Course Descriptions - Undergraduate Calendar 2019-2020

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AFM 100s


AFM 100 SEM,TUT 0.00Course ID: 015679
Introduction to Experiential Learning
The objective of this non-credit course is to expose students to the expectations for experiential learning, helping them develop the skills and relationships needed to allocate their time and maintain balance across their academics, career, health and wellness, and community.
Prereq: First-year Accounting and Financial Management, Mathematics/Chartered Professional Accountancy, or Biotechnology/Chartered Accountancy students

AFM 101 LEC,TST,TUT 0.50Course ID: 011404
Introduction to Financial Accounting
This course is an introduction to financial accounting. The preparation and use of financial statements is examined. The accounting cycle and assets and liabilities reporting, is discussed.
Prereq: Not open to students in Arts and Business, Environment and Business, Science and Business, or Human Resources Management.
Antireq: AFM 123/ARBUS 102, BUS 127W/227W, MSCI 262

AFM 102 LEC,TST,TUT 0.50Course ID: 011700
Introduction to Managerial Accounting
This course is an introduction to the preparation and use of accounting information for management decision-making and reporting. Cost behaviour, cost accumulation systems, and short and long-term decision models are discussed.
Prereq: AFM 101 or BUS 127W/227W.
Antireq: AFM 123/ARBUS 102, BUS 247W, MSCI 262

AFM 111 LEC,TST,TUT 0.50Course ID: 015771
Professional Pathways and Problem-solving
This course assists students in developing the knowledge, skills, and values needed to manage their learning, ethical behaviour, and career path as a professional with a responsibility to society. The course also provides an opportunity to develop problem-solving, information literacy, and communication skills.
Prereq: Level 1A Accounting and Financial Management students

AFM 112 LEC,TST,TUT 0.50Course ID: 015772
Analytic Methods for Business
This course introduces analytical methods commonly used in business for accounting and finance professionals. The course introduces students to the cross-industry standard process for data mining as an approach to business problem recognition and solving. Students also apply emerging technologies as a means to understand concepts such as variables, data types, subsets, formulas for creating derived variables, and simple models.
Prereq: Accounting and Financial Management students

AFM 121 LEC,TST,TUT 0.50Course ID: 013719
Introduction to Global Financial Markets
This course describes the role of finance in the modern global economy and introduces some basic principles of financial decision-making.
Prereq: Accounting and Financial Management or Computing and Financial Management students

AFM 123 LEC,TST,TUT 0.50Course ID: 003239
Accounting Information for Managers
This course is designed for non-accountants who will use accounting information for planning, control, and decision-making.
Prereq: Arts & Business, Environment & Business, Sci & Business, Hon Rec & Leisure Studies, Hon Rec & Business, Hon Biotechnology/Economics, Human Resources Management, or Management Studies stdnts.
Antireq: AFM 101,102,121, BUS 127W/227W,247W, MSCI 262
(Cross-listed with ARBUS 102)

AFM 131 LEC,TST 0.50Course ID: 003243
Introduction to Business in North America
The functional areas of business: finance, personnel administration, production, marketing, and accounting are examined within differing organizational structures. Coverage also includes study of the principles of effective management and the financial system as a source of corporate capital.
Prereq: Not open to Arts and Business students.
Antireq: BUS 111W
(Cross-listed with ARBUS 101)
Also offered Online

AFM 132 LEC,TST,TUT 0.50Course ID: 015774
Introduction to Business Stages
This course introduces key business concepts required to provide a solid foundation for accounting and finance majors. Topics include business life cycle stages, business models, and types of business decisions.
Prereq: Accounting and Financial Management, Computing and Financial Management, and Mathematics/Chartered Professional Accounting students.
Antireq: AFM 131, BUS 111W

AFM 200s


AFM 200 SEM,TUT 0.00Course ID: 015707
Continuation of Experiential Learning
The objective of this non-credit course is to continue to expose students to the expectations for experiential learning, and help them to continue to develop the skills and relationships needed to allocate their time and maintain balance across their academics, career, health and wellness, and community.
Prereq: AFM 100; second-year Accounting and Financial Management, Mathematics/Chartered Professional Accountancy, or Biotechnology/Chartered Accountancy students

