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ACCTG300 Introduction to Accounting Course Page

Description: Provides a basic understanding of accounting: how accounting numbers are generated, the meaning of accounting reports, and how to use accounting reports to make decisions. Note: Not open to students registered in the Faculty of Business. Not for credit in the Bachelor of Commerce Program.

ACCTG311 Introduction to Accounting for Financial Performance Course Page

Description: How to prepare and interpret financial statements that report to decision makers external to the enterprise, such as shareholders and creditors. Course includes principles and standards of balance sheet valuation, income measurement, financial disclosure and cash flow analysis that link preparation and use of such statements. Prerequisites: ECON 101 and 102.

ACCTG322 Introduction to Accounting for Management Decision Making Course Page

Description: In contrast to the external orientation of ACCTG 311, this course focuses on how to prepare and use accounting information for management decision making. Major topics include: the role of corporate goals, planning and control concepts, how costs behave and how to analyze and manage them, budgeting and performance measures. Prerequisite: ACCTG 311.

ACCTG412 Financial Reporting for Managers and Analysts Course Page

Description: Course is for students who are not accounting majors and is especially useful for those contemplating a career in financial management or a CFA designation. It is for students who want to build on the financial accounting knowledge developed in ACCTG 311, and provides the necessary foundation for courses in financial statement analysis and tax. Further depth is provided in balance sheet valuation, income measurement, earnings per share and cash flow analysis. Prerequisite: ACCTG 311. Corequisite: FIN 301. Not open to students with credit in ACCTG 414 or 415.

ACCTG414 Intermediate Financial Accounting I Course Page

Description: First of two courses covering principles, methods and applications of current and proposed Generally Accepted Accounting Principles (GAAP). Emphasizes accounting for operating and investment assets, and related income measurement and disclosure. Prerequisites: ACCTG 311 and 322. Not open to students with credit in ACCTG 412. There is a consolidated exam for ACCTG 414.

ACCTG415 Intermediate Financial Accounting II Course Page

Description: Second of two courses (see ACCTG 414) covering principles, methods and applications of current and proposed Generally Accepted Accounting Principles (GAAP). Emphasizes accounting for financing, liabilities and equity, related income measurement and disclosure, and cash flow. Prerequisites: FIN 301, and a minimum grade of C- in ACCTG 414 or 412.

ACCTG416 Accounting Theory and Current Issues Course Page

Description: Major concepts and current issues in accounting thought are examined in an interactive setting. Topics include: the conceptual framework, standard-setting, concepts of income and value, accounting's role in capital markets and in contracts such as for lending and compensation, and recent and emerging issues related to financial and managerial accounting information. Prerequisites: ACCTG 414 or 412; FIN 301. Open only to fourth-year Business students, or by consent of the Department Chair. There is a consolidated exam for ACCTG 416.

ACCTG418 Advanced Financial Accounting Course Page

Description: The course analyzes the concepts and practices underlying financial reporting in more complex areas such as business combinations, multinational operations, future income taxes and not for profit organizations. Prerequisite: ACCTG 415. Open only to fourth-year Business students or by consent of the Department Chair.

ACCTG424 Intermediate Management Accounting Course Page

Description: Emphasizes mastery of techniques for implementation and evaluation of cost systems for management and decision making. Cost issues include: accumulating and analyzing costs using actual, standard and activity-based approaches, overhead allocation and cost estimation. Management topics include: pricing, production and investment decisions, revenue analysis, performance evaluation, management incentive systems and strategy analysis. Linear programming and multiple regression may be used. Prerequisites: ACCTG 322 and MGTSC 312. There is a consolidated exam for ACCTG 424.

ACCTG426 Management Control Systems Course Page

Description: Current research and cases in accounting and control with a particular focus on strategy, governance and control processes in modern organizations. Topics include: control system design (including governance and audit), responsibility accounting, performance management, and strategic management accounting. Prerequisite: ACCTG 424. Open only to fourth year Business students, or by consent of Department Chair.

ACCTG432 Financial Statement Analysis I Course Page

Description: May be taken on its own or as the first of a two-course sequence that develops student competence in using financial information. Using case analysis, students learn to value a firm through the use of a five-step process: (1) examination of firm's industry, markets and strategy, (2) evaluation of firm's accounting policies and their impact on the financial reports, (3) applying fundamental analysis to assess financial strengths and weaknesses, (4) forecasting future earnings and cash flows, and (5) applying valuation models. Corequisites: ACCTG 415 or 412.

