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Bachelor of Commerce (B.Com.) — Major Accounting (30 credits)

Offered by: Management     Degree: Bachelor of Commerce

Program Requirements

Mentors: Please consult the Bachelor of Commerce website at: http://www.mcgill.ca/desautels/programs/bcom/academics/courseinfo

This 30-credit Major is designed to meet the increased demand for accounting options within the BCom program.

Required Courses (18 credits)

  • ACCT 351 Intermediate Financial Accounting 1 (3 credits)

    Offered by: Management (Desautels Faculty of Management)

    Overview

    Accounting : An examination of the theoretical foundation for financial reporting and revenue recognition. The tools of accounting, including a review of the accounting process and compound interest concepts. Asset recognition, measurement and disclosure. Partnership accounting.

    Terms: Fall 2013, Winter 2014, Summer 2014

    Instructors: Ryan Abrams, Karen Zajdman-Borden (Fall) Christopher Benk, Karen Zajdman-Borden (Winter) Brian Lindsay Davies (Summer)

    • Prerequisite: MGCR 211
  • ACCT 352 Intermediate Financial Accounting 2 (3 credits)

    Offered by: Management (Desautels Faculty of Management)

    Overview

    Accounting : A continuation of Intermediate Financial Accounting 1. An examination of liability recognition, measurement and disclosure, including leases, pension costs and corporate income tax. Shareholders' equity, dilutive securities and earnings per share. The statement of changes in financial position, basic financial statement analysis and full disclosure in financial reporting.

    Terms: Fall 2013, Winter 2014, Summer 2014

    Instructors: Ralph Cecere, Lynn Degrace (Fall) Zvi Singer, Ryan Abrams (Winter) Kimberly Ryan (Summer)

    • Prerequisites: ACCT 351 and MGCR 341 or ACCT 311 and MGCR 341
  • ACCT 361 Management Accounting (3 credits)

    Offered by: Management (Desautels Faculty of Management)

    Overview

    Accounting : The role of management accounting information to support internal management decisions and to provide performance incentives.

    Terms: Fall 2013, Winter 2014, Summer 2014

    Instructors: Domenic Giaccari, Walter Moschella (Fall) Pavlo Kalyta, Domenic Giaccari (Winter) Lawrence S Tenenbaum (Summer)

    • Prerequisite: MGCR 211
  • ACCT 362 Cost Accounting (3 credits)

    Offered by: Management (Desautels Faculty of Management)

    Overview

    Accounting : An examination of a number of recurring issues in the area of decision-making and control, including cost allocation, alternative costing systems, and innovations in costing and performance measurement.

    Terms: Fall 2013, Winter 2014

    Instructors: Philippe Levy, Deirdre Lapointe (Fall) Roman Susel, Jingjing Zhang, Philippe Levy (Winter)

    • Prerequisites: ACCT 361 or ACCT 313
  • ACCT 385 Principles of Taxation (3 credits)

    Offered by: Management (Desautels Faculty of Management)

    Overview

    Accounting : An introduction to the concepts underlying the Canadian tax system and how they are applied in relation to the taxation of individuals and businesses.

    Terms: Fall 2013, Winter 2014, Summer 2014

    Instructors: Larry Goldsman, Joseph Armanious, Alexandra Gauvin Oligny (Fall) Larry Goldsman, Joseph Armanious (Winter) Larry Goldsman (Summer)

    • Prerequisite: MGCR 211
  • ACCT 455 Development of Accounting Thought (3 credits)

    Offered by: Management (Desautels Faculty of Management)

    Overview

    Accounting : The conceptual underpinning of accounting thought, including its historical development and the modifications that have occurred over time. A review of accounting literature and its relevance to practice.

    Terms: Fall 2013, Winter 2014

    Instructors: Ralph Cecere, Roman Susel (Fall) Ralph Cecere (Winter)

    • Prerequisites: ACCT 352 or ACCT 312

Complementary Courses (12 credits)

Selected from the following:

  • ACCT 354 Financial Statement Analysis (3 credits)

    Offered by: Management (Desautels Faculty of Management)

    Overview

    Accounting : Interpretative nature of the conceptual framework underlying a multitude of financial reporting standards, including the impact of alternative accounting methods, management biases and stakeholder interests in the analysis and valuation of the firm.

    Terms: Fall 2013, Winter 2014

    Instructors: Lynn Degrace, Sanjian Zhang (Fall) Lynn Degrace, Zvi Singer, Steve Fortin (Winter)

    • Prerequisites: MGCR 211 and MGCR 341
  • ACCT 452 Financial Reporting Valuation (3 credits)

    Offered by: Management (Desautels Faculty of Management)

    Overview

    Accounting : Models to determine firm value from accounting information and a broader perspective on key sources of information, key value drivers, in a setting where evaluating firm value is the ultimate purpose.