AFM 201 LEC,OLN,TUT 0.50Course ID: 011411
Introduction to Professional Practice
This course discusses auditing and taxation concepts as they relate to professional accounting and management.
Prereq: AFM 101; Accounting and Financial Management, Computing and Financial Management, Mathematics/Chartered Professional Accountancy, or Biotechnology/Chartered Accountancy students

AFM 202 LEC,TST,TUT 0.50Course ID: 013739
Introduction to Public Practice
This course focuses on the knowledge and skills that enhance experiential learning during a first co-op work term. Topic areas include professional ethics, assurance, taxation, and leveraging technology for assurance and taxation competencies.
Prereq: AFM 101; Level 2A or 3A Accounting and Financial Management, Mathematics/Chartered Professional Accountancy, or Biotechnology/Chartered Professional Accountancy students.
Antireq: AFM 201

AFM 203 LEC,TST,TUT 0.50Course ID: 013740
Introduction to Decision Support
This course focuses on the knowledge and skills that enhance experiential learning during a first co-op work term while performing a decision support role within a public or private sector organization. Topic areas include professional ethics, performance analysis, corporate finance, and leveraging technology for performance analysis and corporate finance competencies.
Prereq: AFM 101; Level 2A or 3A Accounting and Financial Management, Mathematics/Chartered Professional Accountancy, or Biotechnology/Chartered Professional Accountancy students.
Antireq: AFM 201, 204

AFM 204 LEC,TST,TUT 0.50Course ID: 013741
Introduction to Applied Finance
This course focuses on the basic knowledge and skills required for employment in the finance area during the first co-op work term. The course covers topics such as an overview of the financial services industry, the role of treasury management within organizations, professional ethics, and problem-solving skills that are applicable to financial decisions.
Prereq: AFM 121; Level 2A or 3A; Accounting and Financial Management students.
Coreq: AFM 273.
Antireq: AFM 201, 203

AFM 205 LEC,TST 0.25Course ID: 015775
Introduction to Financial Services
This course is one of a set of courses that focuses on the knowledge and skills that enhance experiential learning during a first co-op work term. The course covers topics such as an overview of the financial services industry, professional ethics, and problem-solving skills that are applicable to financial decisions.
Prereq: AFM 101; Level 2A Accounting and Financial Management, Mathematics/Chartered Professional Accountancy, or Biotechnology/Chartered Professional Accountancy students.
Coreq: AFM 206, 207, 208.
Antireq: AFM 204

AFM 206 LEC,TST 0.25Course ID: 015776
Introduction to Tax
This course is one of a set of courses that focuses on the knowledge and skills that enhance experiential learning during a first co-op work term. Topic areas for this course include tax law, professional ethics, and leveraging technology for taxation competencies.
Prereq: AFM 101; Level 2A Accounting and Financial Management, Mathematics/Chartered Professional Accountancy, or Biotechnology/Chartered Professional Accountancy students.
Coreq: AFM 205, 207, 208.
Antireq: AFM 202

AFM 207 LEC,TST 0.25Course ID: 015777
Introduction to Analytics
This course is one of a set of courses that focuses on the knowledge and skills that enhance experiential learning during a first co-op work term. Topic areas for this course include performance measurement, professional ethics, and leveraging technology for performance analytics.
Prereq: AFM 101; Level 2A Accounting and Financial Management, Mathematics/Chartered Professional Accountancy, or Biotechnology/Chartered Professional Accountancy students.
Coreq: AFM 205, 207, 208

AFM 208 LEC,TST 0.25Course ID: 015778
Introduction to Assurance
This course is one of a set of courses that focuses on the knowledge and skills that enhance experiential learning during a first co-op work term. Topic areas for this course include assurance, professional ethics, and leveraging technology for assurance competencies.
Prereq: AFM 101; Level 2A Accounting and Financial Management, Mathematics/Chartered Professional Accountancy, or Biotechnology/Chartered Professional Accountancy students.
Coreq: AFM 205, 206, 207.
Antireq: AFM 202

AFM 211 LEC,SEM,TST,TUT 0.50Course ID: 013742
Connections to Business Context
This course focuses on developing the qualities and transferable skills necessary for integration, continuous learning, and professional development. The course integrates an understanding of business, basic functional competencies, leadership, collaboration, and communication skills to address a range of business decisions.
Prereq: AFM 101, 131, SPCOM 111; Accounting and Financial Management, Mathematics/Chartered Professional Accountancy, or Biotechnology/Chartered Professional Accountancy students

