tmu-courses-api

{ "Accounting": [ { "code": "ACC 100", "name": "Introductory Financial Accounting", "description": "The course is designed to give students a basic understanding of accounting for business decisions. Accounting is the language of business. The course will emphasize how transactions impact the accounting equation (Assets = Liabilities + Shareholders' Equity). Detailed journal entries will not be emphasized. Accounting 100 will emphasize the decision-makers or users. The course should be taken by students who don't want to become accountants, but want to gain a basic understanding of accounting.", "weekly contact": "Lecture 3 hrs.", "gpa weight": "1.00", "billing unit": "1", "course count": "1.00", "prerequisites": "None", "corequisites": "None", "antirequisites": "ACC 110 and AFA 100", "custom requisites": "None" }, { "code": "ACC 110", "name": "Financial Accounting", "description": "Designed to prepare students for an Accounting Minor, this course will introduce you to the interesting and challenging field of Financial Accounting. This is a language designed to capture, summarize, and communicate the economic facts about an organization in a set of financial statements and the related descriptive notes. The principles of accounting and reporting to various users that are external to the organization and emphasize the decision-makers or users. Financial statement content and the uses and limitations of this information.", "weekly contact": "Lecture 3 hrs.", "gpa weight": "1.00", "billing unit": "1", "course count": "1.00", "prerequisites": "None", "corequisites": "None", "antirequisites": "ACC 100 and AFA 100", "custom requisites": "None" }, { "code": "ACC 333", "name": "Core Concepts of Accounting", "description": "This course is for students who have completed ACC 100 and ACC 406 and wish to minor in either Accounting or Finance. This is a demanding course that should prepare you for Intermediate Accounting.", "weekly contact": "Lecture 3 hrs.", "gpa weight": "1.00", "billing unit": "1", "course count": "1.00", "prerequisites": "ACC 100 and ACC 406", "corequisites": "None", "antirequisites": "None", "custom requisites": "None" }, { "code": "ACC 340", "name": "Financial Management", "description": "A primary purpose of business is to increase shareholder value by satisfying the needs of customers. This course will \"follow the money\" by examining the sources and uses of financial resources to facilitate the realization of the company's strategic objectives. This course further develops the student's knowledge of accounting and finance including essential concepts that drive business success. Topics include sources of financing, financial statement analysis, strategic budgeting and profit planning, different costs for different purposes, and management control systems. This course is not available to programs within the Ted Rogers School of Management. (Formerly FIN 305)", "weekly contact": "Lecture 3 hrs.", "gpa weight": "1.00", "billing unit": "1", "course count": "1.00", "prerequisites": "BSM 200", "corequisites": "None", "antirequisites": "ACC 100, ACC 110, AFA 100", "custom requisites": "Not available to Ted Rogers School of Management students." }, { "code": "ACC 406", "name": "Introductory Management Accounting", "description": "Designed for non-accounting majors, this course introduces the basic management accounting concepts to business students. Topics covered provide a good balance between the concepts and procedures used in the accumulation and use of date by management accountants to facilitate planning and decision-making. Cost behaviour and its implications for planning, reporting to management and control is stressed.", "weekly contact": "Lecture 3 hrs.", "gpa weight": "1.00", "billing unit": "1", "course count": "1.00", "prerequisites": "ACC 100 or ACC 110 or AFA 100 or Business Management Special student", "corequisites": "None", "antirequisites": "ACC 410, AFA 200, HSM 407, HTA 402", "custom requisites": "None" }, { "code": "ACC 410", "name": "Management Accounting", "description": "Designed to prepare students for an Accounting Minor, this course introduces the basic management accounting concepts to business students. Topics covered provide a good balance between the concepts and procedures used in the accumulation and use of data by management accountants to facilitate planning and decision making. Cost behaviour and its implications for planning, reporting to management and control is stressed.", "weekly contact": "Lecture 3 hrs.", "gpa weight": "1.00", "billing unit": "1", "course count": "1.00", "prerequisites": "ACC 110 or AFA 100", "corequisites": "None", "antirequisites": "ACC 406 and AFA 200", "custom requisites": "None" }, { "code": "ACC 414", "name": "Intermediate Accounting I", "description": "This course reviews and embellishes the financial reporting requirements as presented in generally accepted accounting principles (GAAP). The topics will include revenue recognition and the asset side of the balance sheet. Students should expect to use and expand on the application of all the generally accepted accounting principles and concepts covered in introductory financial and management accounting courses. To be successful in the course, students should be prepared to work independently outside the class sessions.", "weekly contact": "Lecture 3 hrs.", "gpa weight": "1.00", "billing unit": "1", "course count": "1.00", "prerequisites": "ACC 333 or ACC 410 or AFA 200", "corequisites": "None", "antirequisites": "None", "custom requisites": "None" }, { "code": "ACC 450", "name": "Intermediate Financial Accounting I", "description": "This course reviews and