ACCTG437 Accounting Information Systems Course Page

Description: An introduction to the field of computerized accounting information systems in organizations: basic transaction processing, record updating and maintenance, and financial and managerial reporting functions. Concentrates on the scope of accounting information systems in organizations; impacts of computerized accounting information systems on the role of the professional accountants; design issues for accounting information systems: security, accuracy, integrity, recovery, and operational control issues relating to accounting information systems; and impacts of computerized accounting information systems on the auditing processes in organizations. Prerequisites: ACCTG 311, 322, MIS 311. Credit may be granted for only one of ACCTG 437 or MIS 437.

ACCTG456 Assurance on Financial Information Course Page

Description: Focuses on the external auditor's provision of assurance services on financial information. Topics include: society's demand for various assurance services; the role, profession, ethics, independence and liability of the assurance provider; assurance risk and strategy; assurance planning, operations and reports; computerization and internal control; and emerging assurance services. Prerequisite: ACCTG 414 or 412.

ACCTG467 Basic Income Tax Course Page

Description: Examines the concepts, regulations and interpretations underlying individual and corporate income tax from the tax professional's perspective. Topics include: structure of the Income Tax Act, residency requirements, employment income, business and property income, capital gains, and the calculation of tax payable for individuals. Tax planning is introduced and opportunities for tax planning are identified where appropriate as topics are covered. Prerequisite: ACCTG 414 or 412.

ACCTG468 Corporate Taxation Course Page

Description: A study of the major tax concepts behind the specific provisions of the Income Tax Act in the taxation of corporations, corporate distributions and transactions between corporations and their shareholders. Emphasis on applying the Act in practical problems and case settings. Prerequisite: ACCTG 467.

ACCTG480 Accounting Honors Seminar Part I Course Page

Description: This is primarily a case-based course that covers the preparation of integrated pro forma financial statements and their use in making financial decisions, as well as selected other topics in financial accounting. Topics will vary from year to year with case selection, and may include (but are not necessarily limited to) the areas of revenue recognition, cash flow analysis, intangible assets, asset impairment, inter-corporate investments, hybrid debt securities, leases, pensions, and equity-based compensation. While the course contains sufficient technical material to ensure familiarity with the financial reporting issues discussed, the main emphasis of the course will be on the interpretation and use of financial information for purposes of decision making. Prerequisites: ACCTG 415, FIN 301

ACCTG481 Accounting Honors Seminar Part II Course Page

Description: This course covers 3 topic areas: (1) History of accounting thought including coverage of current standard setting activities, (2) Professionalism in accounting including exposure to current practical issues requiring professional judgment, and (3) Exposure to current accounting research and design of research studies. Prerequisite: ACCTG 415.

ACCTG488 Selected Topics in Accounting Course Page

Description: Acceptable as a Group A elective in the Major in Accounting. Normally restricted to third- and fourth-year Business students. Prerequisites: ACCTG 311, 322 or consent of Department. Additional prerequisites may be required.

ACCTG495 Individual Research Project I Course Page

Description: Special Study for advanced undergraduates. May be considered as a Group A or Group B elective at the discretion of the Department. Prerequisites: consent of Instructor and Assistant Dean, Undergraduate Program.

ACCTG496 Individual Research Project II Course Page

Description: Special Study for advanced undergraduates. Prerequisites: ACCTG 495, consent of the Instructor and Assistant Dean, Undergraduate Program.

ACCTG497 Individual Research Project III Course Page

Description: Special Study for advanced undergraduates. Prerequisites: ACCTG 496, consent of the Instructor and Assistant Dean, Undergraduate Program.

ACCTG501 Introduction to Financial Reporting and Analysis Course Page

Description: Accounting information's role in recording and reporting on economic and business events including the primary financial statements: balance sheet, income statement, and cash flow. Concepts and purposes underlying financial reporting. Selection of accounting policies and their informational effects for external users. The course begins to develop students' abilities to evaluate and interpret financial information through basic financial analysis.

ACCTG523 Accounting Information and Internal Decision Making Course Page

Description: Accounting concepts used by managers in planning and decision-making. The course introduces concepts of cost and profit behavior, contribution margin, and activity-based costing, as well as relevant costs and revenues for production, marketing and capital budgeting decisions. The course also introduces students to the management planning and control system and its components - budgets, variance analysis, performance evaluation in centralized and decentralized organizations, and management compensation plans. The importance of designing a system to fit the organizations' strategy is emphasized. Prerequisite: ACCTG 501.

