ACCT 475. Principles of Auditing.
Note: For information about Fall 2025 and Winter 2026 course offerings, please check back on May 8, 2025. Until then, the "Terms offered" field will appear blank for most courses while the class schedule is being finalized.
Credits: 3
Offered by: Management (Desautels Faculty Management)
This course is not offered this catalogue year.
Description
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.
- Restriction: Open only to Accounting Honours students
- Prerequisite: ACCT 352
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ACCT 351. Intermediate Financial Accounting 1.
Note: For information about Fall 2025 and Winter 2026 course offerings, please check back on May 8, 2025. Until then, the "Terms offered" field will appear blank for most courses while the class schedule is being finalized.
Credits: 3
Offered by: Management (Desautels Faculty Management)
Terms Offered: Summer 2025
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Summer 2025 in Visual Schedule Builder.
Description
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.
- Prerequisite: MGCR 211
- Prerequisite: MGCR 211
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ACCT 352. Intermediate Financial Accounting 2.
Note: For information about Fall 2025 and Winter 2026 course offerings, please check back on May 8, 2025. Until then, the "Terms offered" field will appear blank for most courses while the class schedule is being finalized.
Credits: 3
Offered by: Management (Desautels Faculty Management)
This course is not offered this catalogue year.
Description
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.
- Restriction: Open only to Accounting Honours students
- Prerequisites: ACCT 351 and MGCR 341
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MGCR 211. Introduction to Financial Accounting.
Note: For information about Fall 2025 and Winter 2026 course offerings, please check back on May 8, 2025. Until then, the "Terms offered" field will appear blank for most courses while the class schedule is being finalized.
Credits: 3
Offered by: Management (Desautels Faculty Management)
Terms Offered: Summer 2025
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Summer 2025 in Visual Schedule Builder.
Description
The role of financial accounting in the reporting of the financial performance of a business. The principles, components and uses of financial accounting and reporting from a user's perspective, including the recording of accounting transactions and events, the examination of the elements of financial statements, the preparation of financial statements and the analysis of financial results.
- Summer - Section 781 (07-MAY-2009/06-AUG-2009)
- Continuing Education: requirement for CMA, CGA, the EA of AACI, and the Institute of Internal Auditors
- Continuing Studies: requirement for CMA, CGA, the EA of AACI, and the Institute of Internal Auditors
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ACCT 455. Development of Accounting Thought.
Note: For information about Fall 2025 and Winter 2026 course offerings, please check back on May 8, 2025. Until then, the "Terms offered" field will appear blank for most courses while the class schedule is being finalized.
Credits: 3
Offered by: Management (Desautels Faculty Management)
This course is not offered this catalogue year.
Description
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.
- Restriction: Open only to Accounting Honours students
- Prerequisite: ACCT 352
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Course information not available.
