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Bachelor of Accounting Co-operative

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  • Objectives
    The BAcc program is offered on a regular four-year basis as well as on a co-operative work/study basis for students intending to become Chartered Accountants.
  • Practical experience
    The program scheduling combines academic and work terms over a four and one-half year period. Students must register with the Institute of Chartered Accountants of Ontario on a conditional basis at the beginning of the first work period. Chartered Accountant students must accumulate a minimum of 30 months work experience, six months of which must follow the completion of the Bachelor of Accounting degree.
  • Academic Title
    Bachelor of Accounting Co-operative
  • Course description
    Year 1
    -     ACTG 1P11, 1P12 and 1P71
    -     ECON 1P91 and 1P92
    -     ITIS 1P97
    -     MATH 1P97 and 1P98
    -     one Humanities context credit

    Winter Term:
    -     ACTG 0N90

    Year 2

    Fall Term:
    -     ACTG 2P31 and 3P97
    -     ECON 2P91
    -     FNCE 2P91
    -     OPER 2P91

    Winter Term:
    -     ACTG 0N01

    Spring/Summer Sessions:
    -     ACTG 2P21, 2P32 and 3P11
    -     FNCE 3P93
    -     ETHC 3P82
    -     one Science context credit

    Year 3


    Fall Term:
    -     ACTG 0N02

    Winter Term:
    -     ACTG 0N03

    Spring/Summer Sessions:
    -     ACTG 3P23, 3P33 and 3P41 (see program note 4)
    -     OBHR 2P91

    Year 4


    Fall Term:
    -     ACTG 4P41 (see program note 4)
    -     MKTG 2P91
    -     one and one-half elective credits (see program note 1)

    Winter Term:
    -     ACTG 0N04

    Spring/Summer Sessions:
    -     ACTG 4P34, 4P42 and 4P61 (see program note 4)
    -     one-half elective credit (see program note 1)

    Year 5


    Fall Term:
    -     ACTG 4P11, 4P12 and 4P62
    -     MGMT 4P90
    -     one-half elective credit (see program note 1)

    Course Descriptions

    ACTG 1P11

    Introduction to Accounting I


    Nature and role of accounting information for planning, decision making, control and external reporting by businesses and other economic organizations.

    Lectures, discussion, 3 hours per week.

    Restriction: open to BAcc majors.

    Note: enrolment limited to 45 students per section.

    Completion of this course will replace previous assigned grade and credit obtained in ACTG 1P91.

    ACTG 1P12

    Introduction to Accounting II


    Emphasizing the application of various accounting concepts to generate information for a variety of purposes.

    Lectures, discussion, 3 hours per week.

    Restriction: open to BAcc majors.

    Prerequisite: ACTG 1P11.

    Note: enrolment limited to 45 students per section.

    Completion of this course will replace previous assigned grade and credit obtained in ACTG 2P12.

    ACTG 1P71

    The Legal Environment of Business

    Canadian legal system as it affects the modern business environment, in particular the accounting professional. Topics include financial disclosure and audit requirements, corporate finance and securities, corporate capacity and agency and professional liability for negligence and other business torts.

    Lectures, seminar, 3 hours per week.

    Restriction: open to BAcc majors.

    Note: enrolment limited to 65 students per section.

    Completion of this course will replace previous assigned grade and credit obtained in ACTG 2P40.

    ACTG 1P91

    Introduction to Financial Accounting


    Fundamental concepts of financial accounting as related to the balance sheet, income statement and statement of cash flow. Problems of income determination, asset and equity measurements and analysis of financial statements.

    Lectures, discussion, 3 hours per week.

    Restriction: open to BBA, BBE, BCB, BTEB, combined Business majors and Business minors until date specified in Registration guide. In Winter Term not open to BBA and BBE majors until date specified in Registration guide.

    Note: enrolment limited to 45 students per section.

    Completion of this course will replace previous assigned grade and credit obtained in ACTG 1P11.

    ACTG 2P12

    Introduction to Management Accounting


    Accounting for managerial decision-making, including identifying relevant data, understanding various cost accounting systems and breakeven analysis.

    Lectures, discussion, 3 hours per week.

    Restriction: open to BBA, BBE, BCB, BTEB, combined Business majors and Business minors until date specified in Registration guide. In Winter Term not open to BBA majors until date specified in Registration guide.

    Prerequisite: ACTG 1P91.

    Note: enrolment limited to 45 students per section.

    Completion of this course will replace previous assigned grade and credit obtained in ACTG 1P12.

