ACC 600s


ACC 604 Statutory Interpretation (0.50) LECCourse ID: 011672
This course will introduce the student to the Canadian standards related to the interpretation of tax legislation and decisions of the courts.
Department Consent Required

ACC 605 International Tax (0.50) LECCourse ID: 011673
This course will introduce the student to Canadian taxation of international transactions, including the interpretation of tax treaties.
Department Consent Required

ACC 606 Business Valuations (0.50) LECCourse ID: 011674
This course will provide the fundamentals of business valuation theory and practice. Students will receive advanced standing in part of the Canadian Insitute of Chartered Business Valuators' Program of Studies.
Department Consent Required

ACC 607 Tax Issues Integration (0.50) LECCourse ID: 011675
This course will develop the students' skills in identifying and addressing tax issues, through the use of case studies.
Department Consent Required

ACC 609 Financial Statement Analysis (0.50) LECCourse ID: 011677
This course introduces fundamental tools of analysis and evaluation that are widely used in a variety of fiancial careers.
Department Consent Required

ACC 610 Public Accounting Practice (0.50) LEC,TUTCourse ID: 000003
This course is designed to enhance the students' abilities to apply knowledge of accounting principles, theories, and practices through the use of multi-dimensional case studies.
Department Consent Required

ACC 611 External Reporting (0.50) LECCourse ID: 000004
This course examines accounting standards in evolution, adopting critical perspectives of current issues.
Department Consent Required

ACC 621 System Reliability Principles and Criteria (0.50) LECCourse ID: 011484
This course will address the principles of reliable systems including availability, security, integrity and maintainability risks and control practices that can contribute to system reliability. (Course offerings will be internet-based.)
Department Consent Required

ACC 622 Electronic Commerce (0.50) LECCourse ID: 011478
This course will address the features and related implementation issues of electronic commerce systems, including order processing, payment, fulfillment, integration with other entity systems and related issues of management, performance measurement and control. (Course offerings will be internet-based.)
Department Consent Required

ACC 623 Business Technology Law (0.50) LECCourse ID: 011479
This course will address the legal issues related to information technology, including service agreements, intellectual property rights, taxation and other topics.
Department Consent Required

ACC 626 IT Assurance and Computer-Assisted Audit Techniques (0.50) LECCourse ID: 000012
This course will address audit considerations and other assurance services in computer-based information systems. (Course offering will be internet-based.)
Department Consent Required

ACC 627 Business Process Enablement and Project Management (0.50) LECCourse ID: 000013
This course will cover methods of improving business processes and managing related organizational change. (Course offering will be internet-based.)

ACC 650 Assurance and Governance (0.50) LECCourse ID: 000020
This course considers the role of risk in the context of assurance and the client's risk management process and addresses the impact of risk on an assurance provider's professional practice.
Department Consent Required

ACC 652 Forensic Accounting (0.50) SEMCourse ID: 013326
Through case-based learning this course provides insight into financial statement fraud, frauds against organizations, fraud investigations and how frauds may be prevented and detected.
Department Consent Required

ACC 662 Tax Policy (0.50) LECCourse ID: 000024
This course examines the economic, political, legal and administrative aspects of selected contemporary issues in Canadian tax policy.
Department Consent Required

ACC 680 Performance Measurement and Control systems for Implementing Strategy (0.50) LECCourse ID: 000028
This course reviews and integrates theory and practice necessary for those intending to pursue management accounting careers. It provides a comprehensive insight into the problems facing top management accounting executives and includes a number of cases designed to expose students to real world situations requiring qualitative and quantitative analysis.

ACC 681 Understanding and Managing Organizational Change (0.50) LECCourse ID: 000029
This course is designed for individuals who are interested in a deeper understanding of the process of change from a senior management perspective.

ACC 682 Measuring and Managing the Value Creation Process (0.50) LECCourse ID: 010147
By examining the fundamentals of vlue creation, this course links internal performance systems with performance in financial markets.

