36 courses in the 1982–83 Undergraduate Calendar, read from the scanned original. The text comes from OCR, so check the scanned page before relying on a detail.
Professor, Chairman JR. Hanna, B Comm (McMaster), MBA, PhD, (Michigan), FCA
Associate Professor, Associate Chairman S.N. Laiken, BA (Western Ontario), MBA (Wharton), PhD (Western Ontario)
Associate Professor, Undergraduate Officer
A.R. Oisen, B Comm (Sir George Williams), MBA (Western Ontario)
Professors
L.G. Eckel, BA, B Comm, (Saskatchewan), MBA, PhD (Michigan), FCA
W.J. Schiatter, BA, MA, PhD (IHinois)
Associate Professors
H.M. Armitage, BSc, (McGill}, MBA (Alberta), RIA
O.T. Carter, 8 Comm, MBA (Windsor), CA
H.M. Herauf, B Comm, (Saskatchewan), MBA (Michigan), CA
D.J. Johnston, 8B Comm, MBA (Queen's), CA
W.M. Lemon, BA (Western Ontario), MBA (Toronto), PAD (Texas at Austin), CA, CPA
Assistant Professors
E.F. Kirzner, BA, MBA (Toronto)
G.W. Russell, B Comm, MBA (McMaster), RIA
Lecturers
M. Dunlop, B Comm, (Queen's), CA
S.P. Gunz, BA, LLB, MA (Sydney), MBA {Manchester)
D.B. Kennedy, B Math (Waterloo}, MBA {McMaster}, RIA
A.K. Wensley. MA (Cambridge), MA (Surrey), MBA (McMaster)
Adjunct Associate Professor A.H. Headlam, MBA (Wilfrid — Laurier), FCA
Adjunct Assistant Professor R.F. Kilimnik, BA (Waterloo), MBA (McMaster), CFA
Course Descriptions
Accounting
Adjunct Lecturers
M.T. Linton, BA, MA (Western Ontario), MBA (Toronto)
M.R. Longworth, BA (Western Ontario), CA
J.C. McCutcheon, 8 Comm (Lakehead), MBA (Washington)
W.1. Rudensky, BBM (Ryerson), CA
W.G. Sims, BA (Queen's), MBA (McMaster), CA
Note
Course descriptions are given under the new course numbers introduced in 1982. The old numbers appear in brackets.
Course Descriptions
An introduction to the principles and practices underlying the historical-cost income determination model.
Note.
Restricted to students required by their program to take ACC 101, or to students registered in ECON 101, ACC 131, and CS 112 or 140.
Introductory Accounting li A.continuation of Accounting 101, with an introduction to concepts of cost and managerial accounting.
Prereq: ACC 101
Note: Restricted to students who have obtained at least a “C-" in ACC 101.
This course is designed for nonaccounting majors to help them understand and analyze financial statements..
This course is designed for nonaccounting majors. The use of accounting information to assist in planning, control and managerial decision-making will be examined. Prereq: ACC 121
The functional areas of business: finance, personne! 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.
Prereq: ACC 131 is a prerequisite for ACC 132 and should be taken prior to P SCI 331.
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.
An examination of the standards developed by the accounting profession which guide professional accountants in performing the attest function. Elements of effective control structures and the concept of audit evidence are examined.
Prereq: ACC 291
A first course in intermediate financial accounting dealing with the theory and practice of financial statement preparation and reporting. The emphasis will be on asset valuation and the related impact on income « measurement
Prereq: ACC 102
This course completes the coverage of intermediate financial accounting. It deals with problems related to the measurement of liabilities, accounting for income taxes and the reporting and measuring of corporate equities. Prereq: ACC 291
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.
Managerial Finance II
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
The development and use of accounting information in performing the managerial functions of planning, =, controlling, decision making and performance evaluation. Emphasis is on analysis of costs rather than procedural aspects of costing systems.
Prereq: ACC 291 and a course in Statistics.
Consideration of more complex topics in management planning and control. Emphasis is on cost accumulation systems, transfer pricing and apptications of quantitative methods to management accounting.
Prereq: ACC 381
A review of accounting theory as a background for applying underlying concepts to current accounting probitems. Emphasis is on current literature, with a major term paper required.
Prereq: ACC 371 and 491
Course Descriptions: , 257
Accounting
An introduction to research methodology and current research in accounting.
Prereq: Registration in AP 3 and ACC 401
Admission by consent of instructor.
A case course; examines the accountant's participation in decisions drawn from functional areas (marketing, production) in policy and strategy formulation situations, and in evaluation of the impact of government regulation and policy.
Prereq: Registration in AP 3.
