UNDERGRADUATE DEGREE COURSES
Accounting
Permission of the Department of Accounting is required for all 300- and 400-level accounting courses. Students are advised not to take 400-level courses in accounting prior to their fourth year.
COMM 433.3
Registration Info — 2003-2004 Regular Session»
Accounting for Equity Interests
1/2(1L-2T)
Prerequisite(s): COMM 323.
Focuses on accounting and reporting issues associated with economic entities consisting of multiple parts. The simplifying assumption that corporations operate independent from other organizations is relaxed. Theory and practice related to accounting for business combinations, intercorporate investments, foreign currency denominated transactions and foreign investments will be examined. Accounting and reporting by not-for-profit organizations will be considered.
COMM 438.3
Registration Info — 2003-2004 Regular Session»
Management Planning and Control Systems
1/2(3L)
Prerequisite(s): COMM 308.
Corequisite(s): COMM 401.
Based primarily on the case method of instruction, this course provides students with a conceptual framework, an exposure to the component parts, and a systematic procedure so that they can begin to evaluate, design and implement management planning and control systems. Specific topics covered include: controlling discretionary expenditures, cost, profit and investment centres, transfer pricing, budgeting, performance measurement, innovation, compensation, and instilling ethical behavior in organizations.