26 courses in the 1988–89 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, Director J.R. Hanna, BComm (McMaster), MBA, PhD, (Michigan), CA, FCA
Associate Professor, Associate Director.
Undergraduate Officer
AR. Olsen, BComm (Sir George Williams), MBA (Western Ontario)
Professor, Graduate Officer W.R. Scott, BComm (Carleton), MBA, PhD (Chicago), CA, FCA
Associate Professor, Director, Professional Studies in Accounting D.T. Carter, BComm, MBA (Windsor), CA
Professors
A.A. Atkinson, BComm, MBA (Queen's), MSc, PhD (Camegie-Mellon), CMA
P.P. Boyle,’ BSc (Queen's, Belfast).
* MSc, PhD (Trinity, Dublin), FIA
(London), FCIA
J.K. Courtis, BComm, MComm (Melbourne), MBA, PhD (Minnesota), FASA (Australia)
L.G. Eckel, BA, BComm (Saskatchewan), MBA, PhD (Michigan), CA, FCA
S.N. Laiken, 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
J.E. Boritz, BA, MBA (York), PhD (Minnesota), CA, CISA
D.M. Dilts,5 8S (California Polytechnic), MBA, PhD (Oregon)
W.M. Lemon, BA (Western Ontario), MBA (Toronto), PhD (Texas at Austin), CA, FCA, CPA
G.W. Russell, BComm, MBA (McMaster), CMA ‘
J.B. Whitney,* BA, MA (Western Ontario), PhD (Toronto)
Assistant Professors
G.W. Blazenko,? BA (Simon Fraser), MA (Wester Ontario), PhD (British Columbia)
M.H. Fisher, MA (St. Andrews, Scotland), MS (Carnegie-Mellon), PhD (Illinois), CPA
B.G. Gaber, BA (Wilfrid Laurier), MS, PhD (Wisconsin), CA
S.P. Gunz, BA, LLB, MA (Sydney), MBA (Manchester)
D.B. Kennedy, BMath (Waterloo), MBA (McMaster), MS, PhD (Cornell), CMA
E.F. Kirzner, BA, MBA (Toronto)
A. Macnaughton, BA (Wilfrid Laurier), PhD (British Columbia)
R.T. Vachon, BComm (Ottawa), MBA, MAcc (Laval), CA
Adjunct Faculty
D.A. Baker, BAdmin (Lakehead), CA
R.P. Bish, CA
A.H. Headiam, MBA (Wilfrid Laurier), FCA
P.A. Lubka, BBA (Wilfrid Laurier), CMA
L.M. Stillabower, BA, MS (Kent State), PhD (Case Western), CPA
Faculty Members of Accounting holding cross appointments to.
"Statistics
2Management Sciences
Faculty Members holding cross appointments to Accounting from: 3Economics
4Statistics C 5Management Sciences
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. J.T. Black, Chairman, The Molson Companies Limited
Mr. W.E. Bradford, President and Chief Executive Officer, North American Life Insurance Co.
Mr. D.A. Brown, Executive Partner, Coopers & Lybrand
Mr. Terry Clarke
Mr. G.E. Cronkwright, Executive Partner, Calgary Office, Clarkson Gordon
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. T.G. Hierlihy, Partner, Thorne Ernst & Whinney
Mr. D.C. Higginbotham, Partner, Price Waterhouse
Mr. D.H. Houston, President and Chief Executive Officer, Swimming Canada Natation
Mr. K. Hurdle, Sole practitioner
Mr. G.S. Knights, Vice-President, CP Trucks
Mr. E.J. Lang, Executive Vice-President, RJ. Reynolds Tobacco International Inc.
Mr. J.A. Milburn, Partner, Clarkson Gordon
Mr. R.T. Neville, Partner, Dunwoody & Company
Mr. J.F. Otterman, Assistant Provincial Auditor, Province of Ontario
Mr. H.J. Pankratz, Executive Partner, Vancouver Office, Clarkson Gordon
Mr. M. Rayner, Comptroller General of Canada
Mr. |.L. Rosen, Partner, Rosen, Ezrin, Ogus & Company
Ms. N.B. Shroff, Partner, Arthur Andersen & Company
Mr. J.W. Sinclair, President and Chief Executive Officer, Moore Corporation Limited
Mr. J.A. Stacey, Partner, Deloitte, Haskins + Sells
Mr. T.R. Turnbull, Chairman, Thorne Ernst & Whinney
Mr. W.R. Walker, Senior Partner, Peat.
Mamick, Mitchell & Co.
Mr. C.D. Weyman, Partner, Peat Marwick
Mitchell & Co.
Course Descriptions Introductory Notes
1. Honours Accountancy Studies courses are 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 Honours Accountancy Studies courses 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.
6. Registration in ACC 121, 122, 131, 132 and 231 is unrestricted. Preference will be given to students who require these courses as part of their program. The C- requirement indr cated in Note 3, above, does not apply to these courses.
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. 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 planning, 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 prepara-
tion 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
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 alterna-
tives. Prereq: ACC 371
The development of accounting information in performing the managerial functions of planning, controlling, and decision making. Emphasis is on analysis of costs and analytical tools such as regression analysis, electronic worksheets and linear programming.
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 evaluation, control models and case analysis of situations involving complex management accounting systems.
Prereq: ACC 381
Course Descriptions 16:5 Accounting
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 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.
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 techniques, including intuitive and formal methods for considering risk, uncertainty and value, individual and group processes for generating and evaluating alternatives; data organization, analysis and presentation; and decision support and expert systems.
Prereq: CS 100 or equivalent
This course is part of an integrated, professionally accredited sequence of courses open only to students by permission of the School of Accountancy.
16:6 Accounting
An examination of elements of audit strategy and their interrelationships, including financial assertions, types and sources of audit assurance, and evidence gathering procedures, including statistical auditing methods, such as sampling and regression analysis.
This course is part of an integrated, professionally accredited sequence of courses open only to students by permission of the School of Accountancy.
An examination of the weaknesses in computer-based systems and compensating controls and their effect on the auditor's study and evaluation of internal control, and the utilization of computerassisted audit techniques.
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.
Prereq: ACC 351 and fourth-year students in an Honours accounting
program
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 publica-
tions, and practical problem situations. Prereq: ACC 392
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 University), MA (Kentucky), PhD (Southem Illinois)
Professor S.M. Weaver,’ BA, MA, PhD (Toronto)
Associate Professors
T.S. Abler, BA (Northwestem), MS (Wisconsin-Milwaukee), PhD (Toronto)
MH. Hill, BA (Washington), MA (Washington State), PhD (Southern Illinois)
Wm. B. Roosa, BA (Texas Christian), MA (New Mexico), PhD (Michigan)
Assistant Professor 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
Course Descriptions
Courses not offered in the current academic year are listed at the end of this section.