Together with MGAC02H3, this course examines financial reporting in Canada. Through case analysis and the technical material covered, students will build on their knowledge covered in MGAB01H3, MGAB02H3 and, to a lesser extent, MGAB03H3.

This course is a continuation of MGAC01H3. Students will further develop their case writing, technical skills and professional judgment through the study of several complex topics. Topics include leases, bonds, pensions, future taxes and earnings per share.

An examination of various cost accumulation and performance evaluation systems and decision-making tools. Topics include job and process costing, flexible budgeting, and variance analysis and cost allocations.

An introduction to the principles and practice of auditing. The course is designed to provide students with a foundation in the theoretical and practical approaches to auditing by emphasizing auditing theory and concepts, with some discussion of audit procedures and the legal and professional responsibilities of the auditor.

First of two courses in Canadian income taxation. It provides the student with detailed instruction in income taxation as it applies to individuals and small unincorporated businesses. Current tax laws are applied to practical problems and cases. Covers employment income, business and property income, and computation of tax for individuals.

This course is intended to help students understand the information systems that are a critical component of modern organizations. The course covers the technology, design, and application of data processing and information systems, with emphasis on managerial judgment and decision-making. This course includes work-integrated-learning components, and satisfies the WIL requirement of the BBA degree.

This course covers special topics in the area of accounting. The specific topics will vary from year to year, but could include topics in: data analytics for accounting profession, accounting for finance professionals, forensic accounting, bankruptcy management and integrated reporting, etc. The specific topics to be covered will be set out in the syllabus for the course for each semester in which it is offered.

An extension of the study of areas covered in the introductory audit course and will include the application of risk and materiality to more advanced topic areas such as pension and comprehensive auditing. Other topics include special reports, future oriented financial information and prospectuses. This will include a review of current developments and literature.

An examination of how organizations support the implementation of strategy through the design of planning processes, performance evaluation, reward systems and HR policies, as well as corporate culture. Class discussion will be based on case studies that illustrate a variety of system designs in manufacturing, service, financial, marketing and professional organizations, including international contexts. This course includes work-integrated-learning components, and satisfies the WIL requirement of the BBA degree.

This course examines issues in Corporate Governance in today’s business environment. Through case studies of corporate “ethical scandals”, students will consider workplace ethical risks, opportunities and legal issues. Students will also examine professional accounting in the public interest as well as accounting and planning for sustainability. This course includes work-integrated-learning components, and satisfies the WIL requirement of the BBA degree.

An in-depth study of advanced financial accounting topics: long-term inter-corporate investment; consolidation (including advanced measurements and reporting issues); foreign currency translation and consolidation of foreign subsidiaries and non-profit and public sector accounting. This course is critical to the education of students preparing for a career in accounting.

Through case analysis and literature review, this seminar addresses a variety of controversial reporting issues, impression management, the politics of standard setting and the institutional context. Topics may include: international harmonization, special purpose entities, whistle-blowing, the environment and social responsibility and professional education and career issues.

This course is designed to give the student an understanding of the more complex issues of federal income taxation, by applying current tax law to practical problems and cases. Topics include: computation of corporate taxes, corporate distributions, corporate re-organizations, partnerships, trusts, and individual and corporate tax planning.

A capstone case course integrating critical thinking, problem solving, professional judgement and ethics. Business simulations will strategically include the specific technical competency areas and the enabling skills of the CPA Competency Map. This course should be taken as part of the last 5.0 credits of the Specialist/Specialist Co-op in Management and Accounting.

An overview of international accounting and financial reporting practices with a focus on accounting issues related to international business activities and foreign operations. Understanding the framework used in establishing international accounting standards, preparation and translation of financial statements, transfer pricing and taxation, internal and external auditing issues and discussion of the role of accounting and performance measurement for multinational corporations.

This course covers special topics in the area of accounting. The special topics will vary from year to year but could include topics in bankruptcies, forensic accounting, controversial issues in financial reporting, accounting principles for non-accounting students, accounting for international business, accounting for climate change, ESG accounting and Accounting for general financial literacy. The specific topics to be covered will be set out in the syllabus for the course for the term in which the course is offered.

Economic theory of the firm and the consumer. Although calculus is not used in this course, algebra and graphs are used extensively to illuminate economic analysis.
Note: This course is not for students interested in applying to the Specialists in Management and Economics leading to the B.B.A or for the Major program in Economics.

Economic theory of the firm and the consumer. Calculus, algebra and graphs are used extensively. The course is oriented towards students interested in the Specialist Program in Management, the Specialist program in Economics for Management Studies, and the Major Program in Economics for Management Studies.

Topics include output, employment, prices, interest rates and exchange rates. Although calculus is not used in this course, algebra and graphs are used extensively to illuminate economic analysis.
Note: This course is not for students interested in applying to the Specialists in Management and Economics leading to the B.B.A or for the Major program in Economics.

Study of the determinants of output, employment, prices, interest rates and exchange rates. Calculus, algebra and graphs are used extensively. The course is oriented towards students interested in the Specialist Program in Management, the Specialist program in Economics for Management Studies, and the Major Program in Economics for Management Studies.

This course covers the intermediate level development of the principles of microeconomic theory. The emphasis is on static partial equilibrium analysis. Topics covered include: consumer theory, theory of production, theory of the firm, perfect competition and monopoly. This course does not qualify as a credit for either the Major in Economics for Management Studies or the B.B.A.

Intermediate level development of the principles of microeconomic theory. The course will cover the same topics as MGEB01H3 but will employ techniques involving calculus so as to make the theory clearer to students. Enrolment is limited to students registered in programs requiring this course.

Intermediate level development of the principles of macroeconomic theory. Topics covered include: theory of output, employment and the price level. This course does not qualify as a credit for either the Major in Economics for Management Studies or for the B.B.A.

Intermediate level development of the principles of macroeconomic theory. The course will cover the same topics as MGEB05H3 but will employ techniques involving calculus so as to make the theory clearer to students. Enrolment is limited to students registered in programs requiring this course.

An introduction to probability and statistics as used in economic analysis. Topics to be covered include: descriptive statistics, probability, special probability distributions, sampling theory, confidence intervals. Enrolment is limited to students registered in programs requiring this course.

A second course in probability and statistics as used in economic analysis. Topics to be covered include: confidence intervals, hypothesis testing, simple and multiple regression. Enrolment is limited to students registered in programs requiring this course.

A study of decision-making by governments from an economic perspective. The course begins by examining various rationales for public involvement in the economy and then examines a number of theories explaining the way decisions are actually made in the public sector. The course concludes with a number of case studies of Canadian policy making.

Cost-Benefit Analysis (CBA) is a key policy-evaluation tool developed by economists to assess government policy alternatives and provide advice to governments. In this course, we learn the key assumption behind and techniques used by CBA and how to apply these methods in practice.

Continuing development of the principles of microeconomic theory. This course will build on the theory developed in MGEB02H3. Topics will be chosen from a list which includes: monopoly, price discrimination, product differentiation, oligopoly, game theory, general equilibrium analysis, externalities and public goods. Enrolment is limited to students registered in programs requiring this course.

Continuing development of the principles of macroeconomic theory. The course will build on the theory developed in MGEB06H3. Topics will be chosen from a list including consumption theory, investment, exchange rates, rational expectations, inflation, neo-Keynesian economics, monetary and fiscal policy. Enrolment is limited to students registered in programs requiring this course.