Last updated: March 20, 2003 @ 06:53PM

Accounting
This program is co-ordinated by the Faculty of Business

Chair
Sandra Felton

Director, Co-operative Programs
Cindy Dunne

General Information
Administrative Assistant
Marisa Battista

905-688-5550, extension 3918
Taro Hall 233
http://www.bus.brocku.ca/

The Faculty of Business offers four-year, 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. 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).

Admission to the Co-op program is on the basis of marks and a review of personal résumés. An interview may be required. The normal requirement for admission 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. Promising students with lower grades may be accepted. For additional information, prospective students should contact the Director.

Periodic Review of Eligibility to Continue

Students admitted to the Bachelor of Accounting Co-op program must follow the Co-op program schedule. 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.

BAcc Co-op
1.  A student with a minimum 70 percent major average, a minimum 60 percent non-major average, and a 70 percent average in ACTG courses, will be permitted to continue.
2.  A student with a major average lower than 70 percent or a lower than 67 percent average in ACTG courses will not be permitted to continue in the BAcc Co-op program. If a student subsequently raises his/her major average and ACTG average to 70 percent, the student may be readmitted to the BAcc Co-op program only if approved by the Co-op Admissions Committee.
3.  Students admitted to the Co-op program must follow the BAcc Co-op program schedule. Failure to adhere to the schedule, without the permission of the Co-op Programs Director, may result in removal from the BAcc Co-op program.

BAcc Non-Co-op
1.  A student with a minimum 70 percent major average, a minimum 60 percent non-major average, and a 70 percent average in ACTG courses, will be permitted to continue.
2.  A student with a major average lower than 67 percent or a lower than 67 percent average in ACTG courses will not be permitted to continue.
3.  Any student with averages that do not fit into categories 1 or 2 above, may be permitted to continue, but will be informed by letter that both a minimum 70 percent major average, and a minimum 60 percent non-major average, and a 70 percent average in ACTG courses must be achieved on or before the date of the next review.

Program Note
  1. In all 20 credit degree programs, at least 12 credits must be numbered 2(alpha)00 or above, six of which must be numbered 2(alpha)90 or above and of these, three must be numbered 3(alpha)90 or above. In all 15 credit degree programs, at least seven credits must be numbered 2(alpha)00 or above, three of which must be numbered 2(alpha)90 or above.

Honours Program

Bachelor of Accounting (Non Co-op)

Year 1
·   ACTG 1P11, 1P12 and 1P71
·   ECON 1P91 and 1P92
·   ITIS 1P97
·   MATH 1P97, 1P98
·   one Humanities context credit
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 1
·   ACTG 1P11, 1P12 and 1P71
·   ECON 1P91 and 1P92
·   ITIS 1P97
·   MATH 1P97, 1P98
·   one Humanities context credit
Winter Term:
·   ACTG 0N90
Year 2
Fall Term:
·   ACTG 2P31 and 3P22
·   ECON 2P23, 2P91
·   FNCE 2P91
Winter Term:
·   ACTG 0N01
Spring/Summer Sessions:
·   ACTG 2P21, 2P32, 3P11
·   FNCE 3P93
·   MGMT 3P82
·   one Science context credit
Year 3
Fall Term:
·   ACTG 0N02
Winter Term:
·   ACTG 0N03
Spring/Summer Sessions:
·   ACTG 3P23, 3P33, 3P41
·   POLI 2P62
Year 4
Fall Term:
·   ACTG 4P41
·   MKTG 2P91
·   OBHR 2P91
·   OPER 2P91
·   one-half elective credit
Winter Term:
·   ACTG 0N04
Spring/Summer Sessions:
·   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 fewer than 10 advanced standing credits will require more than 10 Brock credits to complete the requirements.

Bachelor of Business Administration Concentration in Accounting

Consult the Business entry for a listing of course requirements.

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 degree 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