embellishes the financial reporting requirements as presented in generally accepted accounting principles (GAAP). The topics will include revenue recognition and the asset side of the balance sheet. Case analysis is integrated, and data analytics are emphasized. Students should expect to use and expand on the application of all the generally accepted accounting principles and concepts covered in introductory financial and management accounting courses. To be successful in the course, students should be prepared to work independently outside the class sessions.", "weekly contact": "Lecture 3 hrs.", "gpa weight": "1.00", "billing unit": "1", "course count": "1.00", "prerequisites": "ACC 410 or ACC 333 or AFA 200", "corequisites": "None", "antirequisites": "None", "custom requisites": "None" }, { "code": "ACC 504", "name": "Accounting Cases and Concepts I", "description": "This course begins with a conceptual review of accounting principles, and reviews issues studied in earlier courses such as revenue recognition, the treatment of research and development cost, and insolvency. Students are also introduced to accounting in the not-for-profit sector, and issues in international accounting. This course emphasizes the role of communication in the accounting profession. Critical thinking and problem solving skills are developed through extensive use of case analysis.", "weekly contact": "Lecture 3 hrs.", "gpa weight": "1.00", "billing unit": "1", "course count": "1.00", "prerequisites": "None", "corequisites": "None", "antirequisites": "None", "custom requisites": "None" }, { "code": "ACC 507", "name": "Accounting for Managers", "description": "This course is intended for students who intend on pursuing a career as a manager in the public or private sector. Managers make use of accounting information when making most operating and financial decisions. It is important that financial and management reporting issues be studied at an advanced level.", "weekly contact": "Lecture 3 hrs.", "gpa weight": "1.00", "billing unit": "1", "course count": "1.00", "prerequisites": "ACC 414", "corequisites": "None", "antirequisites": "None", "custom requisites": "None" }, { "code": "ACC 514", "name": "Intermediate Accounting II", "description": "This course continues from the ACC 414 coverage of the financial reporting requirements as presented in generally accepted accounting principles. The topics will include liabilities, share capital transactions, earnings per share calculations, adjustments, correction of errors, income taxes, leases, pensions and financial statement analysis. Students should expect to use and expand on the application of generally accepted accounting principles and concepts covered in ACC 414 and introductory financial and management accounting courses. To be successful in the course, students should be prepared to work independently outside the class sessions.", "weekly contact": "Lecture 3 hrs.", "gpa weight": "1.00", "billing unit": "1", "course count": "1.00", "prerequisites": "ACC 414", "corequisites": "None", "antirequisites": "None", "custom requisites": "None" }, { "code": "ACC 521", "name": "Auditing", "description": "An introduction to the auditing standards and procedures developed by the accounting profession. Topics covered include: auditing standards, the audit report, materiality, risk, gathering of evidence and sampling. The course is useful to the student who is interested in the profession of auditing or developing a manager's understanding of auditing.", "weekly contact": "Lecture 3 hrs.", "gpa weight": "1.00", "billing unit": "1", "course count": "1.00", "prerequisites": "ACC 514 or ACC 550", "corequisites": "None", "antirequisites": "None", "custom requisites": "None" }, { "code": "ACC 522", "name": "Taxation for Managers and Financial Planners", "description": "Since taxation has an important effect on business decision-making in this course students will study the fundamental principles of the Canadian income tax laws and examine their effect on business decisions and financial planning. The tax treatment of various sources of income, as well as the legislation affecting small businesses will be included in the course. The student will develop decision making skills through numerous situational examples and case analysis.", "weekly contact": "Lecture 3 hrs.", "gpa weight": "1.00", "billing unit": "1", "course count": "1.00", "prerequisites": "ACC 110", "corequisites": "None", "antirequisites": "AFA 517", "custom requisites": "None" }, { "code": "ACC 550", "name": "Intermediate Financial Accounting II", "description": "This course continues from the ACC 450 coverage of the financial reporting requirements as presented in generally accepted accounting principles. The topics will include liabilities, share capital transactions, earnings per share calculations, adjustments, correction of errors, income taxes, leases, pensions and financial statement analysis. Students should expect to use and expand on the application of generally accepted accounting principles and concepts covered in ACC 450 and introductory financial and management accounting courses. This course extensively use cases based on mimic or real business scenarios. Students should be prepared to work independently outside the class sessions to be successful in the course.", "weekly contact": "Lecture 3 hrs.", "gpa weight": "1.00", "billing unit": "1", "course count": "1.00", "prerequisites": "ACC 450", "corequisites": "None", "antirequisites": "None", "custom requisites": "None" }, { "code": "ACC 605", "name": "Public Sector Accounting", "description": "A study of the role of accounting in the not-for-profit and public