    ACTG 2P21

    Cost and Managerial Accounting I

    Internal recording systems developed to implement and guide management planning and control emphasizing cost identification, product costing, cost behaviour and cost allocations as well as analysis and communication of relevant information to users in a professional manner.

    Lectures, discussion, 3 hours per week.

    Restriction: open to BAcc majors, BBA students approved to the accounting concentration and BBE Financial Economics option students until the date specified in the Registration guide. After that date open to students who have a minimum 70 percent major average and a minimum 60 percent non-major average. In Spring Term open to BAcc Co-op majors until date specified in Registration guide.

    Prerequisite: ACTG 1P12 or 2P12.

    Note: enrolment limited to 40 students per section.

    ACTG 2P31

    Accounting for External Reporting I

    Topics in theory preparation and analysis of external financial reports under Canadian GAAP. Topics may include the Canadian financial reporting environment, the conceptual framework underlying financial reporting, accounting information systems, revenue recognition, reporting financial performance, financial position and cash flows, and accounting for cash, temporary investments and receivables.

    Lectures, discussion, 3 hours per week.

    Restriction: open to BAcc majors and BBA students approved to the accounting concentration until the date specified in the Registration guide. After that date open to students who have a minimum 70 percent major average and a minimum 60 percent non-major average.

    Prerequisite: ACTG 1P12 or 2P12.

    Note: enrolment limited to 40 students per section.

    ACTG 2P32

    Accounting for External Reporting II

    Advanced topics in the preparation of external financial reports according to current GAAP. Use, critique and analysis of financial reports. Topics may include accounting for inventory; property, plant and equipment; intangibles; short and long term liabilities; and owners' equity.

    Lectures, discussion, 3 hours per week.

    Restriction: open to BAcc majors and BBA students approved to the accounting concentration until the date specified in the Registration guide. After that date open to students who have a minimum 70 percent major average and a minimum 60 percent non-major average. In Spring Term open to BAcc Co-op majors until date specified in Registration guide.

    Prerequisite: ACTG 2P31.

    Note: enrolment limited to 40 students per section.

    ACTG 2P40

    Commercial Law

    Basic legal considerations for the business organization.

    Lectures, discussion, 3 hours per week.

    Restriction: open to BBA, BBE, BCB and combined Business majors until date specified in Registration guide. In Spring Term open to BBA Co-op majors until date specified in Registration guide.

    Note: enrolment limited to 45 students per section.

    Completion of this course will replace previous assigned grade and credit obtained in ACTG 1P71.

    ACTG 3P11

    Auditing Concepts

    Nature of verification, audit evidence, testing, the elements of effective control structures, the use of statistical sampling and evolution of external, internal and comprehensive auditing.

    Lectures, discussion, 3 hours per week.

    Restriction: open to BAcc majors and BBA students approved to the accounting concentration until the date specified in the Registration guide. After that date open to students who have a minimum 70 percent major average and a minimum 60 percent non-major average. In Spring Term open to BAcc Co-op majors until date specified in Registration guide.

    Prerequisite: ACTG 3P97 (3P22 or MGMT 4P12).

    Note: enrolment limited to 40 students per section.

    ACTG 3P23

    Cost and Managerial Accounting II

    Continuation of the study of internal recording systems emphasizing performance evaluation, divisional performance measurement, transfer pricing, behavioural implications of accounting information and current issues including analysis and communication of relevant information to users in a professional manner.

    Lectures, discussion, 3 hours per week.

    Restriction: open to BAcc majors until the date specified in the Registration guide. After that date open to students who have a minimum 70 percent major average and a minimum 60 percent non-major average. In Spring Session open to BAcc Co-op majors until date specified in Registration guide.

    Prerequisite: ACTG 2P21.

    Note: enrolment limited to 40 students per section.

    ACTG 3P33

    Accounting for External Reporting III

    Advanced topics in the preparation of external financial reports according to current GAAP. Use, critique and analysis of these reports. Topics may include accounting for long-term investments, leases, income taxes, pensions, error analysis, cash flow statements and ethics.

    Lectures, discussion, 3 hours per week.

    Restriction: open to BAcc majors until the date specified in the Registration guide. After that date open to students who have a minimum 70 percent major average and a minimum 60 percent non-major average. In Spring Session open to BAcc Co-op majors until date specified in Registration guide.

    Prerequisite: ACTG 2P32.

    Note: enrolment limited to 40 students per section.

    ACTG 3P41

    Taxation I

    Principles underlying federal income taxation in Canada through an analysis of the Income Tax Act, R.S.C., as amended. Computation of net income for tax purposes.

