27 courses in the 1990–91 Undergraduate Calendar, read from the scanned original. The text comes from OCR, so check the scanned page before relying on a detail.
Undergraduate Officer G. Russell, HH 290F, ext. 6516
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 Schoo! 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 indicated 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.
Course Descriptions Accounting
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
Accounting information for Managers
This course is desgined for nonaccountants who will use accounting information for planning, control and decision making. ‘
This course cannot be taken if credit has already been received for ACC 121 or ACC 122. Similarly, if credit has been received for ACC 123, then ACC
_ 121 and/or ACC 122 cannot be taken.
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 corpo-"
rate 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 taw, 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 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 fong-term investment, capital structure and distribution decisions. Developments in capital asset pricing, and efficient markets wili 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
The development of accounting information in performing the managerial functions of planning, controlling, and decisiqgn 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 probiems 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-
lems. 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 oermission of the School of Accoun- ‘ancy.
investigates the concepts and princiales of management information systems. Concentration is.on the role of accounting information in the alanning/decision-making process and he 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 considaring risk, uncertainty and value, inditidual 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 vermission of the School of Accountancy.
" Course Descriptions
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 Accounfancy.
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 indi- Vidual 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.
16:5
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 invesiments, consolidated financial statements, accounting for foreign operations and foreign currency transactions, segment reporting. Prereq: ACC 392
Actuarial Science
Undergraduate Officers K.P. Sharp, MC 6016, ext. 4492 W.H. Aitken, MC 6015, ext. 4471
Courses not offered in the current academic year are listed at the end of this section.
Introductory Note
More detailed course descriptions and course outlines are available in the Actuarial Science Undergraduate Handbook.