sectors. Particular attention will be given to fund accounting and typical financial statements.", "weekly contact": "Lecture 3 hrs.", "gpa weight": "1.00", "billing unit": "1", "course count": "1.00", "prerequisites": "ACC 414", "corequisites": "None", "antirequisites": "None", "custom requisites": "None" }, { "code": "ACC 607", "name": "Accounting for Small Business", "description": "This course is intended to broaden the student's depth of understanding of particular accounting issues required by small business such as payroll accounting, special employer tax and bank reporting requirements.", "weekly contact": "Lecture 3 hrs.", "gpa weight": "1.00", "billing unit": "1", "course count": "1.00", "prerequisites": "ACC 100 or ACC 110", "corequisites": "None", "antirequisites": "None", "custom requisites": "None" }, { "code": "ACC 621", "name": "Internal Auditing", "description": "This course examines the role and practice of internal auditing in the Profit and Public Sectors with an emphasis on value for money auditing.", "weekly contact": "Lecture 3 hrs.", "gpa weight": "1.00", "billing unit": "1", "course count": "1.00", "prerequisites": "ACC 414", "corequisites": "None", "antirequisites": "None", "custom requisites": "None" }, { "code": "ACC 696", "name": "Information Systems Audit + Data Analytics", "description": "This course is designed to enhance students\u2019 understanding of information systems from their introductory studies and focuses on auditing of information systems and data analytics techniques. Students will be introduced to audit approaches, computer risks, concerns related to internal controls and techniques for evaluating systems and business processes. Students will learn to assess the integrity of data used in various management reports. Students will gain hands on experience with ACL software. Emphasis is on the development of critical thinking and analytical skills through real-life applications. This course will take place in a computer lab.", "weekly contact": "Lecture 3 hrs.", "gpa weight": "1.00", "billing unit": "1", "course count": "1.00", "prerequisites": "ITM102", "corequisites": "None", "antirequisites": "None", "custom requisites": "None" }, { "code": "ACC 703", "name": "Advanced Financial Accounting", "description": "This course is designed for students pursuing a professional accounting designation, and covers the more complex aspects of financial accounting. The course includes coverage of Long Term Intercorporate Investments, Consolidations, Foreign Currency Translations and Reporting of Foreign Operations in accordance with International Financial Reporting Standards (IFRS's). Accounting Standards for Private Enterprises (ASPE) relating to course topics will also be reviewed. A case analysis approach is emphasized.", "weekly contact": "Lecture 3 hrs.", "gpa weight": "1.00", "billing unit": "1", "course count": "1.00", "prerequisites": "(ACC 504 and ACC 514) or ACC 550", "corequisites": "None", "antirequisites": "None", "custom requisites": "None" }, { "code": "ACC 706", "name": "Accounting Theory", "description": "This course studies the theoretical and practical issues encountered in contemporary accounting practice. Selected topics are compared with current industry uses and the CICA Handbook. The development of critical thinking and communications skills is stressed.", "weekly contact": "Lecture 3 hrs.", "gpa weight": "1.00", "billing unit": "1", "course count": "1.00", "prerequisites": "ACC 504 and ACC 514", "corequisites": "None", "antirequisites": "None", "custom requisites": "None" }, { "code": "ACC 742", "name": "Canadian Business Taxation I", "description": "A detailed examination of the federal income tax law concerning income of individuals from employment, business and property. The implementation of the law and its effects, and issues in tax planning and other practical matters are explored, as well as legal interpretations of the law, through examination of a wide variety of practical problems and cases. Related rules in the Goods and Services Tax Act are also examined. Students should have a knowledge of accounting and business law, and be prepared to spend a minimum of two hours outside of class for every hour in class. (Formerly first half of ACC 042.)", "weekly contact": "Lecture 3 hrs.", "gpa weight": "1.00", "billing unit": "1", "course count": "1.00", "prerequisites": "ACC 514", "corequisites": "None", "antirequisites": "ACC 042", "custom requisites": "None" }, { "code": "ACC 750", "name": "Taxation", "description": "A detailed examination of the federal income tax law concerning income of individuals from employment, business, property and other sources. The implementation of the tax law and its effects on both large and small corporations, their shareholders, and their business and financial decisions are also covered. Taxation of partnerships, trusts, and the Goods and Services Tax are examined. Issues in tax planning and other practical matters are explored, as well as legal interpretations of the law, through examination of a wide variety of practical problems and cases. Students should have a knowledge of accounting and business law, and be prepared to spend a minimum of three hours outside of class for every hour in class.", "weekly contact": "Lecture 3 hrs.", "gpa weight": "1.00", "billing unit": "1", "course count": "1.00", "prerequisites": "ACC 550", "corequisites": "None", "antirequisites": "None", "custom requisites": "None" }, { "code": "ACC 801", "name": "Intermediate Cost and Management Accounting", "description": "This course will provide a comprehensive study of costing for decision making, planning and performance