26 courses in the 1987–88 Undergraduate Calendar, read from the scanned original. The text comes from OCR, so check the scanned page before relying on a detail.
School of Accountancy
Professor, Chairman J.R. Hanna, BComm (McMaster), MBA, PhD, (Michigan), CA, FCA
Associate Professor, Associate
Chairman, Undergraduate Officer
A.R. Olsen, BComm (Sir George Williams), MBA (Wester Ontario)
Prafessor, Graduate Officer
J.K. Courtis, BComm, MComm . (Melbourne), MBA, PhD (Minnesota), FASA (Australia)
Associate Professor, Director, Professional Studies in Accounting D.T. Carter, BComm, MBA (Windsor), CA
Professors
AA. Atkinson, BComm, MBA (Queen's), MSc, PhD (Carnegie-Mellon), CMA
P.P. Boyle,’ BSc (Queen's, Belfast), MSc, PhD (Trinity, Dublin), FIA (London), FCIA
L.G. Eckel, BA, BComm (Saskatchewan), MBA, PhD (Michigan), CA, FCA
S.N. Laiken, 8A (Western Ontario), MBA (Wharton), PhD (Western Ontario), - MCABV
W.R. Scott, BComm (Carleton), MBA, PhD (Chicago), CA, FCA
W.R. Thirsk,? BA (British Columbia), MA, PhD (Yale)
Associate Professors
H.M. Armitage, BSc (McGill), MBA (Alberta), PhD (Michigan State). CMA
RE. Beam, BA (Western Ontario), CA. FCA
J.E. Boritz, BA, MBA (York), PhD (Minnesota), CA, CISA
W.M. Lemon, BA (Western Ontario), MBA (Toronto), PhD (Texas at Austin), CA, FCA, CPA.
J.B. Whitney,* BA, MA (Western Ontario), PhD (Toronto)
Assistant Professors
GW. Blazenko,? BA (Simon Fraser), MA (Western Ontario), PhD (British Coiumbia)
B.G. Gaber, BA (Wilfrid Laurier), MS, PhD (Wisconsin), CA
D.B. Kennedy, BMath (Waterloo), MBA (McMaster), MS (Cornell), CMA
E.F. Kirzner, BA, MBA (Toronto)
A. Macnaughton, BA (Wilfrid Laurier), PhD (British Columbia)
G.W. Russell, BComm, MBA (McMaster), CMA
R.T. Vachon, BComm (Ottawa), MBA, MAcc (Laval), CA
Lecturers.
S.P. Gunz, BA, LLB, MA (Sydney), MBA (Manchester)
S.A. Schnore, BA (Western Ontario)
Adjunct Lecturers
D.A. Baker, BBA (Lakehead), CA
R.P. Bish, CA
A.H. Headlam, 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 cross appointments to.
"Statistics
2Management Sciences
Faculty Members holding cross appointments to Accounting from: 3Economics
4*Statistics
Accounting Advisory Council Members
The Accounting Advisory Council was established in 1983 to provide liaison between the School of Accountancy and senior representatives from. business. government and public accounting practice. Council meetings are normally held three times a year.
Mr. J.W. Adams, Consultant, Emco Limited
Mr. M. Baronian. Vice-President, Johnson & Johnson Baby Products
Mr. J.C. Barritt, Retired
Mr. S.S. Bergstein, Bergstein and Morrison
Mr. J.T. Black, Chairman, The Molson Companies Limited
Mr. W.E. Bradford, Deputy-Chairman, Bank of Montreal
Mr. D.A. Brown, Executive Partner. Coopers & Lybrand
Mr. D.E. Carse, Vice-President of Finance. Allen-Bradley Canada Limited
Ms. M. Courey. Thorne Ernst & Whinney
Mr. G.E. Cronkwright, Executive Partner, 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 & Co.
Mr. S.J. Gaston, Partner, Price Waterhouse
Mr. J.L. Goodfellow, Executive Partner, Touche Ross & Co.
