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Rotman商学院本科会计课程一览

2010-08-25 07:36:48  来源网站:rotman官网

First Year

RSM120H1 Financial Accounting I 26L :Introduction to the theory and concepts of financial accounting. Students learn how to construct and interpret financial statements. Topics include an introductory understanding of accounting and the context within which accounting occurs. RMS 120H is a course aimed at students who wish to apply for enrolment in the Program in Commerce and Finance. Enrolment in RMS 120H is restricted. Priority is given to students entering the University with an expressed interest in studying Commerce and Economics. RMS 120H does not count as a distribution requirement course

Second Year

RSM220H1 Financial Accounting II 26L:Expands the analysis of financial accounting beyond RSM120H. Technical topics include accounting for cash, receivables, inventories, capital assets, depreciation, depletion, and earnings per share. Emphasis on implications for valuation analysis.

Exclusion: RSM121H/222H

Prerequisite: At least C in RSM120H (Please note that the printed Calendar erroneously indicates RSM123H as the prerequisite for RSM220H1)

RSM223H1 Management Accounting I (formerly RMS123H) 26L :Basic understanding of cost accounting as used in manufacturing, merchandising, and service industries. Topics include the purposes of cost accounting, cost classification and behaviour, costing systems, estimation of costs, and the use of costs in Cost-volume-profit analysis. RSM223H does not count as a distribution requirement course

Exclusion: RSM123H

Prerequisite: At least C in RSM120H

RSM224H1 Financial Accounting Theory and Policy I 26L: Expands the analysis of financial accounting beyond RSM220H. Technical topics include accounting for leases, capital assets, revenue recognition, intangibles and contingencies. Emphasis on implication for valuation and analysis.

Prerequisite: RSM121H/220H

Third Year

RSM321H1 Auditing 26L: A study of the concepts and theory underlying audit practice. Cases are used to develop professional judgement and skills useful in practice.

Prerequisite: RSM224H

RSM322H1 Financial Accounting Theory and Policy II 26L: Examines several current measurement and disclosure issues in financial reporting. Topics include: measurement models, measuring and reporting pensions, financial reporting of corporate income taxes, etc. The emphasis is on developing both professional judgement in decision making and a defensible approach to using the authoritative and other relevant literature.

Prerequisite: RSM224H

RSM323H1 Management Accounting II 26L: Introduction to the different contexts in which costs need to be determined for goods sold internally, externally, domestically, and internationally. Other topics include appropriate cost structures for centralized, decentralized, and matrix forms of organizations and costs for long term capital projects.

Prerequisite: RSM123H/223H, ECO220Y/227Y/STA(250H,255H)/(257H, 261H)

RSM371H1 Introduction to Business Information Systems 26L:This course helps students use, develop, and manage computer-based systems. The first half covers the basic features of hardware, software, communications, and databases. The second half examines how users, businesses, the economy, and society are affected by the development of this technology. No previous background in computing is assumed.

Exclusion: CSC340H

RSM393H1 Legal Environment of Business I 26L: An introduction for commerce students to the Canadian legal system focusing on business entities, the structure of the Canadian court system, the various elements of contract law and the law of negligence.

RSM394H1 Legal Environment of Business II 26L:This course builds on the legal principles developed in Legal I and canvasses other areas of law that impact on a business entity. Topics dealt with are the Sales of Goods Act and relevant consumer protection legislation, employment law, environmental law, the Personal Property Security Act and the rights of the secured creditor.

Prerequisite: RSM393H

Fourth Year

RSM421H1 Advanced Auditing Topics 26L: The course focuses on the reasoning and evidence theory underlying audit decision making. Coverage includes professional judgement, statistical auditing, assurance engagements, and public sector auditing.

Prerequisite: RSM321H

RSM422H1 Computer Auditing 26L: This course investigates strategies and procedures used to audit computerized accounting systems based upon their special control characteristics. Special attention is devoted to computerized statistical procedures.

Prerequisite: RSM321H, 371H

RSM423H1 Canadian Income Taxation I 26L :This is the first of two courses in federal income tax law. It is designed to give the student a basic understanding of the Income Tax Act and its administration. This is achieved by applying the law to practical problems and case settings. Topics covered include: residence, employment income, property income, business income, capital gains, computation of taxable income and tax for individuals.

Prerequisite: RSM322H/323H/337Y

RSM426H1 Advanced Accounting 26L :The emphasis in this course is on accounting issues and practices relating to long-term investments, consolidations, foreign transactions and foreign investments. International accounting issues are also introduced.

Prerequisite: RSM322H

RSM428H1 Management Control 26L: Management control includes all the processes and systems, many accounting-based, by which key managers allegedly ensure that resources are acquired and used effectively and efficiently in the accomplishment of an organization’s goals. The case method is used to provide an understanding of the issues and environment of management control.

Prerequisite: RSM323H

RSM429H1 Canadian Income Taxation II 26L: This is the second of two courses in federal income tax law. It is designed to give the student an understanding of the more complex issues of Canadian Income Tax Law and tax planning. This is achieved through a combination of lectures and the application of the law to practical problems and case settings. Topics include computation of corporate taxes, integration, corporate reorganizations, surplus distributions, partnerships and trusts.

Prerequisite: RSM423H

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