AFM 212 LEC,TST,TUT 0.50Course ID: 015779
Financial Analysis and Planning
This course develops an in-depth understanding of financial statements as a system for analysis and planning as a foundation for upper-year accounting and finance courses.
Prereq: AFM 101; Level 2A Accounting and Financial Management, Mathematics/Chartered Professional Accountancy, or Biotechnology/Chartered Professional Accountancy students.
Antireq: AFM 211

AFM 231 LEC,TST 0.50Course ID: 003247
Business Law
Particular attention is given to the law relating to contracts and business organizations. Other areas of study include sources of law, the judicial process, real and personal property, torts, agency, credit, and negotiable instruments.
Antireq: MTHEL 100/COMM 231, BUS 231W, CIVE 491, GENE 411, ME 401; (Faculty of Mathematics) ENVS 201
(Cross-listed with LS 283)

AFM 241 LEC,OLN,SEM,TST 0.50Course ID: 010334
Introduction to Business Information Technology
This course considers various aspects of information from a business and problem-solving perspective. It is intended to provide a basic foundation for understanding the potential benefits and problems in utilizing information technology to improve business performance, and an appreciation for a wide range of technology choices available, rather than a detailed understanding of any particular hardware or software technology.
Prereq: AFM 102; Accounting and Financial Management, Biotechnology/Chartered Professional Accountancy students.
Antireq: CS 330, 480/490

AFM 244 LEC,TST,TUT 0.50Course ID: 015780
Foundations of Data Mining
This course introduces students to the foundations needed for data mining and more advanced upper-year business analytics electives. Topics include regression analysis, classification analysis (e.g., logistic regression, decision trees), and clustering analysis.
Antireq: AFM 415 (LEC 001) taken fall 2017, fall 2018

AFM 272 LEC,TST,TUT 0.50Course ID: 011750
Corporate Finance 1
This is the first in a two-course sequence that deals with corporate financial decision-making. Topics may include time value of money, capital budgeting, cost of capital, security issuance, capital structure, payout policy and dividends, short term finance, and risk management. Where suitable, topics are treated from a mathematical and quantitative perspective.
Prereq: One of MATH 128,138,148; MATH 136 or 146; Accounting & Fin Mgmt, Computing & Fin Mgmt, Math/CPA or Biotech/CPA students.
Coreq: STAT 231 or 241.
Antireq: AFM 273, ACTSC 371, ECON 371
(Cross-listed with ACTSC 291)

AFM 273 LEC,TST 0.50Course ID: 003257
Managerial Finance 1
This is the first in a two-course sequence that introduces the theory of financial decision-making within firms. Topics include capital budgeting, cost of capital, security issuance, capital structure, payout policy and dividends, short term finance, and risk management.
Prereq: STAT 211; Accounting and Financial Management or Biotechnology/Chartered Professional Accountancy students.
Antireq: AFM 272/ACTSC 291, ECON 371

AFM 274 LEC,TST 0.50Course ID: 003258
Managerial Finance 2
This course is a continuation of AFM 273. Topics to be explored are covered under the listing for AFM 273.
Prereq: AFM 273; Accounting and Financial Management, Biotechnology/Chartered Professional Accountancy or Mathematics/Chartered Professional Accountancy students.
Antireq: ACTSC 372, ACTSC 391/AFM 372, ECON 371

AFM 280 LEC,TST,TUT 0.50Course ID: 013743
Introduction to Organizational Behaviour
An introduction to the concepts concerning the behaviour of individuals and groups in organizations. Topics may include motivation, influence, communication, diversity, goal-setting and incentive compensation, culture and ethical systems, and decision-making.
Prereq: Accounting and Financial Management, Computing and Financial Management, or Mathematics/Chartered Professional Accountancy students.
Antireq: MSCI 211, PSYCH 238/338

AFM 291 LEC,TST 0.50Course ID: 003253
Intermediate Financial Accounting 1
A first course in intermediate accounting dealing with the theory and practice of financial statement preparation and reporting. The emphasis will be on asset valuation and the related impact on income measurement.
Prereq: AFM 101; Accounting and Financial Management, Computing and Financial Management, Mathematics/Chartered Professional Accountancy, or Biotechnology/Chartered Professional Accountancy

