2017-2018 academic year.

  Instructors: There are no professors associated with this course for the 2017-2018 academic year.

  • Prerequisites: ACCT 352 or ACCT 312

• ACCT 463 Management Control (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 2017, Winter 2018, Summer 2018

  Instructors: Levy, Philippe (Fall) Levy, Philippe (Winter) Hindo, Rima (Summer)

  • Prerequisites: ACCT 361

• 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: This course is not scheduled for the 2017-2018 academic year.

  Instructors: There are no professors associated with this course for the 2017-2018 academic year.

  • 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 2017, Winter 2018, Summer 2018

  Instructors: Cecere, Ralph (Fall) Cecere, Ralph (Winter) Cecere, Ralph (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: This course is not scheduled for the 2017-2018 academic year.

  Instructors: There are no professors associated with this course for the 2017-2018 academic year.

  • 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: This course is not scheduled for the 2017-2018 academic year.

  Instructors: There are no professors associated with this course for the 2017-2018 academic year.

  • 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 2017, Winter 2018

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

  • Prerequisite: ACCT 385