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0 units (fi 0)(EITHER, UNASSIGNED)

This course is reserved for students who wish to maintain registration while participating in formal University of Alberta managed and approved Study Abroad programs. Students are registered in this course for each approved term of study abroad. The only fees assessed for this registration are the normal registration and transcript fees associated with the term. Students are eligible to register in the course on more than one occasion. Closed to web registration. Contact the Education Abroad Program, University of Alberta International.

0 units (fi 0)(EITHER, UNASSIGNED)

This course is reserved for students who wish to maintain registration while participating in programs or courses at other accredited post-secondary institutions, where they pay tuition fees directly to the host institution instead of to the University of Alberta. Students are registered in this course for each approved term of study off-campus. The only fees assessed for this registration are the off-campus mandatory non-instructional fees associated with the term. Students are eligible to register in the course on more than one occasion. Closed to web registration.

3 units (fi 6)(EITHER, 3-0-0)

Provides a basic understanding of accounting: how accounting numbers are generated, the meaning of accounting reports, and how to use accounting reports to make decisions. Note: Not open to students registered in the Faculty of Business. Not for credit in the Bachelor of Commerce Program or another program that requires ACCTG 211 or 311. Not open to students with credit in ACCTG 211 or 311 and ACCTG 222 or 322. Students may not receive credit for both ACCTG 200 and ACCTG 300

3 units (fi 6)(EITHER, 3-1.5S-0)

How to prepare and interpret financial statements that report to decision makers external to the enterprise, such as shareholders and creditors. Course includes principles and standards of balance sheet valuation, income measurement, financial disclosure and cash flow analysis that link preparation and use of such statements. Pre- or co-requisites: ECON 101 and 102. Students may not receive credit for both ACCTG 211 and ACCTG 311.

3 units (fi 6)(EITHER, 3-0-0)

In contrast to the external orientation of ACCTG 211, this course focuses on how to prepare and use accounting information for management decision making. Major topics include: the role of corporate goals, planning and control concepts, how costs behave and how to analyze and manage them, budgeting and performance measures. Prerequisite: ACCTG 211 or 311. Students may not receive credit for both ACCTG 222 and ACCTG 322.

3 units (fi 6)(EITHER, 3-0-0)

Provides a basic understanding of accounting: how accounting numbers are generated, the meaning of accounting reports, and how to use accounting reports to make decisions. Note: Not open to students registered in the Faculty of Business. Not for credit in the Bachelor of Commerce Program or another program that requires ACCTG 311. Not open to students with credit in ACCTG 311 and ACCTG 322.

3 units (fi 6)(EITHER, 3-1.5S-0)

How to prepare and interpret financial statements that report to decision makers external to the enterprise, such as shareholders and creditors. Course includes principles and standards of balance sheet valuation, income measurement, financial disclosure and cash flow analysis that link preparation and use of such statements. Prerequisites: ECON 101 and 102.

3 units (fi 6)(EITHER, 3-0-0)

Course is for students who are not accounting majors and is especially useful for those contemplating a career in financial management or a CFA designation. It is for students who want to build on the financial accounting knowledge developed in ACCTG 211, and provides the necessary foundation for courses in financial statement analysis and tax. Further depth is provided in balance sheet valuation, income measurement, earnings per share and cash flow analysis. Prerequisite: ACCTG 211 or 311. Corequisite: FIN 201 or 301. Not open to students with credit in ACCTG 314 or 414 or ACCTG 315 or 415. Students may not receive credit for both ACCTG 312 and ACCTG 412.

3 units (fi 6)(EITHER, 3-0-0)

First of two courses covering principles, methods and applications of current and proposed Generally Accepted Accounting Principles (GAAP). Emphasizes accounting for operating and investment assets, and related income measurement and disclosure. Prerequisites: ACCTG 211 or 311 and ACCTG 222 or 322. Not open to students with credit in ACCTG 312 or 412. There is a consolidated exam for ACCTG 314. Students may not receive credit for both ACCTG 314 and ACCTG 414.

3 units (fi 6)(EITHER, 3-0-0)

Second of two courses (see ACCTG 314) covering principles, methods and applications of current and proposed Generally Accepted Accounting Principles (GAAP). Emphasizes accounting for financing, liabilities and equity, related income measurement and disclosure, and cash flow. Prerequisites: FIN 201 or 301, and a minimum grade of C- in ACCTG 314 or 414. Students may not receive credit for both ACCTG 315 and ACCTG 415.

3 units (fi 6)(EITHER, 3-0-0)

In contrast to the external orientation of ACCTG 311, this course focuses on how to prepare and use accounting information for management decision making. Major topics include: the role of corporate goals, planning and control concepts, how costs behave and how to analyze and manage them, budgeting and performance measures. Prerequisite: ACCTG 311.

3 units (fi 6)(EITHER, 3-0-0)

Emphasizes mastery of techniques for implementation and evaluation of cost systems for management and decision making. Cost issues include: accumulating and analyzing costs using actual, standard and activity-based approaches, overhead allocation and cost estimation. Management topics include: pricing, production and investment decisions, revenue analysis, performance evaluation, management incentive systems and strategy analysis. Linear programming and multiple regression may be used. Prerequisites: ACCTG 222 or 322 and MGTSC 212 or 312. There is a consolidated exam for ACCTG 324. Students may not receive credit for both ACCTG 324 and ACCTG 424.

3 units (fi 6)(EITHER, 3-0-0)

Course is for students who are not accounting majors and is especially useful for those contemplating a career in financial management or a CFA designation. It is for students who want to build on the financial accounting knowledge developed in ACCTG 311, and provides the necessary foundation for courses in financial statement analysis and tax. Further depth is provided in balance sheet valuation, income measurement, earnings per share and cash flow analysis. Prerequisite: ACCTG 311. Corequisite: FIN 301. Not open to students with credit in ACCTG 414 or 415.

