York University Accounting Skill Tree
(Course Prerequisite List)

Provides an overview of the context within which modern organizations operate. The course will examine the development of organizational and managerial theories. A number of contemporary issues and the organizational responses will be discussed.

Provides a broad survey of the functional areas of business by engaging students in a critical discourse about management, its sub-disciplines, and the current issues and future challenges facing business. It is intended to prepare students for success in the upper-level BCom course requirements.

Covers the fundamentals of marketing theory, concepts and management as applied to marketing's strategic role in meeting customer needs, including product (goods and services), price, promotion, distribution, consumer, segmentation, positioning, ethics, research. Includes the creation of an actual marketing plan.

An integrated approach to analyzing business problems from various functional areas. Practical business problems are analyzed using quantitative techniques including probability, statistical inference, estimation and regression (simple linear regression, multiple linear regression and model building) as well as non-parametric approaches. Prerequisites: AP/ADMS 1000 3.00; one 12U mathematics course or equivalent. Course credit exclusion: AP/ECON 2500 3.00.

Introduces concepts of individual and group behaviour as they affect performance in organizations. Topics covered include motivation, communication, decision-making, leadership and structural issues. Lectures and case discussions are employed to develop theoretical models and illustrate their use. Prerequisites: AP/ADMS 1000 3.00 and AP/ADMS1010 3.00; For students in the BHRM program, AP/HRM1000. For BDEM and BPA students, AP/ADMS 1000 3.00. Course credit exclusion: HH/PSYC 3570 3.00.

An overview of the accounting discipline, useful to both majors and non-majors. Includes accounting history, the uses of accounting information in personal and business contexts and the rudiments of financial reporting. Note: AP/ADMS 1000 3.00 is not a prerequisite for AP/ADMS 2500 3.00, but is strongly recommended. Course credit exclusions: AP/ADMS 1500 3.00, AP/ADMS 1550 3.00, GL/ECON 2710 3.00.

Overview of information systems and technology: how information systems are selected, designed and managed to provide information needed to run organizations successfully. Topics include the strategic role of information systems; ethical considerations; technology; information systems risks; and security control considerations. Prerequisite: AP/ADMS 1000 3.00. Course credit exclusion: AP/ADMB 2511 3.00.

Seeks to give insight into the role of the lawyer in relation to that of the judge, legislator and administrator in molding the law. Against this general background various legal principles and theories are examined so as to equip the student to analyze and define legal issues. Prerequisite: AP/ADMS 1000 3.00. PRIOR TO FALL 2013: Course credit exclusion: AP/POLS 3165 6.00.

Managers require relevant information for planning, controlling and decision-making purposes. This course examines the accounting techniques available to satisfy those needs. Prerequisites: 1) AP/ECON 1000 3.00; 2) AP/ADMS 2500 3.00 and 3) AP/ADMS 2320 3.00. Course credit exclusions: AP/ADMB 2510 3.00, AP/ADMS 1500 3.00, AP/ADMS 1550 3.00, GL/ECON 2720 3.00.

Management of operations in today's business environment usually involves mathematical and statistical modeling. This course provides a working understanding of the operations management models and techniques such as process analysis, quality management, aggregate planning, inventory control, and material requirements planning. Prerequisite: AP/ADMS 2320 3.00.

The role of financial managers in accomplishing organizational objectives, uses of financial statements, present value theory, risk/return analysis, leverage, cost of capital, resource allocation models. Prerequisites: AP/ECON 1000 3.00; AP/ECON 1010 3.00; AP/ADMS 2500 3.00. Corequisite: AP/ADMS 2320 3.00. Course credit exclusions: AP/ADMB 3530 3.00, AP/ECON 4400 3.00.

Introduces students to the relevance and importance of business ethics and corporate social responsibility. The course applies moral theory to the treatment by business of various stakeholder groups including: shareholders; employees; consumers; governments; communities; and the natural environment. Prerequisite: AP/ADMS 1000 3.00.

