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Program Requirements
Le certificat en comptabilité vise à transmettre aux étudiants au moyen de méthodes pédagogiques axées sur l’apprenant, les compétences requises dans le domaine de la comptabilité qui les prépareront à une variété de carrières dans ce domaine. Le programme est conçu dans le but de fournir aux étudiants des connaissances approfondies dans plusieurs disciplines liées à la comptabilité, telles que la comptabilité générale et de gestion, la fiscalité, l’audit financier et la finance des entreprises.
Les étudiants doivent suivre deux cours externes, préalables au programme, avant de suivre certains cours obligatoires dans ce programme. Les étudiants qui veulent demander une reconnaissance d’équivalences pour des cours préalables doivent remplir le formulaire prescrit au moment de l’admission ou passer un examen d’exemption. Les cours préalables et associés ne sont assortis d’aucune unité retenue dans le calcul des exigences du programme.
Cours préalables
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CMSC 101 Mathematical Tools for Management Professionals (3 unités) *
Vue d'ensemble
Sciences de la gestion (CCE) : Exponential and logarithmic functions and equations, mathematics of finance, permutations and combinations, introduction to probability, limits and derivatives with applications, matrices and systems of linear equations.
Terms: Automne 2016, Hiver 2017, Été 2017
Instructors: Chouha, Paul (Fall) Chouha, Paul (Winter) Causley, Broderick (Summer)
Prerequisite: CMSC 000 Foundations of Mathematics or Diagnostic Test
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MGCR 211 Introduction to Financial Accounting (3 unités) *
Vue d'ensemble
Tronc commun de gestion : The role of financial accounting in the reporting of the financial performance of a business. The principles, components and uses of financial accounting and reporting from a user's perspective, including the recording of accounting transactions and events, the examination of the elements of financial statements, the preparation of financial statements and the analysis of financial results.
Terms: Automne 2016, Hiver 2017, Été 2017
Instructors: Pruijssers, Jorien; Oz, Seda; Cecere, Ralph; Bierbrier, Edward (Fall) Lee, Dongyoung; Bierbrier, Edward (Winter) Yousefvand-Mansouri, Rozhin; Bierbrier, Edward (Summer)
Continuing Studies: requirement for CMA, CGA, the EA of AACI, and the Institute of Internal Auditors
* ou l'exemption par un examen
Cours associés
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MGCR 273 Introductory Management Statistics (3 unités) *
Vue d'ensemble
Tronc commun de gestion : Descriptive statistics, probability, random variables, binomial, poisson, normal distributions, sampling distribution of the mean, estimation, hypothesis testing, analysis of variance, tests of goodness of fit, simple linear regression, non-parametric statistics. Use of computer statistics package (no computer background needed). Application to problems in business and management.
Terms: Automne 2016, Hiver 2017
Instructors: Kelome, Djivede (Fall) Golovina, Galina (Winter)
Prerequisite: CMSC 101 College Algebra and Functions or Diagnostic Test
Requirement for the Institute of Internal Auditors, CMA and CGA
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MGCR 293 Managerial Economics (3 unités) *
Vue d'ensemble
Tronc commun de gestion : The course focuses on the application of economic theory to management problems and the economic foundations of marketing, finance, and production. Attention is given to the following topics: price and cost analysis; demand and supply analysis, conditions of competition.
Terms: Automne 2016, Hiver 2017, Été 2017
Instructors: Sidthidet, Taweewan; Sheikholeslami Salmasi, K; Nizami, Tariq (Fall) Sheikholeslami Salmasi, K (Winter) Sheikholeslami Salmasi, K (Summer)
Continuing Studies: requirement for CMA, CGA, the EA of AACI, and the CRA
* ou l'exemption par un examen
Cours obligatoires (24 unités)
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ACCT 351 Intermediate Financial Accounting 1 (3 unités)
Vue d'ensemble
Comptabilité : An examination of the theoretical foundation for financial reporting and revenue recognition. The tools of accounting, including a review of the accounting process and compound interest concepts. Asset recognition, measurement and disclosure. Partnership accounting.
