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 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 in ACTG 1P91. ACTG 1P12 Introduction to Accounting II Continuation of ACTG 1P11 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 in ACTG 1P92 and 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 aud 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 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, TOUR and combined Business majors until date specified in BIRT guide. Note: enrolment limited to 45 students per section. Completion of this course will replace previous assigned grade in ACTG 1P11. ACTG 2P12 Introduction to Management Accounting Accounting for managerial decision-making, including relevant data, various cost accounting systems and breakeven analysis. Lectures, discussion, 3 hours per week. Restriction: open to BBA, BBE, BCB, TOUR and combined Business majors until date specified in BIRT guide. Prerequisite: ACTG 1P91. Note: enrolment limited to 45 students per section. Completion of this course will replace previous assigned grade in ACTG 1P12 and 1P92. ACTG 2P21 Cost And Managerial Accounting I Internal recording systems devised to implement and guide management planning and control emphasizing cost finding, 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. In Spring Term open to BAcc Co-op majors until date specified in BIRT guide. Prerequisite: ACTG 1P12, 2P12 or permission of the instructor. Note: enrolment limited to 40 students per section. ACTG 2P31 Accounting for External Reporting I Theory and practice of financial statement preparation including the measurement, reporting and disclosure of assets, liabilities, equity, revenue and expenses with specific reference to generally accepted accounting principles. Lectures, discussion, 3 hours per week. Restriction: open to BAcc majors and BBA students approved to the accounting concentration. Prerequisite: ACTG 1P12, 2P12 or permission of the instructor. Note: enrolment limited to 40 students per section. ACTG 2P32 Accounting for External Reporting II Theory and practice of financial statement preparation in accordance with generally accepted accounting principles. Lectures, discussion, 3 hours per week. Restriction: open to BAcc majors and BBA students approved to the accounting concentration. In Spring Term open to BAcc Co-op majors until date specified in BIRT guide. Prerequisite: ACTG 2P31 or permission of the instructor. 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. Note: enrolment limited to 45 students per section. Completion of this course will replace previous assigned grade 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. In Spring Term open to BAcc Co-op majors until date specified in BIRT guide. Prerequisite: ACTG 3P97 (3P22 or MGMT 4P12) or permission of the instructor. Note: enrolment limited to 40 students per section. ACTG 3P23 Cost And Managerial Accounting II Topics include performance evaluation, divisional performance measurement, transfer pricing, behavioural implications of accounting information and current issues 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. In Spring Session open to BAcc Co-op majors until date specified in BIRT guide. Prerequisite: ACTG 2P21 or permission of the instructor. Note: enrolment limited to 40 students per section. ACTG 3P33 Accounting for External Reporting III Theory and practice of financial statement preparation in accordance with generally accepted accounting principles. Lectures, discussion, 3 hours per week. Restriction: open to BAcc majors. In Spring Session open to BAcc Co-op majors until date specified in BIRT guide. Prerequisite: ACTG 2P32 or permission of the instructor. 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 is examined in detail. Lectures, discussion, 3 hours per week. Restriction: open to BAcc majors. In Spring Session open to BAcc Co-op students until date specified in BIRT guide. Prerequisite: ACTG 1P12, 2P12 or permission of the instructor. Note: enrolment limited to 40 students per section. ACTG 3P97 Accounting Information Systems Emphasis on the design and implementation of systems and controls within the context of a management information system. Lectures, discussion, 3 hours per week. Restriction: open to BAcc majors and BBA students approved to the accounting concentration. Prerequisites: ACTG 1P12 or 2P12; ITIS 1P97 or permission of the instructor. Note: enrolment limited to 40 students per section. Completion of this course will replace previous assigned grade in ACTG 3P22, ITIS 3P97 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 BBA students approved to the finance concentration, BAcc students and BBE financial economics option students until date specified in BIRT guide. After that date, open to BAcc, BBA, BBE, BCB and combined Business majors. Prerequisite: FNCE 3P93 or permission of the instructor. Note: enrolment limited to 40 students per section. ACTG 4P11 Accounting Theory Mathematical, economic and behavioural 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. Prerequisite: ACTG 3P33 or permission of the instructor. Note: enrolment limited to 40 students per section. ACTG 4P12 Integration and Problem Solving Problem solving which integrates the sub disciplines of accounting in the context of a wider view of organizations through the examination of a variety of applied and theoretical issues. Cases, discussion, 3 hours per week. Restriction: open to BAcc majors. Prerequisites: ACTG 3P23 and 4P34 or permission of the instructor. Note: ACTG 4P34 may be taken concurrently. Enrolment limited to 40 students per section. ACTG 4P34 Accounting for External Reporting IV Theory and practice of financial statement preparation in accordance with generally accepted accounting principles emphasizing accounting for complex business organizations and not-for-profit organizations. Lectures, discussion, 3 hours per week. Restriction: open to BAcc majors. In Spring Session open to BAcc Co-op majors until date specified in BIRT guide. In Fall Term not open to BAcc Co-op majors without permission of the instructor. Prerequisite: ACTG 3P33 or permission of the instructor. 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; not open to BAcc majors. Prerequisite: ACTG 1P12, 2P12 or permission of the instructor. 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. Prerequisite: ACTG 3P41 or permission of the instructor. 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. In Spring Session open to BAcc Co-op majors until date specified in BIRT guide. Prerequisite: ACTG 4P41 or permission of the instructor. 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. In Spring Session open to BAcc Co-op majors until date specified in BIRT guide. In Fall Term not open to BAcc co-op majors without permission of the instructor. Prerequisite: ACTG 3P11 or permission of the instructor. 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. Prerequisite: ACTG 4P61 or permission of the instructor. 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.