Accounting Major (B.Com.) (72 credits)
Offered by: Management (Desautels Faculty of Management)
Degree: Bachelor of Commerce
Program credit weight: 72
Program Description
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.
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 (60 credits)
Management Core
| Course | Title | Credits |
|---|---|---|
| MGCR 211 | Introduction to Financial Accounting. | 3 |
Introduction to Financial Accounting. Terms offered: Summer 2025 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. | ||
| MGCR 222 | Introduction to Organizational Behaviour. | 3 |
Introduction to Organizational Behaviour. Terms offered: Summer 2025 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. | ||
| MGCR 233 | Data Programming for Business. | 3 |
Data Programming for Business. Terms offered: Summer 2025 Introduction to data programming for management students. | ||
| MGCR 250 | Expressive Analysis for Management. | 3 |
Expressive Analysis for Management. Terms offered: this course is not currently offered. Focusing on skills with respect to analysis, writing and presentation in management. | ||
| MGCR 271 | Business Statistics. | 3 |
Business Statistics. Terms offered: this course is not currently offered. 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. | ||
| MGCR 293 | Managerial Economics. | 3 |
Managerial Economics. Terms offered: Summer 2025 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. | ||
| MGCR 294 | The Firm in the Macroeconomy. | 3 |
The Firm in the Macroeconomy. Terms offered: Summer 2025 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. | ||
| MGCR 331 | Information Technology Management . | 3 |
Information Technology Management . Terms offered: Summer 2025 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. | ||
| MGCR 341 | Introduction to Finance. | 3 |
Introduction to Finance. Terms offered: Summer 2025 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. | ||
| MGCR 352 | Principles of Marketing. | 3 |
Principles of Marketing. Terms offered: Summer 2025 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. | ||
| MGCR 372 | Operations Management. | 3 |
Operations Management. Terms offered: Summer 2025 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. | ||
| MGCR 382 | International Business. | 3 |
International Business. Terms offered: this course is not currently offered. 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. | ||
| MGCR 423 | Strategic Management. | 3 |
Strategic Management. Terms offered: Summer 2025 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. | ||
| MGCR 460 | Social Context of Business. | 3 |
Social Context of Business. Terms offered: Summer 2025 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. | ||
Major
| 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 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 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. | ||
| 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 455 | Development of Accounting Thought. | 3 |
Development of Accounting Thought. Terms offered: this course is not currently offered. 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. | ||
Complementary Courses (12 credits)
12 credits from the following:
| Course | Title | Credits |
|---|---|---|
| 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 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. | ||