ACCTG601 Case Studies in Accounting Course Page

Description: Develops students' competence in analyzing case studies in financial and managerial accounting. Topics covered include identification of financial and managerial reporting needs, preparation of financial reports, planning budgeting and forecasting, governance, and enterprise risk management. Open to students enrolled in the MAcc program only.

ACCTG610 Financial Reporting for Managers and Analysts Course Page

Description: Intended for students who would like to build on the financial accounting knowledge developed in ACCTG 501, and is especially useful for those contemplating a career in financial management. Useful both as a stand-alone course and as a foundation for further study in financial statement analysis. Provides further depth in balance sheet valuation and income measurement in order to enhance students' ability to use financial accounting as a management tool. Prerequisite: ACCTG 501. Corequisite: FIN 501 or 503. Students may receive credit for only two of the following three courses: ACCTG 610, 614 and 615.

ACCTG614 Intermediate Financial Accounting I Course Page

Description: First of two courses covering the theory, methods, strengths, and weaknesses of current Generally Accepted Accounting Principles (GAAP). Prerequisite: ACCTG 501. Students may receive credit for only two of ACCTG 610, 614, and 615.

ACCTG615 Intermediate Financial Accounting II Course Page

Description: Second of two courses covering theory, methods, strengths, and weaknesses of current Generally Accepted Accounting Principles (GAAP). Prerequisite: ACCTG 614. Students may receive credit for only two of the following three courses: ACCTG 610, 614, and 615.

ACCTG616 Seminar in Financial Accounting Theory Course Page

Description: The theory and propositions underlying current financial accounting practices and alternative theories of accounting measurement as proposed in the literature. The function of accounting in relation to the decision processes of the principal external users of accounting data is considered. Prerequisites: ACCTG 614 or 610, FIN 501 or 503.

ACCTG618 Seminar in Advanced Accounting Issues Course Page

Description: The application of accounting methods to incorporate investments and other advanced topics in financial reporting. Prerequisites: ACCTG 615.

ACCTG624 Seminar in Management Accounting Course Page

Description: Seminar consisting of topics concerned at an advanced level with generating and using accounting and related data in the planning and control functions of organizations. Prerequisite: ACCTG 523.

ACCTG626 Seminar in Managerial Control Course Page

Description: Current research and cases in managerial accounting. Prerequisites: ACCTG 523.

ACCTG630 Financial Statement Analysis Course Page

Description: Develops students' competence in analyzing financial statements and using financial information to make investment decisions, both equity and debt. The primary thrust of the course is aimed at equity investments. Students learn a five step process of analysis for equity investments: (1) An examination of the firm's industry, markets and strategy, (2) An evaluation of the firm's accounting policies and their impact on the financial reports, (3) Applying fundamental analysis to assess financial strengths and weaknesses, (4) Forecasting future earnings and cash flows, and (5) Applying valuation models to assess the current price. A comparable process for lending decisions is then developed. Prerequisite: ACCTG 501. Corequisite: FIN 501 or 503.

ACCTG656 Auditing History, Theory, and Current Thought Course Page

Description: Focuses on the external auditor's provision of assurance services on financial information. Topics include: society's demand for various assurance services; the role, profession, ethics, independence and liability of the assurance provider; assurance risk and strategy; assurance planning, operations and reports; computerization and internal control; and emerging assurance services. Prerequisite: ACCTG 614 or 610.

ACCTG657 Advanced Auditing Course Page

Description: Covers advanced topics in internal control/audit, external assurance engagements, audit and assurance service planning, and preparation of financial reports. Analysis of accounting policies and transactions and the role of audit committees and other corporate governance mechanisms will be discussed. Open to students enrolled in the MAcc program only.

ACCTG662 Strategic Tax Planning Course Page

Description: The course provides a general economic background to embed the consideration of tax provisions in organizational decision-making. The concepts learnt should be applicable and transferable to different tax regimes. Applications include showing how better decisions can be made by applying tax planning concepts and knowledge of specific tax regimes to investment decisions, compensation planning, choice of organizational form, and mergers and acquisitions. International tax planning is also covered.

