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Le Diplôme en comptabilité permet aux titulaires d'un grade universitaire d'acquérir une vaste formation de base en comptabilité pour se préparer aux examens donnant droit aux titres de CA, CGA, et CMA ou pour postuler à un poste de comptable.
Les étudiants doivent suivre deux cours externes, préalaÂbles au programme, avant de commencer le programme ou en même temps que les cours associés. Les étudiants qui veulent demander une reconnaissance d'équivalences pour les cours préalables ou associés doivent remplir le formulaire prescrit au moment de l'admission ou passer un examen d'exemption.
Les cours préalables ou associés ne sont assortis d’aucune unité retenue dans le calcul des exigences du proÂgramme.
Comptabilité : This course examines accounting in a finance context, how to prepare, interpret, and make decisions based on accounting information. The course examines the process of recording and reporting accounting transactions, the elements of financial statements, and the preparation of various financial statements.
Trimestres : Automne 2013, Hiver 2014, Été 2014
Chargés de cours : La Rocca, Gerry (Fall) La Rocca, Gerry (Winter) La Rocca, Gerry (Summer)
Tronc commun de gestion : Introduction to principles and concepts of information systems in organizations. Topics include information technology, transaction processing systems, decision support systems, database and systems development. Students are required to have background preparation on basic micro computer skills including spreadsheet and word-processing.
Trimestres : Automne 2013, Hiver 2014, Été 2014
Chargés de cours : Quesnel, Charles; Kerklaan, Leo; Animesh, Animesh; Donovan, Richard George; Bassellier, Genevieve (Fall) Donovan, Richard George; Quesnel, Charles; Kerklaan, Leo; Ashraf Vaghefi, Seyed Eshagh (Winter) Kerklaan, Leo (Summer)
Prerequisite (Continuing Studies): CMSC 101 College Algebra and Functions or equivalent Basic computer skills including DOS, Spreadsheets and Word-processing and Database
Restriction: Fall sections restricted to BCom students
Continuing Studies: requirement for the Institute of Internal Auditors, CMA, CGA
A special seminar will be available to those students who do not possess the above basic computer skills, at the students' own expense.
* ou l'exemption par un examen
Économie (CCE) : Introductory micro and macro economic theory and practice in profit and non-profit organizations from a managerial perspective. Topics include: demand and supply analysis, production costs, firms' pricing and output determination, aggregate demand and supply, national income, output and employment determination, inflation, interest rate, exchange rate determination, fiscal and monetary policies.
Trimestres : Automne 2013, Hiver 2014, Été 2014
Chargés de cours : Matziorinis, Ken (Fall) Matziorinis, Ken (Winter) Matziorinis, Ken (Summer)
Sciences de la gestion (CCE) : Statistical methods used in a variety of business situations, emphasizing application and providing a working knowledge of the most widely-used techniques. Topics include descriptive statistics; probability distributions; sampling procedures and distributions; inferential statistics including estimation; hypothesis testing and Anova; simple linear, multiple regression and correlation; time series and forecasting.
Trimestres : Automne 2013, Hiver 2014, Été 2014
Chargés de cours : Gravel, Claude; Brown, Grant (Fall) Gravel, Claude; Graham, Jim Norman (Winter) Gravel, Claude; MacKenzie, Kenneth (Summer)
Prerequisite: CMS2 500 or the Exemption by Examination Test
* ou l'exemption par un examen
Audit (CCE) : An introduction to: the nature and purpose of auditing, appointment, remuneration, powers, duties and responsibilities of an auditor; internal control; audit programs, financial statement presentation; procedures for verification of items in financial statements; audit reports.
Trimestres : Automne 2013, Hiver 2014, Été 2014
Chargés de cours : Parent, Kevin Paul (Fall) Belafi, Trishia (Winter) Roan, Thu Huong (Summer)
Prerequisite: CCFC 512
CGA Requirement
CMA Requirement
Requirements for entry into the Graduate Diploma in Public Accountancy.
