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Program Requirements

The Accounting concentration is designed to meet the needs of Management students who want to have a good basic understanding of accounting, but do not intend to become professional accountants or accounting specialists. It is primarily oriented toward users of financial information and emphasizes breadth of knowledge in a coherent selection of courses.

This concentration complements or forms part of the B.Com., General Management program. The individual courses in the concentration also act as service courses for other areas in the Faculty for their majors or concentrations.

Required Courses (6 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 2014, Winter 2015, Summer 2015

  Instructors: Tsang, Desmond; Belafi, Trishia (Fall) Zajdman-Borden, Karen; Cecere, Ralph (Winter) Cecere, Ralph (Summer)

  • Prerequisite: MGCR 211

• 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 2014, Winter 2015, Summer 2015

  Instructors: Noviello, Antoinette; Parent, Kevin Paul (Fall) Schacter, Jonathan; Kalyta, Pavlo (Winter) Schacter, Jonathan (Summer)

  • Prerequisite: MGCR 211

Complementary Courses (9 credits)

Selected from the following:

• 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 2014, Winter 2015, Summer 2015

  Instructors: Cecere, Ralph (Fall) Rabier, MaryJane; Cecere, Ralph; Abrams, Ryan (Winter) Tenenbaum, Lawrence S (Summer)

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

• 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 2014, Winter 2015

  Instructors: Susel, Roman; Scott, Julia (Fall) Susel, Roman; Singer, Zvi (Winter)

  • Prerequisites: MGCR 211 and MGCR 341

• 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 2014, Winter 2015

  Instructors: Levy, Philippe; Lapointe, Deirdre (Fall) Lapointe, Deirdre; Zhang, Jingjing (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 2014, Winter 2015, Summer 2015

  Instructors: Goldsman, Larry; Raco, Maria (Fall) Goldsman, Larry; Raco, Maria (Winter) Goldsman, Larry (Summer)

  • Prerequisite: MGCR 211

• 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 2014

  Instructors: Kalyta, Pavlo; McMahon, Kevin (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 2014-2015 academic year.

  Instructors: There are no professors associated with this course for the 2014-2015 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 2015

  Instructors: Goyette-Demers, Julien (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 2014, Winter 2015, Summer 2015

  Instructors: Scott, Julia; Degrace, Lynn (Fall) Degrace, Lynn; 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 2014-2015 academic year.

  Instructors: There are no professors associated with this course for the 2014-2015 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 2014, Winter 2015, Summer 2015

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

  • Prerequisites: ACCT 361

• 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 2014, Winter 2015, Summer 2015

  Instructors: Roan, Thu Huong; Cecere, Ralph (Fall) Hindo, Rima; Cecere, Ralph (Winter) Hindo, Rima (Summer)

  • Prerequisites: ACCT 352 or ACCT 312

• 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 2014, Winter 2015

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

  • Prerequisite: ACCT 385