AFM 300s


AFM 311 LEC,SEM,TST,TUT 0.50Course ID: 013744
Connections to Ethical Context
This course focuses on developing the qualities and transferable skills necessary for integration, continuous learning, and professional development. The course is oriented around the ethical and moral issues faced by accounting and finance professionals.
Prereq: AFM 211.
Antireq: AFM 431, PHIL 215/ARBUS202

AFM 321 LEC,TST 0.50Course ID: 013726
Personal Financial Planning
This course covers financial planning for individual investors, with particular emphasis on taxation and other institutional aspects governing decisions such as retirement savings, education savings, and estate planning.
Coreq: One of AFM 274, AFM 372/ACTSC 391, ACTSC 372, ECON 371

AFM 322 LEC,TST 0.50Course ID: 011702
Derivative Securities
Introduction to valuation and applications of financial derivatives such as options, futures, forwards, and swaps.
Prereq: AFM 274/371 or AFM 372/ACTSC 391.
Antireq: ACTSC 446, ECON 372, MATBUS 470, STAT 446

AFM 323 LEC,TST 0.50Course ID: 013727
Quantitative Foundations for Finance
This course introduces analytical and statistical methods commonly used in finance, with applications to investment management and corporate finance.
Prereq: AFM 274/371.
Antireq: ECON 321, STAT 373

AFM 328 PRJ 0.25Course ID: 014473
Investment Management - Junior Analyst
This course provides students hands-on training in equity valuation and enables students to follow one industry sector. As a junior analyst, a student will understand why funds management is broken into different sectors, monitor existing equity holdings in a particular sector, make new equity selections in the sector, prepare equity research reports, and present trading recommendations to an investment team in a student-run investment portfolio.
Instructor Consent Required
Prereq: Accounting and Financial Management, Computing and Financial Management, Mathematics/Chartered Professional Accountancy, or Biotechnology/Chartered Professional Accountancy students.
Coreq: AFM 274 or AFM 372/ACTSC 391

AFM 329 PRJ 0.25Course ID: 014474
Investment Management - Senior Analyst
This course provides students hands-on training in equity valuation and enables students to follow more than one industry sector. As a senior analyst, a student will monitor existing equity holdings in different sectors, make new equity selections in the sectors, prepare equity research reports, and present trading recommendations to an investment team in a student-run investment portfolio.
Instructor Consent Required
Prereq: AFM 274 or AFM 372/ACTSC 391; Accounting and Financial Management, Computing and Financial Management, Mathematics/Chartered Professional Accountancy, or Biotechnology/Chartered Professional Accountancy students

AFM 332 LEC,TST,TUT 0.50Course ID: 011974
Accounting, Assurance, and the Law
This course examines the interrelationship between legal and accounting environments. Students will be introduced to concepts of corporate governance and malfeasance and will examine a range of issues including the relationship between accounting and internal control, the roles of internal and external audits, and the regulatory environment of business including the obligations of boards, officers, managers, and shareholders.
Prereq: (AFM 101, 102) or AFM 123; AFM 231/LS 283; Not open to students in Accounting and Financial Management, Mathematics/Chartered Professional Accountancy or Biotechnology/Chartered Professional Accountancy.

AFM 333 LEC,TST 0.50Course ID: 012769
International Business
This course examines the opportunities, risks, and challenges faced by businesses in international markets, as well as the preparation required to operate them.
Prereq: AFM 131/ARBUS 101; Level at least 3A
(Cross-listed with ARBUS 301)

AFM 341 LEC,TST 0.50Course ID: 003273
Accounting Information Systems
Examines the planning, requirements analysis, acquisition, and evaluation of information systems, with an emphasis on accounting information systems. Introduces information systems assurance concepts, and considers the role of information technology in the improvement of business performance.
Prereq: Accounting and Financial Management, Mathematics/Chartered Professional Accountancy or Biotechnology/Chartered Professional Accountancy students.
Antireq: CS 432

AFM 344 LEC,TST,TUT 0.50Course ID: 015466
Introduction to Business Analytics
This course introduces students to business analytics with a focus on problems that accounting and finance professionals face in the real world.
Prereq: One of ECON 221, STAT 211, 231, 241; AFM 241 or CS 330; Accounting and Financial Management, Mathematics/CPA, or Biotechnology/CPA students.
Antireq: AFM 417 taken S14, S15, S16, W16