Investigates the concepts and principles of management information systems. Concentration is on the role of accounting information in the planning/decision-making process and the design and implementation of accounting information systems.
Prereq: ACC 382
An examination of the elements involved in the determination of the extent of audit testing. Quantitative models will be emptoyed in developing and evaluating examination samples. Prereq: Registration in AP 3
Auditing Ill
An examination of current topics affecting public accounting practice. Topics will also include legal, ethical and statutory guidelines.
Prereq: Registration in AP 3 and ACC 451.
The evaluation of controls in a computerized envrionment, the impact of the computer on the audit approach and the utilization of the computer in conducting audit testing are considered.
Prereq: Registration in AP 3 and ACC 441.
An extension of the basic audit to include the appraisal and establishment of administrative and operational controls; and the evatuation of the efficiency of individual business functions.
Prereq: Registration in AP 3.
A course in the interpretation of the Canadian Income Tax Act, the common law pertaining to taxation, and the pronouncements of Revenue Canada - Taxation on tax topics. The emphasis wilt be the taxation of individuals. Prereq: ACC 102
Analysis and interpretation of the tncome Tax Act, common law, and departmental practice dealing with estates, trusts, partnerships, and corporations. Topics will include incidence of tax, rollovers, deferrals, distributions, determination of taxable income, and tax payable.
Prereq: ACC 461
A continuation of the introduction to taxation begun in Taxation | and II. Topics covered will include the use of a corporation in planning, corporate rollovers, and an introduction to capital reorganization, corporate distribution and partnerships.
Prereq: ACC 462
An in-depth study of the computation of business and property income with an emphasis on the case law that has developed in this area.
Prereq: Registration in AP 3 and ACC 463.
An in-depth study of the provisions of the Income Tax Act relating to corporate reorganizations including share exchanges, amalgamations, and winding up a corporation.
Prereq: Registration AP 3 and ACC 463
An examination of tax legislation pertaining to the taxation of partnerships and their members, and trusts and their beneficiaries.
Prereq: Registration in AP 3 and ACC 463
An examination of topics including shareholders of non-resident corporations and tax on Canadian income of non-residents. The course will also examine the effects on Canadian residents of the United States’ tax legisiation.
Prereq: Registration in AP 3 and ACC 463.
A comprehensive review of Canadian income tax legislation with a focus on techniques and consequences of estate planning.
Prereq: Registration in AP 3 and ACC 463.
A comprehensive review af Canadian income tax legislation and related areas with a focus on a comparison of alternative methods and their consequences on purchase and sale of a business.
Prereq: Registration in AP 3 and ACC 463
The objective of this course is to introduce the student to concepts of investment selection, purchase and management. The student should obtain a knowledge of security markets and the risk/return characteristics of forms of investment.
Prereq: ACC 371
A comprehensive insight into the problems facing top management accounting executives. Course includes a number of cases designed to expose students to real world situations requiring qualitative and quantitative analysis.
Prereq: ACC 382
Course Descriptions
An extension of basic managerial accounting concepts. Course includes the assignment of a broad range of articles designed to expose the student to theoretical and practical applications of managerial and cost accounting. Prereg: Registration in AP 3 and ACC 382
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 292
A case course integrating accounting, taxation, corporate and securities law, and report formulation.
Prereq: Registration in AP 3 and ACC 491
Department of Anthropology
Associate Professor, Chairman of the Department
T.S. Abler, BA (Northwestern), MS (Wisconsin-Milwaukee), PhD (Toronto) (on Sabbatical Leave 1982-83)
Professor S.M. Weaver', BA, MA, PhD (Toronto)
Associate Professors
D.E. Counts, BS (S.W. Texas State College), MA (Kentucky), PhD (Southern Illinois)
Wm. B. Roosa, BA (Texas Christian), MA (New Mexico), PhD (Michigan) M. Shimpo?, BA (international Christian.
Japan} MA, PhD (Br. Col.) J
Assistant Professor
M.H. Hill, BA (Washington), MA (Washington State), PhD (Southern tinois)
Adjunct Assistant Professor M.C. Rodman, BA (Goucher College) MA, PhD (McMaster)
Faculty members holding cross and/or joint appointments as shown.
\Anthropology and Urban Regional Planning
2Sociology and Anthropology (St. Jerome's}
Course Descriptions
Notes
While this calendar is as up-to-date as deadlines permit, students should consult the course offerings list issued at pre-registration.
Anthropology 101 courses introduce physical anthropology and archaeology. Anthropology 102 courses introduce social-cultural anthropology. The letter designations {A,B} indicate the special approach of the course. A student may take introductory courses in any order. Either 101, 102, or 103 may be taken first and any combination may be taken together.