Concordia University

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Major in Accountancy

The major in Accountancy requires 24 credits. They include five required courses (15 credits) and 9 additional elective credits offered by the Department.

Flowchart of the ACCO major courses

 

Required courses
Offered by: Accountancy
Program: Undergraduate

Intensive study is made of the theory and practice of external financial reporting by business organizations, focusing on concepts and procedures underlying the measurement of assets and the determination of income.

Prerequisites & notes

Prerequisite: COMM 305 previously or concurrently.

Offered by: Accountancy
Program: Undergraduate

This course continues the intensive study of ACCO 310, with particular emphasis on accounting for liabilities, shareholders' equity, and other related topics such as earnings per share, pension accounting, and accounting for income taxes.

Prerequisites & notes

Prerequisite: ACCO 310.

Offered by: Accountancy
Program: Undergraduate

Prerequisite: COMM 305. This course provides an examination of the techniques, systems, and procedures applicable to the managerial use of accounting information for planning, decisionmaking, and control. Topics include cost accumulation and allocation, product and process costing, fl exible budgeting and variance analysis, evaluation of managerial performance, and transfer pricing.

Offered by: Accountancy
Program: Undergraduate

Prerequisite: COMM 217. This course examines the federal income tax structure, including the taxation of employment, business, property income, and capital gains of individuals and corporations.

Offered by: Accountancy
Program: Undergraduate

Prerequisite: ACCO 320. This course examines the theoretical foundations of the contemporary approach to financial reporting, and the political and pragmatic considerations in the development of the conceptual framework underlying current accounting standards. Alternative theories of accounting are discussed and controversial areas are emphasized.


+9 credits at the 300- or 400-level chosen from the following
Offered by: Accountancy
Program: Undergraduate

This course examines the role of computerized accounting information systems (AIS) in organizations. Students learn how to justify, design, and utilize AIS to provide pertinent information to managers for decision making. The course helps to identify appropriate usage of information technology in specific accounting contexts. Topics include e-business, computer fraud, information systems security and controls, systems analysis, and management of information technology.

Prerequisites & notes

Prerequisite: COMM 226 or 301, 305; ACCO 310.

Offered by: Accountancy
Program: Undergraduate

Prerequisite: COMM 305, 308. This course explores the usefulness and limitations of financial statements for investment and credit decisions. It focuses on the interpretation of the information contained in financial statements which reflect the economic characteristics of the firm and its strategic business decisions. Instruments and techniques for financial statement analysis are discussed and applied to case studies and actual companies.

Prerequisites & notes

NOTE: Students in the Accountancy Major may not take this course for credit.

NOTE: This course would be useful for students in Finance and Management.

Offered by: Accountancy
Program: Undergraduate

TBC

Offered by: Accountancy
Program: Undergraduate

This course familiarizes the student with individual and corporate taxation in the U.S. The use of professional judgment in the application of tax planning recommendations is also addressed in this course.

Prerequisites & notes

Prerequisite: COMM 217 or ACCO 230

Students who have received credit for this topic under an ACCO 470 number may not take this course for credit.

Offered by: Accountancy
Program: Undergraduate

This course examines the theory and practice of accounting for inter­corporate investments, business combinations, consolidation of financial statements, and foreign currency trans­actions and operations.

Prerequisites & notes

Prerequisite: ACCO 320.

Offered by: Accountancy
Program: Undergraduate

This course addresses special topics in accounting including financial reporting for not-for-profit organizations and government entities. Governance, social responsibility concepts, and accountability frameworks are illustrated by comparing the practices of selected organizations with authoritative standards.

Prerequisites & notes

Prerequisite: ACCO 320.

Students who have received credit for ACCO 410 may not take this course for credit.

Offered by: Accountancy
Program: Undergraduate

Prerequisite: ACCO 320. This course introduces the theory and concepts that underlie the financial accounting, control, and reporting in not-for-profit organizations. General concepts and principles will be illustrated by comparing the practices of selected not-for-profit organizations, including local and federal governments and universities, with authoritative standards.

Offered by: Accountancy
Program: Undergraduate

This course integrates topics in financial and management accounting, finance, and business strategy covered in previous courses. Students are involved in a case environment that requires them to analyze the external and internal environments of a business, perform financial analysis, evaluate alternatives, and recommend a plan of action. Students are introduced to enterprise resource planning (ERP) platforms used in companies, asset financing, and aspects of commercial lending to assess financing alternatives.

Prerequisites & notes

Prerequisite: ACCO 320, 330; COMM 401 previously or concurrently

Students who have received credit for this topic under an ACCO 470 number may not take this course for credit.

Offered by: Accountancy
Program: Undergraduate

This course provides core knowledge regarding the federal taxation of corporations, partnerships, and trusts. It introduces analytical skills needed to make decisions regarding various business transfers, combinations, incorporation and estate planning issues for corporations and shareholders.

Prerequisites & notes

Prerequisite: ACCO 340.

Offered by: Accountancy
Program:

This course examines the principles of and methodology used in fraud detection and deterrence. Topics covered may include skimming, cash larceny, cheque tampering, billing, payroll and expense reimbursement schemes, non-cash misappropriations, corruption, fraudulent financial statements, conducting investigations and interviewing witnesses. This course may also examine auditors' legal responsibilities towards fraud, the evaluation of internal controls and important pieces of legislation such as the Sarbanes-Oxley Act and the Criminal Code. Finally, the ethical aspects associated with fraud are discussed. Class sessions consist of lectures, real-life fraud case discussions and the presentation of DVDs from the Association of Certified Fraud Examiners.

Prerequisites & notes

Prerequisite: COMM 217, 315.

Students who have received credit for this topic under an ACCO 470 number may not take this course for credit.

Offered by: Accountancy
Program: Undergraduate

This course covers important topics and concepts in auditing and assurance services. It builds on audit principles covered in previous courses and introduces specialized and advanced topics that are of particular importance to professional accountants. In covering topics and their application, the course focuses on decision-making processes followed by auditors

Prerequisites & notes

Prerequisite: ACCO 320, 360; or ACCO 450.

NOTE: Students who have received credit for this topic under an ACCO 470 number may not take this course for credit.

Offered by: Accountancy
Program: Undergraduate

This course is intended to complement accounting courses taken previously or concurrently at the senior level. It provides an opportunity for more intensive study in one or more specific topics in accounting.

Prerequisites & notes

Prerequisite: Written permission of the Department.

Specific topics for this course and prerequisites relevant in each case will be stated in the Undergraduate Class Schedule.


Notes:

  • All Business courses are 3 credits in length.
  • All BComm students are required to declare a Major.
  • Students can declare a business double major in the BComm program, replacing any previously declared business minor. The John Molson School of Business may impose quotas on some majors.
  • The information above is strictly for the 90-credit program.
  • To review the course requirements for your year of entry in the program please refer to the course calendar or degree worksheet for that year.

 

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