3 units (fi 6)(EITHER, 3-0-0)

First of two courses covering principles, methods and applications of current and proposed Generally Accepted Accounting Principles (GAAP). Emphasizes accounting for operating and investment assets, and related income measurement and disclosure. Prerequisites: ACCTG 311 and 322. Not open to students with credit in ACCTG 412. There is a consolidated exam for ACCTG 414.

3 units (fi 6)(EITHER, 3-0-0)

Second of two courses (see ACCTG 414) covering principles, methods and applications of current and proposed Generally Accepted Accounting Principles (GAAP). Emphasizes accounting for financing, liabilities and equity, related income measurement and disclosure, and cash flow. Prerequisites: FIN 301, and a minimum grade of C- in ACCTG 414.

3 units (fi 6)(EITHER, 3-0-0)

Major concepts and current issues in accounting thought are examined in an interactive setting. Topics include: the conceptual framework, standard-setting, concepts of income and value, accounting's role in capital markets and in contracts such as for lending and compensation, and recent and emerging issues related to financial and managerial accounting information. Prerequisites: ACCTG 414 or 412; FIN 301. Open only to fourth-year Business students, or by consent of the Department Chair. There is a consolidated exam for ACCTG 416.

3 units (fi 6)(EITHER, 3-0-0)

The course analyzes the concepts and practices underlying financial reporting in more complex areas such as business combinations, multinational operations, future income taxes and not for profit organizations. Prerequisite: ACCTG 415. Open only to fourth-year Business students or by consent of the Department Chair.

3 units (fi 6)(EITHER, 3-0-0)

Emphasizes mastery of techniques for implementation and evaluation of cost systems for management and decision making. Cost issues include: accumulating and analyzing costs using actual, standard and activity-based approaches, overhead allocation and cost estimation. Management topics include: pricing, production and investment decisions, revenue analysis, performance evaluation, management incentive systems and strategy analysis. Linear programming and multiple regression may be used. Prerequisites: ACCTG 322 and MGTSC 312. There is a consolidated exam for ACCTG 424.

3 units (fi 6)(EITHER, 3-0-0)

Current research and cases in accounting and control with a particular focus on strategy, governance and control processes in modern organizations. Topics include: control system design (including governance and audit), responsibility accounting, performance management, and strategic management accounting. Prerequisite: ACCTG 424. Open only to fourth year Business students, or by consent of Department Chair.

3 units (fi 6)(EITHER, 3-0-0)

May be taken on its own or as the first of a two-course sequence that develops student competence in using financial information. Using case analysis, students learn to value a firm through the use of a five-step process: (1) examination of firm's industry, markets and strategy, (2) evaluation of firm's accounting policies and their impact on the financial reports, (3) applying fundamental analysis to assess financial strengths and weaknesses, (4) forecasting future earnings and cash flows, and (5) applying valuation models. Corequisites: ACCTG 415 or 412.

Starting: 2024-09-01 ACCTG 432 - Financial Statement Analysis

3 units (fi 6)(EITHER, 3-0-0)

This course focuses on developing student understanding of the information in financial reports and how it relates to the intrinsic values of debt and equity securities, with an emphasis on equity. Additional topics may include using financial statements to learn about a firm's operations, valuing distressed companies, evaluating statements from not-for-profit organizations, and analyzing business combinations and divestitures, depending on instructor and student interests. Course materials will typically include the main financial statements of publicly traded companies. Corequisites: ACCTG 412 or 415.

3 units (fi 6)(EITHER, 3-0-0)

An introduction to the field of computerized accounting information systems in organizations: basic transaction processing, record updating and maintenance, and financial and managerial reporting functions. Concentrates on the scope of accounting information systems in organizations; impacts of computerized accounting information systems on the role of the professional accountants; design issues for accounting information systems: security, accuracy, integrity, recovery, and operational control issues relating to accounting information systems; and impacts of computerized accounting information systems on the auditing processes in organizations. Prerequisites: ACCTG 311, 322, BTM 311. Credit may be granted for only one of ACCTG 437 or BTM 437.

3 units (fi 6)(EITHER, 3-0-0)

Focuses on the external auditor's provision of assurance services on financial information. Topics include: society's demand for various assurance services; the role, profession, ethics, independence and liability of the assurance provider; assurance risk and strategy; assurance planning, operations and reports; computerization and internal control; and emerging assurance services. Prerequisite: ACCTG 414 or 412.

3 units (fi 6)(EITHER, 3-0-0)

This course covers accounting rules and practice in the area of natural resources, energy and the environment. Some topics include mineral rights and exploration costs, emissions trading, environmental reporting and liabilities. While it does contain technical material, it is meant for both accounting and non-accounting students. Both International and U.S. generally accepted accounting principles (GAAP) will be explored. The focus will be on understanding how firms in this area report their natural resource assets and related liabilities. Prerequisite: ACCTG 311. ACCTG 412 or 414 are recommended.

3 units (fi 6)(EITHER, 3-0-0)

Examines the concepts, regulations and interpretations underlying individual and corporate income tax from the tax professional's perspective. Topics include: structure of the Income Tax Act, residency requirements, employment income, business and property income, capital gains, and the calculation of tax payable for individuals. Tax planning is introduced and opportunities for tax planning are identified where appropriate as topics are covered. Prerequisite: ACCTG 414 or 412.

3 units (fi 6)(EITHER, 3-0-0)

A study of the major tax concepts behind the specific provisions of the Income Tax Act in the taxation of corporations, corporate distributions and transactions between corporations and their shareholders. Emphasis on applying the Act in practical problems and case settings. Prerequisite: ACCTG 467.