Mr. R.G. Harris, Executive Partner, Deloitte Haskins + Sells
Mr. R.H. Healey, Partner, Thorne Ernst & Whinney
Mr. D.C. Higginbotham, Partner, Price Waterhouse
Mr.D.H. Houston, Consultant
Mr. K. Hurdle, Sole practitioner
Mr. H.W. Jasper, Partner, Clarkson Gordon
Mr. G.S. Knights, Vice-President, CP Trucks
Mr. E.J. Lang, President and Chief Executive Officer, RUR-Macdonald inc.
Mr. T.A. McCauley, Partner, Peat Marwick Mitchell & Co.
Mr WD. McGregor, President, CAP Communications
Mr. J.A. Milburn, Partner, Clarkson Gordon
Mr. P.D. Mitchell, President, Johnson & Johnson Baby Products
Mr. R.T. Neville, Partner, Dunwoody & Company
Mr. JF. Otterman, Assistant Provincial Auditor
Mr. H.J. Pankratz, Executive Partner, Vancouver Office, Clarkson Gordon
Mr. M. Rayner, Comptroller General of Canada, Treasury Board
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, Vice-President, Mutual Life Assurance Company of Canada
Mr. T.R. Turnbull, Chairman, Thorne Ernst & Whinney
Mr. W.R. Walker, Senior Partner, Peat, Marwick, Mitchell & Co
Mr. C.D. Weyman, Partner, Peat Marwick Mitchell & Co.
Introductory Notes
1. Accounting courses numbered 300 and higher, beginning in the fall 1987 term, will be restricted to students who require those courses as part of their undergraduate program. If space permits, students in good standing in other Honours programs may be admitted, subject to prerequisite requirements.
2. Students who fail to preregister during normal preregistration periods may be unable to take a particular course in their term of preference.
3. . The minimum grade required to 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. A passed ‘course may be repeated once with the approval of the School of Accountancy.
5. Students may not take both ACC 101 and ACC 121 or ACC 281 and ACC 122 for credit.
Anintroduction to the principles and practices underlying the historical-cost income determination model.
Restricted to students required by their program to take ACC 101. Students with no prior background in accounting should register in ACC 101, Division Suffix C.
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 planhing, control and managerial decisionmaking will be examined.
Prereq: ACC 121
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 introduction to the principles and practices of managerial accounting.
Prereq: ACC 101 and second-year standing
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
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 audit strategy. Prereq: ACC 291
Analytic techniques for financial decisionmaking 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 School of Accountancy
Course Descriptions 16:5 Accounting
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, and decision making. Emphasis is on analysis of costs rather than on the 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, performance evaluations, control models and applications of quantitative methods to management accounting.
Prereq: ACC 381
This course completes the coverage of intermediate financial accounting. It deais with problems related to the measurement of liabilities, measurement of income, 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 392 and 371
Admission by consent 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.
This course is part of an integrated, Professionally accredited sequence of courses open only to students by permission of the School of Accountancy.
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.
This course. comprises three modules: problem solving; data organization, analysis and presentation; and decision support and expert systems. These modules are intended to promote diagnostic, evaluative and judgmental skills, and to encourage self-directed learning. Prereq: CS 100 or equivalent
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 permis sion of the School of Accountancy.
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: ACC 441
Examination of the value for money audit concept in the private and public sectors. This approach goes beyond the scope of the traditional financial audit and looks at all facets of the organization, including human resource management.
This course is part of an integrated, professionally accredited sequence of © courses open only to students by permission of the School of Accountancy.
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. This course is part of an integrated, professionally accredited sequence of courses open only to students by permission of the School of Accountancy.
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 to students by permission of School of Accountancy.
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
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 392
Department of Anthropology
Associate Professor, Chairman of the
Department
D.E. Counts, BS (S.W. Texas State College), MA (Kentucky), PhD (Southern Iitinois)
Professor S.M. Weaver,’ BA, MA, PhD (Toronto)
Associate Professors
T.S. Abler, BA (Northwestern), MS (Wisconsin-Milwaukee), PhD (Toronto)
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 (Washington State), PhD (Southern Minois)
AC. Zeller, BSc (Trent), MA, PhD (Toronto)
Research Assistant Professors
C. Ellis, BA (Waterloo), MA (McMaster), PhD (Simon Fraser), SSHRC 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 listed at the end of this section.