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Sprott School of Business
801 Dunton Tower
613-520-2388
http://sprott.carleton.ca

This section presents the requirements for programs in:

Program Requirements

Master of Accounting (6.0 credits)

Requirements:
1.  4.75 credits in compulsory courses:4.75
ACCT 5120 [0.5]
Advanced Concepts
ACCT 5121 [0.5]
Advanced Concepts II
ACCT 5123 [0.5]
Advanced Taxation
ACCT 5125 [0.5]
Advanced Assurance
ACCT 5127 [0.25]
Management Consulting
ACCT 5129 [0.25]
Professional Accounting Cases I
ACCT 5130 [0.5]
Advanced Finance
ACCT 5131 [0.5]
Performance Management
ACCT 5133 [0.5]
Advanced Integration I
ACCT 5135 [0.5]
Advanced Integration II
ACCT 5137 [0.25]
Professional Accounting Cases II
2.  0.25 credit in M.B.A. Elective course for M.Acc. students (to be selected from list below)0.25
3.  1.0 credit in:1.0
ACCT 5199 [1.0]
Internship
Total Credits6.0
M.B.A. Elective Courses for M.Acc. Students
ACCT 5013 [0.25]Financial Reporting and Control in Public Organizations
FINA 5514 [0.25]International Finance
IBUS 5711 [0.25]International Marketing and Trade
IBUS 5712 [0.25]Business and Government in Emerging Economies
IBUS 5713 [0.25]Doing Business in the United States
IBUS 5714 [0.25]Buyer Behaviour in International Markets
IBUS 5715 [0.25]Foreign Markets: Selection, Assessment and Entry Strategies
IBUS 5716 [0.25]Management of International Business
IBUS 5721 [0.25]Regional and Global Business Strategies Concentration Integration
ITIS 5401 [0.25]Managing Information Systems in Organizations
ITIS 5403 [0.25]ICT for Development
MGMT 5111 [0.25]Conflict and Negotiation
MGMT 5112 [0.25]Power and Influence
MGMT 5113 [0.25]Managing Teams
MGMT 5114 [0.25]Managing Diversity
MGMT 5115 [0.25]Leadership
MGMT 5116 [0.25]Managing Performance
MGMT 5117 [0.25]Knowledge Management
TOMS 5303 [0.25]Managing Projects

Accounting (ACCT) Courses

ACCT 5001 [0.25 credit]
Financial Accounting

Fundamentals of financial accounting. Techniques used to measure business transactions, preparation of financial statements, recording and valuation of assets, liabilities and equities.
Precludes additional credit for BUSI 5004 (no longer offered).

ACCT 5002 [0.25 credit]
Managerial Accounting

Fundamentals of managerial accounting and control. Techniques for management decision-making, planning, and control including cost-volume-profit analysis, product costing, variance analysis, relevant costing, transfer pricing and the balanced scorecard.
Precludes additional credit for BUSI 5005 (no longer offered).
Prerequisite(s): ACCT 5001.

ACCT 5011 [0.25 credit]
Financial Statement Analysis

A user-oriented approach to the study of financial statements. The role of the financial statements and the annual report in the financial reporting process, using ratio analysis to analyze firm performance and make forecasts of future performance.
Precludes additional credit for BUSI 5000 (no longer offered).
Prerequisite(s): ACCT 5002.

ACCT 5012 [0.25 credit]
Performance Measurement and Control

Efficacy and efficiency of corporate strategies. Design and use of performance measurement systems from an organizational integrated systems view. Balanced scorecard, activity-based management, and other performance measurement and control systems.
Precludes additional credit for BUSI 5000 (no longer offered).
Prerequisite(s): ACCT 5002.

ACCT 5013 [0.25 credit]
Financial Reporting and Control in Public Organizations

Public sector accounting principles, practices, and unique financial reporting requirements. Comparison with private sector financial reporting, control, and performance evaluation.
Prerequisite(s): ACCT 5002.

ACCT 5014 [0.25 credit]
Governance and Accountability

Corporate governance functions including management and controllership, boards of directors, auditors, security commissions and the control of enterprise-wide risk management. Historical development and evaluation of current practices, including Sarbanes Oxley and its implications.

ACCT 5120 [0.5 credit]
Advanced Concepts

An in-depth exploration of selected topics in financial accounting, assurance and taxation.

ACCT 5121 [0.5 credit]
Advanced Concepts II

An in-depth exploration of selected topics in management accounting, finance and corporate governance.