evaluation. Emphasis will be placed on cost allocation methods, capital budgeting and transfer pricing.", "weekly contact": "Lecture 3 hrs.", "gpa weight": "1.00", "billing unit": "1", "course count": "1.00", "prerequisites": "ACC 410 or ACC 333", "corequisites": "None", "antirequisites": "EMS 303", "custom requisites": "None" }, { "code": "ACC 803", "name": "Advanced Management Accounting", "description": "Explores the design, use and implications of the planning and control systems used by management to evaluate operating performance. The following issues are dealt with: variations between profit and not-for-profit sectors; decision making under uncertainty; pricing decisions; cost centres and profit centres; organizational behavioural aspects of management accounting systems.", "weekly contact": "Lecture 3 hrs.", "gpa weight": "1.00", "billing unit": "1", "course count": "1.00", "prerequisites": "ACC 801", "corequisites": "None", "antirequisites": "None", "custom requisites": "None" }, { "code": "ACC 821", "name": "Advanced Auditing", "description": "This course expands on areas covered in an introductory auditing course. Topics include audit strategy, comprehensive auditing, professional judgment, small businesses and not-for-profit auditing. Current literature from professional journals will form an integral part of the material. The course is required for those individuals planning a career in external auditing.", "weekly contact": "Lecture 3 hrs.", "gpa weight": "1.00", "billing unit": "1", "course count": "1.00", "prerequisites": "ACC 521", "corequisites": "None", "antirequisites": "None", "custom requisites": "None" }, { "code": "ACC 842", "name": "Canadian Business Taxation II", "description": "A further examination of the federal income tax law, dealing with its implementation and effects on both large and small corporations, their shareholders, and their business and financial decisions. Practical tax planning issues are explored, as well as interpretations of the law, in a wide variety of problems and cases. Taxation of partnerships, trusts, and the Goods and Services Tax are also examined. (Formerly second half of ACC 042.)", "weekly contact": "Lecture 3 hrs.", "gpa weight": "1.00", "billing unit": "1", "course count": "1.00", "prerequisites": "ACC 742", "corequisites": "None", "antirequisites": "None", "custom requisites": "None" }, { "code": "AFA 100", "name": "Introductory Financial Accounting", "description": "This course introduces students to the interesting and challenging field of Financial Accounting. Financial Accounting is a language designed to capture, summarize, and communicate the economic facts about an organization in a set of financial statements and the related descriptive notes. The course will focus on the principles of accounting and reporting to various users that are external to the organization. AFA 100 will emphasize the decision-makers or users. You will learn what information is provided in financial statements and the uses and limitations of this information to various decision-makers. Critical thinking and problem solving skills are developed through use of case analysis.", "weekly contact": "Lecture 3 hrs.", "gpa weight": "1.00", "billing unit": "1", "course count": "1.00", "prerequisites": "None", "corequisites": "None", "antirequisites": "None", "custom requisites": "Available only to School of Accounting and Finance students" }, { "code": "AFA 200", "name": "Introductory Management Accounting", "description": "Management accounting focuses on analyzing, interpreting and communicating financial information to internal users. Using managerial accounting, managers within an organization are able to make well-informed and future oriented business decisions such as how to control costs and maximize profit. In this course you will be introduced to a variety of management accounting tools, such as budgeting, which are used to plan for future operations and evaluate past performance.", "weekly contact": "Lecture 3 hrs.", "gpa weight": "1.00", "billing unit": "1", "course count": "1.00", "prerequisites": "AFA 100", "corequisites": "None", "antirequisites": "ACC 406", "custom requisites": "None" }, { "code": "AFA 300", "name": "Intermediate Financial Accounting I", "description": "An extensive study of financial accounting theory, concepts and processes under International Financial Reporting Standards (IFRS) and Accounting Standards for Private Enterprises (ASPE). This course introduces the use of case studies to develop both technical proficiency and critical thinking through the application of accounting concepts. Topics include the conceptual framework and accounting choices, financial statements, revenue and expense recognition and current assets.", "weekly contact": "Lecture 3 hrs.", "gpa weight": "1.00", "billing unit": "1", "course count": "1.00", "prerequisites": "AFA 100 or AFA 200", "corequisites": "None", "antirequisites": "None", "custom requisites": "None" }, { "code": "AFA 350", "name": "Accounting for Finance Professionals", "description": "This course builds on the basic foundations provided in AFA100 Introductory Financial Accounting. It is an intermediate-level course that is specially designed for finance students to read, analyze, interpret, and evaluate financial statement information. This course will take an international perspective and focus on both International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles in the United States (US GAAP).", "weekly contact": "Lecture 3 hrs.", "gpa weight": "1.00", "billing unit": "1", "course count": "1.00", "prerequisites": "AFA 100", "corequisites": "None", "antirequisites": "AFA 300, AFA 