3 units (fi 6)(EITHER, 3-0-0)

This is primarily a case-based course that covers the preparation of integrated pro forma financial statements and their use in making financial decisions, as well as selected other topics in financial accounting. Topics will vary from year to year with case selection, and may include (but are not necessarily limited to) the areas of revenue recognition, cash flow analysis, intangible assets, asset impairment, inter-corporate investments, hybrid debt securities, leases, pensions, and equity-based compensation. While the course contains sufficient technical material to ensure familiarity with the financial reporting issues discussed, the main emphasis of the course will be on the interpretation and use of financial information for purposes of decision making. Prerequisites: ACCTG 415, FIN 301

3 units (fi 6)(EITHER, 3-0-0)

This course covers 3 topic areas: (1) History of accounting thought including coverage of current standard setting activities, (2) Professionalism in accounting including exposure to current practical issues requiring professional judgment, and (3) Exposure to current accounting research and design of research studies. Prerequisite: ACCTG 415.

3 units (fi 6)(EITHER, 3-0-0)

Acceptable as a Group A elective in the Major in Accounting. Normally restricted to third- and fourth-year Business students. Prerequisites: ACCTG 311, 322 or consent of Department. Additional prerequisites may be required.

3 units (fi 6)(EITHER, 3-0-0)

Special Study for advanced undergraduates. May be considered as a Group A or Group B elective at the discretion of the Department. Prerequisites: consent of Instructor and Assistant Dean, Undergraduate Program.

3 units (fi 6)(EITHER, 3-0-0)

Special Study for advanced undergraduates. Prerequisites: ACCTG 495, consent of the Instructor and Assistant Dean, Undergraduate Program.

3 units (fi 6)(EITHER, 3-0-0)

Special Study for advanced undergraduates. Prerequisites: ACCTG 496, consent of the Instructor and Assistant Dean, Undergraduate Program.

3 units (fi 6)(EITHER, 3-0-0)

Accounting information's role in recording and reporting on economic and business events including the primary financial statements: balance sheet, income statement, and cash flow. Concepts and purposes underlying financial reporting. Selection of accounting policies and their informational effects for external users. The course begins to develop students' abilities to evaluate and interpret financial information through basic financial analysis.

3 units (fi 6)(EITHER, 3-0-0)

Accounting concepts used by managers in planning and decision-making. The course introduces concepts of cost and profit behavior, contribution margin, and activity-based costing, as well as relevant costs and revenues for production, marketing and capital budgeting decisions. The course also introduces students to the management planning and control system and its components - budgets, variance analysis, performance evaluation in centralized and decentralized organizations, and management compensation plans. The importance of designing a system to fit the organizations' strategy is emphasized. Prerequisite: ACCTG 501.

4.5 units (fi 9)(EITHER, 3-0-0)

Develops students' competence in analyzing case studies in financial and managerial accounting. Topics covered include identification of financial and managerial reporting needs, preparation of financial reports, planning budgeting and forecasting, governance, and enterprise risk management. Open to students enrolled in the MAcc program only.

3 units (fi 6)(EITHER, 3-0-0)

Using a combination of theoretical frameworks and case study examples, the course is designed to provide students with the knowledge and tools necessary to assess an organization's purpose and values; formulate and evaluate an organization's strategies; translate strategies into specific business objectives and action plans; analyze the effectiveness and alignment of an organization's strategy implementation process; assess the role of the organization's corporate governance policies and processes in achieving strategic objectives, and ensure the management and governance of an organization's economic, environmental and social sustainability. Restricted to students registered in the Master of Accounting Program.

3 units (fi 6)(EITHER, 3-0-0)

Intended for students who would like to build on the financial accounting knowledge developed in ACCTG 501, and is especially useful for those contemplating a career in financial management. Useful both as a stand-alone course and as a foundation for further study in financial statement analysis. Provides further depth in balance sheet valuation and income measurement in order to enhance students' ability to use financial accounting as a management tool. Prerequisite: ACCTG 501. Corequisite: FIN 501 or 503. Students may receive credit for only two of the following three courses: ACCTG 610, 614 and 615.

3 units (fi 6)(EITHER, 3-0-0)

First of two courses covering the theory, methods, strengths, and weaknesses of current Generally Accepted Accounting Principles (GAAP). Prerequisite: ACCTG 501. Students may receive credit for only two of ACCTG 610, 614, and 615.

3 units (fi 6)(EITHER, 3-0-0)

Second of two courses covering theory, methods, strengths, and weaknesses of current Generally Accepted Accounting Principles (GAAP). Prerequisite: ACCTG 614. Students may receive credit for only two of the following three courses: ACCTG 610, 614, and 615.

3 units (fi 6)(EITHER, 3-0-0)

The theory and propositions underlying current financial accounting practices and alternative theories of accounting measurement as proposed in the literature. The function of accounting in relation to the decision processes of the principal external users of accounting data is considered. Prerequisites: ACCTG 614 or 610, FIN 501 or 503.

3 units (fi 6)(EITHER, 3-0-0)

The application of accounting methods to incorporate investments and other advanced topics in financial reporting. Prerequisites: ACCTG 615.

3 units (fi 6)(EITHER, 3-0-0)

Seminar consisting of topics concerned at an advanced level with generating and using accounting and related data in the planning and control functions of organizations. Prerequisite: ACCTG 523.

3 units (fi 6)(EITHER, 3-0-0)

Addresses advanced topics in performance management including identification of organizational reporting systems to meet strategic goals, cost management, and measurement of performance on both an organizational and individual level. Open to students enrolled in the MAcc program only.

3 units (fi 6)(EITHER, 3-0-0)

Current research and cases in managerial accounting. Prerequisites: ACCTG 523.

