Required Courses for Accounting (completed 3rd

year)
YEAR 1
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.
ACTG 1P12
Introduction to Accounting II
Emphasizing the application of various accounting concepts to generate information
for a variety of purposes.
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.
ECON 1P91
Principles of Microeconomics
Introduction to microeconomics. Topics include nature of economics, price system,
demand, production and cost, markets and pricing, factor pricing and distribution of
income.
ECON 1P92
Principles of Macroeconomics
Introduction to macroeconomics. Topics include nature of economics, determination
and control of national income, money, banking and monetary policy,
macroeconomic policy and balance of payments.
ITIS 1P97
Data Analysis and Business Modelling
Process of transforming input data into useful information for effective business
decision making. The use of data and information to better understand customers
and the markets. Hands-on experience with computer software tools in data
analysis, model developments and solution analysis.
MATH 1P97
Calculus with Applications
Lines, polynomials, logarithms and exponential functions; two-sided limits; rates of
change using derivatives; max and min of functions using derivatives; higher

derivatives and concavity; area under a curve using integrals; optimization of

functions of two variables using partial derivatives; growth and decay using
differential equations; applications to many different disciplines; use of computer
algebra systems.
MATH 1P98
Practical Statistics
Descriptive statistics; probability of events; counting rules; discrete and continuous
probability distributions: binomial, Poisson and normal distributions; Central Limit
Theorem; confidence intervals and hypothesis testing; analysis of variance;
contingency tables; correlation and regressions; emphasis on real-world applications
throughout; use of statistical computer software.
BIOL 1F25
Biology: A Human Perspective
Contemporary issues of human concern; genetics and biology of cancer and obesity;
learning, memory and addiction.
YEAR 2
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 behavior
and cost allocations as well as analysis and communication of relevant information
to users in a professional manner.
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.
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.
ECON 2P91
Business Econometrics with Applications
Multiple regression analysis with applications to forecasting and business decisions.

FNCE 2P91
Corporate Finance I
Finance function in the private and public sectors. Techniques of financial analysis.
Investment in current assets, capital budgeting, valuation, risk and return.
FNCE 3P93
Corporate Finance II
Cost of capital, capital structure and dividend policy. Analysis of long and short term
financing decisions, Introduction to options and futures, mergers and acquisitions.
MKTG 2P91
Introduction to Marketing
Characteristics of the marketing function in Canada, basic marketing concepts and
the marketing function in organizations.
OBHR 2P91
Organizational Behaviour
Micro aspects of formal organizations from a behavioural science perspective.
Theories, research and current practices in the management of human resources.
Topics may include motivation, leadership, group dynamics, interpersonal
communications, conflict, stress management and organizational theory and design.
OPER 2P91
Operations Management
Improving efficiency and quality in organizations. Service and product design,
process design, managing technology, capacity planning, facility location and
design, resource planning, inventory management, scheduling, improving
productivity, managing quality and various tools for decision making.
LINE 1P01
American Sign Language I
Basic signing vocabulary and grammar, including a brief history of sign language.
Focus on basic finger spelling, ASL terminology, expressive and receptive
vocabulary, sentence structure, and conversational signs. Examination of issues in
deaf culture. Introduces the Direct Experience method.
YEAR 3
ACTG 3P11
Auditing Concepts
Nature and importance of the audit function, the role, professional and legal
responsibilities of the auditor, and the audit report. Audit planning, materiality, risk
and audit evidence.
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.
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.
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.
ACTG 3P97
Accounting Information Systems
Fundamental concepts of accounting information systems emphasizing analysis,
design and implementation of information systems and internal controls.
ETHC 3P82
Business Ethics
Ethical issues pertaining to business behavior, business organizations and economic
systems. Topics may include ethical issues involving the social purpose of business,
rights and responsibilities of shareholders and stakeholders, the environment,
corporate governance, international issues, and ethical issues involving accounting,
marketing, financial operations, employees, customers, suppliers and the general
public.
LING 1F25
The Study of Language
Readings and discussion regarding language study past and present, including the
study of language and its relation to thought. Form, meaning, and use of language
as examined variously from one time and place to another. Role of language study
in the discussion of a range of social phenomena and issues.
PCUL 2F00
New Media Literacy
Practical training in a repertoire of skills and tools essential to functioning in new
media environments, and critical analytical training in key issues and theories
related to the contemporary information age.