Comptabilité financière (CCE) : Theoretical and practical foundation of financial reporting, specifically focusing on the accounting concepts, the accounting process, revenue and asset recognition, their measurement and disclosure.
Trimestres : Automne 2013, Hiver 2014, Été 2014
Chargés de cours : Benk, Christopher (Fall) Belafi, Trishia (Winter) Degrace, Lynn (Summer)
Prerequisite: CACC 521
Comptabilité financière (CCE) : A detailed review of the accounting for current and long term assets and liabilities, intangibles and shareholders' equity; determination of accounting income and the treatment of prior period adjustments and extraordinary items; working capital and flow of funds; financial statement presentation; partnerships. Current practices and the relevant CICA recommendations will be reviewed in terms of theoretical concepts and principles.
Trimestres : Automne 2013, Hiver 2014, Été 2014
Chargés de cours : Cecere, Ralph (Fall) Cecere, Ralph (Winter) Abrams, Ryan (Summer)
Prerequisite: CCFC 511
Comptabilité financière (CCE) : The underlying concepts and accounting treatment of intercorporate investments, business combinations, purchases and pooling of interests, including a detailed examination of the CICA recommendations. Reorganizations; valuation of business enterprises; branches, domestic and foreign; consignments; installment sales; estate and trust accounting.
Trimestres : Automne 2013, Hiver 2014, Été 2014
Chargés de cours : Wilson, Jim (Fall) Wilson, Jim (Winter) Wilson, Jim (Summer)
Prerequisite: CCFC 512
Comptabilité analytique : Introduction to cost accounting. Elements of cost; job order and process cost systems; budgeting; standard costs and analysis of variances; cost/volume/profit relationships; variable costing; relevant costs.
Trimestres : Automne 2013, Hiver 2014, Été 2014
Chargés de cours : Tenenbaum, Lawrence S (Fall) Tenenbaum, Lawrence S (Winter) Tenenbaum, Lawrence S (Summer)
Prerequisite: CACC 521
Taxes (CCE) : Basic principles of tax law; residence, meaning and computation of taxable income; computation of personal tax; foreign tax credits; capital gains; partnerships; trusts; administration and enforcement; case decisions; Revenue Department bulletins, circulars and rulings; appeals.
Trimestres : Automne 2013, Hiver 2014, Été 2014
Chargés de cours : Goldsman, Larry (Fall) Goldsman, Larry (Winter) Goldsman, Larry (Summer)
Finance (CCE) : Fundamental finance theory as applied to the firm's short and long-term financing and investment decisions and the sources of funds available to it (stocks, bonds, derivatives). Exposure to critical concepts of "firm value maximization" emphasizing capital budgeting, cost of capital, capital structure, derivatives, dividend policy, risk and return.
Trimestres : Automne 2013, Hiver 2014, Été 2014
Chargés de cours : Jassim, Raad; Slater-Santini, Julie (Fall) Gregoriou, Greg; Slater-Santini, Julie (Winter) Jassim, Raad (Summer)
Vous pouvez choisir les trois cours complémentaires dans la liste des cours énumérés ci-dessous si vous ne suivez pas une filière particulière.
En plus des cours obligatoires et des cours associés énumérés sous la rubrique Diplôme en comptabilité, vous devez suivre les cours suivants si vous désirez suivre la filière de comptabilité agréée (d'autres cours peuvent être obligatoires; communiquez avec le responsable du programme de comptabilité agréée).
Comptabilité financière (CCE) : The study of conceptual underpinnings of current accounting thought and their application to the current practice. An in-depth study of current Canadian accounting standards and practices with an emphasis on financial reporting.
Trimestres : Automne 2013
Chargés de cours : Susel, Roman (Fall)
Comptabilité analytique : Building on Managerial Accounting I, this course examines the processes used by management to make decisions relating to business operations; investments; financing (including income tax implications); bankruptcy; liquidation and receivership. Business and Securities Valuation Techniques and considerations; and operations management techniques and considerations are included.
