39 courses in the 1985–86 Undergraduate Calendar, read from the scanned original. The text comes from OCR, so check the scanned page before relying on a detail.
Professor, Chairman JiR. Hanna, BComm (McMaster), MBA, . PhD, (Michigan), CA, FCA
Associate Professor, Associate
Chairman
W.M. Lemon, 8A (Western 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. Boyle,? BSc (Queens, Belfast), MSc, PHD (Trinity, Dublin), FIA (London), FCIA
J.K. Gourtis, 8Comm, MComm (Melbourne), MBA, PhD (Minnesota), FASA (Australia) ‘
L.G. Eckel, BA, BComm, (Saskatchewan), MBA, PhD (Michigan), CA, FCA
W.R. Scott, BComm (Carleton), MBA, PhD (Chicago), CA
W.R. Thirsk,4 BA (British Columbia), MA, PhD (Yale)
Associate Professors
H.M. Armitage, BSc (McGill), MBA (Alberta), PhD (Michigan State), RIA
R.E. Beam, 8A (Western Ontario), CA
D.T. Carter, 8Comm, MBA (Windsor), CA
D.J. Johnston, BComm, MBA (Queen’s), CA, FCA
S.N. Laiken, BA (Western Ontario), MBA (Pennsylvania), PhD (Westem Ontario) MCABV
J.B. Whitney,5 BA, MA (Western Ontario), PhD (Toronto)
Assistant Professors
GW. Blazenko,? BA (Simon Fraser), MA (Western Ontario)
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, PhD (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, BMath (Waterloo), MBA (McMaster), RIA
A.K.B. Wensley, BA (Cambridge), MA (Surrey), MBA (McMaster)
Adjunct Lecturers
RP. Bish, CA.
AH. Headlam, MBA (Wilfrid Laurier), FCA
W.D. Jenkins, BA, LLB (Western Ontario), MA (Waterloo)
RF. Kilimnik, BA (Waterloo), MBA (McMaster), CFA
W.G. Sims, BA (Queen's), MBA (McMaster), CA
Faculty Members of Accounting holding cross appointments to.
Computer Science
Statistics
3Management Sciences
Faculty Members holding cross appointments to Accounting from: “Economics
5Statistics
Accounting Advisory Council Members
The Accounting Advisory Council was established in 1983 to provide liaison between the Accounting Group and senior representatives from business, government and public accounting practice. Council meetings are normally held three times a year.
Mr. J.C. Barritt, Executive Vice President of Finance and Administration, Consumers Glass Company Limited
Mr. S.S. Bergstein, Bergstein and Morrison
Mr. J.T. Black, Chairman and Chief Executive Officer, The Molson Companies Limited
Mr. W.E. Bradford, Deputy-Chairman, Bank of ‘Montreal
Mr. D.A. Brown, Partner,.Coopers & Lybrand
Ms. M. Courey, Thorne Riddell
Mr. G.E. Cronkwright, Managing Partner, Calgary Office, Clarkson Gordon
Mr. K.M. Dye, Auditor General of Canada, Government of Canada
Mr. G.C. Fowler, Partner, Peat, Marwick, Mitchell & Company
Mr. S.J. Gaston, Audit Partner, Price Waterhouse
Mr. R.G. Harris, Executive Partner, Deloitte Haskins & Sells
Mr. R.H. Healey, Partner, Thorne Riddelt
Mr. D.C. Higginbotham, Senior Partner, Price Waterhouse
Mr. G.A. Hooper, Partner, Thorne Riddell
Mr. D.H. Houston, Senior Vice-President, Administration, Hudson Bay Mining and Smelting Company Limited
Mr. K. Hurdle, Sole practitioner
Course Descriptions Accounting
Mr, H.W. Jasper, Partner, Clarkson Gordon
Mr. G.S. Knights, Assistant Comptroller Finance, CP Express and Transport Limited
Mr. E.J. Lang, President and Chief Executive Officer, RJA-Macdonaid incorporated
Mr. T.A. McCauley, Partner, Peat Marwick Mitchell & Company
Mr. A.W. McEwen, President, Laura
Secord Limited
Mr. W.D. McGregor, President, CAP Communications
Mr. J.A. Milburn, Partner, Clarkson Gordon
Mr. R.T. Neville, Partner, Dunwoody & Company
Mr. J.F. Otterman, Assistant Provincial Auditor .