    Lectures, discussion, 3 hours per week.

    Restriction: open to BAcc majors until the date specified in the Registration guide. After that date open to students who have a minimum 70 percent major average and a minimum 60 percent non-major average. In Spring Session open to BAcc Co-op students until date specified in Registration guide.

    Prerequisite: ACTG 1P12 or 2P12.

    Note: enrolment limited to 40 students per section.

    ACTG 3P97

    Accounting Information Systems

    Fundamental concepts of accounting information systems emphasizing analysis, design and implementation of information systems and internal controls.

    Lectures, discussion, 3 hours per week.

    Restriction: open to BAcc majors and BBA students approved to the accounting concentration until the date specified in the Registration guide. After that date open to students who have a minimum 70 percent major average and a minimum 60 percent non-major average.

    Prerequisites: ACTG 1P12 or 2P12; ITIS 1P97.

    Note: enrolment limited to 40 students per section.

    Completion of this course will replace previous assigned grade and credit obtained in ACTG 3P22.

    #ACTG 4P03

    Financial Analysis

    (also offered as FNCE 4P03)

    Importance and use of financial statement information in areas such as analysis of credit, equity investment, industry and competitors, analysis of mergers and acquisitions and the firm's strategy in communicating information to capital markets.

    Lectures, case discussion, 3 hours per week.

    Restriction: open to BAcc students, BBA students approved to the finance concentration and BBE financial economics option students until date specified in Registration guide.

    Prerequisite: FNCE 3P93.

    Note: enrolment limited to 40 students per section.

    ACTG 4P11

    Accounting Theory

    Economic, behavioural and ethical foundations of accounting theory including the need for and development of standards, a conceptual framework, alternatives to present accounting models and current issues.

    Lectures, discussion, 3 hours per week.

    Restriction: open to BAcc majors with a minimum of 12.0 overall credits until the date specified in the Registration guide. After that date open to students who have a minimum of 12 overall credits and a 70 percent major average and a minimum 60 percent non-major average.

    Prerequisite: ACTG 3P33.

    Note: enrolment limited to 40 students per section.

    ACTG 4P12

    Integration and Problem Solving

    Incorporates sub disciplines of accounting in the context of a wider view of organizations through the examination of applied and theoretical issues.

    Cases, discussion, 3 hours per week.

    Restriction: open to BAcc majors until the date specified in the Registration guide. After that date open to students who have a minimum 70 percent major average and a minimum 60 percent non-major average. In Fall Session, open to BAcc Co-op majors until date specified in Registration guide.

    Prerequisites: ACTG 3P23 and 4P34.

    Note: ACTG 4P34 may be taken concurrently. Enrolment limited to 40 students per section.

    ACTG 4P34

    Accounting for External Reporting IV

    Advanced topics in theory, preparation and analysis of external financial reports under Canadian GAAP. Topics may include theory and practice of consolidation procedures, accounting for international operations and financial instruments, and basics of accounting for not-for-profit organizations.

    Lectures, discussion, 3 hours per week.

    Restriction: open to BAcc majors until the date specified in the Registration guide. After that date open to students who have a minimum 70 percent major average and a minimum 60 percent non-major average. In Spring Session open to BAcc Co-op majors until date specified in Registration guide. In Fall Term not open to BAcc Co-op majors without permission of the instructor.

    Prerequisite: ACTG 3P33.

    Note: enrolment limited to 40 students per section.

    ACTG 4P40

    Tax Strategies for Planning and Decision Making

    Principles of individual and corporate taxation emphasizing the effects of federal and sub federal income taxes on decision making in business.

    Lectures, discussion, cases, 3 hours per week.

    Restriction: open to BBA, BBE Financial Economics option students and combined Business majors with a minimum of 10.0 overall credits until the date specified in the Registration guide. After that date open to students who hold a minimum 70 percent major average and a minimum 60 percent non-major average; not open to BAcc majors.

    Prerequisite: ACTG 1P12 or 2P12.

    Note: enrolment limited to 40 students per section.

    ACTG 4P41

    Taxation II


    Computation of taxable income and taxes payable for individuals and corporations. Rights and obligations of the taxpayer. Determination of the effects of federal income taxes on decision-making.

    Lectures, discussion, 3 hours per week.

    Restriction: open to BAcc majors until the date specified in the Registration guide. After that date open to students who have a minimum 70 percent major average and a minimum 60 percent non-major average.

    Prerequisite: ACTG 3P41.