ACCTG667 Basic Income Tax Course Page

Description: Examines the concepts, regulations and interpretations underlying individual and corporate income tax from the tax professional's perspective. Topics include: structure of the Income Tax Act, residency requirements, employment income, business and property income, capital gains, and the calculation of tax payable for individuals. Tax planning is introduced and opportunities for tax planning are identified where appropriate as topics are covered. Prerequisite: ACCTG 614 or 610.

ACCTG668 Corporate Taxation Course Page

Description: A study of the major tax concepts behind the specific provisions of the Income Tax Act in the taxation of corporations, corporate distributions and transactions between corporations and their shareholders. Emphasis on applying the Act in practical problems and case settings. Prerequisite: ACCTG 667.

ACCTG686 Selected Topics in Accounting Course Page

Description: Topics may vary from year to year. Students should check with the MBA Office for pre/corequisites of specific sections.

ACCTG701 The Methodological Foundations of Accounting Research Course Page

Description: Because the practice of accounting and the use of accounting information are complex and multifaceted, a wide variety of research approaches provide an understanding of accounting. These approaches are primarily in the social sciences, but also in mathematics and some of the humanities, such as history and philosophy. The purpose of this course is to examine some of the fundamental ideas and concepts underlying the research process in accounting. It focuses on the philosophy of the social sciences, since they provide the core of theory and methods for accounting research. Topics include the objectives of social science research; the nature and role of theories; the relationship between facts and values; theory construction, testing, falsification and inference; positivist vs. non-positivist methods; social studies of science and scientists; and research ethics (including research involving human subjects). The emphasis is on the scientific method broadly construed and applied, rather than on specific techniques. Open to all doctoral students or with written permission of the instructor. Approval of the Business PhD Program Director is also required for non-PhD students.

ACCTG703A Accounting Research Workshop Course Page

Description: Based on the Department's research workshop program, this course will discuss research methodology as it applies to accounting and ensure students learn how to review/evaluate current research and literature. Students are expected to present their own research and to analyze the research of others. This workshop is a single term course offered over two terms. Students are expected to attend regularly throughout their doctoral program, but register for credit in their second year (prior to taking accounting comprehensive examination).

ACCTG703B Accounting Research Workshop Course Page

Description: Based on the Department's research workshop program, this course will discuss research methodology as it applies to accounting and ensure students learn how to review/evaluate current research and literature. Students are expected to present their own research and to analyze the research of others. This workshop is a single term course offered over two terms. Students are expected to attend regularly throughout their doctoral program, but register for credit in their second year (prior to taking accounting comprehensive examination).

ACCTG705 Individual Research Course Page
No description available for this course.
ACCTG706 Behavioral Research in Accounting Course Page

Description: A generalist course on research that is primarily oriented to individual behavior in accounting settings. Topics covered will include individual cognitive processes and limitations, the experimental method, and a broad survey of experimental studies (drawing on psychology and economics) conducted in accounting settings. Open to all doctoral students or with the written permission of the instructor. Approval of the Business PhD Program Director is also required for non-PhD students.

ACCTG708 Introduction to Financial Economics Based Research in Accounting Course Page

Description: An introductory course on research that examines the role of accounting information in market economies and organizations. Topics covered will vary, but will include the theory and developments underlying financial economic research and a broad survey of empirical and analytical studies conducted in accounting settings. Open to all doctoral students or with the written permission of the instructor. Approval of the Business PhD Program Director is also required for non-PhD students.

ACCTG711 Seminar on Judgement and Decision Making Research in Accounting Course Page

Description: Judgement and Decision Making research draws on theories in psychology, economics, statistics and cognitive science to examine issues in accounting and auditing. Reviews work on a range of issues such as accountability, fraud detection, accounting policy choice, the effect of discretion in accounting rules on decisions made by managers, investors and auditors, and how well auditors can assess the knowledge and/or preferences of other agents. Students may conduct an empirical study (e.g., an experiment, survey, simulation or case study) as part of the course. Some literature in behavioral finance and marketing may also be covered. Pre or corequisite: MGTSC 705 (or equivalent). Open to all doctoral students or with the written permission of the instructor. Approval of the Business PhD Program Director is also required for non-PhD students.

ACCTG820 Financial Accounting Course Page

Description: Reporting of financial results of operations and financial positions to investors and managers; the use of accounting information for decision making. Restricted to Executive MBA students only.

ACCTG830 Organization Planning and Control Course Page

Description: Implementing financial performance measurement, evaluation and control systems, and organizational designs that enhance performance; understanding organizational structures and processes. Restricted to Executive MBA students only.