See additional Accounting courses under Commerce in this section of the Calendar.
UNDERGRADUATE DEGREE COURSES
ACC 400.3
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 COURSESDepartment of Accounting, College of Graduate Studies & Research
Master of Science in Accounting
ACC 814.3
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
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)
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
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
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
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
Research Seminar
A forum in which faculty members, visiting professors and M.Sc. students will present research papers.
ACC 994
Research in Accounting
Students undertaking research should register in this course each year until completion of the program.
Master of Professional Accounting
MPAC 801.2
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.
MPAC 802.3
Corporate Financial Management Policies Strategies and Decision Making Prerequisite(s): Admission to Graduate Studies and permission of the department.
Provides comprehensive coverage of finance theories and concepts. In addition, the course provides an in-depth analysis of the nature and fundamental characteristics of the increasingly complex financial instruments and transactions that businesses undertake.
MPAC 803.4
Financial Reporting and Accountability Prerequisite(s): Admission to Graduate Studies and permission of the department.
Provides a review and extension of students’ knowledge of generally accepted accounting principles. In addition, students learn how to integrate and apply their extensive technical knowledge in a wide variety of organizations.
MPAC 804.4
Strategic Management Accounting Prerequisite(s): Admission to Graduate Studies and permission of the department.
This is a capstone course in management accounting which serves to review previous managerial concepts, integrate them into a wider management decision making framework, and show how cost information needs to be related to the broader, strategic context of the organization.
MPAC 805.3
Managing Modern Business Prerequisite(s): Admission to Graduate Studies and permission of the department.
Helps to develop an awareness of how organizational behavior issues, concepts and theories can inform and enrich personal, inter-personal and analytical skills. Students learn that developing these skills is necessary in contemporary accounting practice so that they become more influential in delivering their expertise.
MPAC 806.4
Assurance for Modern Business Government and Not for profit Organizations Prerequisite(s): Admission to Graduate Studies and permission of the department.
Examines the provision of assurance in modern business, government, and not-for-profit organizations. Students are introduced to several emerging areas in which assurance is provided, and study in detail financial statement auditing and related professional services.
MPAC 807.2
Information Systems Design Control and Audit Prerequisite(s): Admission to Graduate Studies and permission of the department.
Focuses primarily on the business side of Information Technology and aligning Information Technology with business needs, using real world examples and knowledge.
MPAC 808.4
Taxation Prerequisite(s): Admission to Graduate Studies and permission of the department.
Examines many tax issues and planning opportunities professional accountants encounter. The course follows the life cycle of a business from startup to eventual sale, windup or dissolution. Personal tax and estate planning issues relevant to individual taxpayers are also discussed.
MPAC 809.3
Entrepreneurship and Small Business Management Prerequisite(s): Admission to Graduate Studies and permission of the department.
From the viewpoints of the small business owner/manager and the small business consultant, this course examines the research, analytical, and planning processes required for venture start-up. It also considers the on-going management processes required for the venture to be successful in the long run.
MPAC 810.6
Professionalism Skills Application and Integration Prerequisite(s): Admission to Graduate Studies and permission of the department.
This capstone course focuses on application and integration of multi-disciplinary knowledge required for the successful practice of professional accounting. Professional and analytical skills are developed through active learning using business simulations, article reviews, workshops, discussion and reflection.
MPAC 992.3
Research Project Prerequisite(s): Admission to Graduate Studies and permission of the department.
Through undertaking a series of academic article critiques, this course provides students with an opportunity to develop insights into, and an appreciation for, the academic research process.