3 units (fi 6)(EITHER, 3-0-0)

Develops students' competence in analyzing financial statements and using financial information to make investment decisions, both equity and debt. The primary thrust of the course is aimed at equity investments. Students learn a five step process of analysis for equity investments: (1) An examination of the firm's industry, markets and strategy, (2) An evaluation of the firm's accounting policies and their impact on the financial reports, (3) Applying fundamental analysis to assess financial strengths and weaknesses, (4) Forecasting future earnings and cash flows, and (5) Applying valuation models to assess the current price. A comparable process for lending decisions is then developed. Prerequisite: ACCTG 501. Corequisite: FIN 501 or 503.

3 units (fi 6)(EITHER, 3-0-0)

Focuses on the external auditor's provision of assurance services on financial information. Topics include: society's demand for various assurance services; the role, profession, ethics, independence and liability of the assurance provider; assurance risk and strategy; assurance planning, operations and reports; computerization and internal control; and emerging assurance services. Prerequisite: ACCTG 614 or 610.

3 units (fi 6)(EITHER, 3-0-0)

Covers advanced topics in internal control/audit, external assurance engagements, audit and assurance service planning, and preparation of financial reports. Analysis of accounting policies and transactions and the role of audit committees and other corporate governance mechanisms will be discussed. Open to students enrolled in the MAcc program only.

3 units (fi 6)(EITHER, 3-0-0)

The course provides a general economic background to embed the consideration of tax provisions in organizational decision-making. The concepts learnt should be applicable and transferable to different tax regimes. Applications include showing how better decisions can be made by applying tax planning concepts and knowledge of specific tax regimes to investment decisions, compensation planning, choice of organizational form, and mergers and acquisitions. International tax planning is also covered.

3 units (fi 6)(EITHER, 3-0-0)

This course covers accounting rules and practice in the area of natural resources, energy and the environment. Some topics include mineral rights and exploration costs, emissions trading, environmental reporting and liabilities. While it does contain technical material, it is meant for both accounting and non-accounting students. Both International and U.S. generally accepted accounting principles (GAAP) will be explored. The focus will be on understanding how firms in this area report their natural resource assets and related liabilities. Prerequisite: ACCTG 501.

3 units (fi 6)(EITHER, 3-0-0)

Examines the concepts, regulations and interpretations underlying individual and corporate income tax from the tax professional's perspective. Topics include: structure of the Income Tax Act, residency requirements, employment income, business and property income, capital gains, and the calculation of tax payable for individuals. Tax planning is introduced and opportunities for tax planning are identified where appropriate as topics are covered. Prerequisite: ACCTG 614 or 610.

3 units (fi 6)(EITHER, 3-0-0)

A study of the major tax concepts behind the specific provisions of the Income Tax Act in the taxation of corporations, corporate distributions and transactions between corporations and their shareholders. Emphasis on applying the Act in practical problems and case settings. Prerequisite: ACCTG 667.

3 units (fi 6)(EITHER, 3-0-0)

Topics may vary from year to year. Students should check with the MBA Office for pre/corequisites of specific sections.

3 units (fi 6)(EITHER, 3-0-0)

Covers topics as required for the Capstone 1 module of the CPA Professional Education Program. Open to students enrolled in the MAcc program only.

6 units (fi 12)(EITHER, 3-0-0)

Covers topics as required for the Capstone 2 module of the CPA Professional Education Program. Open to students enrolled in the MAcc program only.

3 units (fi 6)(EITHER, 3-0-0)

A survey/history of accounting thought, introducing the major research approaches in accounting. Open to all doctoral students or with written permission of the instructor. Approval of the Associate Dean, PhD Program is also required for non-PhD students.

1.5 units (fi 6)(TWO TERM, 3-0-0)

Based on the Department's research workshop program, this course will discuss research methodology as it applies to accounting and ensure students learn how to review/evaluate current research and literature. Students are expected to present their own research and to analyze the research of others. This workshop is a single term course offered over two terms. Students are expected to attend regularly throughout their doctoral program, but register for credit in their second year (prior to taking accounting comprehensive examination).

1.5 units (fi 6)(TWO TERM, 3-0-0)

Based on the Department's research workshop program, this course will discuss research methodology as it applies to accounting and ensure students learn how to review/evaluate current research and literature. Students are expected to present their own research and to analyze the research of others. This workshop is a single term course offered over two terms. Students are expected to attend regularly throughout their doctoral program, but register for credit in their second year (prior to taking accounting comprehensive examination).

3 units (fi 6)(EITHER, 3-0-0)
There is no available course description.
3 units (fi 6)(EITHER, 3-0-0)

A generalist course on research that is primarily oriented to individual behavior in accounting settings. Topics covered will include individual cognitive processes and limitations, the experimental method, and a broad survey of experimental and field studies (drawing on psychology and economics) conducted in accounting settings. Open to all doctoral students or with the written permission of the instructor. Approval of the Associate Dean, PhD Program is also required for non-PhD students.

3 units (fi 6)(EITHER, 3-0-0)

An introductory course to familiarize students with analytical accounting research. Topics will vary depending on the instructor's area of expertise. Open to all doctoral students or with the written permission of the instructor. Approval of the Associate Dean, PhD Program is also required for non-PhD students.

3 units (fi 6)(EITHER, 3-0-0)

An introductory course to provide students with a sound framework for understanding and appreciating empirical/archival accounting research. Topics will vary depending on the instructor's area of expertise. Open to all doctoral students or with written permission of the instructor. Approval of the Associate Dean, PhD Program is also required for non-PhD students.

3 units (fi 6)(EITHER, 3-0-0)

This course is intended to serve advanced doctoral students who have a specific interest in accounting research that uses tools from experimental psychology and/or experimental economics. Topics will vary with student interests and instructor expertise. Open to all doctoral students who have taken ACCTG 706 or the equivalent or with the written permission of the instructor. Approval of the Associate Dean, PhD Program is also required for non-PhD students.

