Major Accounting (69 credits)

Offered by: Management     Degree: Bachelor of Commerce

Program Requirements

The B.Com.; Major in Accounting focuses on preparing, interpreting, and utilizing the financial and managerial information of an organization. The program includes financial and managerial accounting, auditing, and taxation.

Required Courses (57 credits)

Management Core

  • MGCR 211 Introduction to Financial Accounting (3 credits)

    Offered by: Management (Desautels Faculty of Management)

    Overview

    Management Core : 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.

    Terms: Fall 2024, Winter 2025

    Instructors: Zhang, Jingjing; Lee, Dongyoung (Fall) Roh, Yongoh (Winter)

    • Restriction: Not open to U0 students.

  • MGCR 222 Introduction to Organizational Behaviour (3 credits)

    Offered by: Management (Desautels Faculty of Management)

    Overview

    Management Core : Individual motivation and communication style; group dynamics as related to problem solving and decision making, leadership style, work structuring and the larger environment. Interdependence of individual, group and organization task and structure.

    Terms: Fall 2024, Winter 2025

    Instructors: Findlay, Sylvia Miriyam; Gordon, Sarah; Ody-Brasier, Amandine (Fall) Mackey, Jeraul; Dakhlallah, Diana; Galperin, Roman (Winter)

    • Restriction: Not open to U0 students.

  • MGCR 250 Expressive Analysis for Management. (3 credits)

    Offered by: Management (Desautels Faculty of Management)

    Overview

    Management Core : Focusing on skills with respect to analysis, writing and presentation in management.

    Terms: Fall 2024, Winter 2025

    Instructors: Holmgren, Lindsay (Fall) Holmgren, Lindsay (Winter)

    • Open to U0 and U1 B.Com. students. Not open to students who have taken BUSA 250.

  • MGCR 271 Business Statistics (3 credits)

    Offered by: Management (Desautels Faculty of Management)

    Overview

    Management Core : Statistical concepts and methodology, their application to managerial decision-making, real-life data, problem-solving and spreadsheet modeling. Topics include: descriptive statistics; normal distributions, sampling distributions and estimation, hypothesis testing for one and two populations, goodness of fit, analysis of variance, simple and multiple regression.

    Terms: Fall 2024, Winter 2025

    Instructors: Frieden, Gabriel; Glew, Rob (Fall) Farajollahzadeh, Setareh; Frieden, Gabriel; Glew, Rob (Winter)

    • Prerequisite: MATH 122 and MATH 123 or equivalent

    • Restriction: Not open to U0 students. Not open to students who have taken or are taking ECON 227D1/D2, ECON 257D1/D2, MATH 203 at McGill, MATH 204, MATH 324, PSYC 204; students with an exemption from High School or CEGEP for MATH 203 will NOT be exempt from MCGR 271.

    • You may not be able to receive credit for this course and other statistic courses. Be sure to check the Course Overlap section under Faculty Degree Requirements in the Arts or Science section of the Calendar.

  • MGCR 293 Managerial Economics (3 credits)

    Offered by: Management (Desautels Faculty of Management)

    Overview

    Management Core : The course focuses on the application of economic theory to management problems and the economic foundations of marketing, finance, and production. Attention is given to the following topics: price and cost analysis; demand and supply analysis, conditions of competition.

    Terms: Fall 2024, Winter 2025

    Instructors: Sidthidet, Taweewan (Fall) Madan, Sujata (Winter)

  • MGCR 294 The Firm in the Macroeconomy (3 credits)

    Offered by: Management (Desautels Faculty of Management)

    Overview

    Management Core : Topics and tools of macroeconomics such as national accounting, the IS-LM model, the drivers of output and business cycles, and the basics of monetary policy and inflation. Emphasis on financial markets, the role of expectations, and the reasons for possible deviations from full information market efficiency.

    Terms: Fall 2024, Winter 2025

    Instructors: Ghosh, Anisha; Augustin, Patrick (Winter)

  • MGCR 331 Information Technology Management (3 credits)

    Offered by: Management (Desautels Faculty of Management)

    Overview

    Management Core : Introduction to principles and concepts of information systems in organizations. Topics include information technology, transaction processing systems, decision support systems, database and systems development. Students are required to have background preparation on basic micro computer skills including spreadsheet and word-processing.

    Terms: Fall 2024, Winter 2025

    Instructors: Tanguay, Sol; Goodman, Matthew (Fall) Tanguay, Sol (Winter)

    • Restriction: Not open to U0 students.

  • MGCR 341 Introduction to Finance (3 credits)

    Offered by: Management (Desautels Faculty of Management)

    Overview

    Management Core : An introduction to the principles, issues, and institutions of Finance. Topics include valuation, risk, capital investment, financial structure, cost of capital, working capital management, financial markets, and securities.

    Terms: Fall 2024, Winter 2025

    Instructors: di Pietro, Vadim (Fall) De Motta, Adolfo; di Pietro, Vadim (Winter)

    • Corequisite: MGCR 271 or equivalent

    • Restriction: Not open to U0 students.

  • MGCR 352 Principles of Marketing (3 credits)

    Offered by: Management (Desautels Faculty of Management)

    Overview

    Management Core : Introduction to marketing principles, focusing on problem solving and decision making. Topics include: the marketing concept; marketing strategies; buyer behaviour; Canadian demographics; internal and external constraints; product; promotion; distribution; price. Lectures, text material and case studies.

    Terms: Fall 2024, Winter 2025

    Instructors: Etemad, Hamid; Aronovitch, Aviva (Fall) Doré, Bruce; Zhao, Clarice (Winter)

    • Restrictions: Open to U1, U2, U3 students.