Mr. H.J. Pankratz, Managing Partner, Vancouver Office, Clarkson Gordon
Mr. H. Rogers, Deputy Minister, Revenue Canada
Mr. |.L. Rosen, Partner, Rosen, Ezrin, Ogus & Company
Ms. N.B, Shroff, Partner, Arthur Andersen & Company
Ms. E.B. Sims, General Manager and Vice President, Chicopee Manufacturing Limited
Mr. J.W. Sinclair, President and Chief Executive Officer, Moore Corporation Limited
Mr. J.A. Stacey, Partner, Deloitte, Haskins & Sells
Mr. R.H. Stapleford, Finance Executive, Mutual Life Assurance Company of Canada
Mr. JE. Stibbards, President, Children’s Hospital of Buffalo
Mr. T.R. Tumbull, Managing Partner, Ernst & Whinney
Mr. C.D. Weyman, Assistant Deputy Minister of Finance
Course Descriptions Introductory Notes
1. The Accounting Group is expert encing tremendous demand for its courses beyond available resources. Thus, accessibility to Accounting courses cannot be guaranteed to all students. Accounting courses
. numbered 300 and higher are normally restricted to students who require these courses as part of their undergraduate program. if space permits, students in good standing in an Honours program may be admitted, subject to prerequisite requiremenis.
Courses. Descriptions Accounting —
2. Courses or sections with the suffix A (e.g. ACC 341A) are restricted to students in the Honours Accounting program.
3. The minimum grade required to Satisfy a prerequisite for courses labelleci ACC is C-.
4. 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 107 and ACC 131. a
This course is designed for nonaccounting majors to help them understand and analyze financial statements.
Accounting information This course is designed for nonaccounting majors. The use of accounting information to assist in planning, control and managerial decisionmaking 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
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 introdliction to the principles and Practices of managerial accounting. Prereq: ACC 101
A first course in intermediate financial
accounting dealing with the theory and
Practice of financial statement prepara-
tion and reporting. The emphasis will be
on asset valuation and the related
impact on income measurement. Prereq: ACC 261
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
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
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 AP1
The theoretical concepts examined in Accounting 371 will be apptied within the context of the Canadian economy. Topics examined will include interest rate determination, capital markets, and tisk/return characteristics of financing alternatives.
Prereq: ACC 371
165
The development and use of accounting information in performing the managerial functions of planning, controlling, decision making and performance evaiuation. 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
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
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
ACC 4144/B WS 0.0/0.5 Special Topics °
Prereq: Admission by consent of instructor.
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 pianning/ decision-making process and the design and implementation of accounting information systems.
Prereq: ACC 381 1
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 .
The evaiuation of controls in a comput-
erized 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 effi-
ciency 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: ACC 292 or registration in AP!
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. i
Prereq: ACC 462 and registration in AP3
income .
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 a corporation.
Prereq: Registration AP3 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 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
Course Descriptions Accounting
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 alter-
native 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
- Course Desériptions
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
Department of Anthropology
Associate Professor, Chairman of the
Department
T.S. Abler, BA (Northwestern), MS (Wisconsin-Milwaukee), PhD (T. ‘oronto)
Professor S.M. Weaver,’ BA, MA, PhD (Toronto)
Associate Professors
O.E. Counts, BS (S.W. Texas State College), MA (Kentucky), PhD (Southern iilinvis)
Wm. B. Roosa, BA (Texas Christian), MA (New Mexico), PhD (Michigan)
M. Shimpo, BA (international Christian.
Japan) MA, PhD (British Columbia) J
Assistant Professors
M.H. Hill, BA (Washington), MA (Wash ington State), PhD (Southern Illinois)
AC. Zeller, BSe (Trent), MA, PhD
+ (Toronto)
Faculty Members of Anthropology holding cross and/or joint appointments to.
Urban and Regional Planning
J reters to faculty member at St. Jerome's College ’
Course Descriptions
Courses not offered in the current academic year are listed at the end of this section.