Trimestres : Automne 2013, Hiver 2014
Chargés de cours : Tenenbaum, Lawrence S (Fall) Tenenbaum, Lawrence S (Winter)
Prerequisite: CCMA 511
CGA Requirement
CMA Requirement
Requirements for entry into the Graduate Diploma in Public Accountancy
Taxes (CCE) : The theory, techniques and considerations in federal corporate taxation will be analyzed. Federal sales tax; provincial sales tax and current issues in taxation will also be discussed.
Trimestres : Automne 2013, Hiver 2014, Été 2014
Chargés de cours : Oliverio, Joseph (Fall) Oliverio, Joseph (Winter) Oliverio, Joseph (Summer)
Prerequisite: CCTX 511
CGA Requirement
En plus des cours obligatoires et des cours associés énumérés sous la rubrique Diplôme en comptabilité, vous devez suivre les cours suivants si vous désirez suivre la filière de comptabilité générale licenciée (d'autres cours peuvent être obligatoires; comÂmuniquez avec le bureau de comptabilité générale licenciée).
* Un seul de ces cours peut donner droit à des unités en vue de l’obtention du diplôme en comptabilité.
Audit (CCE) : An examination of the external auditor's legal rights and responsibilities in carrying out the external audit function with particular attention to current auditing standards and any current developments affecting them.
Trimestres : Ce cours n’est pas au programme de l’année universitaire 2013-2014.
Chargés de cours : Aucun professeur n’est associé à ce cours pour l’année universitaire 2013-2014.
Prerequisite: CCAU 511
Audit (CCE) : Appraisal of the internal control structure with the aim of providing management with recommendations on how to design, develop and implement findings will be examined taking into account the objectives and responsibilities of the internal audit function, its relationship with other units of the organization, various techniques and tools available.
Trimestres : Ce cours n’est pas au programme de l’année universitaire 2013-2014.
Chargés de cours : Aucun professeur n’est associé à ce cours pour l’année universitaire 2013-2014.
Prerequisite: CCAU 511
Comptabilité financière (CCE) : The study of conceptual underpinnings of current accounting thought and their application to the current practice. An in-depth study of current Canadian accounting standards and practices with an emphasis on financial reporting.
Trimestres : Automne 2013
Chargés de cours : Susel, Roman (Fall)
Comptabilité analytique : Building on Managerial Accounting I, this course examines the processes used by management to make decisions relating to business operations; investments; financing (including income tax implications); bankruptcy; liquidation and receivership. Business and Securities Valuation Techniques and considerations; and operations management techniques and considerations are included.
Trimestres : Automne 2013, Hiver 2014
Chargés de cours : Tenenbaum, Lawrence S (Fall) Tenenbaum, Lawrence S (Winter)
Prerequisite: CCMA 511
CGA Requirement
CMA Requirement
Requirements for entry into the Graduate Diploma in Public Accountancy
Taxes (CCE) : The theory, techniques and considerations in federal corporate taxation will be analyzed. Federal sales tax; provincial sales tax and current issues in taxation will also be discussed.
Trimestres : Automne 2013, Hiver 2014, Été 2014
Chargés de cours : Oliverio, Joseph (Fall) Oliverio, Joseph (Winter) Oliverio, Joseph (Summer)
Prerequisite: CCTX 511
CGA Requirement
Finance (CCE) : Concepts and techniques developed in earlier courses are extended and/or applied to problems faced by managers in Corporate Finance. Such problems include: working capital management, capital budgeting, capital structure, dividend policy, cost of capital and mergers and acquisitions. Stresses the application of theory and techniques; and makes extensive use of case studies.