3 units (fi 6)(EITHER, 3-0-0)

This course is intended to serve advanced doctoral students who have a specific interest in accounting research that uses tools from information economics or other branches of economic theory, game theory, and mathematics. Topics will vary with student interests and instructor expertise. Open to all doctoral students who have taken ACCTG 707 or the equivalent or with the written permission of the instructor. Approval of the Associate Dean, PhD Program is also required for non-PhD students.

3 units (fi 6)(EITHER, 3-0-0)

This course is intended to serve advanced doctoral students who have a specific interest in empirical / archival accounting research. The course will emphasize advanced research topics in empirical/archival accounting research. Open to all doctoral students who have taken ACCTG 708 or the equivalent or with the written permission of the instructor. Approval of the Associate Dean, PhD Program is also required for non-PhD students.

3 units (fi 6)(EITHER, 3-0-0)

Reporting of financial results of operations and financial positions to investors and managers; the use of accounting information for decision making. Restricted to students registered in the MBA China Program.

3 units (fi 6)(EITHER, 3-0-0)

Implementing financial performance measurement, evaluation and control systems, and organizational designs that enhance performance; understanding organizational structures and processes. Restricted to students registered in the MBA China Program.

3 units (fi 6)(EITHER, 3-0-0)

Useful both as a stand-alone course and as a foundation for further study in financial statement analysis. Provides further depth in balance sheet valuation and income measurement in order to enhance students' ability to use financial accounting as a management tool. Restricted to students registered in the MFM Program.

3 units (fi 6)(EITHER, 3-0-0)

Develops students' competence in analyzing financial statements and using financial information to make investment decisions, both equity and debt. The primary thrust of the course is aimed at equity investments. Students learn a five step process of analysis for equity investments: (1) An examination of the firm's industry, markets and strategy, (2) An evaluation of the firm's accounting policies and their impact on the financial reports, (3) Applying fundamental analysis to assess financial strengths and weaknesses, (4) Forecasting future earnings and cash flows, and (5) Applying valuation models to assess the current price. A comparable process for lending decisions is then developed. Restricted to students registered in the MFM Program.

3 units (fi 32)(EITHER, 3-0-0)

Reporting of financial results of operations and financial positions to investors and managers; the use of accounting information for decision making. Restricted to Executive MBA students only.

3 units (fi 32)(EITHER, 3-0-0)

Implementing financial performance measurement, evaluation and control systems, and organizational designs that enhance performance; understanding organizational structures and processes. Restricted to Executive MBA students only.

3 units (fi 6)(EITHER(FR), 3-0-0)

Étude synoptique du système légal canadien, mettant l'accent sur les considérations sous-jacentes de politique sociale. Tout en considérant la nature, les sources, et la philosophie du droit, ainsi que les objectifs des politiques qu'il codifie, des sujets choisis dans les champs de la responsabilité civile délictuelle et contractuelle seront analysés. Note: Ce cours n'est pas accessible aux étudiants ayant ou postulant des crédits pour B LAW 301.

3 units (fi 6)(EITHER(FR), 3-1S-0)

Différents types de titres boursiers et méthodes d'évaluation de base. Évaluation et sélection d'actifs matériels et intellectuels. Fonctionnement et efficience des marchés financiers. Mesures de risque et méthode de réduction du risque. Politique de financement, incluant le choix entre l'endettement et les fonds propres. Note: On s'attend à ce que les étudiants soient familiers avec les logiciels informatiques de base. Préalable(s): STAT 151 ou équivalent. Autres cours préalable(s) ou concomitant(s): MGTSC 312, ACCTG 300 ou ACCTG 311.

3 units (fi 6)(EITHER(FR), 3-1.5S-0)

Postulats, principes, cycle comptable, calcul du capital et du revenu, préparation et analyse d'un état financier, instance sur les rapports à présenter aux actionnaires et autres agents externes détenant des pouvoirs de décision. Préalable(s): ECONE 101/102. Note: Ce cours n'est pas accessible aux étudiants ayant ou postulant des crédits pour ACCTG 311.

3 units (fi 6)(EITHER(FR), 3-0-0)

Objectifs d'une entreprise, concepts de planification et de contrôle, accumulation des coûts en vue de l'établissement des prix et de l'évaluation du prix de revient des produits. Préalable(s): ADMI 311 ou ACCTG 311. Note: Ce cours n'est pas accessible aux étudiants ayant ou postulant des crédits pour ACCTG 322.

3 units (fi 6)(EITHER(FR), 3-0-0)

Introduction aux outils requis pour réussir dans un monde des affaires de plus en plus international. Sert de tremplin à des cours plus avancés en affaires internationales. Les sujets couverts incluent les différences entre les pays, le commerce international, l´investissement direct étranger, l´intégration économique internationale, le marché des changes, et la stratégie et les opérations en affaires internationales. Note : Ce cours n´est pas accessible aux étudiants ayant ou postulant des crédits pour BUEC 342.

3 units (fi 6)(EITHER(FR), 3-0-0)

Ce cours étudie les titres financiers et les marchés financiers avec un accent sur les actions et les obligations. Les sujets traités incluent : l'information, les taux d'intérêt, la relation risque-rendement, les marchés efficients, la diversification, la mesure de la performance des portefeuilles et l'application de la théorie financière aux décisions d'investissement. Préalable(s) : FIN 301 ou ADMI 302, et MGTSC 312. Note : Ce cours n'est pas accessible aux étudiants ayant ou postulant des crédits pour FIN 412, ECON 442 ou ECONE 442.

3 units (fi 6)(EITHER(FR), 3-0-0)

Traitement approfondi de la théorie et des méthodes du modèle de comptabilité GAAP (Principes de comptabilité généralement acceptés) et évaluation de ses points forts et de ses points faibles. Des comparaisons seront faites avec d'autres modèles comptables. Prérequis: ADMI 311, 322 ou ACCTG 311, 322. Ce cours n'est pas accessible aux étudiants ayant ou postulant des crédits pour ACCTG 414.