A course in theories and techniques of cost accounting and management accounting. Emphasis is placed on cost accumulation for purposes of (a) asset valuation and income measurement, and (b) planning and control. Prerequisites: AP/ADMS 2320 3.00, AP/ADMS 2500 3.00, AP/ADMS 2510 3.00; AP/ECON 1000 3.00, AP/ECON 1010 3.00.

An overview of the taxation of personal and corporate incomes of Canadian taxpayers, related tax planning and GST implications. NCR: Students who have received credit for AP/ADMS 4561 3.00 or AP/ADMS 4562 3.00 may not subsequently take AP/ADMS 3520 3.00 for degree credit.

This course, in conjunction with AP/ADMS 3595 3.00, develops thorough knowledge and understanding of generally accepted accounting principles and financial statement analytical skills by examining various technical areas of financial accounting. Prerequisite: AP/ADMS 2500 3.00. Course credit exclusion: AP/ADMB 3585 3.00.

A reading and research course suited to students with special interests. Students will select areas of study in consultation with an appropriate faculty member. Prerequisites: 78 credits including AP/ADMS 1000 3.00, AP/ECON 1000 3.00, AP/ECON 1010 3.00, and six credits in management science, or, for students with equivalent preparation, permission of the Director of the School of Administrative Studies. Note: Students must be accepted by a faculty supervisor before they can register in this course. The course transaction form for such courses must be submitted with a note from the supervisor stating his/her willingness to perform this task. Permission of the Director of the School of Administrative Studies is also required.

This course is a continuation of AP/ADMS 3585 3.00. It develops a thorough knowledge and understanding of generally accepted accounting principles and financial statement reporting practices in Canada. Prerequisite: AP/ADMS 3585 3.00.

Strategy and policy identification, formulation, and evaluation are developed through lectures and case discussions. Emphasis is on integration of administrative studies subject areas with which the student has previously become familiar, to provide a framework for the analysis of strategic problems of general management. Prerequisites: 78 credits including AP/ECON 1000 3.00; AP/ECON 1010 3.00 and AP/ADMS 2320 3.00 (or equivalent).

A reading and research course suited to students with special interests. Students will select areas of study in consultation with an appropriate faculty member. Prerequisites: 78 credits including AP/ADMS 1000 3.00, AP/ECON 1000 3.00, AP/ECON 1010 3.00, and six credits in management science. Open only to students in Honours programs. Note: Students must be accepted by a faculty supervisor before they can register in 4000-level directed reading courses. The course transaction form for such courses must be submitted with a note from the supervisor stating his/her willingness to perform this task. Permission of the Director of the School of Administrative Studies is also required.

Examines the nature of accounting, accounting theory and the extent to which it applies to current accounting practice as well as certain contemporary issues in accounting. The preparation of paper-critique/case-analysis reports is also required. Prerequisites: 1) For students in an Honours program, 78 credits including AP/ADMS 3595 3.00, AP/ECON 1000 3.00, or 2) for other students, these above-listed courses and an average grade of C+ or better in AP/ADMS 3585 3.00 and AP/ADMS 3595 3.00.

This final financial accounting course emphasizes accounting for international activities and inter-corporate investments. The application of accounting principles to case situations in specialized industries and non-profit organizations is also considered. Prerequisites: 1) For students in an Honours program, 78 credits including AP/ADMS 3595 3.00, AP/ECON 1000 3.00, or 2) for other students, these above-listed courses and an average grade of C+ or better in AP/ADMS 3585 3.00 and AP/ADMS 3595 3.00.

Introduces students to the objectives, concepts, principles and techniques of internal and management auditing, as applied to profit-pursuing, non-profit and government organizations. Prerequisites: 1) For students in an Honours program, 78 credits including AP/ADMS 2500 3.00, AP/ADMS 2510 3.00 and AP/ADMS 2511 3.00; or 2) For other students, the above listed courses and an average grade of C+ or better in AP/ADMS 2500 3.00 and AP/ADMS 2510 3.00.

