Major in Accounting [Business]

Year Two—Fall

• ACCTG 311 - Introduction to Accounting for Financial Performance
• BUS 201 - Foundations of Business
• MGTSC 312 - Probability and Statistics for Business
• MARK 301 - Introduction to Marketing
• 3 units in electives outside Business (See Note 1)

Year Two—Winter

• ACCTG 322 - Introduction to Accounting for Management Decision Making
• SEM 310 - Introduction to Management, Organization and Entrepreneurship
• FIN 301 - Introduction to Finance
• BTM 311 - Management Information Systems (See Note 4)
• 3 units in electives outside Business (See Note 1)

Year Three

• ACCTG 414 - Intermediate Financial Accounting I
• ACCTG 415 - Intermediate Financial Accounting II
• ACCTG 424 - Intermediate Management Accounting
• B LAW 301 - Legal Foundations of the Canadian Economy (See Note 2)

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• BUEC 311 - Business Economics, Organizations and Management (See Note 3) OR
• ECON 281 - Intermediate Microeconomic Theory I (See Note 3)

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• OM 352 - Operations Management (See Note 4)
• 9 units in free electives (See Note 1)
• 3 units in electives outside Business (See Note 1)

Year Four

• ACCTG 426 - Management Control Systems (See Note 5)
• 9 units in Accounting electives (See Note 6)
• 18 units in free electives (See Note 1)

Notes

1. See Policy on Elective Courses .
2. May be taken in either of Year Three or Year Four.
3. May be taken in any year except Year Two, Fall Term. Students planning to take advanced course work in Economics may wish to substitute ECON 281 , which is accepted as a substitute for BUEC 311  in the Accounting major.
4. May be taken either in Year Two, (Winter Term) or Year Three.
5. Students may choose to do ACCTG 416 , FIN 430 , OM 468  or SEM 441  in place of ACCTG 426 .
6. a. Students planning to work toward a professional accounting designation should, in addition to the requirements of the major, consider taking courses for the applicable accounting organization. See Special Students Studying to Satisfy Requirements of Professional Accounting Organizations  for information concerning the Chartered Professional Accountants.
   
   b. While students are advised to follow the sequencing of accounting courses determined by the course prerequisites, when necessary, after-degree students or students with special scheduling problems may take an accounting course and its prerequisite concurrently with permission of the Department Chair.