AFM 351 LEC,TST,TUT 0.50Course ID: 003275
Audit Strategy
An examination of elements of audit strategy and their interrelationships, including financial assertions, types and sources of audit assurance, and evidence-gathering procedures within a framework of professional judgment.
Prereq: AFM 391; Accounting and Financial Management, Computing and Financial Management, Biotechnology/Chartered Professional Accountancy, or Mathematics/Chartered Professional Accountancy students

AFM 352 LEC,TST 0.50Course ID: 003278
Comprehensive/Operational Auditing
Examination of the value for money audit concept in the private and public sectors. This approach goes beyond the scope of the traditional financial audit and looks at all facets of the organization, including human resource management.
Prereq: AFM 391; Accounting and Financial Management, Computing and Financial Management, Biotechnology/Chartered Professional Accountancy, or Mathematics/Chartered Professional Accountancy students

AFM 362 LEC,TST,TUT 0.50Course ID: 013745
Taxation 1 - Foundations
This course is an introduction to the foundational concepts in the taxation of individuals and corporations.
Prereq: Level at least 3A; Accounting and Financial Management, Computing and Financial Management, Mathematics/Chartered Professional Accountancy, or Biotechnology/Chartered Professional Accountancy students

AFM 363 LEC,TST,TUT 0.50Course ID: 013913
Taxation 2 - Integration
This course builds on the foundational concepts established in AFM 362 by exploring the taxation of individuals and corporations in more depth.
Prereq: AFM 362; Accounting and Financial Management, Computing and Financial Management, Biotechnology/Chartered Professional Accountancy, or Mathematics/Chartered Professional Accountancy students

AFM 372 LEC,TST,TUT 0.50Course ID: 011751
Corporate Finance 2
This course is a continuation of AFM 272/ACTSC 291. Topics to be explored are covered under the listing for AFM 272/ACTSC 291.
Prereq: AFM 272/ACTSC 291; Computing and Financial Management, Mathematics/Chartered Professional Accountancy students.
Antireq: AFM 274, ACTSC 372, ECON 371
(Cross-listed with ACTSC 391)

AFM 373 LEC,TST 0.50Course ID: 011414
Cases and Applications in Corporate Finance
This course builds on the theory of financial management using cases to illustrate a variety of corporate financial decisions.
Prereq: AFM 274 or AFM 372/ACTSC 391; Accounting and Financial Management, Computing and Financial Management, or Biotechnology/Chartered Professional Accountancy students.
Antireq: AFM 476/ACTSC 471

AFM 377 LEC,TST 0.50Course ID: 015680
Private Equity and Venture Capital
This course explores the fundamentals of the private equity industry. Topics include raising capital, structuring deals, creating a leveraged buyout model (LBO), and unlocking value through various strategies.
Prereq: AFM 274 or AFM 371.
Antireq: AFM 416 taken spring 2015, spring 2016, or spring 2017

AFM 391 LEC,TST 0.50Course ID: 003261
Intermediate Financial Accounting 2
This is an intermediate financial accounting course that deals with problems related to the measurement of liabilities, measurement of income, and the reporting and measuring of corporate equities.
Prereq: AFM 291; Accounting and Financial Management, Biotechnology/Chartered Professional Accountancy, Computing and Financial Management, or Mathematics/Chartered Professional Accountancy students

AFM 400s


AFM 401 LEC,TST,TUT 0.50Course ID: 003262
Accounting Theory
A review of accounting theory as a background for applying underlying concepts to current accounting problems. Emphasis is on current literature, with a major term paper required.
Prereq: AFM 391 or AFM 491; Accounting and Financial Management, Biotechnology/Chartered Professional Accountancy, Computing and Financial Management, or Mathematics/Chartered Professional Accountancy students

AFM 411 LEC,TST,TUT 0.50Course ID: 013746
Connections Across Competencies for Accounting Professionals
This course focuses on developing the qualities and transferable skills necessary for integration, continuous learning, and professional development. The course adds the dimension of integration across the functional competencies required by students pursuing a professional accounting designation.
Prereq: AFM 311, 363, 482, 491

AFM 412 LEC,TST,TUT 0.50Course ID: 013747
Connections Across Competencies for Finance Professionals
This course focuses on developing the qualities and transferable skills necessary for integration, continuous learning, and professional development. The course adds the dimension of integration across the functional competencies required by students pursuing a career as a finance professional.
Prereq: AFM 311; Accounting and Financial Management students