Trimestres : Automne 2013, Hiver 2014, Été 2014
Chargés de cours : Fazal, Zeeshanali (Fall) Fazal, Zeeshanali (Winter) Aboulamer, Anas (Summer)
Prerequisite: CFIN 512
CGA Requirement
CMA Requirement
Gestion des systèmes d'information : Principles of accounting information systems and the influence of technology in the accounting process, allowing for the design, evaluation and implementation of such systems.
Trimestres : Ce cours n’est pas au programme de l’année universitaire 2013-2014.
Chargés de cours : Aucun professeur n’est associé à ce cours pour l’année universitaire 2013-2014.
En plus des cours obligatoires et des cours associés énumérés sous la rubrique Diplôme en comptabilité, vous devez suivre les cours suivants si vous désirez suivre la filière de comptabilité en management accrédité (d'autres cours peuvent être obligatoires; communiquez avec le bureau de comptabilité en management accrédité).
Comptabilité financière (CCE) : The study of conceptual underpinnings of current accounting thought and their application to the current practice. An in-depth study of current Canadian accounting standards and practices with an emphasis on financial reporting.
Trimestres : Automne 2013
Chargés de cours : Susel, Roman (Fall)
Comptabilité analytique : Building on Managerial Accounting I, this course examines the processes used by management to make decisions relating to business operations; investments; financing (including income tax implications); bankruptcy; liquidation and receivership. Business and Securities Valuation Techniques and considerations; and operations management techniques and considerations are included.
Trimestres : Automne 2013, Hiver 2014
Chargés de cours : Tenenbaum, Lawrence S (Fall) Tenenbaum, Lawrence S (Winter)
Prerequisite: CCMA 511
CGA Requirement
CMA Requirement
Requirements for entry into the Graduate Diploma in Public Accountancy
Comptabilité analytique : Core management control problems, the management control systems available to address those problems, and important situational factors that can cause managers to choose one set of management controls over another are examined. Coverage of management controls is extended to situations that deserve special attention.
Trimestres : Hiver 2014
Chargés de cours : Degrace, Lynn (Winter)
Prerequisite: CCMA 522
Finance (CCE) : Concepts and techniques developed in earlier courses are extended and/or applied to problems faced by managers in Corporate Finance. Such problems include: working capital management, capital budgeting, capital structure, dividend policy, cost of capital and mergers and acquisitions. Stresses the application of theory and techniques; and makes extensive use of case studies.
Trimestres : Automne 2013, Hiver 2014, Été 2014
Chargés de cours : Fazal, Zeeshanali (Fall) Fazal, Zeeshanali (Winter) Aboulamer, Anas (Summer)
Prerequisite: CFIN 512
CGA Requirement
CMA Requirement
Gestion des systèmes d'information : Principles of accounting information systems and the influence of technology in the accounting process, allowing for the design, evaluation and implementation of such systems.
Trimestres : Ce cours n’est pas au programme de l’année universitaire 2013-2014.
Chargés de cours : Aucun professeur n’est associé à ce cours pour l’année universitaire 2013-2014.
Comptabilité financière (CCE) : Forensic accounting including legislative and regulatory approaches to economic crime; accountants' professional legal responsibilities concerning error and fraud detection during engagements; and fraud prevention, detection and management.
Trimestres : Ce cours n’est pas au programme de l’année universitaire 2013-2014.
Chargés de cours : Aucun professeur n’est associé à ce cours pour l’année universitaire 2013-2014.
Comptabilité financière (CCE) : Specialized course covering an advanced topic in the accounting and auditing areas selected from current issues or themes in literature.
Trimestres : Ce cours n’est pas au programme de l’année universitaire 2013-2014.
Chargés de cours : Aucun professeur n’est associé à ce cours pour l’année universitaire 2013-2014.
Taxes (CCE) : Examination of U.S. taxation at the federal, state and local level from the perspectives of both the individual and the corporation.
Trimestres : Ce cours n’est pas au programme de l’année universitaire 2013-2014.
Chargés de cours : Aucun professeur n’est associé à ce cours pour l’année universitaire 2013-2014.