Accounting

Chair

Donald Cyr

Professor Emeritus

J. Robert Hanrahan

Professors

General Information

Administrative Assistant,

Marisa Battista

(905) 688-5550,extension 3918

Taro Hall 233

http://www.bus.brocku.ca/

The Faculty of Business offers fouryear, 20 credit programs in Accounting and Business Administration. Subsequent degrees are available in the Bachelor of Accounting and Bachelor of Business Administration programs for students holding an undergraduate degree in another discipline. A five credit minor in Business is open to Brock students pursuing degrees in other Faculties. The Faculty of Business also offers a Bachelor of General and Applied Studies to qualified students from Seneca College.

Bachelor of Accounting

The program in Accounting is designed for students pursuing careers in the accounting profession. The program is professionally oriented and combines a high degree of specialization in accounting along with studies in Business, the Social Sciences, Humanities and Mathematics and Science.

The minimum grade requirement for admission to the Accounting program is a 75 percent average on six OACs (or equivalent) including at least one Mathematics (calculus or finite preferred) and at least one OAC English. The curriculum in Accounting is offered only as an honours program. This is a limited enrolment program. On successful completion of the program, the degree Bachelor of Accounting (BAcc) is awarded. The Bachelor of Accounting program is offered as a regular four-year honours program and on a Co-operative work/study basis.

The requirement for graduation is a minimum 70 percent major average and a minimum 60 percent non-major average. Students should take courses in the order prescribed below.

Bachelor of Accounting Co-operative (Co-op)

The Co-op program is fully accredited by the Institute of Chartered Accountants of Ontario. Students work in a wide variety of locations throughout Ontario. The program scheduling combines academic and work terms over a four and one-half year period. Students must register with the Institute of Chartered Accountants of Ontario on a conditional basis at the beginning of the first work period. Chartered Accountant students must accumulate a minimum of 30 months work experience, six months of which must follow the completion of the Bachelor of Accounting degree.

Admission to the Co-op program is on the basis of marks and a review of personal résumés. The normal requirement is a minimum 80 percent average or more on six OACs (or equivalent) including at least one Mathematics (calculus or finite preferred) and at least one OAC English. An interview may be required. Promising students with lower grades may be accepted. For additional information, prospective students should contact the Director. Students should take courses in the order prescribed below. In addition to the current fees for courses in academic study terms, Co-op Accounting students are assessed an annual administrative fee (see the Schedule of Fees).

Periodic Review of Eligibility to Continue

The eligibility of each student to continue in the Bachelor of Accounting program will be reviewed when the student has attempted three or more credits since the previous review.

Eligibility to continue is based on the student's major average and non-major average.

Programs of Study

Common First Year of Study - BAcc and BAcc (Co-op)

Year 1

	ACTG 1P11, 1P12 and 1P71
	ECON 1P91 and 1P92
	ITIS 1P97
	MATH 1P97, 1P98
	one Humanities context credit

Winter Term:

Co-op students must also complete ADMI 0N90.

Bachelor of Accounting (Non co-op)

Year 2

	ACTG 2P21, 2P31 and 2P32
	ECON 2P23 and 2P91
	FNCE 2P91 and 3P93
	POLI 2P62
	one Science context credit

Year 3

	ACTG 3P11, 3P22, 3P23, 3P33 and 3P41
	MGMT 3P82
	MKTG 2P91
	OBHR 2P91
	OPER 2P91
	one-half elective credit

Year 4

	ACTG 4P11, 4P12, 4P34 and 4P41
	MGMT 4P89
	one elective credit

Program A*:

ACTG 4P42, 4P61 and 4P62

Program B*:

	MGMT 3P98
	one credit from ACTG, ENTR, FNCE, ITIS, MGMT, MKTG, OBHR, OPER, POLI 4P54

*In year 4 of the program there are two streams: Program A requirements are designed for students pursuing the CA designation after graduation. Program B requirements are designed for students pursuing the CMA designation after graduation. Students interested in the CGA designation should consult the Chair of the Accounting and Finance department.

Bachelor of Accounting (Co-op)

Year 2

Fall Term:

	ACTG 2P31 and 3P22
	ECON 2P23, 2P91
	FNCE 2P91

Winter Term:

ADMI 0N01

Spring Term:

	ACTG 2P21, 2P32, 3P11
	FNCE 3P93

Summer Term:

	MGMT 3P82
	one Science context credit

Year 3

Fall Term:

ADMI 0N02

Winter Term:

ADMI 0N03

Spring Term:

	ACTG 3P23, 3P33, 3P41
	POLI 2P62

Year 4

Fall Term:

	ACTG 4P41
	MKTG 2P91
	OBHR 2P91
	OPER 2P91
	one-half elective credit

Winter Term:

ADMI 0N04

Spring Term:

	ACTG 4P34, 4P42, 4P61
	one-half elective credit

Year 5

Fall Term:

	ACTG 4P11, 4P12, 4P62
	MGMT 4P89
	one-half elective credit

Bachelor of Accounting for Students Holding Other Degrees

Students holding a university degree in which the major area of study is other than a Business discipline and with a minimum 70 percent overall average may be admitted and receive a maximum of 10 credits towards a Bachelor of Accounting degree (offered as an honours program only). The requirements for graduation with a Bachelor of Accounting are a minimum 70 percent major average and a minimum 60 percent non-major average. Students who have been granted less than 10 advanced standing credits will require more than 10 Brock credits to complete the requirements.

Bachelor of Business Administration Concentration in Accounting

Please consult the Business section of the Calendar.

Minor in Business

Students in other disciplines can obtain a minor in business within their degree program by completing the following courses with a minimum 60 percent overall average.

	ACTG 1P91 and 2P12
	ENTR 2P51
	FNCE 2P51
	MGMT 1P91, 1P92 and 3P81
	MKTG 2P51
	OBHR 2P51
	OPER 2P51

Bachelor of General and Applied Studies

Applicants who have graduated from the Seneca College three-year Accounting and Finance Program with a minimum 3.5 grade point average will be granted eight transfer credits. To complete the Bachelor of General and Applied Studies at Brock, the student must complete the following: one Humanities context credit; one Science context credit; one Social Science context credit; four credits (one of which may be in business) numbered 2(alpha)00 level or above.

Combined Honours Programs

Combined honours programs leading to a Bachelor of Arts (honours) degree are available in Business and Economics and Business and Political Science.

Business and Economics

Consult the Economics entry for a listing of course requirements.

Business and Great Books/Liberal Studies

Consult the Great Books/Liberal Studies entry for a listing of course requirements.

Business and Political Science

Consult the Political Science entry for a listing of course requirements.

Also please reference Computing and Business, Business Economics, and Communications Studies.