ACTG 0N01 Work Placement I First co-op work placement (4 months) with an approved employer. Restriction: open to BAcc Co-op students. ACTG 0N02 Work Placement II Second co-op work placement (4 months) with an approved employer. Restriction: open to BAcc Co-op students. ACTG 0N03 Work Placement III Third co-op work placement (4 months) with an approved employer. Restriction: open to BAcc Co-op students. ACTG 0N04 Work Placement IV Optional co-op work placement (4 months) with an approved employer. Restriction: open to BAcc Co-op students. ACTG 0N05 Work Placement V Optional co-op work placement (4 months) with an approved employer. Restriction: open to BAcc Co-op students. ACTG 0N90 Co-op Training and Development Framework for the development of learning objectives by students for individual work terms. Includes orientation to the Co-op experience goal setting, résumé preparation, interview skills preparation. Lectures, presentation, site visits, 2 hours per week. Restriction: open to BAcc Co-op students. ACTG 1P11 Introduction to Accounting I Nature and role of accounting information for planning, decision making, control and external reporting by businesses and other economic organizations. Lectures, discussion, 3 hours per week. Restriction: open to BAcc majors. Note: enrolment limited to 45 students per section. Completion of this course will replace previous assigned grade and credit obtained in ACTG 1P91. ACTG 1P12 Introduction to Accounting II Emphasizing the application of various accounting concepts to generate information for a variety of purposes. Lectures, discussion, 3 hours per week. Restriction: open to BAcc majors. Prerequisite: ACTG 1P11. Note: enrolment limited to 45 students per section. Completion of this course will replace previous assigned grade and credit obtained in ACTG 2P12. ACTG 1P71 The Legal Environment of Business Canadian legal system as it affects the modern business environment, in particular the accounting professional. Topics include financial disclosure and audit requirements, corporate finance and securities, corporate capacity and agency and professional liability for negligence and other business torts. Lectures, seminar, 3 hours per week. Restriction: open to BAcc majors. Note: enrolment limited to 65 students per section. Completion of this course will replace previous assigned grade and credit obtained in ACTG 2P40. ACTG 1P91 Introduction to Financial Accounting Fundamental concepts of financial accounting as related to the balance sheet, income statement and statement of cash flow. Problems of income determination, asset and equity measurements and analysis of financial statements. Lectures, discussion, 3 hours per week. Restriction: open to BBA, BBE, BCB and combined Business majors until date specified in Registration guide. In Winter Term not open to BBA and BBE majors until date specified in Registration guide. Note: enrolment limited to 45 students per section. Students minoring in Business may register prior to date specified in Registration guide. Contact the Faculty of Business Academic Adviser. Completion of this course will replace previous assigned grade and credit obtained in ACTG 1P11. ACTG 2P12 Introduction to Management Accounting Accounting for managerial decision-making, including identifying relevant data, understanding various cost accounting systems and breakeven analysis. Lectures, discussion, 3 hours per week. Restriction: open to BBA, BBE, BCB and combined Business majors until date specified in Registration guide. In Winter Term not open to BBA majors until date specified in Registration guide. Prerequisite: ACTG 1P91. Note: enrolment limited to 45 students per section. Students minoring in Business may register prior to date specified in Registration guide. Contact the Faculty of Business Academic Adviser. Completion of this course will replace previous assigned grade and credit obtained in ACTG 1P12. ACTG 2P21 Cost And Managerial Accounting I Internal recording systems developed to implement and guide management planning and control emphasizing cost identification, product costing, cost behaviour and cost allocations as well as analysis and communication of relevant information to users in a professional manner. Lectures, discussion, 3 hours per week. Restriction: open to BAcc majors, BBA students approved to the accounting concentration and BBE Financial Economics option students until the date specified in the Registration guide. After that date open to students who have a minimum 70 percent major average and a minimum 60 percent non-major average. In Spring Term open to BAcc Co-op majors until date specified in Registration guide. Prerequisite: ACTG 1P12 or 2P12. Note: enrolment limited to 40 students per section. ACTG 2P31 Accounting for External Reporting I Topics in theory preparation and analysis of external financial reports under Canadian GAAP. Topics may include the Canadian financial reporting environment, the conceptual framework underlying financial reporting, accounting information systems, revenue recognition, reporting financial performance, financial position and cash flows, and accounting for cash, temporary investments and receivables. Lectures, discussion, 3 hours per week. Restriction: open to BAcc majors and BBA students approved to the accounting concentration until the date specified in the Registration guide. After that date open to students who have a minimum 70 percent major average and a minimum 60 percent non-major average. Prerequisite: ACTG 1P12 or 2P12. Note: enrolment limited to 40 students per section. ACTG 2P32 Accounting for External Reporting II Advanced topics in the preparation of external financial reports according to current GAAP. Use, critique and analysis of financial reports. Topics may include accounting for inventory; property, plant and equipment; intangibles; short and long term liabilities; and owners' equity. Lectures, discussion, 3 hours per week. Restriction: open to BAcc majors and BBA students approved to the accounting concentration until the date specified in the Registration guide. After that date open to students who have a minimum 70 percent major average and a minimum 60 percent non-major average. In Spring Term open to BAcc Co-op majors until date specified in Registration guide. Prerequisite: ACTG 2P31. Note: enrolment limited to 40 students per section. ACTG 2P40 Commercial Law Basic legal considerations for the business organization. Lectures, discussion, 3 hours per week. Restriction: open to BBA, BBE, BCB and combined Business majors until date specified in Registration guide. In Spring Term open to BBA Co-op majors until date specified in Registration guide. Note: enrolment limited to 45 students per section. Completion of this course will replace previous assigned grade and credit obtained in ACTG 1P71. ACTG 3P11 Auditing Concepts Nature of verification, audit evidence, testing, the elements of effective control structures, the use of statistical sampling and evolution of external, internal and comprehensive auditing. Lectures, discussion, 3 hours per week. Restriction: open to BAcc majors and BBA students approved to the accounting concentration until the date specified in the Registration guide. After that date open to students who have a minimum 70 percent major average and a minimum 60 percent non-major average. In Spring Term open to BAcc Co-op majors until date specified in Registration guide. Prerequisite: ACTG 3P97 (3P22 or MGMT 4P12). Note: enrolment limited to 40 students per section. ACTG 3P23 Cost And Managerial Accounting II Continuation of the study of internal recording systems emphasizing performance evaluation, divisional performance measurement, transfer pricing, behavioural implications of accounting information and current issues including analysis and communication of relevant information to users in a professional manner. Lectures, discussion, 3 hours per week. Restriction: open to BAcc majors until the date specified in the Registration guide. After that date open to students who have a minimum 70 percent major average and a minimum 60 percent non-major average. In Spring Session open to BAcc Co-op majors until date specified in Registration guide. Prerequisite: ACTG 2P21. Note: enrolment limited to 40 students per section. ACTG 3P33 Accounting for External Reporting III Advanced topics in the preparation of external financial reports according to current GAAP. Use, critique and analysis of these reports. Topics may include accounting for long-term investments, leases, income taxes, pensions, error analysis, cash flow statements and ethics. Lectures, discussion, 3 hours per week. Restriction: open to BAcc majors until the date specified in the Registration guide. After that date open to students who have a minimum 70 percent major average and a minimum 60 percent non-major average. In Spring Session open to BAcc Co-op majors until date specified in Registration guide. Prerequisite: ACTG 2P32. Note: enrolment limited to 40 students per section.

ACTG 3P41 Taxation I Principles underlying federal income taxation in Canada through an analysis of the Income Tax Act, R.S.C., as amended. Computation of net income for tax purposes. Lectures, discussion, 3 hours per week. Restriction: open to BAcc majors until the date specified in the Registration guide. After that date open to students who have a minimum 70 percent major average and a minimum 60 percent non-major average. In Spring Session open to BAcc Co-op students until date specified in Registration guide. Prerequisite: ACTG 1P12 or 2P12. Note: enrolment limited to 40 students per section. ACTG 3P97 Accounting Information Systems Fundamental concepts of accounting information systems emphasizing analysis, design and implementation of information systems and internal controls. Lectures, discussion, 3 hours per week. Restriction: open to BAcc majors and BBA students approved to the accounting concentration until the date specified in the Registration guide. After that date open to students who have a minimum 70 percent major average and a minimum 60 percent non-major average. Prerequisites: ACTG 1P12 or 2P12; ITIS 1P97. Note: enrolment limited to 40 students per section. Completion of this course will replace previous assigned grade and credit obtained in ACTG 3P22 and MGMT 4P12. #ACTG 4P03 Financial Analysis (also offered as FNCE 4P03) Importance and use of financial statement information in areas such as analysis of credit, equity investment, industry and competitors, analysis of mergers and acquisitions and the firm's strategy in communicating information to capital markets. Lectures, case discussion, 3 hours per week. Restriction: open to BAcc students, BBA students approved to the finance concentration and BBE financial economics option students until date specified in Registration guide. Prerequisite: FNCE 3P93. Note: enrolment limited to 40 students per section. ACTG 4P11 Accounting Theory Economic, behavioural and ethical foundations of accounting theory including the need for and development of