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Accounting



Undergraduate Officer
D.T. Carter, HH 290, ext. 2747

Courses not offered in the current academic year are listed at the end of this secion.

Note:

  1. All accounting courses except ACC 121, 122, 123, 131, 132 and 231 are restricted to students in Honours Accounting Studies or to those who require them as part of their undergraduate program. If space permits, students in good standing in other Honours programs may be admitted, subject to prerequisite requirements.
  2. Students who fail to preregister during normal preregistration periods may be unable to take a particular course in their term of preference.
  3. Students may only repeat courses labelled ACC in which they have a grade of D+ or less. A passed course may be repeated once with the approval of the School of Accountancy.
  4. Registration in ACC 121, 122, 131, 132 and 231 is unrestricted. Preference will be given to students who require these courses as part of their program.

ACC100S

ACC 101 F 3C,1T 0.5
Introductory Accounting
An introduction to the principles and practices underlying the historical-cost income determination model. Restricted to Honours Accounting students with no accounting OAC.
Antireq: ACC 121, 123

ACC 121 F,S 3C,1T 0.5
Understanding and Using Financial Accounting Information
This course is designed for non-accounting majors to help them understand and analyze financial statements.
Antireq: ACC 101, 123

ACC 122 W,S 3C,1T 0.5
Understanding and Using Managerial Accounting Information
This course is designed for non-accounting majors. The use of accounting information to assist in planning, control and managerial decision-making will be examined.
Prereq: ACC 121
Antireq: ACC 123, 280, 281

ACC 123 W 3C 0.5
Accounting Information for Managers
This course is designed for non-accountants who will use accounting information for planning, control and decision making.
Antireq: ACC 101, 121/122

ACC 128 W 6C 1.0
Core Concepts of Accounting Information 1
This course covers the users and uses of accounting information and accounting issues involving income, cash-flows, economic resources and capital.
Prereq: Accounting OAC or ACC 101
Antireq: ACC 291, 381

ACC 131 F 3C 0.5
Management 1
The functional areas of business: finance, personnel administration, production, marketing and accounting are examined within differing organizational structures. Coverage also includes study of the principles of effective management and the financial system in Canada as a source of corporate capital.
May be subject to priority enrolment

ACC 143 W 3C 0.5
Creative Thinking and Problem Solving for Accountants
This course comprises three modules: problem-solving techniques, including intuitive and formal methods for considering risk, uncertainty and value, individual and group processes for generating and evaluating alternatives; data organization, analysis and presentation, and decision support and expert systems.
Antireq: PHIL 443

ACC200S

ACC 228 F 6C 1.0
Core Concepts of Accounting Information 2
This course covers the planning, start-up, operating, auditing and tax compliance phases of a business with a focus on the accounting information that is used during these phases of business operation, and the information technologies that can support the development of such accounting information. Managerial accounting, financial accounting, auditing, taxation, and information technology concepts and applications are an integral part of this course.
Prereq: ACC 128
Antireq: ACC 241, 251

ACC 231 S 3C 0.5
Business Law
Particular attention is given to the law relating to contracts and business organizations. Other areas of study include sources of law, the judicial process, real and personal property, torts, agency, credit, and negotiable instruments.
Antireq: MTHEL 100

ACC 232 F 3C 0.5
Communicating Information for Decision Making
Theory and practice of public speaking. A workshop course involving design and delivery of various kinds of speeches, and the development of organizational, vocal, listening and critical skills. Students will be videotaped. This course addresses oral communication skills that are necessary for the professional accountant.
Antireq: DRAMA 223

ACC300S

ACC 371 F 3C 0.5
Managerial Finance 1
Analytic techniques for financial decision-making will be considered within a conceptual framework. Emphasis is placed upon the long-term investment, capital structure and distribution decisions. Developments in capital asset pricing, and efficient markets will be examined.
Prereq: One course in Statistics and either ACC 121 or 228 or permission of School of Accountancy
Antireq: ECON 371

ACC 372 W,S 3C 0.5
Managerial Finance 2
The theoretical concepts examined in Accounting 371 will be applied within the context of the Canadian economy. Topics examined will include interest rate determination, capital markets, and risk/return characteristics of financing alternatives.
Prereq: ACC 371
Antireq: ECON 372

ACC 382 W,S 3C 0.5
Cost Management Systems
Consideration of more complex topics in management planning and control. Emphasis is on cost accumulation systems, performance evaluation, control models and case analysis of situations involving complex management accounting systems.
Prereq: ACC 228

ACC 392 F 3C 0.5
Intermediate Financial Accounting
This course completes the coverage of intermediate financial accounting. It deals with problems related to the measurement of liabilities, measurement of income, and the reporting and measuring of corporate equities.
Prereq: ACC 228

ACC400S

ACC 401 F,W 3C 0.5
Accounting Theory
A review of accounting theory as a background for applying underlying concepts to current accounting problems. Emphasis is on current literature, with a major term paper required.
Prereq: ACC 392 and 371

ACC 431 F 3C 0.5
Advanced Studies in Legal and Ethical Issues in Accounting
This course will examine issues such as economic torts, fiduciary responsibilities, administrative law and the interaction of law and accounting in practice. Critical ethical issues including an introduction to comparative professional ethics will also be examined.
Prereq: ACC 231 or MTHEL 100

ACC 442 W,S 3C 0.5
Accounting Information Systems
Examines the accountant's role in the design and evaluation of financial information systems. Discusses the implementation of small- and large-scale financial systems, and investigates the strategic use of information systems to achieve organizational objectives.
Prereq: ACC 228
Antireq: CS 330, 480

ACC 451 W 3C 0.5
Audit Strategy
An examination of elements of audit strategy and their interrelationships, including financial assertions, types and sources of audit assurance, and evidence gathering procedures, including statistical auditing methods, such as sampling and regression analysis.
Prereq: ACC 228

ACC 453 F 3C 0.5
Control and Audit of Computer-Based Systems
An examination of the weaknesses in computer-based systems and compensating controls and their effect on the auditor's study and evaluation of internal control, and the utilization of computer-assisted audit techniques.
Prereq: ACC 442 or CS 330

ACC 454 F 3C 0.5
Comprehensive/Operational Auditing
Examination of the value for money audit concept in the private and public sectors. This approach goes beyond the scope of the traditional financial audit and looks at all facets of the organization, including human resource management.
Prereq: ACC 228

ACC 461 F 3C 0.5
Taxation 1
A course in the interpretation in application of the major provisions of the Income Tax Act through an analysis of court decisions, Revenue Canada's publications, and practical problem situations.
Prereq: ACC 228

ACC 463 F 3C 0.5
Taxation 3
A course which integrates the topics covered in ACC 461 and 462 for individual and corporate tax planning through a study of trusts, partnerships, corporate reorganizations and estate planning.
Prereq: ACC 462

ACC 491 F 3C 0.5
Advanced Financial Accounting
An advanced accounting course considering specific problems of accounting for the corporate entity, such as business combinations, intercorporate investments, consolidated financial statements, accounting for foreign operations and foreign currency transactions, segment reporting.
Prereq: ACC 392

Courses not offered 1995-96
ACC 132 Management 2
ACC 241 Accounting Information Systems 1
ACC 251 Auditing 1
ACC 291 Financial Accounting 1
ACC 381 Costs Management Systems 1
ACC 462 Taxation 2
ACC 464 Tax Policy
ACC 465 Taxation Decision Making
ACC 471 Investments
ACC 480 Selected Problems and Cases in Managerial Accounting
ACC 481 Selected Topics in Managerial Accounting
ACC 487 Management Accounting Policy and Integration
ACC 488 Project

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