26 courses in the 1989–90 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
A.R. 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 (Carnegie- 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,4 BA (British Columbia), MA, PhD (Yale)
D. Wilton,* BComm (McMaster), PhD (MIT)
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, FCA
D.M. Dilts,? BS (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, FCMA
J.B. Whitney,? BA, MA (Western Ontario), PhD (Toronto)
Assistant Professors
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, 8Math (Waterloo), MBA (McMaster), MS, PhD (Cornell), CMA
E.F. Kirzner, BA, MBA (Toronto)
A. Macnaughton, BA (Wilfrid Laurier), PhD (British Columbia)
F.C. Shen, BA, MA, PhD (Simon Fraser)
R.T. Vachon, BComm (Ottawa), MBA, MAcc (Laval), CA
Adjunct Faculty
R.P. Bish, CA
A.H. Headlam, 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
Faculty Members holding cross
appointments to Accounting from.
2 Statistics
3Management Sciences *4Economics
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, R.J. 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. 1.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, Marwick, 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 preterence.
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.
§. 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. Preterence will be given to students who require these courses as part of their program. The C- requirement indicated in Note 3, above, does not apply to thase 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.
Accounting information 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
0.5/0.5 Management 1/2 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. Preregq: ACC 281
An examination of the auditing process, including elements of effective control structures, concepts of evidence, ethical conduct, legal and statutory requirements and elements of audit Strategy.
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 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 alternatives.
Prereq: ACC 371
Course Descriptions 16:5 Accounting
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
This course completes the coverage of
intermediate financial accounting. It
deals with problems related to the
measurement of liabilities, measure-
ment 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 prob-
tems. 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, protessionally accredited sequence of courses open only to students by permission of the School of Accountancy.
16:6 Course Descriptions Accounting
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: CS 100 or equivalent, and ACC 381
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 Schoo! of Accountancy.
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 te students by permission of the School of Accountancy.
Computer-Based Systems
An examination of the weaknesses in
computer-based systems and compen-
sating controls and their effect on the
auditor's study and evaluation of
internal control, and the utilization of
computer-assisted 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 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 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 Schoo! of Accountancy.
The objective of this course is to intro-
* duce the student to concepts of invest-
ment 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
Professor, Chairman of the Department
D.A. Counts, BS (S.W. Texas State University), MA (Kentucky), PhD (Southern Illinois)
Professor S.M. Weaver,’ BA, MA, PhD (Toronto}
Associate Professors
T.S. Abler, BA (Northwestern), MS (Wisconsin-Milwaukee), PhD (Toronto)
M.H. Hill, BA (Washington), MA (Washington State), PhD (Southern Iflinois)
Assistant Professors
C. Ellis, BA (Waterloo), MA (McMaster), PhD (Simon Fraser)
A.C. Zeller, BSc (Trent), MA, PhD (Toronto)
Research Assistant Professor. M.C. Rodman, BA (Goucher), MA, PhD (McMaster)
Adjunct Faculty D.G. Willms, BA (Waterloo), MA (McMaster), PhD (British Columbia)
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.