400, AFA 500", "custom requisites": "None" }, { "code": "AFA 400", "name": "Intermediate Financial Accounting II", "description": "\"This course continues the in-depth study of accounting theory, concepts and processes under both International Financial Reporting Standards (IFRS) and Accounting Standards for Private Enterprises (ASPE). Students will continue to develop their understanding of the case analysis framework through the application of technical knowledge and professional judgement in complex case studies. Topics include accounting for long-lived assets, investments, current liabilities, long-term debt and shareholders' equity.", "weekly contact": "Lecture 3 hrs.", "gpa weight": "1.00", "billing unit": "1", "course count": "1.00", "prerequisites": "AFA 300", "corequisites": "None", "antirequisites": "None", "custom requisites": "None" }, { "code": "AFA 500", "name": "Intermediate Financial Accounting III", "description": "This last course in intermediate financial accounting continues the in-depth study of accounting theory, concepts and processes under International Financial Reporting Standards (IFRS) and Accounting Standards for Private Enterprises (ASPE). Students will further develop technical proficiency and critical thinking through the application of multi-concept case studies incorporating topics from all three intermediate financial accounting courses. Topics include income taxes, pensions, leases, accounting changes, earnings per share, financial statement analysis and the cash flow statement. Critical thinking and problem solving skills are developed through extensive use of case analysis.", "weekly contact": "Lecture 3 hrs.", "gpa weight": "1.00", "billing unit": "1", "course count": "1.00", "prerequisites": "AFA 400", "corequisites": "None", "antirequisites": "None", "custom requisites": "None" }, { "code": "AFA 511", "name": "Ethics and Sustainability in Accounting", "description": "This course explores the ethical, sustainable, and societal dimensions of accounting at individual, organizational, and societal levels. Students will study aspects such as accounting ethics, corporate social responsibility, the influence of accounting on social structures, and their role in exacerbating or mitigating issues like inequality and sustainability. From scrutinizing the CPA Professional Code of Conduct to investigating ethical investing and climate change, the course equips future accountants to maintain integrity and responsibility in their professional roles.", "weekly contact": "Lecture 3 hrs.", "gpa weight": "1.00", "billing unit": "1", "course count": "1.00", "prerequisites": "AFA 300", "corequisites": "None", "antirequisites": "None", "custom requisites": "None" }, { "code": "AFA 517", "name": "Taxation for Managers and Financial Planners", "description": "Since taxation has an important effect on business decision-making in this course students will study the fundamental principles of the Canadian income tax laws and examine their effect on business decisions and financial planning. The tax treatment of various sources of income, as well as the legislation affecting small businesses will be included in the course. The student will develop decision making skills through numerous situational examples and case analysis.", "weekly contact": "Lecture 3 hrs.", "gpa weight": "1.00", "billing unit": "1", "course count": "1.00", "prerequisites": "AFA 100", "corequisites": "None", "antirequisites": "ACC 522", "custom requisites": "None" }, { "code": "AFA 518", "name": "Auditing", "description": "An introduction to the auditing standards and procedures developed by the accounting profession. Topics covered include: auditing standards, the audit report, materiality, risk, gathering of evidence and sampling. The course is useful to the student who is interested in the profession of auditing or developing a manager's understanding of auditing.", "weekly contact": "Lecture 3 hrs.", "gpa weight": "1.00", "billing unit": "1", "course count": "1.00", "prerequisites": "AFA 400", "corequisites": "None", "antirequisites": "None", "custom requisites": "None" }, { "code": "AFA 615", "name": "Public Sector and Nonprofit Accounting", "description": "This course studies the role of accounting in the public and nonprofit sectors. The course introduces the fundamentals of accounting for government and nonprofit organizations, and emphasizes issues related to fund accounting and typical financial statements.", "weekly contact": "Lecture 3 hrs.", "gpa weight": "1.00", "billing unit": "1", "course count": "1.00", "prerequisites": "AFA 400", "corequisites": "None", "antirequisites": "None", "custom requisites": "None" }, { "code": "AFA 619", "name": "Intermediate Management Accounting", "description": "This course, built on Introductory Management Accounting, expands the ability to prepare and use relevant information in making effective management decisions. It provides a comprehensive study of various methods and techniques for cost management, revenue management, and performance management. Emphasis will be placed on costing systems, cost classifications, cost allocations, pricing decisions, revenue models, sensitivity analysis, and performance measurement tools. Critical thinking and problem solving skills are developed through extensive use of case analysis.", "weekly contact": "Lecture 3 hrs.", "gpa weight": "1.00", "billing unit": "1", "course count": "1.00", "prerequisites": "AFA 100 and AFA 200", "corequisites": "None", "antirequisites": "None", "custom requisites": "None" }, { "code": "AFA 620", "name": "Data Analytics and Info Systems", "description": "This course is designed to enhance students\u2019 