Terms: Automne 2016, Hiver 2017, Été 2017
Instructors: Tsang, Desmond; Abrams, Amanda; Marianer, Michael; Murray, Michael George (Fall) Abrams, Amanda; Hindo, Rima (Winter) Grégoire, Pierre-Gabriel; Cecere, Ralph (Summer)
Prerequisite: MGCR 211
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ACCT 352 Intermediate Financial Accounting 2 (3 unités)
Vue d'ensemble
Comptabilité : A continuation of Intermediate Financial Accounting 1. An examination of liability recognition, measurement and disclosure, including leases, pension costs and corporate income tax. Shareholders' equity, dilutive securities and earnings per share. The statement of changes in financial position, basic financial statement analysis and full disclosure in financial reporting.
Terms: Automne 2016, Hiver 2017, Été 2017
Instructors: Abrams, Amanda; Abrams, Ryan (Fall) Rabier, MaryJane; Cecere, Ralph (Winter) Cecere, Ralph (Summer)
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ACCT 361 Management Accounting (3 unités)
Vue d'ensemble
Comptabilité : The role of management accounting information to support internal management decisions and to provide performance incentives.
Terms: Automne 2016, Hiver 2017, Été 2017
Instructors: Toufighi, Bijan (Fall) Lee, Dongyoung; Toufighi, Bijan (Winter) Tenenbaum, Lawrence S (Summer)
Prerequisite: MGCR 211
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ACCT 362 Cost Accounting (3 unités)
Vue d'ensemble
Comptabilité : An examination of a number of recurring issues in the area of decision-making and control, including cost allocation, alternative costing systems, and innovations in costing and performance measurement.
Terms: Automne 2016, Hiver 2017
Instructors: Levy, Philippe; Lapointe, Deirdre (Fall) Zhang, Jingjing; Lapointe, Deirdre (Winter)
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ACCT 385 Principles of Taxation (3 unités)
Vue d'ensemble
Comptabilité : An introduction to the concepts underlying the Canadian tax system and how they are applied in relation to the taxation of individuals and businesses.
Terms: Automne 2016, Hiver 2017, Été 2017
Instructors: Goldsman, Larry; Triassi, Jack (Fall) Goldsman, Larry; Armanious, Joseph (Winter) Armanious, Joseph (Summer)
Prerequisite: MGCR 211
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ACCT 453 Advanced Financial Accounting (3 unités)
Vue d'ensemble
Comptabilité : Reporting relevant financial information subsequent to long term intercorporate investments. The preparation of consolidated financial statements with emphasis on their economic substance rather than legal form.
Terms: Automne 2016, Hiver 2017, Été 2017
Instructors: Scott, Julia; Wilson, Jim (Fall) Wilson, Jim; Toufighi, Bijan (Winter) Wilson, Jim (Summer)
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ACCT 475 Principles of Auditing (3 unités)
Vue d'ensemble
Comptabilité : An introduction to basic auditing concepts and internal controls of an accounting system. Topics include current auditing standards, ethical conduct, legal liability, planning of an audit, sampling techniques, non-audit engagements, the study and evaluation of internal controls in an accounting system.
Terms: Automne 2016, Hiver 2017, Été 2017
Instructors: Cecere, Ralph (Fall) Cecere, Ralph; Toufighi, Bijan (Winter) Cecere, Ralph (Summer)
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MGCR 341 Introduction to Finance (3 unités)
Vue d'ensemble
Tronc commun de gestion : An introduction to the principles, issues, and institutions of Finance. Topics include valuation, risk, capital investment, financial structure, cost of capital, working capital management, financial markets, and securities.
Terms: Automne 2016, Hiver 2017, Été 2017
Instructors: De Motta, Adolfo; Truong, Minh Quy (Fall) di Pietro, Vadim; Truong, Minh Quy (Winter) di Pietro, Vadim (Summer)
Corequisite: MGCR 271 or equivalent
Continuing Studies: requirement for CMA, CGA, the EA of AACI, and the Institute of Internal Auditors
Cours complémentaires (6 unités)
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ACCT 354 Financial Statement Analysis (3 unités)
Vue d'ensemble
Comptabilité : Interpretative nature of the conceptual framework underlying a multitude of financial reporting standards, including the impact of alternative accounting methods, management biases and stakeholder interests in the analysis and valuation of the firm.
Terms: Automne 2016, Hiver 2017
Instructors: Scott, Julia; Zajdman-Borden, Karen (Fall) Scott, Julia; Zajdman-Borden, Karen (Winter)
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ACCT 455 Development of Accounting Thought (3 unités)
Vue d'ensemble
Comptabilité : The conceptual underpinning of accounting thought, including its historical development and the modifications that have occurred over time. A review of accounting literature and its relevance to practice.
