39 courses in the 1983–84 Undergraduate Calendar, read from the scanned original. The text comes from OCR, so check the scanned page before relying on a detail.
Professor, Chairman J.R. Hanna, B Comm (McMaster), MBA, PhD, (Michigan), CA, FCA
Associate Professor, Associate Chairman S.N. Laiken, BA (Western Ontario}, MBA (Wharton), PhD (Western Ontario), MCABV
Associate Professor, Undergraduate Officer
A.R. Olsen, 8 Comm (Sir George Williams), MBA (Western Ontario)
Professors
P.P. Boyle, BSc (Queens, Belfast), MSc, PhD (Trinity, Dublin), FIA (London, England), FCIA
L.G. Eckel, BA, 8B Comm, . (Saskatchewan), MBA, PhD (Michigan), CA, FCA
W.R. Thirsk', BA (British Columbia), MA, PhD (Yale)
Visiting Professor
J.K. Gourtis, BComm (Melbourne), MBA, PhD, (Minnesota), FASA (Australia)
Associate Professors
H.M. Armitage, BSc, (McGill), MBA. (Alberta), RIA
R.E. Beam, BA {Western Ontario), CA .
D.T. Carter, B Comm, MBA (Windsor), CA
D.J. Johnston, B Comm, MBA (Queen's), CA, FCA.
W.M. Lemon, BA (Western Ontario), MBA (Toronto), PhD (Texas at Austin), CA, CPA
Assistant Professors
J.E. Boritz, BA, MBA (York), CA
B.G. Gaber, BA (Wilfrid Laurier), MS (Wisconsin), CA
E.F. Kirzner, BA, MBA (Toronto)
K. Kumar, Bse (Kanpur), MBA (McMaster), CGA
G.W. Russell, 8 Comm, MBA (McMaster), RIA
Lecturers
M. Dunlop, 8 Comm, (Queen's), CA
S.P. Gunz, BA, LLB, MA {Sydney), MBA (Manchester)
D.B. Kennedy, 8 Math (Waterloo), MBA (McMaster), RIA.
A.K. Wensley, MA (Cambridge), MA (Surrey), MBA (McMaster)
Course Descriptions
Accounting
Adjunct Faculty
A.H. Headlam, MBA (Wilfrid Laurier), FCA
W.D. Jenkins, BA, LLB (Western Ontario}, MA (Waterloo)
R.F. Kilimnik, BA (Waterloo), MBA (McMaster), CFA
R.W. Kingston, BMath (Waterloo), CA
M.R. Longworth, BA (Western Ontario), CA.
K.A. Tambling, 8Sc (McGill), MBA {Western Ontario)
Faculty members holding cross appointments to Accounting from: 1Economics
Course Descriptions
An introduction to the principles and practices underlying the historical-cost income determination model. 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.
Acontinuation of Accounting 101. Restricted to students who have obtained at least a “C-” in ACC 1017.
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.
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 etfective management and the financial system in Canada as a source of corporate capital.
Prereq: ACC 131 is a prerequisite for ACC 132.
. 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
An introduction to the principles and practices of managerial accounting. Prereq: ACC 102
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 281
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.
Prereq: ECON 101 or 102; 221 and
AGC 291
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 applications of quantitative methods to management accounting.
Prereq: ACC 381
A review of accounting theory asa background for applying underlying concepts to current accounting problems. Emphasis is on current literature, with a major term paper required.
Prereq: ACC 371 and 491
An introduction to research methodology and current research in accounting.
Prereq: Registration in AP 3 and ACC 401 .
Course Descriptions 275
Accounting
An introduction to the statistical tools most useful to the accountant; linear and non-linear regression, sampling and time-series analysis. Available software analysis packages wil! be paid.
Prereq: Registration in Year 3 of any Faculty of Arts Accounting program.
An introduction to the operation of mainframe and microcomputer systems. Emphasis will be placed on software packages that have particular application to accounting transaction processing and financial planning. Prereq: Registration in Year 3 of any Faculty of Arts Accounting program
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 employed in developing and evaluating examination samples. Prereq: Registration in AP 3.
Auditing III
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 ina computerized environment, 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 evaluation of the efficiency of individual business functions.
Prereq: Registration in AP 3.
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: Completion of or registration in ACC 102.
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 and registration in Honours Accounting.
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
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 legislation.
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 of Canadian income tax legislation and related areas with a focus on a comparison of alternative methads 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
Accounting
Accounting
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. Prereq: 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 fareign 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)
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. 6. Roosa, BA (Texas Christian), MA (New Mexico), PhD (Michigan) M. Shimpo?, BA (international Christian.
Japan) MA, PhD (Br. Col.) J
Assistant Professors
M.H. Hill, BA (Washington), MA (Washington State), PhD (Southern illinois)
A.C. Zeller, 8Sc (Trent), MA (Toronto), PhD (Toronto)
Adjunct Faculty M.C. Rodman, BA (Goucher College) MA, PhD (McMaster)
Faculty Members of Anthropology holding cross and/or joint appointments to.
Urban Regional Planning
Faculty Members holding cross and/or joint appointments to Anthropoloy from.
?Sociology (St. Jerome's)
Course Descriptions
Courses not offered in the current academic year are listed at the end of this section.
introductory Notes
ANTH 101 courses introduce physical anthropology and archaeology. ANTH 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. ANTH 101, ANTH 102A or 1028, or ANTH 103 may be taken first and any combination may be taken together.