understanding of information systems from their introductory studies and focusses on auditing of information systems and data analytics techniques. Students will be introduced to audit approaches, computer risks, concerns related to internal controls and techniques for evaluating systems and business processes. Students will learn to assess the integrity of data used in various management reports. Students will gain hands on experience with ACL software. Emphasis is on the development of critical thinking and analytical skills through real-life applications. This course will take place in a computer lab.", "weekly contact": "Lecture 3 hrs.", "gpa weight": "1.00", "billing unit": "1", "course count": "1.00", "prerequisites": "ITM 102", "corequisites": "None", "antirequisites": "ITM 696", "custom requisites": "None" }, { "code": "AFA 706", "name": "Financial Accounting Theory", "description": "This course studies the theoretical and practical issues encountered in contemporary accounting practice. With an emphasis on developing critical thinking and communications skills. Some of the topics include decision usefulness, efficient securities markets, and agency theory. Economic and political issues relating to the accounting standard-setting process will also be covered.", "weekly contact": "Lecture 3 hrs.", "gpa weight": "1.00", "billing unit": "1", "course count": "1.00", "prerequisites": "AFA 500", "corequisites": "None", "antirequisites": "None", "custom requisites": "None" }, { "code": "AFA 708", "name": "Forensic Accounting and Internal Audit", "description": "This course is designed to introduce knowledge about the topics of the risks of financial frauds as well as the manager's responsibility for fraud prevention, detection and investigation. Specifically, this course will focus on the common types of accounting and financial frauds, the factors that will lead to their occurrence, how accounting systems and financial statements can be manipulated fraudulently, how management can prevent and detect frauds, and how management should cooperate with auditors and investigators.", "weekly contact": "Lecture 3 hrs.", "gpa weight": "1.00", "billing unit": "1", "course count": "1.00", "prerequisites": "AFA 300", "corequisites": "None", "antirequisites": "None", "custom requisites": "None" }, { "code": "AFA 716", "name": "Advanced Financial Acct. and Disclosure", "description": "This course is designed for students pursuing a professional accounting designation, and covers the more complex aspects of financial accounting.\nThe course includes coverage of Inter-corporate Investments, Consolidations, Foreign Currency Transactions and Reporting of Foreign Operations. The International Financial Reporting Standards (IFRS) will be examined for all course topics, and the key differences between these standards and the Canadian Accounting Standards for Private Enterprises (ASPE) will also be discussed. Case analysis and data analytics are emphasized.", "weekly contact": "Lecture 3 hrs.", "gpa weight": "1.00", "billing unit": "1", "course count": "1.00", "prerequisites": "AFA 500", "corequisites": "None", "antirequisites": "None", "custom requisites": "None" }, { "code": "AFA 717", "name": "Canadian Income Taxation I", "description": "A detailed examination of the federal income tax law concerning income of individuals from employment, business and property. The implementation of the law and its effects, and issues in tax planning and other practical matters are explored, as well as legal interpretations of the\nlaw, through examination of a wide variety of practical problems and cases. Related rules in the Goods and Services Tax Act are also examined. Students should have a knowledge of accounting and business law, and be prepared to spend a minimum of two hours outside of class for every hour in class.", "weekly contact": "Lecture 3 hrs.", "gpa weight": "1.00", "billing unit": "1", "course count": "1.00", "prerequisites": "AFA 500", "corequisites": "None", "antirequisites": "None", "custom requisites": "None" }, { "code": "AFA 817", "name": "Canadian Income Taxation II", "description": "A further examination of the federal income tax law, dealing with its implementation and effects on both large and small corporations, their shareholders, and their business and financial decisions. Practical tax planning issues are explored, as well as interpretations of the law, in a wide variety of problems and cases. Taxation of partnerships, trusts, and the Goods and Services Tax are also examined.", "weekly contact": "Lecture 3 hrs.", "gpa weight": "1.00", "billing unit": "1", "course count": "1.00", "prerequisites": "AFA 717", "corequisites": "None", "antirequisites": "None", "custom requisites": "None" }, { "code": "AFA 819", "name": "Advanced Management Accounting", "description": "This course continues to explore management\u2019s information needs, emphasizing planning and control systems used in long-term strategic decision making. Prominence is given to the study of capital budgeting, transfer pricing, inventory management, performance evaluation measures, and the balanced scorecard. Strategic decision-making is integrated into case scenarios, providing opportunities to apply management accounting tools in real-world situations.", "weekly contact": "Lecture 3 hrs.", "gpa weight": "1.00", "billing unit": "1", "course count": "1.00", "prerequisites": "AFA 619", "corequisites": "None", "antirequisites": "None", "custom requisites": "None" } ], "Aerospace": [ { "code": "AER 150", "name": "Aerospace History", "description": "Aerospace technologies have shaped our life and culture and are at the centre of some of the