AFM 415 LEC,SEM,TST 0.50Course ID: 003265
Special Topics
A course offered from time to time on a significant accounting and financial management issue.
[Note: This is a repeatable course, subject to different content; it may be completed a total of two times.]
Instructor Consent Required

AFM 416 LEC,SEM,TST 0.50Course ID: 013729
Special Topics in Finance
A course offered from time to time on a significant finance issue.
[Note: This is a repeatable course, subject to different content; it may be completed a total of two times.]
Instructor Consent Required

AFM 417 LEC,SEM,TST 0.50Course ID: 013728
Special Topics in Accounting
A course offered from time to time on a significant accounting issue.
[Note: This is a repeatable course, subject to different content; it may be completed a total of two times.]
Instructor Consent Required

AFM 418 PRJ,SEM 0.25Course ID: 014397
Special Topics in Finance or Accounting
A course offered from time to time in relation to a significant school-related accounting or finance project or activity.
[Note: Course will be graded on a CR/NCR basis. This is a repeatable course, subject to different content; it may be completed a total of four times.]
Instructor Consent Required
Prereq: Accounting & Financial Management, Computing & Financial Management, Mathematics/Chartered Professional Accountancy, or Biotechnology/Chartered Professional Accountancy students

AFM 422 LEC,TUT 0.50Course ID: 013732
Management of Financial Institutions
This course studies the measurement and control of market, credit, and operational risks faced by financial institutions, with particular emphasis on the international regulatory framework.
Prereq: AFM 322; AFM 323 or STAT 373.
Antireq: ACTSC 445, MATBUS 472

AFM 423 LEC 0.50Course ID: 014855
Topics in Financial Econometrics
This course introduces the use of advanced econometric/statistical methods in studying financial market data, and in quantitatively assessing risks associated with financial investments. The methods presented in this course are tailored to address specific issues of interest in finance, such as the quantification of the risk-return tradeoff, the modelling of time-varying stock/bond market volatility and, possibly, also the statistical analysis of financial derivatives such as options.
Prereq: AFM 323 or STAT 373.
Antireq: ECON 405 prior to fall 2015

AFM 424 LEC,TST 0.50Course ID: 003284
Equity Investments
This course addresses principles of equity investments, including risk and return relationships, fundamental analysis of equities based on macroeconomic, industry and company-specific factors, financial statement analysis, and technical analysis. Portfolio allocation, performance measurement, and ethical and professional standards in the investment profession are also covered.
Prereq: One of AFM 274, AFM 372/ACTSC 391, ACTSC 372, ECON 371.
Antireq: BUS 473W

AFM 425 LEC,TST 0.50Course ID: 011703
Fixed Income Securities
Introduction to various aspects of fixed income investments, including valuation, risk management, portfolio management, interest rate models, interest rate derivatives, and institutional features of bond markets.
Prereq: AFM 274.
Antireq: MATBUS 471

AFM 428 PRJ 0.25Course ID: 014475
Investment Management - Junior Portfolio Manager
This course provides students hands-on training in equity valuation and portfolio management. As a junior portfolio manager, a student will make allocations in two sectors, monitor the performance of the existing equity holdings in these two sectors, mentor two analysts, make equity trading decisions for these two sectors, and present portfolio performance reports to the investment team and the advisory board.
[Note: This is a repeatable course, subject to different content; it may be completed a total of four times.]
Instructor Consent Required
Prereq: AFM 274 or AFM 372/ACTSC 391; Accounting and Financial Management, Computing and Financial Management, Mathematics/Chartered Professional Accountancy, or Biotechnology/Chartered Professional Accountancy students

AFM 429 PRJ 0.25Course ID: 014478
Investment Management - Senior Portfolio Manager
This course provides students hands-on training in equity valuation and portfolio management. As a senior portfolio manager, a student will make allocations in different industry sectors, monitor the performance of the existing equity holdings in these sectors, mentor analysts, make equity trading decisions for these sectors, and present portfolio performance reports to the investment team and the advisory board.
Instructor Consent Required
Prereq: AFM 274 or AFM 372/ACTSC 391; Accounting and Financial Management, Computing and Financial Management, Mathematics/Chartered Professional Accountancy, or Biotechnology/Chartered Professional Accountancy students