  • MGCR 372 Operations Management. (3 credits)

    Offered by: Management (Desautels Faculty of Management)

    Overview

    Management Core : Design, planning, establishment, control, and improvement of the activities/processes that create a firm's final products and/or services. The interaction of operations with other business areas will also be discussed. Topics include forecasting, product and process design, waiting lines, capacity planning, inventory management and total quality management.

    Terms: Fall 2024, Winter 2025

    Instructors: Ding, Yichuan Daniel; Cohen, Maxime (Fall) Bai, Bing; Hariss, Rim; Glew, Rob (Winter)

    • Prerequisite: MGCR 271 or equivalent

    • Restrictions: Open to U1, U2, U3 students. Not open to students who have taken MGCR 472.

  • MGCR 382 International Business (3 credits)

    Offered by: Management (Desautels Faculty of Management)

    Overview

    Management Core : An introduction to the world of international business. Economic foundations of international trade and investment. The international trade, finance, and regulatory frameworks. Relations between international companies and nation-states, including costs and benefits of foreign investment and alternative controls and responses. Effects of local environmental characteristics on the operations of multi-national enterprises.

    Terms: Fall 2024, Winter 2025

    Instructors: Melville, Donald; Zavosh, Ghahhar (Fall) Melville, Donald; Zavosh, Ghahhar (Winter)

    • Restriction: Not open to U0 students.

  • MGCR 423 Strategic Management (3 credits)

    Offered by: Management (Desautels Faculty of Management)

    Overview

    Management Core : An integrative and interdisciplinary introduction to strategy formation and execution. Concepts, tools, and practical application to understand how firms leverage resources and capabilities to gain competitive advantage in dynamic, contemporary industries. Strategic positioning, organizational design, and managerial action for the long-term success of businesses and positive social and ecological outcomes.

    Terms: Fall 2024, Winter 2025

    Instructors: Banerjee, Mitali; Zavosh, Ghahhar (Fall) David, Robert James; An, Kwangjun; Moore, Karl (Winter)

    • Restriction: Open to U2, U3 students only

  • MGCR 460 Social Context of Business. (3 credits)

    Offered by: Management (Desautels Faculty of Management)

    Overview

    Management Core : Examination of how business interacts with the larger society. Exploration of the development of modern capitalist society, and the dilemmas that organizations face in acting in a socially responsible manner. Examination of these issues with reference to sustainable development, business ethics, globalization and developing countries, and political activity.

    Terms: Fall 2024, Winter 2025

    Instructors: Fangwa Nantcho, Anicet (Fall) Holmgren, Lindsay (Winter)

    • Restrictions: Open to U2 and U3 students. Not open to students who have taken MGCR 360.

Major

  • 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 2024, Winter 2025

    Instructors: Marginson, Melissa (Fall) Cecere, Ralph (Winter)

  • 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 2024, Winter 2025

    Instructors: Abrams, Amanda (Fall) Abrams, Amanda (Winter)

  • 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 2024, Winter 2025

    Instructors: Oh, Seunghwan (Fall) Cecere, Ralph (Winter)

  • 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 2024, Winter 2025

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

  • 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 2024, Winter 2025

    Instructors: Joshi, Preetika (Fall) Marginson, Melissa (Winter)

  • 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 2024, Winter 2025

    Instructors: Oh, Seunghwan (Fall)

Complementary Courses (12 credits)

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 2024, Winter 2025

    Instructors: Cecere, Ralph (Fall) Cote, Matthew (Winter)

  • ACCT 401 Sustainability and Environmental Accounting (3 credits)

    Offered by: Management (Desautels Faculty of Management)

    Overview

    Accounting : Developing measures of corporate environmental performance, assessing their reliability and reporting to external stakeholders. Using sustainability metrics in strategic and operational business decisions. Implementing and utilizing Environmental management systems and standards. Managing corporate environmental risks and accounting for environmental costs. Environmental auditing.

    Terms: Winter 2025

    Instructors: Tan, Hongping (Winter)

    • Prerequisite: MGCR 211

    • Open only to U2 and U3 students.

  • ACCT 434 Topics in Accounting 1 (3 credits)

    Offered by: Management (Desautels Faculty of Management)

    Overview

    Accounting : Topics will be selected from current issues in the Accounting Area.

    Terms: This course is not scheduled for the 2024-2025 academic year.

    Instructors: There are no professors associated with this course for the 2024-2025 academic year.

    • Prerequisite: MGCR 211

    • Restriction: Open to U2 and U3 students.

  • ACCT 451 Data Analytics in Capital Market (3 credits)

    Offered by: Management (Desautels Faculty of Management)

    Overview

    Accounting : Exploration of how financial and non-financial metrics can be linked to business performance through experiential learning, with a focus on financial statement analysis, earnings and return predictability, textural analysis, earnings management and fraud detection. Introduction to SAS software and financial accounting databases such as CRSP, Compustat, and I/B/E/S, and alternative data sources such as SEC Edgar that enables work across different database to make better financial statement analysis and decisions.

    Terms: Winter 2025

    Instructors: Tan, Hongping (Winter)

  • 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 2025

    Instructors: There are no professors associated with this course for the 2024-2025 academic year.

  • 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 2024, Winter 2025

    Instructors: Levy, Philippe (Fall) Cote, Matthew (Winter)

  • 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 2024, Winter 2025

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

  • 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 2024, Winter 2025

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

  • 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 2024, Winter 2025

    Instructors: Marginson, Melissa (Fall) Marginson, Melissa (Winter)

Desautels Faculty of Management—2024-2025 (last updated Apr. 3, 2024) (disclaimer)
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