standards, a conceptual framework, alternatives to present accounting models and current issues. Lectures, discussion, 3 hours per week. Restriction: open to BAcc majors with a minimum of 12.0 overall credits until the date specified in the Registration guide. After that date open to students who have a minimum of 12 overall credits and a 70 percent major average and a minimum 60 percent non-major average. Prerequisite: ACTG 3P33. Note: enrolment limited to 40 students per section. ACTG 4P12 Integration and Problem Solving Incorporates sub disciplines of accounting in the context of a wider view of organizations through the examination of applied and theoretical issues. Cases, discussion, 3 hours per week. Restriction: open to BAcc majors until the date specified in the Registration guide. After that date open to students who have a minimum 70 percent major average and a minimum 60 percent non-major average. Prerequisites: ACTG 3P23 and 4P34. Note: ACTG 4P34 may be taken concurrently. Enrolment limited to 40 students per section. ACTG 4P34 Accounting for External Reporting IV Advanced topics in theory, preparation and analysis of external financial reports under Canadian GAAP. Topics may include theory and practice of consolidation procedures, accounting for international operations and financial instruments, and basics of accounting for not-for-profit organizations. Lectures, discussion, 3 hours per week. Restriction: open to BAcc majors until the date specified in the Registration guide. After that date open to students who have a minimum 70 percent major average and a minimum 60 percent non-major average. In Spring Session open to BAcc Co-op majors until date specified in Registration guide. In Fall Term not open to BAcc Co-op majors without permission of the instructor. Prerequisite: ACTG 3P33. Note: enrolment limited to 40 students per section. ACTG 4P40 Tax Strategies for Planning and Decision Making Principles of individual and corporate taxation emphasizing the effects of federal and sub federal income taxes on decision making in business. Lectures, discussion, cases, 3 hours per week. Restriction: open to BBA, BBE Financial Economics option students and combined Business majors with a minimum of 10.0 overall credits until the date specified in the Registration guide. After that date open to students who hold a minimum 70 percent major average and a minimum 60 percent non-major average; not open to BAcc majors. Prerequisite: ACTG 1P12 or 2P12. Note: enrolment limited to 40 students per section. ACTG 4P41 Taxation II Computation of taxable income and taxes payable for individuals and corporations. Rights and obligations of the taxpayer. Determination of the effects of federal income taxes on decision-making. Lectures, discussion, 3 hours per week. Restriction: open to BAcc majors until the date specified in the Registration guide. After that date open to students who have a minimum 70 percent major average and a minimum 60 percent non-major average. Prerequisite: ACTG 3P41. Note: enrolment limited to 40 students per section. ACTG 4P42 Taxation III Topics include tax implications of changes in corporate structures, corporate distributions, rollovers and shareholder/manager remuneration, trusts and partnerships. Lectures, discussion, 3 hours per week. Restriction: open to BAcc majors until the date specified in the Registration guide. After that date open to students who have a minimum of 12 overall credits and a 70 percent major average and a minimum 60 percent non-major average. In Spring Session open to BAcc Co-op majors until date specified in Registration guide. Prerequisite: ACTG 4P41. Note: enrolment limited to 40 students per section. ACTG 4P61 External Auditing I Financial statement audit including the professional and legal responsibilities of the auditor, generally accepted auditing standards, risk, materiality and the planning and execution of the audit. Lectures, discussion, 3 hours per week. Restriction: open to BAcc majors with a minimum of 12.0 overall credits until the date specified in the Registration guide. After that date open to students who have a minimum of 12 overall credits and a 70 percent major average and a minimum 60 percent non-major average. In Spring Session open to BAcc Co-op majors until date specified in Registration guide. In Fall Term not open to BAcc co-op majors without permission of the instructor. Prerequisite: ACTG 3P11. Note: enrolment limited to 40 students per section. ACTG 4P62 External Auditing II Emphasis on the completion of the audit, evaluation of results, audit reports, review engagements and current topics. Lectures, discussion, 3 hours per week. Restriction: open to BAcc majors until the date specified in the Registration guide. After that date open to students who have a minimum 70 percent major average and a minimum 60 percent non-major average. Prerequisite: ACTG 4P61. Note: enrolment limited to 40 students per section. ACTG 4P91 Research Topic Directed intensive study or research under the supervision of a faculty member in an area in which the student has shown particular competence. Restriction: open to BAcc, BBA and combined Business majors with a minimum of 13.5 overall credits and permission of the Chair and supervising faculty member. Note: to be chosen in consultation with the supervising faculty member. ACTG 4V90-4V99 Topics in Accounting Courses in specialized areas within the discipline. Lectures, discussion, 3 hours per week. Restriction: open to BAcc, BBA and combined Business majors.