AFM 433 LEC,TST,TUT 0.50Course ID: 003269
Business Strategy
This course focuses on strategic management of the total enterprise. Managers contribute to the organization through their analytical and leadership capabilities as well as their technical expertise. The course provides a framework for developing and implementing strategy that fits the firm's environment, managerial values, and organization.
Prereq: (AFM 274/371 or AFM 272/ACTSC 291) and AFM 291; Accounting and Financial Management, Biotechnology/Chartered Professional Accountancy, Computing and Financial Management, or Mathematics/Chartered Professional Accountancy students

AFM 434 LEC,TST 0.50Course ID: 013748
Governance and Enterprise Risk Management for Global Organizations
This course is an introduction to governance and enterprise risk management challenges faced by global organizations. Topic areas include governance, organization and management systems, and enterprise risk management approaches and techniques.
Prereq: AFM 433; Accounting and Financial Management, Biotechnology/Chartered Professional Accountancy, or Mathematics/Chartered Professional Accountancy students

AFM 442 LEC,TST 0.50Course ID: 011178
E-business: Enterprise Systems
This course examines the role of integrated company-wide information systems in improving organizational performances. The course will focus on the selection, acquisition, and implementation of these systems, including consideration of business process alignment, change management, and development of business cases to support their acquisition. The role of enterprise systems in inter-organizational systems and e-commerce will also be considered. The course will make use of case studies as well as examine selected current enterprise software.
Prereq: One of AFM 241, CS 330 or 490; Accounting and Financial Management, Biotechnology/Chartered Professional Accountancy, Computing and Financial Management, or Mathematics/Chartered Professional Accountancy students

AFM 443 LEC,TST 0.50Course ID: 011179
E-business: Introduction to Electronic Commerce
This course examines key topics in electronic commerce such as the structure of the Internet, basic e-commerce processes and technologies (website, catalogs, customer attraction, ordering processes, payment processes, and fulfilment processes), control issues (availability, security, integrity, and maintainability), business-to-consumer models, business-to-business models, business-to-employee models, e-business strategies, integration of e-commerce activities into other business operations, performance measurement, legal and regulatory issues, and assurance services.
Prereq: One of AFM 241, CS 330 or 490; Accounting and Financial Management, Biotechnology/Chartered Professional Accountancy, Computing and Financial Management, or Mathematics/Chartered Professional Accountancy students

AFM 444 LEC,TST,TUT 0.50Course ID: 015467
Intermediate Business Analytics
This course is a continuation of the introductory course with focus on project management and implementation of business analytics initiatives.
Prereq: AFM 344; Accounting and Financial Management, Mathematics/CPA, or Biotechnology/CPA students.
Antireq: AFM 417 taken fall 2015 or fall 2016

AFM 462 LEC,TST,TUT 0.50Course ID: 013914
Taxation 3 - Tax Planning Topics
This course focuses on the more specialized topics in introductory taxation, with an emphasis on basic planning for owner-managers and the use of corporate reorganizations, partnerships, and trusts.
Prereq: AFM 363; Accounting and Financial Management, Computing and Financial Management, Mathematics/Chartered Professional Accountancy, or Biotechnology/Chartered Professional Accountancy students

AFM 463 LEC,TST,TUT 0.50Course ID: 015465
Introduction to U.S. Taxation
U.S. tax is an important topic for accounting and finance professionals since the U.S. is Canada's largest trading partner and many individuals move from one country to the other. This course covers the fundamentals of U.S. corporate and personal tax. U.S. tax issues relevant to both Canadian and American individuals and corporations will be emphasized. Important articles in the Canada/U.S. Tax Convention will also be covered in the course.
Prereq: AFM 362, 363.
Antireq: AFM 415 taken fall 2016

AFM 473 LEC,TST 0.50Course ID: 011701
Advanced Topics in Corporate Finance
Topics include items such as corporate governance, mergers and acquisitions, spinoffs and divestitures, security issuance, and capital budgeting.
Prereq: AFM 274/371 or AFM 372/ACTSC 391; Accounting and Financial Management, Biotechnology/Chartered Professional Accountancy, Computing and Financial Management, or Mathematics/Chartered Professional Accountancy students

AFM 476 LEC,TST,TUT 0.50Course ID: 011760
Advanced Corporate Finance
This course covers various advanced topics in corporate finance, with emphasis on theories of corporate incentives and asymmetric information. Illustrative applications using cases are provided.
Prereq: AFM 372/ACTSC 391 or ACTSC 372; Comp & Financial Management, Actuarial Science, Math/CPA, Math/Financial Analysis & Risk Mgmt Chartered Financial Analyst, or Mathematical Finance.
Antireq: AFM 373
(Cross-listed with ACTSC 471)