3 units (fi 6)(EITHER(FR), 3-0-0)

Problèmes et opportunités lorsqu'une entreprise opère dans plus d'un pays: le choix à faire entre opérer à l'étranger, l'exportation et l'utilisation de licences; nature et causes de l'émergence des nouveaux marchés de capitaux; institutions internationales facilitant le financement de l'exportation; programmes de stabilisation des prix des produits de base; implications des politiques commerciales, fiscales et d'intégration pour les décisions d'entreprises; aspects de la gestion internationale, incluant la couverture contre le risque de fluctuation des taux de change, coûts de transfert et choix de structure de capital optimale. Ce cours n'est pas accessible aux étudiants ayant ou postulant des crédits pour BUEC 444.

3 units (fi 6)(EITHER(FR), 3-0-0)

Dans ce cours on utilise les outils de l'économique pour obtenir une meilleure compréhension des marchés et de l'industrie de l'énergie. Les différences et similarités entre les industries (pétrole, gaz naturel, électricité, etc.) et entre les différents segments (exploration, production, vente) sont expliquées. On y analyse les grands défis de l'industrie, entre autres la question environnementale et la mondialisation des marchés et les nouvelles formes de la concurrence. On verra comment cette transformation de l'industrie affectera les performances et stratégies de l'industrie. Préalable(s): ECONE 281 ou ECON 281 ou BUEC 311.

3 units (fi 6)(EITHER(FR), 3-0-0)

Analyse de l'interaction entre l'entreprise et l'administration publique. On s'intéresse en particulier à la dynamique d'ajustement de la firme et du gouvernement dans les changements d'environnement et de politiques. Les motivations et comportements des décideurs publics et des personnes responsables de l'application des mesures sont présentés dans le contexte d'interaction entre les différents groupes impliqués. Sont posées les bases d'une analyse de l'efficacité des différentes politiques, tant fiscales que réglementaires, visant la firme. On y aborde aussi les conséquences des changements de l'environnement économique, technologique et social pour la firme. Préalable(s): ECONE 281 ou BUEC 311. Note: Ce cours n'est pas accessible aux étudiants ayant ou postulant des crédits pour BUEC 479.

3 units (fi 6)(EITHER(FR), 2-0-2)

Les origines et le développement de l'art théâtral, notions de base sur la production d'un spectacle de théâtre: de la conception à la réalisation. Analyses critiques de pièces auxquelles les étudiants assistent.

3 units (fi 6)(EITHER(FR), 2-0-2)

Approche pratique et théorique au développement des ressources humaines par l'art dramatique. Introduction au jeu et à la forme théâtrale, avec insistance sur le processus de création, la stimulation des capacités de communiquer et de s'exprimer, l'imagination et la spontanéité.

3 units (fi 6)(EITHER(FR), 3-0-0)

Styles et formes du spectacle théâtral et leur relation changeante entre l'espace de jeu et le public, à partir du théâtre grec et romain jusqu'à nos jours. Oeuvres majeures, artistes et artisans du théâtre qui ont aidé au développement du langage théâtral tel que nous le connaissons aujourd'hui.

3 units (fi 6)(EITHER(FR), VARIABLE)

Exercices pour améliorer la voix, la diction et l'articulation relatives à l'interprétation théâtrale et à la production vocale. Initiation aux techniques de base de la communication orale et à l'interprétation de diverses formes littéraires, dramatiques et musicales. Développement de l'expression du langage parlé et chanté. Note: ce cours n'est pas accessible aux étudiants ayant ou postulant des crédits pour MUSIQ 247.

3 units (fi 6)(EITHER(FR), 3-0-0)

La mise en évidence des possibilités créatrices du dialogue et de la nécessité de faire découvrir, par le jeu dramatique, le fond commun et permanent de la langue parlée et de la langue écrite. Pratique de la préparation et de la mise en marche des dramatisations, afin d'explorer la création des diverses formes dramatiques. Note : Ce cours n'est pas accessible aux étudiants ayant ou postulant des crédits en FRANC 249.

3 units (fi 6)(EITHER(FR), 3-0-0)

Perspectives contemporaines sur l'évolution du théâtre francophone au Canada. Étude des oeuvres qui ont marqué son histoire et des fonctions de la langue dans les répertoires dramatiques québécois et franco-canadiens. Ce cours n'est pas accessible aux étudiants ayant ou postulant des crédits pour FRANC 302. Préalables: *3 de niveau 200 parmi FRANC, CAFR, ADRAM, ou l'équivalent.

Starting: 2024-09-01 ADRAM 302 - Théâtres francophones du Canada

3 units (fi 6)(EITHER(FR), 3-0-0)

Perspectives contemporaines sur l'évolution du théâtre francophone au Canada. Étude des oeuvres qui ont marqué son histoire et des fonctions de la langue dans les répertoires dramatiques québécois et franco-canadiens. Ce cours n'est pas accessible aux étudiants ayant ou postulant des crédits pour FRANC 302. Préalables: 3 crédits de niveau 200 parmi FRANC, CAFR, ADRAM, ou l'équivalent.

3 units (fi 6)(EITHER(FR), 2-3L-0)

Approche pratique et théorique au développement des ressources humaines par l'art dramatique (de la conception à la réalisation d'un projet théâtral) tenant compte des enfants et des jeunes. Préalable(s): ADRAM 101, ou l'approbation du Vice-doyen aux affaires académiques.

3 units (fi 6)(EITHER(FR), VARIABLE)

Études théoriques et pratiques des tendances actuelles du théâtre pour l'enfance et la jeunesse, y compris l'écriture, la mise en scène, le jeu, la dramaturgie et la réception par les jeunes publics et dans le contexte scolaire. Préalable(s): *3 en ADRAM ou EDUM 360 (ou l'équivalent). Note: ce cours n'est pas accessible aux étudiants ayant ou postulant des crédits pour ADRAM 321.

