Major Accounting (30 credits)

Note: This is the 2016–2017 edition of the eCalendar. Update the year in your browser's URL bar for the most recent version of this page, or click here to jump to the newest eCalendar.

Offered by: Management     Degree: Bachelor of Commerce

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.

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 2016, Winter 2017, Summer 2017

    Instructors: Desmond Tsang, Amanda Abrams, Michael Marianer, Michael George Murray (Fall) Amanda Abrams, Rima Hindo (Winter) Pierre-Gabriel Grégoire, Ralph Cecere (Summer)

  • 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 2016, Winter 2017, Summer 2017

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

  • 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 2016, Winter 2017, Summer 2017

    Instructors: Bijan Toufighi (Fall) Dongyoung Lee, Bijan Toufighi (Winter) Lawrence S Tenenbaum (Summer)

  • 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 2016, Winter 2017

    Instructors: Philippe Levy, Deirdre Lapointe (Fall) Jingjing Zhang, Deirdre Lapointe (Winter)

  • 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 2016, Winter 2017, Summer 2017

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

  • 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 2016, Winter 2017

    Instructors: Ralph Cecere (Fall) Ralph Cecere (Winter)

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 2016, Winter 2017

    Instructors: Julia Scott, Karen Zajdman-Borden (Fall) Julia Scott, Karen Zajdman-Borden (Winter)

  • 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: Winter 2017

    Instructors: Dror Etzion, Rozhin Yousefvand-Mansouri (Winter)

    • 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 2016-2017 academic year.

    Instructors: There are no professors associated with this course for the 2016-2017 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 2017

    Instructors: Charles Leclerc (Winter)

  • 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 2016, Winter 2017, Summer 2017

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

  • 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 2016-2017 academic year.

    Instructors: There are no professors associated with this course for the 2016-2017 academic year.

  • 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 2016, Winter 2017

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

  • 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 2016-2017 academic year.

    Instructors: There are no professors associated with this course for the 2016-2017 academic year.

  • 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 2016, Winter 2017, Summer 2017

    Instructors: Ralph Cecere (Fall) Ralph Cecere, Bijan Toufighi (Winter) Ralph Cecere (Summer)

  • 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 2016-2017 academic year.

    Instructors: There are no professors associated with this course for the 2016-2017 academic year.

  • 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 2016-2017 academic year.

    Instructors: There are no professors associated with this course for the 2016-2017 academic year.

  • 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 2016, Winter 2017

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

School of Continuing Studies—2016-2017 (last updated Aug. 26, 2016) (disclaimer)