Examines audit concepts and techniques. Coverage will include audit theory, the timing, nature and extent of audit testing, audit procedures and the application and interpretation of statistics in an audit context. Prerequisites: 1) For students in an Honours program, 78 credits including AP/ADMS 2511 3.00, AP/ADMS 3585 3.00 and AP/ECON 1000 3.00, or 2) for other students, these above-listed courses and an average grade of C+ or better and AP/ADMS 3585 3.00. AP/ADMS 4535 3.00 is not required, but strongly recommended.

Together with AP/ADMS 4562 3.00, introduces students to the principles and practice of Canadian taxation and related tax planning. Enables students to achieve a basic understanding of the Canadian Income Tax Act and its GST implications in relation to the individual. Prerequisites: 1) For students in an Honours program, 78 credits including AP/ADMS 3520 3.00; 2) or for other students, a grade of C+ or better in the above-listed course.

Building upon introductory knowledge from AP/ADMS 3530 3.00, the course covers bond duration and refunding, risk and return, capital budgeting under uncertainty, capital structure, dividend policy and risk management. Empirical evidence on corporate finance theories will also be analyzed. Prerequisites: 1) For students in an Honours program, 78 credits including AP/ADMS 3530 3.00, AP/ADMS 2320 3.00, or 2) for other students, these above-listed courses and a grade of C+ or better in AP/ADMS 3530 3.00. Course credit exclusion: AP/ECON 4410 3.00.

Together with AP/ADMS 4561 3.00, introduces students to the principles and practice of Canadian taxation and related tax planning. Enables students to achieve a basic understanding of the Canadian Income Tax Act and its GST implications in relation to corporations, partnerships and trusts. Prerequisites: 1) For students in an Honours program, 78 credits including AP/ADMS 3520 3.00; 2) or for other students, a grade of C+ or better in the above-listed course.

A study of the process by which managers ensure that resources are obtained and used efficiently and effectively in accomplishing organizational objectives. Readings in cost accounting, finance, business policy and social psychology are applied to analyze case studies of actual situations. Prerequisites: 1) For students in an Honours program, 78 credits including AP/ADMS 3510 3.00, AP/ADMS 2320 3.00 and AP/ADMS 3351 3.00 (or ADMS 3330 prior to Fall 2019) or 2) for other students, these above-listed courses and a grade of C+ or better in AP/ADMS 3510 3.00.

This course enables students to apply their technical knowledge to complex accounting problems. Students will be required to interrelate the knowledge obtained from individual subject areas in order to identify problems, analyze data and formulate recommendations for action. Prerequisites: 1) For students in an Honours program, 78 credits including AP/ADMS 3510 3.00, AP/ADMS 3530 3.00, AP/ADMS 4510 3.00 (or AP/ADMS 4511 3.00 or AP/ADMS 4520 3.00), AP/ADMS 4551 3.00 (or AP/ADMS 4515 3.00), and AP/ADMS 4561 3.00 (or AP/ADMS 3520 3.00) or 2) for other students, these above-listed courses and an average grade of C+ or better in AP/ADMS 3585 3.00 and AP/ADMS 3595 3.00.

Covers the audit of computer-based information systems. Topics include business/accounting information system applications, information systems risks, management controls, control evaluation, audit strategies and computer assisted audit techniques. Prerequisites: 1) For students in the Honours program, 78 credits including AP/ADMS 4551 3.00; and AP/ADMS 2511 3.00 or 2) other students, these above-listed courses and an average grade of C+ or better in AP/ADMS 3585 3.00.

Examines current and/or advanced issues affecting the audit profession. Coverage includes the public's expectation of audits and various types of engagements including: special reports, non-audits, prospectuses, future oriented financial statements and comprehensive audits. Prerequisites: 1) For students in an Honours program, 78 credits including AP/ADMS 3595 3.00, AP/ADMS 4551 3.00, or 2) or other students, these above-listed courses and an average grade of C+ or better in AP/ADMS 3585 3.00 and AP/ADMS 3595 3.00.