Starting: 2024-09-01 ADRAM 322 - Théâtre pour l'enfance et la jeunesse

3 units (fi 6)(EITHER(FR), VARIABLE)

Études théoriques et pratiques des tendances actuelles du théâtre pour l'enfance et la jeunesse, y compris l'écriture, la mise en scène, le jeu, la dramaturgie et la réception par les jeunes publics et dans le contexte scolaire. Préalable: 3 crédits en ADRAM. Note: ce cours n'est pas accessible aux étudiants ayant ou postulant des crédits pour ADRAM 321.

3 units (fi 6)(EITHER(FR), 3-0-0)

Exploration de la voix parlée et de la voix chantée. Éléments théoriques (physiologie et acoustique vocale) et pratiques (exercices d'élocution, exposé oral, lecture à voix haute, chant) de la production vocale. Le projet final prendra la forme d'une présentation orale pouvant inclure chant, poésie, lecture, exposé ou improvisation et mettra l'accent sur la production vocale. Ce cours n'est pas accessible aux étudiants ayant suivi MUSIQ 350. Préalables : *3 en MUSIQ X24, MUSIQ X40 ou ADRAM, ou l'équivalent avec approbation du professeur.

Starting: 2024-09-01 ADRAM 350 - Production vocale

3 units (fi 6)(EITHER(FR), 3-0-0)

Exploration de la voix parlée et de la voix chantée. Éléments théoriques (physiologie et acoustique vocale) et pratiques (exercices d'élocution, exposé oral, lecture à voix haute, chant) de la production vocale. Le projet final prendra la forme d'une présentation orale pouvant inclure chant, poésie, lecture, exposé ou improvisation et mettra l'accent sur la production vocale. Ce cours n'est pas accessible aux étudiants ayant suivi MUSIQ 350. Préalables :3 crédits en MUSIQ X24, MUSIQ X40 ou ADRAM, ou l'équivalent avec approbation du professeur.

3 units (fi 6)(EITHER, VARIABLE)

Atelier de mise en scène qui permet à l'étudiant de se familiariser avec le langage scénique et dramaturgique, la direction de l'acteur, la direction technique et scénographique. Pratique de la mise en scène et de la création théâtrale avancée de différents genres et formes dramatiques. Préalable(s): *3 en ADRAM. Note: ce cours n'est pas accessible aux étudiants ayant ou postulant des crédits pour ADRAM 383.

Starting: 2024-09-01 ADRAM 384 - Mise en scène

3 units (fi 6)(EITHER, VARIABLE)

Atelier de mise en scène qui permet à l'étudiant de se familiariser avec le langage scénique et dramaturgique, la direction de l'acteur, la direction technique et scénographique. Pratique de la mise en scène et de la création théâtrale avancée de différents genres et formes dramatiques. Préalable(s): 3 crédits en ADRAM. Note: ce cours n'est pas accessible aux étudiants ayant ou postulant des crédits pour ADRAM 383.

3 units (fi 6)(EITHER(FR), 3-0-0)

Préalables : *3 de niveau 300 ou 400 parmi FRANC, CAFR, ADRAM ou l'équivalent.

Starting: 2024-09-01 ADRAM 400 - Choix de sujet

3 units (fi 6)(EITHER(FR), 3-0-0)

Préalables : 3 crédits de niveau 300 ou 400 parmi FRANC, CAFR, ADRAM ou l'équivalent.

3 units (fi 6)(EITHER(FR), 3-0-0)

Études d'oeuvres dramatiques et de mouvements esthétiques appartenant à divers répertoires francophones contemporains. Ce cours n'est pas accessible aux étudiants ayant ou postulant des crédits en FRANC 403 et ADRAM/FRANC 303 Préalables : 6* de niveau 300 parmi FRANC, CAFR, ADRAM, ETCAN 330 et 332 ou l'équivalent.

Starting: 2024-09-01 ADRAM 403 - Théâtres francophones contemporains

3 units (fi 6)(EITHER(FR), 3-0-0)

Études d'oeuvres dramatiques et de mouvements esthétiques appartenant à divers répertoires francophones contemporains. Ce cours n'est pas accessible aux étudiants ayant ou postulant des crédits en FRANC 403 et ADRAM/FRANC 303. Préalables : 6 crédits de niveau 300 parmi FRANC, CAFR, ADRAM, ETCAN 330 et 332 ou l'équivalent.

3 units (fi 6)(EITHER(FR), VARIABLE)

Cours portant sur les grandes théories du théâtre et du spectacle vivant, de l'antiquité à l'époque contemporaine. Parmi les thèmes abordés : la question de la mimésis, l'esthétique et la philosophie de la représentation, l'interdiction du théâtre, la théorie néo-classique, la naissance du drame, le réalisme, le spectacle total, la naissance de la tragédie, le théâtre de la cruauté, le théâtre épique, la théorie de l'avant -garde, la société du spectacle, le tournant performatif, etc. Préalable(s): *3 en littérature et *3 ADRAM niveau 200 (ou l'équivalent) Note: ce cours n'est pas accessible aux étudiants ayant ou postulant des crédits pour LITT 411 .

Starting: 2024-09-01 ADRAM 411 - Théories du théâtre

3 units (fi 6)(EITHER(FR), VARIABLE)

Cours portant sur les grandes théories du théâtre et du spectacle vivant, de l'antiquité à l'époque contemporaine. Parmi les thèmes abordés : la question de la mimésis, l'esthétique et la philosophie de la représentation, l'interdiction du théâtre, la théorie néo-classique, la naissance du drame, le réalisme, le spectacle total, la naissance de la tragédie, le théâtre de la cruauté, le théâtre épique, la théorie de l'avant -garde, la société du spectacle, le tournant performatif, etc. Préalable(s): 3 crédits en littérature et 3 crédits ADRAM niveau 200 (ou l'équivalent) Note: ce cours n'est pas accessible aux étudiants ayant ou postulant des crédits pour LITT 411.

