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.

Intermediate Financial Accounting 1

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.

Cost Accounting

Accounting : The role of management accounting information to support internal management decisions and to provide performance incentives.

Management Accounting

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.

Principles of Taxation

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 utilizingEnvironmental management systems and standards. Managing corporate environmental risks and accounting for environmental costs. Environmental auditing.

Sustainability and Environmental Accounting

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

Topics in Accounting 1

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.

Data Analytics in Capital Market

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.

Financial Reporting Valuation

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.