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Accounting
Department of Accounting, College of Commerce

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Accounting >

See additional Accounting courses under Commerce in this section of the Calendar.


UNDERGRADUATE DEGREE COURSES
ACC 400.3
Registration Info — 2004-2005 Regular Session» Honours Seminar in Accounting
1&2(1.5S)
Prerequisite(s): Permission of the department.

Readings in research methodology will be assigned and the student will conduct a research project under the supervision of a faculty member. A report on the research will be presented to the regular Department Research Seminar. Students registered in this course must attend this regular Department Seminar.


GRADUATE COURSES
Department of Accounting, College of Graduate Studies & Research

Master of Science in Accounting

ACC 814.3
Registration Info — 2004-2005 Regular Session» The Auditing Profession
1(3S)

Examines the economic, social, and professional determinants of an auditor's work environment. In addition, the auditor judgment process is examined through study of various theories and models from the psychology of information processing. Empirical applications of these models are considered in terms of auditor's judgments regarding issues such as analytical procedures and aggressive financial reporting.

ACC 823.3
Registration Info — 2004-2005 Regular Session» Management Accounting and Control Processes
1(3S)

Examines academic research in selected areas within the managerial accounting and control literature. Current research examining cost accounting systems (e.g., activity-based costing) and management control processes, including strategy, structure, performance measurement and evaluation, are discussed. Research papers discussed cover different methods (e.g., case studies, experiments, surveys).

ACC 824.3 (ACC)
Registration Info — 2004-2005 Regular Session» Accounting Information and Capital Markets
1(3S)

Explores both traditional and contemporary theories and research in financial accounting with a focus on empirical research. Paradigms that will be studied in depth include capital markets and costly contracting research.

ACC 825.3
Registration Info — 2004-2005 Regular Session» The Evolution of Accounting Practices
1(3S)

The evolution of accounting thought and practices is examined with regard to both its internal and external dimensions. Sources of influence are traced and their relationship to present practices and to the future is sought.

ACC 827.3
Registration Info — 2004-2005 Regular Session» Research Methodology in Accounting
1(S, 2 weeks)

Introduces students to a wide range of research approaches appropriate to, and illustrative of, current accounting research. The course prepares students to effectively use these approaches in their own research and to critically evaluate research done by others.

ACC 898.3
Registration Info — 2004-2005 Regular Session» Selected Readings in Accounting
1(R)

Selected readings will be offered in specialized areas of scholarship within the department upon approval of the Graduate Accounting Committee.

ACC 990
Registration Info — 2004-2005 Regular Session» Research Seminar

A forum in which faculty members, visiting professors and M.Sc. students will present research papers.

ACC 994
Registration Info — 2004-2005 Regular Session» Research in Accounting

Students undertaking research should register in this course each year until completion of the program.


Master of Professional Accounting

MPACC 801.2
Registration Info — 2004-2005 Regular Session» The Business Environment
Prerequisite(s): Admission to Graduate Studies and permission of the department.

Gives students a hands-on opportunity to develop the ability to analyze and formulate firm strategy. Both technical skills and an understanding of the bigger picture are emphasized.


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