ACC 683 Emerging Issues in Management and Marketing (0.50) LECCourse ID: 012014
This course provides students with a review and synthesis of emerging issues in management and marketing in order to prepare students who are pursuing a career in financial management with a business background. The course will consist of assigned readings, exercises, and term projects that involve evaluation of current business issues, and an examination.
Department Consent Required

ACC 684 Strategy and Business Models (0.50) SEMCourse ID: 013327
This course examines concepts within organizational strategy and performance by exploring business models and applying an analysis framework to assess the models' connections with competivenesss and profitability.
Department Consent Required

ACC 685 Performance Management (0.50) SEMCourse ID: 013328
This course covers advanced management control topics including the design and use of performance metrics, aligning performance measurement with strategy, goal-setting and incentive programs, and risk management.
Department Consent Required

ACC 690 Topics in Accounting (0.50) LECCourse ID: 000030
One or more one-term courses will be offered at different times as announced.
Department Consent Required

ACC 700s


ACC 701 Financial Accounting Research Seminar (0.50) SEMCourse ID: 000040
Current research topics in financial accounting including applications of agency theory, capital markets theory and human information processing.

ACC 702 Management Accounting Research Seminar (0.50) SEMCourse ID: 000041
This course provides an in-depth look at the major research efforts that characterize contemporary management accounting and cost management systems. Particular emphasis is placed on field-based research techniques.

ACC 750 Auditing Research Seminar (0.50) SEMCourse ID: 000042
A broad survey of current auditing research covering: the socio-economic role of auditing in society; the agency relationships between shareholders, managers and auditors; the factors influencing the quality of auditing, in particular, experimental research into key attributes of the audit judgment process, and technological innovations such as statistical sampling, regression, and expert systems.

ACC 760 Taxation Research Seminar (0.50) SEMCourse ID: 000043
A survey of non-legal tax research in accounting. Tax research in related areas, especially economics, will also be reviewed.

ACC 770 Finance 1 (0.50) LECCourse ID: 000044
(Cross-listed with ACTSC 970)
The course introduces options and other derivative securities in different asset classes. The main focus is on methods of pricing in a multi-period setting, but continuous-time models are also discussed. Topics may include no-arbitrage pricing theory, the fundamental theory of asset pricing, complete and incomplete markets,and pricing of complex financial instruments.

ACC 771 Finance 2 (0.50) LECCourse ID: 000045
(Cross-listed with ACTSC 971)
The course discusses methods and tools for modeling of financial derivatives in the continuous-time setting. Both theory and practical applications are discussed. The first part covers methods of pricing and hedging of derivatives under different assumptions about the dynamics of the underlying economic factors. Topics normally include currency derivatives, American and exotic options, futures contracts, stochastic volatility models and mean-variance hedging. The second part deals with modeling and pricing of interest-rate products. Topics may include short interest rate models, the Heath-Jarrow-Morton Framework, and Libor and swap market models.

ACC 772 Finance 3 (0.50) LECCourse ID: 000046
(Cross-listed with ACTSC 972)
The course will cover selected and advanced topics in quantitative finance and risk management, with a particular focus on current developments. Topics may include robust and Bayesian portfolio optimization, limits to arbitrage, derivatives pricing under model uncertainty, credit risk models, and models of systematic risk.

ACC 781 Introduction to Research 1 (0.50) SEMCourse ID: 000047
ACC 781 provides an introduction to academic research in Accounting and Finance. It covers elements of scientific inference, experimental and quasi-experimental design, and various threats to valid inference.

ACC 784 Selected Topics in Research Methodology (0.50) SEMCourse ID: 000049
1 Behavioural Acct Research
2 Quant. Methods in Acct Researc
3 IT Governance
4 Analytical Methods
5 Financl Reprtng Stndrds & Regs
6 Issues in Acc & Fin Econ

ACC 800s


ACC 800 Directed Readings in Accounting (0.50) RDGCourse ID: 015394
This selected topics course is an intensive reading course on specific topics that are not available in the regular departmental course offerings. The course is supervised by a faculty member and normally requires students to undertake a systematic program of reading leading to the writing of a research paper. This course does not replace any of the required accounting PhD seminar courses. Only one reading course can count toward the required program courses. Departmental/graduate officer consent is required.
Department Consent Required