AFM 477 LEC,TST 0.50Course ID: 013730
Mergers and Acquisitions
This course develops understanding of the strategic acquisition and divestiture process, particularly as it relates to corporations in Canada. The course focuses on integrating key analytical skills in the interpretation of financial statements and valuation methodologies in the context of mergers and acquisitions of existing firms, as well as spin-offs, restructurings, buyouts and divestitures of existing assets. The course concentrates on value creation and institutional, strategic, ethical, governance, and control issues.
Prereq: AFM 274/371 or AFM 372/ACTSC 391

AFM 478 LEC,TST 0.50Course ID: 013749
International Financial Management
This course examines various aspects of corporate decision-making in a global firm, such as cross-border investments and financing, international risk management, multinational working capital management, and the impact of the international regulatory environment.
Prereq: AFM 274/371 or AFM 372/ACTSC 391

AFM 479 LEC,TST 0.50Course ID: 014853
Cases and Applications in Finance II
This course builds on the theory of finance and uses cases and applications to further address finance issues and competences, including risk management, equities, derivatives, and other investments.
Prereq: Level at least 4A Accounting and Financial Management, Biotechnology/Chartered Professional Accountancy, Computing and Financial Management, or Mathematics/Chartered Professional Accountancy students

AFM 481 LEC,TST,TUT 0.50Course ID: 003260
Cost Management Systems
Consideration of more complex topics in management planning and control. Emphasis is on traditional and contemporary cost accumulation systems and their application in modern day organizations. Cases, simulations, projects and presentations are the key instructional methods used to understand and integrate the course material. At the end of the course, students will have a solid understanding of how the correct choice of a costing model adds value to the organization.
Prereq: AFM 102; Accounting and Financial Management, Biotechnology/Chartered Professional Accountancy, Computing and Financial Management, or Mathematics/Chartered Professional Accountancy students

AFM 482 LEC,TST 0.50Course ID: 011415
Performance Measurement and Organization Control
This course will trace the evolution of the role of performance measurement systems in supporting areas of organization control. Topics will include the role of both financial and nonfinancial performance measures in: the DuPont method of control, the Harvard model of control, internal control, contemporary approaches to governance, and strategic management systems. After completing this course students will be able to evaluate the nature and suitability of a proposed performance measurement system given its design and purpose.
Prereq: AFM 433, 481; Accounting and Financial Management, Biotechnology/Chartered Professional Accountancy, Computing and Financial Management, or Mathematics/Chartered Professional Accountancy students

AFM 483 LEC,TST 0.50Course ID: 014229
Applications of Analytics to Business
This course explores the metrics, quantitative analyses, and technologies used across a range of applications where an investigation of past business performance provides insights that drive business decisions.
Prereq: One of ECON 221, STAT 211, 230, 231, 240, 241; Accounting and Financial Management, Computing and Financial Management, Mathematics/Chartered Professional Accountancy, or Biotechnology/Chartered Professional Accountancy students

AFM 484 LEC,TST 0.50Course ID: 014230
Advanced Management Control Systems
This course provides an in-depth examination of operations management and related issues in performance evaluation and control for various business sectors (e.g., manufacturing, service, and IT intensive).
Prereq: AFM 382 or AFM 482; Accounting and Financial Management, Computing and Financial Management, Mathematics/Chartered Accountancy, Biotechnology/Chartered Accountancy students

AFM 491 LEC,TST,TUT 0.50Course ID: 003285
Advanced Financial Accounting
An advanced accounting course considering specific problems of accounting for the corporate entity, such as business combinations, intercorporate investments, consolidated financial statements, accounting for foreign operations and foreign currency transactions, and segment reporting.
Prereq: AFM 391; Accounting and Financial Management, Computing and Financial Management, Biotechnology/Chartered Professional Accountancy, or Mathematics/Chartered Professional Accountancy students

AFM 492 LEC,TST 0.50Course ID: 011704
Financial Statement Analysis
This course introduces fundamental tools of analysis and valuation that are widely used in a variety of financial careers.
Prereq: AFM 291, 391 and (AFM 274/371 or AFM 372/ACTSC 391); Accounting and Financial Management, Computing and Financial Management, or Mathematics/Chartered Professional Accountancy students