40 courses in the 1984–85 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, BComm (McMaster), MBA, PhD, (Michigan), CA, FCA
Associate Professor, Associate
Chairman
W.M. Lemon, BA (Westem Ontario), MBA (Toronto), PhD (Texas at Austin), CA, CPA
Associate Professor, Undergraduate
Officer
AR. Olsen, BComm (Sir George Williams), MBA (Western Ontario)
Professors
P.P. Bayle, BSc (Queens, Belfast), MSc, PhD (Trinity, Dublin), RA (London), FCIA
J.K. Courtis, BComm, MComm (Melbourne), MBA, PhD (Minnesota), FASA (Australia)
L.G. Eckel, BA, BComm, (Saskatchewan), MBA, PhD (Michigan), CA, FCA
W.R. Thirsk,’ BA (British Columbia), MA, PhD (Yale)
Visiting Professors
W.R. Scott, BComm (Carleton), MBA, PhD (Chicago), CA
P.B.B. Turney, BA (Bristol), MS, PhD (Minnesota), CPA
Associate Professors
H.M. Armitage, BSc (McGill), MBA (Alberta), PhD (Michigan State), RIA
R.E. Beam, BA (Western Ontario), CA
D.T. Carter, BComm, MBA (Windsor), CA
D.J. Johnston, BComm, MBA (Queen's), CA, FCA
S.N. Laiken, BA (Western Ontario), MBA (Pennsylvania), PhD (Western Ontario) MCABV
Assistant Professors
J.E. Boritz, BA, MBA (York), PhD (Minnesota), CA, CISA
B.G. Gaber, BA (Wilfrid Laurier), MS, PhD (Wisconsin), CA
E.F. Kirzner, BA, MBA (Toronto)
K. Kumar, BSc (Kanpur), MBA (McMaster), CGA
G.W. Russell, BComm, MBA (McMaster), RIA.
Lecturers
M. Dunlop, BComm, (Queen's), CA
S.P. Gunz, BA, LLB, MA (Sydney), MBA (Manchester)
D.B. Kennedy, 8 Math (Waterloo), MBA (McMaster), RIA
A.K.B. Wensley, MA (Cambridge), MA (Surrey), MBA (McMaster)
Adjunct Faculty
A.H. Headlam, MBA (Wilfrid Laurier), FCA
W.D. Jenkins, BA, LLB (Western Ontario), MA (Waterloo)
K.A. Tambling, BSc (McGill), MBA (Western Ontario)
Faculty members holding cross appointments to Accounting from: Economics
Course Descriptions
Introductory Notes
The minimum grade required to satisfy a prerequisite for courses labelled ACC is C..
Students may only repeat courses labelled ACC in which they have a grade of D+ or less.
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.
A continuation of Accounting 101. 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
Course Descriptions Accounting
i
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 effective 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
Accounting
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 pianning. Prereq: Registration in Year 3 of any Faculty of Arts Accounting program
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 ACC 291 or registration in the Honours Accounting program
The theoretical concepts examined in” Accounting 371 will be applied within the context of the Canadian economy. Topics examined will include interest tate 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, control models and applications of quantitative methods to management accounting.
Prereq: ACC 381
A review of accounting theory as a background for applying underlying concepts to current accounting problems. Emphasis is on current literature, with-a major term paper required.
Prereq: ACC 292 and 371
An introduction to research methodology
and current research in accounting. Prereq: Registration in AP3 and ACC
401
Admission by consent of instructor.
A case course that examines the accountant's participation in such functional areas as marketing and production. Students are involved in policy and strategy formulation, in evaluation of the impact of government regulation and policy.
Prereq: Registration in AP3
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 381
This course deals with modelling as an approach to problem solving and decision making. Problems of credibility, verification and implementation of models are considered and illustrated by application to problems encountered in management and accounting.
Prereq: Registration in AP3
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 AP3
An examination of current topics affecting public accounting practice. Topics will also include legal, ethical and statutory guidelines.
Prereq: Registration in AP3 and ACC 451
16.5
The evaluation of controls in a
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 AP3 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 AP3
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 292 or registration in the Honours Accounting program
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 AP3 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 @ corporation.
Prereq: Registration AP3 and ACC
An examination of tax legislation pertaining to the taxation of partnerships and their members, and trusts and their beneficiaries.
Prereq. Registration in AP3 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 AP3 and ACC 463
A comprehensive review of Canadian income tax legislation with a focus on techniques and consequences of estate planning.
Prereq: Registration in AP3 and ACC 463
Business . A comprehensive review of 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 AP3 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
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 AP3 and ACC 382
Decision Support Systems represent the
marriage of computers and decision-
making models, and are of particular
interest to accountants. Emphasis is on
the implications of DSS to managers
and the building of prototype DSS. Prereq: Registration in AP3
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 AP3 and ACC 491
Course Descriptions Accounting