25 courses in the 1986–87 Undergraduate Calendar, read from the scanned original. The text comes from OCR, so check the scanned page before relying on a detail.
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Professor, Chairman : J.A. Hanna, BComm (McMaster), MBA, PhD, (Michigan), CA, FCA
Associate Professor, Associate
Chairman, Undergraduate Officer -
AR. Olsen, 8Comm (Sir George — Wiliams), MBA (Western Ontario) _
Professor, Graduate Officer
WAR. Scott, BComm (Carleton), MBA.
PhD (Chicago), CA, FCA
Professor, Director, Professional Studies
in Accounting
L.G. Eckel, BA, BComm (Saskat- ; chewan), MBA, PhD (Michigan), CA, ” FCA
Professors.
P.P. Boyle,’ BSc (Queen's, Belfast), MSc, PhD (Trinity, Dublin), FIA (London), FOIA
J.K. Courtis, Comm, MComm (Melbourne), MBA, PhD (Minnesota), FASA (Australia)
S.N. Laikin, BA (Western Ontario), MBA —
(Wharton), PhD (Western Ontario), MCABV
W.R. Thirsk,? BA (British Columbia), MA, PhD (Yale)
Associate Professors , H.M. Armitage, BSc (McGill), MBA (Alberta), PhD (Michigan State), CMA R.E. Beam, BA (Western Ontario), CA, FCA O.T. Carter, BComm, MBA (Windsor), CA W.M. Lemon, BA (Western Ontario), MBA (Tcronto), PhD (Texas at Austin), CA, FCA, CPA J.B. Whitney,* BA, MA (Western Ontario), PhD (Toronto)
Assistant Professors
G.W. Blazenko,? BA (Simon Fraser), MA
' (Western Ontario), PhD (British Columbia)
J.E. Boritz, BA, MBA (York), PhD (Minne sota), CA, CISA
B.G. Gaber, BA (Wilfrid Laurier), MS, PhD (Wisconsin), CA
EF. Kirzner, BA, MBA (Toronto)
A. Macnaughton, BA (Wilfrid Laurier), PhD (British Columbia)
GW. Russelt, BComm, MBA (McMaster), CMA
Lecturers M. Dunlop, BComm, (Queen's), CA
AD
SP. Gunz, BA, LLB, MA (Sydney), MBA
: (Manchester) D.B. Kenriedy, BMath (Waterloo), MBA (McMaster), CMA .
Adjunct Lecturers
D.A. Baker, BBA (Lakehead), CA
RP. Bish, CA
A.H. Headiam, MBA (Wilfrid Laurier), FCA
M.R. Longworth, BBA (Western Ontario), CA
P.A. Lubka, BBA (Wilfrid Laurier), CMA
R.W. Thiesburger, BA (Wilfrid Laurier), CA
Faculty Members of Accounting holding
_ crass appointments to.
Statistics 2Management Sciences
Faculty Members holding cross appointments to Accounting from: 3Economics
“Statistics
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 prac tice. Council meetings are normally held three times a year.
Mr: J.W. Adams, Chairman, Emca Limited.
Mr. M. Baranian, Director of Finance, Johnson & Johnson Baby Products
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. WE. Bradford, Deputy-Chairman, Bank of Montreal
Mr. D.A. Brown, Partner, Coopers & Lybrand.
Mr. D.E. Carse, Vice-President of Finance, Allen-Bradley Canada Limited
” Ms. M. Courey, Thorne Riddell
Mr. G.E. Cronkwright, Managing Partne?, Calgary Office, Clarkson Gordon
Mr. J.P. Duffy, Partner, Dunwoody & Company
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. J.L. Goodfellow, Touche Ross & Co.
Mr. R.G. Harris, Executive Partner, Deloitte Haskins & Sells -
Mr, R.H. Healey, Partner, Thorne Riddell
Mr. D.C. Higginbotham, Senior Partner, Price Waterhouse
Mr.D.H. Houston, Senior Vice-President, Administration, Hudson Bay Mining and Smelting Company Limited
Mr. K. Hurdle, Sole practitioner
Mr. H.W, Jasper, Partner, Clarkson Gordon
Mr. GS. Knights, Assistant Comptroller Finance, CP Express and Transport Limited
Mr. E.J. Lang, President and Chief Executive Officer, RJA-Macdonald incorporated
Mr. T.A. McCauley, Partner, Peat Marwick Mitchell & Company
Mr. A.W. McEwen, President, Laura Secard Limited
Mr. W.0. 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. M. Rayner, Comptroller General of
Canada, Treasury Board
Mr. LL. Rosen, Partner, Rosen, Ezrin, Ogus & Company
Ms. N.B. Shroff, Partner, Arthur Andersen & Company
Ms. E.B. Sims, General Manager and Vice President, Chicopee Manufac turing Limited
Mr. J.W. Sinclair, President and Chief Executive Officer, Moore Corporation Limited
Mr. J.A. Stacey, Partner, Deloitte, Haskins & Sells '
Mr. B.H. Stapleford, Finance Executive, Mutual Life Assurance Company of Canada
Mr. JE. Stipbards, President, Children’s Hospital of Buffalo
Mr. T.R. Turnbull, Managing Partner, Ernst & Whinney
Mr. W.R. Walker, Senior Partner, Peat.