    Note: enrolment limited to 40 students per section.

    ACTG 4P42

    Taxation III

    Topics include tax implications of changes in corporate structures, corporate distributions, rollovers and shareholder/manager remuneration, trusts and partnerships.

    Lectures, discussion, 3 hours per week.

    Restriction: open to BAcc majors until the date specified in the Registration guide. After that date open to students who have a minimum of 12.0 overall credits and a 70 percent major average and a minimum 60 percent non-major average. In Spring Session open to BAcc Co-op majors until date specified in Registration guide.

    Prerequisite: ACTG 4P41.

    Note: enrolment limited to 40 students per section.

    ACTG 4P61

    External Auditing I

    Financial statement audit including the professional and legal responsibilities of the auditor, generally accepted auditing standards, risk, materiality and the planning and execution of the audit.

    Lectures, discussion, 3 hours per week.

    Restriction: open to BAcc majors with a minimum of 12.0 overall credits until the date specified in the Registration guide. After that date open to students who have a minimum of 12.0 overall credits and a 70 percent major average and a minimum 60 percent non-major average. In Spring Session open to BAcc Co-op majors until date specified in Registration guide. In Fall Term not open to BAcc co-op majors without permission of the instructor.

    Prerequisite: ACTG 3P11.

    Note: enrolment limited to 40 students per section.

    ACTG 4P62

    External Auditing II

    Emphasis on the completion of the audit, evaluation of results, audit reports, review engagements and current topics.

    Lectures, discussion, 3 hours per week.

    Restriction: open to BAcc majors until the date specified in the Registration guide. After that date open to students who have a minimum 70 percent major average and a minimum 60 percent non-major average. In Fall Session, open to BAcc Co-op majors until date specified in Registration guide.

    Prerequisite: ACTG 4P61.

    Note: enrolment limited to 40 students per section.

    ACTG 4P91

    Research Topic

    Directed intensive study or research under the supervision of a faculty member in an area in which the student has shown particular competence.

    Restriction: open to BAcc, BBA and combined Business majors with a minimum of 13.5 overall credits and permission of the Chair and supervising faculty member.

    Note: to be chosen in consultation with the supervising faculty member.

    ACTG 4V90-4V99

    Topics in Accounting

    Courses in specialized areas within the discipline.

    Lectures, discussion, 3 hours per week.

    Restriction: open to BAcc, BBA and combined Business majors.

    CO-OP COURSES

    ACTG 0N01

    Work Placement I

    First co-op work placement (4 months) with an approved employer.

    Restriction: open to BAcc Co-op students.

    ACTG 0N02

    Work Placement II

    Second co-op work placement (4 months) with an approved employer.

    Restriction: open to BAcc Co-op students.

    ACTG 0N03

    Work Placement III

    Third co-op work placement (4 months) with an approved employer.

    Restriction: open to BAcc Co-op students.

    ACTG 0N04

    Work Placement IV

    Optional co-op work placement (4 months) with an approved employer.

    Restriction: open to BAcc Co-op students.

    ACTG 0N05

    Work Placement V

    Optional co-op work placement (4 months) with an approved employer.

    Restriction: open to BAcc Co-op students.

    ACTG 0N90

    Co-op Training and Development

    Framework for the development of learning objectives by students for individual work terms. Includes orientation to the Co-op experience goal setting, résumé preparation, interview skills preparation.

    Lectures, presentation, site visits, 2 hours per week.

    Restriction: open to BAcc Co-op students.

    ADMI 0N11

    Work Placement I

    First co-op work placement (4 months) with an approved employer.

    Restriction: open to BBA Co-op students.

    ADMI 0N12

    Work Placement II

    Second co-op work placement (4 months) with an approved employer.

    Restriction: open to BBA Co-op students.

    ADMI 0N13

    Work Placement III

    Third co-op work placement (4 months) with an approved employer.

    Restriction: open to BBA Co-op students.

    ADMI 0N14

    Work Placement IV

    Optional co-op work placement (4 months) with an approved employer.

    Restriction: open to BBA Co-op students.

    ADMI 0N15

    Work Placement V

    Optional co-op work placement (4 months) with an approved employer.

    Restriction: open to BBA Co-op students.

    ADMI 0N90

    Co-op Training and Development

    Framework for the development of learning objectives by students for individual work terms. Includes orientation to the Co-op experience goal setting, résumé preparation, interview skills preparation.

    Lectures, presentation, site visits, 2 hours per week.

    Restriction: open to BBA Co-op students.

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