Terms: Automne 2016, Hiver 2017
Instructors: Cecere, Ralph (Fall) Cecere, Ralph (Winter)
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ACCT 463 Management Control (3 unités)
Vue d'ensemble
Comptabilité : The theoretical frameworks for the examination and evaluation of management accounting and control systems. The technical aspects of accounting along with behavioural issues of management control.
Terms: Automne 2016, Hiver 2017
Instructors: Levy, Philippe; Hindo, Rima (Fall) Levy, Philippe; Hindo, Rima (Winter)
Prerequisites: ACCT 361
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ACCT 477 External Auditing (3 unités)
Vue d'ensemble
Comptabilité : The theory of auditing financial statements and the various complexities encountered in these audit environments. A thorough study of auditing standards, ethical conduct, communication by auditors, auditing in an EDP environment, audit of a small business, other reports and services provided by auditors and public accountants.
Terms: This course is not scheduled for the 2016-2017 academic year.
Instructors: There are no professors associated with this course for the 2016-2017 academic year.
Prerequisites: ACCT 475
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ACCT 486 Business Taxation 2 (3 unités)
Vue d'ensemble
Comptabilité : A study of the Income Tax Act as it applies to the taxation of individuals and corporations, including capital cost allowances, capital gains, corporate reorganisations, trusts and partnerships and administrative regulations. A review of consumption taxes.
Terms: Automne 2016, Hiver 2017
Instructors: Goldsman, Larry; Oliverio, Joseph (Fall) Goldsman, Larry; Triassi, Jack (Winter)
Prerequisite: ACCT 385
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BUSA 364 Business Law 1 (3 unités)
Vue d'ensemble
Gestion d'affaires : An introduction to the legal system and basic legal principles affecting business. Tort negligence, contracts, forms of business organization, creditors' rights and bankruptcy.
Terms: Automne 2016, Hiver 2017, Été 2017
Instructors: Cox, Robert; Perreault, Jocelyn (Fall) Cox, Robert; Perreault, Jocelyn (Winter) Sepinwall, Bernard (Summer)
Restriction: This course cannot be double-counted from the Certificate in Management.
Continuing Studies: requirement for CMA, CGA, the Canadian Institute of Management
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FINE 342 Corporate Finance (3 unités)
Vue d'ensemble
Finance : In-depth study of corporate finance, risk, diversification, portfolio analysis, and capital market theory.
Terms: Automne 2016, Hiver 2017, Été 2017
Instructors: di Pietro, Vadim; Madan, Sujata; Caron, Yves (Fall) Bouvard, Matthieu; Madan, Sujata; Caron, Yves (Winter) di Pietro, Vadim (Summer)
Prerequisite: MGCR 341
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MGCR 331 Information Systems (3 unités)
Vue d'ensemble
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.
Terms: Automne 2016, Hiver 2017, Été 2017
Instructors: Donovan, Richard George; Kerklaan, Leo; Ganju, Kartik; Lyubman, Liliya (Fall) Donovan, Richard George; Khern-am-nuai, Warut; Havas, Michael (Winter) Aghili Dehkordi, Ghazaleh (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.
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MGCR 423 Strategic Management (3 unités)
Vue d'ensemble
Tronc commun de gestion : An integrative and interdisciplinary introduction to strategy formation and execution. Concepts, tools, and practical application to understand how firms leverage resources and capabilities to gain competitive advantage in dynamic, contemporary industries. Strategic positioning, organizational design, and managerial action for the long-term success of businesses and positive social and ecological outcomes.
Terms: Automne 2016, Hiver 2017, Été 2017
Instructors: Moore, Karl James; Vit, Gregory Bryan; Melville, Donald; Ethier, Stephane; Gradek, John; Mandelos, Billy; Somerville, Rebecca Jane (Fall) Jorgensen, Jan J; Gradek, John; Chan, Derek; Lyubman, Liliya (Winter) Lyubman, Liliya; Lukca, John (Summer)
Restriction: Open to U2, U3 students only
Continuing Studies: requirement for CMA, CGA, the Institute of Internal Auditors, and the Canadian Institute of Management - in addition to these, the course "Introduction to Business," CGMG 282 is also required for C.I.M.
School of Continuing Studies—2016-2017 (last updated aoû. 26, 2016) (disclaimer)