Accounting Concentration (B.Com.) (15 credits)
Offered by: Management (Desautels Faculty of Management)
Degree: Bachelor of Commerce
Program credit weight: 15
Program Description
The Accounting concentration is designed to meet the needs of Management students who want to have a good basic understanding of accounting, but do not intend to become professional accountants or accounting specialists. It is primarily oriented toward users of financial information and emphasizes breadth of knowledge in a coherent selection of courses.
This concentration complements or forms part of the B.Com., General Management program. The individual courses in the concentration also act as service courses for other areas in the Faculty for their majors or concentrations.
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.
Required Courses (6 credits)
| Course | Title | Credits |
|---|---|---|
| ACCT 351 | Intermediate Financial Accounting 1. | 3 |
Intermediate Financial Accounting 1. Terms offered: Summer 2025 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. | ||
| ACCT 361 | Management Accounting. | 3 |
Management Accounting. Terms offered: this course is not currently offered. The role of management accounting information to support internal management decisions and to provide performance incentives. | ||
Complementary Courses (9 credits)
Selected from the following:
| Course | Title | Credits |
|---|---|---|
| ACCT 352 | Intermediate Financial Accounting 2. | 3 |
Intermediate Financial Accounting 2. Terms offered: this course is not currently offered. 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. | ||
| ACCT 354 | Financial Statement Analysis. | 3 |
Financial Statement Analysis. Terms offered: this course is not currently offered. 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. | ||
| ACCT 362 | Cost Accounting. | 3 |
Cost Accounting. Terms offered: this course is not currently offered. 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. | ||
| ACCT 385 | Principles of Taxation. | 3 |
Principles of Taxation. Terms offered: this course is not currently offered. An introduction to the concepts underlying the Canadian tax system and how they are applied in relation to the taxation of individuals and businesses. | ||
| ACCT 401 | Sustainability and Environmental Accounting. | 3 |
Sustainability and Environmental Accounting. Terms offered: this course is not currently offered. 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. | ||
| ACCT 434 | Topics in Accounting 1. | 3 |
Topics in Accounting 1. Terms offered: this course is not currently offered. Topics will be selected from current issues in the Accounting Area. | ||
| ACCT 451 | Data Analytics in Capital Market. | 3 |
Data Analytics in Capital Market. Terms offered: this course is not currently offered. 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. | ||
| ACCT 452 | Financial Reporting Valuation. | 3 |
Financial Reporting Valuation. Terms offered: this course is not currently offered. 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. | ||
| ACCT 453 | Advanced Financial Accounting. | 3 |
Advanced Financial Accounting. Terms offered: this course is not currently offered. 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. | ||
| ACCT 463 | Management Control. | 3 |
Management Control. Terms offered: this course is not currently offered. 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. | ||
| ACCT 475 | Principles of Auditing. | 3 |
Principles of Auditing. Terms offered: this course is not currently offered. 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. | ||
| ACCT 486 | Business Taxation 2. | 3 |
Business Taxation 2. Terms offered: this course is not currently offered. 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. | ||