Marwick, Mitchell & Company Mr. C.D. Weyman, Assistant Deputy — Minister of Finance
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
may be admitted, subject to prerequisife requirements.
2. Students who fail to preregister may
be unable to take a particular course in the term chosen.
3 The minimum) grade required 0 Satisfy. a prerequisite for courses labelled ACC is C-.
4. Students may only repeat courses labelled ACC in which they have a grade of D+ or less.
§. Students may not take both ACC 101 and ACC 121 for credit.
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 and ACC 131.
Accounting information
This course is designed for nonaccounting majors to help them under-
stand and analyze fitancial statements.
Accounting information This course is designed for nonaccounting majors. The use of accounting information to assiet in planhing, contro! and managerial Gecigionmaking will be examined. Prereq: ACC 121
finance, personne! administration, production, marketing and accounting are examined within differing organizational structures. Coverage also includes Study of the principles of effactive , 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 faw 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 introduction to the principles and
practices of managerial accounting. Prereq: ACC 101
A firat 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
ACT HIF X 05
Computer Applications in Business 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 Facuity of Arts Accounting program
An examination of the auditing process, including elements of effective control structures, concepts of evidence, ethical conduct, legal and statutory require-
“ ments and elements of auckt strategy.
Praraq: 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 221 and ACC 291 or permission of Accounting Group —
The theoretical concepts examined in Accounting 371 will be applied within the context of the Canadian economy. Topics examined will include interest fate determination, capital markets, and risk/return characteristics of financing altematives.
Prereq: ACC 371
The development and use of accounting information in performing the managerial functions of planning, controlling, and decision making. Emphasis is on anal-
ysis of costs rather than on the proce-
dural 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, performance evaluations, conirol models and applications of quantitative methods to managernent
Prereq: ACC 381
This course completes the coverage of intermediate financial accounting. it deals with problems related to the measurement of liabilities, measurement of income, and the reporting and meas.
_ uring of corporate equities.
Prereq: ACC 297
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 392 and 971
Admission by consant of instructor.
16.6 Course Descriptions Accounting
This course runs over the winter and spring terms. The first half stresses interpersonal communications and covers such topics as communications in the workplace and negotiating skills. The second half concerns formal presentation skills with emphasis on those skills that are necessary for the professional accountant.
Investigates the concepts and principles of management information systems. Concentration ‘is on the role of accounting information in the planning/ and implementation of accounting information systems.
Prereq: ACC 381
This course deals with modelling as an approach to problem solving and deci-
sion making. Problems of credibility, veri-
fication and implementation of modeis are considered and illustrated by application to problems encountered in management and accounting.
This course is part of an integrated. professionally accredited sequence of courses open onty to students by permission of the Accounting Group. ~
An examination of the elements of audit strategy and their interrelationships, including financial assertions, types and sources of audit assurance, and types and strengths of evidence-gathering procedures.
This course is part of an integrated, professionally accredited sequence of courses open only to students by permission of the Accounting Group.
The evaluation of controls in a comput-
erized environment, the impact of the
computer on the audit approach and
the utiization of the computer in
conducting audit testing are considered. Prereq: ACC 441
pL TE ot
A course in the interpretation in applica: tion 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 392 or permission of Accounting Group
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 This course is part of an integrated, professionally accredited sequence of courses open only ta students by permission of Accounting Group.
.
The objective of this course is’ to introduce the student to concepts of invest-
‘ment selection, purchase and manage-
ment. The student should obtain a knowledge of security markets and the risk/return characteristics of forms of investment.
Prereq: ACC 371
An advanced accounting course considering specific problems of accounting tor the corporate entity, such as busi-
ness combinations, intercorporate invest-
ments, consolidated financial statements, accounting for foreign operations and foreign currency transactions, segment reporting.
Prereq: ACC 292
Department of Anthropology
Associate Professor, Chairman of the
Department
T.S. Abler, BA (Northwestern), MS (Wisconsin-Mitwaukee), 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 iinois)
Wm. B. Roosa, BA (Texas Christian), MA (New Mexico), PhD (Michigan)
M. Shimpo, BA (international Christian, Japari) MA, PhD (British Columbia) J
Assistant Protessors
NH. Hill, BA (Washington), MA (Wash ington State), PhD (Southern Minois)
AC. Zeller, BSc (Trent), MA, PhD (Toronto)
Research Assistant Professors
C. Ellis, BA (Waterloo), MA (McMaster), PhD (Simon Fraser), SSHAC Post Doctoral Fellow
M.C. Rodman, BA (Goucher), MA, PhD (McMaster)
Faculty Members of Anthropology holding cross and/or joint appointments to.
Urban and Regional Planning
J refers to faculty member at St. Jerome’s College
Course Descriptions
Courses not offered in the current academic year are sted at the end of this section.