ACCT 5122 [0.25 credit]
Issues in Taxation

This course will provide students additional knowledge in Canadian Federal Taxation required in the MAcc program. Emphasis on corporate income tax and some specialized topics.
Prerequisite(s): permission of the M.Acc. office.

ACCT 5123 [0.5 credit]
Advanced Taxation

Canadian taxation planning issues regarding personal and business decisions involving individuals, corporations, partnerships and trusts.
Prerequisite(s): ACCT 5120.

ACCT 5125 [0.5 credit]
Advanced Assurance

Assurance concepts are applied to a range of assurance and auditing engagements, including auditing financial statements and non-financial statement assurance engagements. Current trends in assurance are also explored.
Prerequisite(s): ACCT 5120.

ACCT 5127 [0.25 credit]
Management Consulting

An introduction to the full range of the management consulting service industry, business models utilized, marketing approaches and critical issues for success of management consulting projects and individual career progression.

ACCT 5129 [0.25 credit]
Professional Accounting Cases I

An introduction to approaching, planning and writing accounting cases, including integration across multiple disciplines.

ACCT 5130 [0.5 credit]
Advanced Finance

The impact of the financing decision upon the value of the firm, firm valuation, investing and risk management.
Prerequisite(s): ACCT 5121.

ACCT 5131 [0.5 credit]
Performance Management

Exploration of performance management in evaluating organizational performance, management decision making, effective problem solving skills and making recommendations for improvements to organizational operations.
Prerequisite(s): ACCT 5121.

ACCT 5133 [0.5 credit]
Advanced Integration I

Discussion, analysis and integration with an emphasis on the application of strategic management to various accounting and finance issues.
Prerequisite(s): completion of a minimum of 2.0 credits in the Master of Accounting program with a minimum average grade of B-.

ACCT 5135 [0.5 credit]
Advanced Integration II

Discussion, analysis and integration of issues involving financial reporting, assurance, finance, management accounting, taxation and/or strategy.
Prerequisite(s): ACCT 5133.

ACCT 5137 [0.25 credit]
Professional Accounting Cases II

A continued development and honing of problem solving abilities when placed in real-life, business situations. Case-writing skills will be finessed, with focus on analysis and integration, while keeping the big picture in mind.
Prerequisite(s): ACCT 5120, ACCT 5121 and ACCT 5129.

ACCT 5199 [1.0 credit]
Internship

Application of M.Acc. course knowledge and building management skills in a professional environment. Minimum 480 hours. Graded Sat/Uns.
Prerequisite(s): permission of the M.Acc. office.

Summer session: some of the courses listed in this Calendar are offered during the summer. Hours and scheduling for summer session courses will differ significantly from those reported in the fall/winter Calendar. To determine the scheduling and hours for summer session classes, consult the class schedule at central.carleton.ca

Not all courses listed are offered in a given year. For an up-to-date statement of course offerings for the current session and to determine the term of offering, consult the class schedule at central.carleton.ca

Regulations

See the General Regulations section of this Calendar.

Guidelines for Completion

Students admitted as full-time students must normally complete their degree requirements within four terms after the date of initial registration.

Academic Standing

A grade of B- or better is normally required in each credit counted towards the degree. However, a candidate may, with the recommendation of the School and the approval of the Dean of the Faculty of Graduate and Postdoctoral Affairs, be allowed to count a grade of C+ in 0.75 credits.

Withdrawal from the program will be required if an M.Acc. student:

  • Receives a grade of lower than B- in 1.25 credits or more, or
  • Fails to achieve a weighted GPA of 7.0 after completing 2.0 credits of study, or to maintain it, or
  • Receives a grade lower than C+ in the same course more than once.

Admission

M. Accounting

Applicants are expected to hold an honours bachelor's degree or equivalent, with a minimum overall average of B-; demonstrated coverage of the CPA Competency Map at the ‘Entry’ level, and a minimum grade of C- in each of the prerequisite courses (courses that meet the Entry level requirements of the CPA Competency Map) with a minimum overall average of B+ in the prerequisite courses.

Students who hold a CPA, CMA designation and who have completed the Strategic Leadership Program, Case Examination and Board Report, may be exempted from the course ACCT 5133 Advanced Integration I, with the approval of the M.Acc. Director.

Proficiency in English is necessary to pursue graduate studies at Carleton University. See Section 3.6 of the General Regulations of this Calendar for English proficiency rules.