    Terms: Winter 2014

    Instructors: There are no professors associated with this course for the 2013-2014 academic year.

    • Prerequisite: ACCT 354.
  • ACCT 453 Advanced Financial Accounting (3 credits)

    Offered by: Management (Desautels Faculty of Management)

    Overview

    Accounting : Reporting relevant financial information subsequent to long term intercorporate investments. The preparation of consolidated financial statements with emphasis on their economic substance rather than legal form.

    Terms: Fall 2013, Winter 2014, Summer 2014

    Instructors: Julia Scott, Kevin Paul Parent (Fall) Kevin Paul Parent, Julia Scott (Winter) Jim Wilson (Summer)

    • Prerequisites: ACCT 352 or ACCT 312
  • ACCT 454 Financial Reporting (3 credits)

    Offered by: Management (Desautels Faculty of Management)

    Overview

    Accounting : An in-depth study of Canadian accounting standards and how Canadian corporations apply them in their financial reporting.

    Terms: This course is not scheduled for the 2013-2014 academic year.

    Instructors: There are no professors associated with this course for the 2013-2014 academic year.

    • Prerequisites: ACCT 352 or ACCT 312
  • ACCT 463 Management Control (3 credits)

    Offered by: Management (Desautels Faculty of Management)

    Overview

    Accounting : The theoretical frameworks for the examination and evaluation of management accounting and control systems. The technical aspects of accounting along with behavioural issues of management control.

    Terms: Fall 2013, Winter 2014

    Instructors: Philippe Levy (Fall) Lynn Degrace, Philippe Levy (Winter)

    • Prerequisites: ACCT 361
  • ACCT 471 Non-Profit Accounting (3 credits)

    Offered by: Management (Desautels Faculty of Management)

    Overview

    Accounting : The foundations and practices of non-profit accounting for organizations including government, volunteer, charitable, health care and educational. The framework to evaluate and understand emerging issues.

    Terms: Winter 2014

    Instructors: Karen Zajdman-Borden (Winter)

    • Prerequisites: ACCT 352 or ACCT 312
  • ACCT 475 Principles of Auditing (3 credits)

    Offered by: Management (Desautels Faculty of Management)

    Overview

    Accounting : An introduction to basic auditing concepts and internal controls of an accounting system. Topics include current auditing standards, ethical conduct, legal liability, planning of an audit, sampling techniques, non-audit engagements, the study and evaluation of internal controls in an accounting system.

    Terms: Fall 2013, Winter 2014, Summer 2014

    Instructors: Kevin Paul Parent, Sanjian Zhang (Fall) Ralph Cecere, Trishia Belafi, Modonese Sandra (Winter) Thu Huong Roan (Summer)

    • Prerequisites: ACCT 352 or ACCT 312
  • ACCT 476 Internal Auditing (3 credits)

    Offered by: Management (Desautels Faculty of Management)

    Overview

    Accounting : The modern internal audit approach including operational and management audit practices within the internal audit framework. Topics include objectives of an internal audit, communication by internal auditors, planning audit projects, audit of EDP systems, audit testing, operational areas.

    Terms: Winter 2014

    Instructors: Walter Moschella (Winter)

    • Prerequisites: ACCT 475
  • ACCT 477 External Auditing (3 credits)

    Offered by: Management (Desautels Faculty of Management)

    Overview

    Accounting : The theory of auditing financial statements and the various complexities encountered in these audit environments. A thorough study of auditing standards, ethical conduct, communication by auditors, auditing in an EDP environment, audit of a small business, other reports and services provided by auditors and public accountants.

    Terms: Winter 2014

    Instructors: There are no professors associated with this course for the 2013-2014 academic year.

    • Prerequisites: ACCT 475
  • ACCT 486 Business Taxation 2 (3 credits)

    Offered by: Management (Desautels Faculty of Management)

    Overview

    Accounting : A study of the Income Tax Act as it applies to the taxation of individuals and corporations, including capital cost allowances, capital gains, corporate reorganisations, trusts and partnerships and administrative regulations. A review of consumption taxes.

    Terms: Fall 2013, Winter 2014, Summer 2014

    Instructors: Larry Goldsman, Jack Triassi (Fall) Larry Goldsman, Jack Triassi (Winter) Jack Triassi (Summer)

    • Prerequisite: ACCT 385
School of Continuing Studies—2013-2014 (last updated Jul. 3, 2013) (disclaimer)