3 units (fi 6)(EITHER(FR), VARIABLE)

Exploration de la voix parlée et de la voix chantée. Production vocale par le biais de présentations orales, chants, poésies, exposés ou improvisations. Éléments théoriques (physiologie et acoustique vocale) et pratiques (exercices d'élocution, exposé oral, lecture à voix haute, chant) de la production vocale. Préalable(s): *3 en MUSIQ ou ADRAM (ou l'équivalent). Note: ce cours n'est pas accessible aux étudiants ayant ou postulant des crédits pour MUSIQ 451.

Starting: 2024-09-01 ADRAM 451 - Production vocale avancée

3 units (fi 6)(EITHER(FR), VARIABLE)

Exploration de la voix parlée et de la voix chantée. Production vocale par le biais de présentations orales, chants, poésies, exposés ou improvisations. Éléments théoriques (physiologie et acoustique vocale) et pratiques (exercices d'élocution, exposé oral, lecture à voix haute, chant) de la production vocale. Préalable(s): 3 crédits en MUSIQ ou ADRAM (ou l'équivalent). Note: ce cours n'est pas accessible aux étudiants ayant ou postulant des crédits pour MUSIQ 451.

3 units (fi 6)(EITHER(FR), 3-0-0)

Théorie et pratique du processus créatif dans l'écriture; introduction aux procédés discursifs de la poésie, du roman et de la pièce de théâtre. Préalable(s): FRANC 235 et *3 de littérature de niveau 300. Note: Ce cours n'est pas accessible aux étudiants ayant ou postulant des crédits en FRANC 484.

Starting: 2024-09-01 ADRAM 484 - Création

3 units (fi 6)(EITHER(FR), 3-0-0)

Théorie et pratique du processus créatif dans l'écriture; introduction aux procédés discursifs de la poésie, du roman et de la pièce de théâtre. Préalable(s): 3 crédits de littérature niveau 200 ou 3 crédits ADRAM niveau 200. Note: Ce cours n'est pas accessible aux étudiants ayant ou postulant des crédits pour ADRAM 484.

3 units (fi 6)(EITHER(FR), VARIABLE)

Atelier de création littéraire mettant l'accent sur l'exploration des langages narratifs, poétiques et dramatiques, ainsi que l'écriture de l'intime (autofiction). Le processus de création sera soumis au regard critique des pairs en plus de la lecture et l'analyse de différents genres littéraires. Préalable(s) : *3 de littérature niveau 200 ou *3 ADRAM niveau 200. Note: ce cours n'est pas accessible aux étudiants ayant ou postulant des crédits pour ADRAM 484 ou LITT 486.

Starting: 2024-09-01 ADRAM 486 - Création littéraire

3 units (fi 6)(EITHER(FR), VARIABLE)

Atelier de création littéraire mettant l'accent sur l'exploration des langages narratifs, poétiques et dramatiques, ainsi que l'écriture de l'intime (autofiction). Le processus de création sera soumis au regard critique des pairs en plus de la lecture et l'analyse de différents genres littéraires. Préalable(s) : 3 crédits de littérature niveau 200 ou 3 crédits ADRAM niveau 200. Note: ce cours n'est pas accessible aux étudiants ayant ou postulant des crédits pour ADRAM 484 ou LITT 486.

3 units (fi 6)(SECOND, 0-3S-0)

Covers specialized topics of current interest to BSc Honors in Food Science students. Presentations by students, faculty and invited speakers. Pre- or corequisite: NU FS 407.

Starting: 2024-09-01 AFNS 401 - Honors Seminar

3 units (fi 6)(EITHER, 0-2S-0)

Covers specialized topics of current interest to BSc Honors in Food Science students. Presentations by students, faculty and invited speakers. Pre- or corequisite: NU FS 407.

3 units (fi 6)(SECOND, 3-0-0)

Fundamentals in lipid biochemistry featuring learning modules of relevance to students of plant, food and animal science, and human nutrition, and other life science. Topics include characteristics of lipids, environmental effects on lipid metabolism, oilseed biotechnology and biomass solutions for petrochemical alternatives. Normally offered in alternate years. Prerequisite: BIOCH 200 or PL SC 345.

3 units (fi 6)(SECOND, 3-0-0)

'One Health' is an emerging paradigm in public and veterinary health which recognizes that human, animal and environmental health are interlinked. The course will address food and water safety, the increase in prevalence of antibiotic resistant organisms, emerging infectious zoonotic diseases, environmental protection and environmental sustainability, emphasizing the interaction of these diverse yet interconnected disciplines in protecting the health of populations. Prerequisites: *3 MICRB or *3 PHYSL.

Starting: 2024-09-01 AFNS 416 - One Health

3 units (fi 6)(SECOND, 3-0-0)

'One Health' is an emerging paradigm in public and veterinary health which recognizes that human, animal and environmental health are interlinked. The course will address food and water safety, the increase in prevalence of antibiotic resistant organisms, emerging infectious zoonotic diseases, environmental protection and environmental sustainability, emphasizing the interaction of these diverse yet interconnected disciplines in protecting the health of populations. Prerequisites: 3 units in MICRB or 3 units in PHYSL.

3 units (fi 6)(EITHER, VARIABLE)

Project or reading course under the supervision of a Faculty member requiring preparation of a comprehensive report. Prerequisite: consent of Department. Note: May be taken more than once provided the topic is different.

3 units (fi 6)(SECOND, 3-1S-0)

Readings and class presentations on current developments in bacterial or fungal fermentation of foods. Development in Probiotics. Not to be taken if credit received for NU FS 402. Prerequisite: MICRB 265, NU FS 361, or NU FS 363.

10005 results