greatest changes faced by our highly technological society. This course describes the non-technical aspects of history of aviation and space exploration in Canada and worldwide. The technological issues associated with flight are discussed in detail. The memorable historical events, past, present, and future trends in aerospace are presented. Some basic concepts, including how aircraft and rockets work, will also be discussed.", "weekly contact": "Lecture 3 hrs.", "gpa weight": "1.00", "billing unit": "1", "course count": "1.00", "prerequisites": "None", "corequisites": "None", "antirequisites": "None", "custom requisites": "Not available to students in Engineering" }, { "code": "AER 222", "name": "Engineering Design and Graphical Communication", "description": "Technical sketching in compliance with Canadian standards: orthographic views and auxiliary views, sections views, dimensioning and tolerancing, assembly and working drawings. Basic skills of computer aided design. Introduction to engineering design: role of design in engineering, problem analysis, conceptual design and analysis, systems thinking and detailed design.", "weekly contact": "Lecture 2 hrs. Lab 2 hrs.", "gpa weight": "1.00", "billing unit": "1", "course count": "1.00", "prerequisites": "None", "corequisites": "None", "antirequisites": "None", "custom requisites": "None" }, { "code": "AER 309", "name": "Basic Thermodynamics", "description": "Introductory concepts and definitions: Thermodynamic systems, fluid properties. Energy, work, heat, power. First law. Cycles. Properties of a pure, simple compressible substance: substances that appear in different phases, ideal gas model. Control volume analysis: conservation of mass and energy. Second law: irreversible and reversible processes, Carnot cycle. Entropy: Clausius inequality, entropy change, entropy balance for closed and open systems, isentropic processes and efficiencies. Gas power systems; Air Standard ,Otto, Diesel, Dual and Brayton cycles.", "weekly contact": "Lecture 3 hrs. Lab 1 hr.", "gpa weight": "1.00", "billing unit": "1", "course count": "1.00", "prerequisites": "CPS 125 and MTH 240 and PCS 211", "corequisites": "None", "antirequisites": "None", "custom requisites": "None" }, { "code": "AER 316", "name": "Fluid Mechanics", "description": "Dimensions and units, continuum fluid mechanics. Fluid Statics: Properties of fluids. Manometry and pressure measurement. Flow characteristics: laminar and turbulent flow, steady and unsteady flow, streamlines. Flow analysis: control volume/control system and differential approaches for mass, momentum and energy conservation. Applications of the conservation equation, Euler and Bernoulli equations. Dimensional analysis, similitude and model testing. Surface resistance. Flow in conduits.", "weekly contact": "Lecture 3 hrs. Lab 1 hr.", "gpa weight": "1.00", "billing unit": "1", "course count": "1.00", "prerequisites": "MTH 240 and PCS 125 and PCS 211", "corequisites": "None", "antirequisites": "None", "custom requisites": "None" }, { "code": "AER 318", "name": "Dynamics", "description": "Particles in motion. Kinematics and kinetics of a particle. Planar motion of rigid bodies. Planar kinematics and kinetics of a rigid body. Equations of motion. Work and energy. Impulse and momentum. Applications: wheels, gears, pulleys, springs, and mechanical linkage systems.", "weekly contact": "Lecture 3 hrs. Lab 1 hr.", "gpa weight": "1.00", "billing unit": "1", "course count": "1.00", "prerequisites": "AER 222 and MTH 141 and MTH 240 and PCS 211", "corequisites": "None", "antirequisites": "None", "custom requisites": "None" }, { "code": "AER 320", "name": "Statics and Intro to Strength of Materials", "description": "The statics will cover rigid body equilibrium. Two and three-force members. Trusses, frames and machines. Method of joints, section, members. Dry friction. The introduction to strength of materials will cover stress and strain, Hooke's Law. Axial loading and statically indeterminate problems. Flexural analysis of beams: shear and moment diagrams, introduction to bending stresses, singularity functions.", "weekly contact": "Lecture 4 hrs. Lab 1 hr.", "gpa weight": "1.00", "billing unit": "1", "course count": "1.00", "prerequisites": "AER 222 and MTH 141 and MTH 240 and MTL 200 and PCS 211", "corequisites": "None", "antirequisites": "None", "custom requisites": "None" }, { "code": "AER 403", "name": "Mechanisms and Vibrations", "description": "Displacement, velocity, and acceleration analysis of simple link and rotating systems using vector polygons and complex-polar numbers. Inertia forces and moments acting on simple link systems. Single and multi-degree of freedom systems, continuous systems. Forced and free excitation with system damping. Vibration absorbers and static and dynamic balancing of rotating shafts.", "weekly contact": "Lecture 3 hrs. Lab 1 hr.", "gpa weight": "1.00", "billing unit": "1", "course count": "1.00", "prerequisites": "AER 318 and MTH 425", "corequisites": "None", "antirequisites": "None", "custom requisites": "None" }, { "code": "AER 404", "name": "Intro to Aerospace Engineering Design", "description": "This course provides students with an introduction to the principles and practice of engineering design. Course instructors provide one or more engineering challenges and students work in design teams to provide innovative design solutions. Students learn to provide, clarify and satisfy project requirements. Projects are structured to encourage trade-offs between possibly conflicting goals. Design lab sessions are supplemented by special-topic lectures that include: occupational safety, systems thinking, environmental impact.", "weekly contact": "Lecture 2 hrs. Lab 3 hrs.", "gpa weight": "1.00", "billing unit": "1", "course count": "1.00", "prerequisites": "AER 222 and AER 318 and AER 320 and CEN 100", "corequisites": "None", "antirequisites": "None", "custom requisites": "None" }, { "code": "AER 416", "name": "Flight Mechanics", "description": "Aircraft and spacecraft anatomy. Atmospheric properties. Basic Aerodynamics, source of aerodynamic forces, and aerodynamic shapes. Lift, drag and moment characteristics of aircraft. Mach number effects on lift and drag. Piston, turboprop and turbofan engine performance characteristics. Introduction to steady level flight, climb and descent. Introduction to helicopter flight mechanics. Introduction to orbital flight.", "weekly contact": "Lecture 3 hrs. Lab 1 hr.", "gpa weight": "1.00", "billing unit": "1", "course count": "1.00", "prerequisites": "AER 316", "corequisites": "None", "antirequisites": "None", "custom requisites": "None" }, { "code": "AER 423", "name": "Thermodynamics and Heat Transfer", "description": "The Clausius inequality. Entropy change. Isentropic processes. Entropy balance for closed and open systems. Processes and cycles depicted on temperature, entropy and enthalpy axes, isentropic efficiencies. Combustion. Gas turbines; nozzles, engine intakes, compressors, combustion chambers, extended surface (fins and pins). Two-dimensional conduction; transient conduction, forced convection, free convection.", "weekly contact": "Lecture 3 hrs. Lab 1 hr.", "gpa weight": "1.00", "billing unit": "1", "course count": "1.00", "prerequisites": "AER 309 and AER 316", "corequisites": "None", "antirequisites": "None", "custom requisites": "None" }, { "code": "AER 504", "name": "Aerodynamics", "description": "Finite wings and effects of wing geometry, viscosity and compressibility. Aerodynamic forces on wings and bodies. Lift, drag and moment coefficients. Scalar and vector fields, stream function and velocity potential. Rotation; vorticity; circulation and lift. Sources, sinks, vortices. Fluid dynamics; substantive derivative, Euler and Bernoulli equations. Flow about a body, superposition of flows, doublets. Kutta-Jukowski theorem and Kutta condition. Thin airfoil theory, symmetrical and cambered airfoils. Introduction to computational fluid dynamics. Panel methods.", "weekly contact": "Lecture 3 hrs. Lab 1 hr.", "gpa weight": "1.00", "billing unit": "1", "course count": "1.00", "prerequisites": "AER 416 and CEN 199 and CMN 432 and MTH 425", "corequisites": "None", "antirequisites": "None", "custom requisites": "None" }, { "code": "AER 507", "name": "Materials and Manufacturing", "description": "Mechanical properties of materials, materials testing: tensile properties, hardness, impact, fatigue; engineering materials systems, interrelationships of structure, properties, and processing; processing and application of engineering materials, manufacturing methods and manufacturing systems.", "weekly contact": "Lecture 3 hrs. Lab 1 hr.", "gpa weight": "1.00", "billing unit": "1", "course count": "1.00", "prerequisites": "AER 320 and AER 423 and CEN 100", "corequisites": "None", "antirequisites": "None", "custom requisites": "None" }, { "code": "AER 509", "name": "Control Systems", "description": "Mathematical model representation of physical control systems which involve mechanical, hydraulic, pneumatic and electrical components. System modelling in time domain and its time response analysis; Open and closed-loop control system analysis and steady-state error analysis. Block diagram algebra. First, second and higher order system stability analysis using techniques such as: Bode diagrams, Routh-Horowitz analysis, Root Locus analysis Control system design via root locus and frequency response.", "weekly contact": "Lecture 3 hrs. Lab 1.5 hrs.", "gpa weight": "1.00", "billing unit": "1", "course count": "1.00", "prerequisites": "AER 403 and CMN 432 and EES 612", "corequisites": "None", "antirequisites": "None", "custom requisites": "None" }, { "code": "AER 520", "name": "Stress Analysis", "description": "Torsion of shafts, angle of twist and statistically indeterminate torque-loaded members; Shear force and bending moment analysis and graphing; Transverse shear stress analysis and shear flow determination; Stress analysis for combined loadings; Analysis of deflection, bending moment in statically determinate/indeterminate members; discontinuity function method and superposition method ; Strain energy and Castigliano's theorem for beam and frame deflections; Strain and stress transformations and Mohr's circle; Experimental stress analysis in the laboratory.", "weekly contact": "Lecture 4 hrs. Lab 1 hr.", "gpa weight": "1.00", "billing unit": "1", "course count": "1.00", "prerequisites": "AER 320 and CEN 199 and CMN 432 and MTH 410 and MTH 425", "corequisites": "None", "antirequisites": "None", "custom requisites": "None" }, { "code": "AER 606", "name": "Component Design and Material Selection", "description": "The course addresses the principles of mechanical component design from a perspective of failure prevention. Learning objectives include selecting appreciate materials; applying appreciate static failure theory and fatigue failure theory; and designing for creep resistance and surface durability. The learning is reinforced via design examples of machine elements such as bearings, springs, gears and shaft, and a substantial design project wherein students model and design a mechanical system that is relevant to a real application.", "weekly contact": "Lecture 3 hrs. Lab 2 hrs.", "gpa weight": "1.00", "billing unit": "1", "course count": "1.00", "prerequisites": "