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Program Requirements
Le diplôme en comptabilité vise à transmettre aux étudiants, au moyen des méthodes pédagogiques axées sur l’apprenant, des compétences dans le domaine de la comptabilité. Ce programme est conçu pour enseigner les techniques et les subtilités de plusieurs disciplines liées à la comptabilité qu’un professionnel doit maîtriser pour assurer sa réussite. Mentionnons 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 ou associés ne sont assortis d’aucune unité retenue dans le calcul des exigences du programme.
Cours préalables
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CACC 521 Concepts of Financial Accounting (3 unités) *
Vue d'ensemble
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.
Terms: Automne 2017, Hiver 2018, Été 2018
Instructors: Bierbrier, Edward (Fall) Bierbrier, Edward (Winter) Bierbrier, Edward (Summer)
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CMS2 500 Mathematics for Management (3 unités) *
Vue d'ensemble
Sciences de la gestion (CCE) : Basic mathematics needed for business applications, including graphs of functions, series summation, mathematics of finance, annuity, discounted cash flow, internal rate of return, permutations, combinations, maxima and minima of functions with business applications in optimization, introductory statistics and probability
Terms: Automne 2017, Hiver 2018, Été 2018
Instructors: Tomberg, Artour (Fall) Tomberg, Artour (Winter) Tomberg, Artour (Summer)
Prerequisite: CMSC 000
Note: "Mathematics for Management" must be completed in the first semester of the Diploma in Management program.
* ou l'exemption par un examen
Cours associés
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CEC2 532 Business Economics (3 unités) *
Vue d'ensemble
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.
Terms: Automne 2017, Hiver 2018, Été 2018
Instructors: Matziorinis, Ken (Fall) Matziorinis, Ken (Winter) Matziorinis, Ken (Summer)
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CMS2 521 Applied Management Statistics (3 unités) *
Vue d'ensemble
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.
Terms: Automne 2017, Hiver 2018, Été 2018
Instructors: Kelome, Djivede (Fall) Kelome, Djivede (Winter) MacKenzie, Kenneth (Summer)
Prerequisite: CMS2 500 or the Exemption by Examination Test
* ou l'exemption par un examen
Cours obligatoires (24 unités)
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CCAU 511 Auditing 1 (3 unités)
Vue d'ensemble
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.
Terms: Automne 2017, Hiver 2018, Été 2018
Instructors: Cecere, Ralph (Fall) Cecere, Ralph (Winter) Cecere, Ralph (Summer)
Prerequisite: CCFC 512
Requirements for entry into the Graduate Diploma in Public Accountancy.
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CCFC 511 Financial Accounting 1 (3 unités)
Vue d'ensemble
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.
Terms: Automne 2017, Hiver 2018, Été 2018
Instructors: Tenenbaum, Lawrence S (Fall) Murray, Michael George; Zajdman-Borden, Karen (Winter) Cecere, Ralph (Summer)
Prerequisite: CACC 521
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CCFC 512 Financial Accounting 2 (3 unités)
Vue d'ensemble
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.
Terms: Automne 2017, Hiver 2018
Instructors: Cecere, Ralph (Fall) Cecere, Ralph (Winter)
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CCFC 513 Financial Accounting 3 (3 unités)
Vue d'ensemble
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.
Terms: Automne 2017, Hiver 2018
Instructors: Wilson, Jim (Fall) Wilson, Jim (Winter)
Prerequisite: CCFC 512
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CCMA 511 Managerial Accounting 1 (3 unités)
Vue d'ensemble
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.
Terms: Automne 2017, Hiver 2018
Instructors: Parent, Kevin Paul (Fall) Tenenbaum, Lawrence S (Winter)
Prerequisite: CCFC 511
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CCMA 522 Managerial Accounting 2 (3 unités)
Vue d'ensemble
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.
Terms: Automne 2017, Hiver 2018
Instructors: Lapointe, Deirdre (Fall) Lapointe, Deirdre (Winter)
Prerequisite: CCMA 511
CGA Requirement
CMA Requirement
Requirements for entry into the Graduate Diploma in Public Accountancy
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CCTX 511 Taxation 1 (3 unités)
Vue d'ensemble
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.
Terms: Automne 2017, Hiver 2018, Été 2018
Instructors: Armanious, Joseph (Fall) Armanious, Joseph (Winter) Armanious, Joseph (Summer)
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CFIN 512 Corporate Finance (3 unités)
Vue d'ensemble
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.
Terms: Automne 2017, Hiver 2018, Été 2018
Instructors: Marianer, Michael; Truong, Minh Quy (Fall) Marianer, Michael (Winter) di Pietro, Vadim (Summer)
Cours complémentaires (6 unités)
Vous pouvez choisir les deux cours complémentaires dans la liste des cours énumérés ci-dessous.
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CCAU 520 External Auditing (3 unités)
Vue d'ensemble
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.
Terms: This course is not scheduled for the 2017-2018 academic year.
Instructors: There are no professors associated with this course for the 2017-2018 academic year.
Prerequisite: CCAU 511
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CCFC 514 Accounting Theory and Practice (3 unités)
Vue d'ensemble
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.
Terms: This course is not scheduled for the 2017-2018 academic year.
Instructors: There are no professors associated with this course for the 2017-2018 academic year.
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CCFC 590 Topics in Accounting and Auditing (3 unités)
Vue d'ensemble
Comptabilité financière (CCE) : Specialized course covering an advanced topic in the accounting and auditing areas selected from current issues or themes in literature.
Terms: This course is not scheduled for the 2017-2018 academic year.
Instructors: There are no professors associated with this course for the 2017-2018 academic year.
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CCLW 511 Law 1 (3 unités)
Vue d'ensemble
Droit (CCE) : Sources and administration of law; the Canadian Constitution and the division of powers; the Quebec Civil Code, comprising the law of persons, the law of property, obligations, contracts, sale, lease and hire, mandate, suretyship, hypothecs and prescription.
Terms: Automne 2017, Hiver 2018, Été 2018
Instructors: Sepinwall, Bernard (Fall) Cox, Robert (Winter) Sepinwall, Bernard (Summer)
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CCMA 523 Managerial Accounting 3 (3 unités)
Vue d'ensemble
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.
Terms: Été 2018
Instructors: Hindo, Rima (Summer)
Prerequisite: CCMA 522
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CCTX 532 Taxation 2 (3 unités)
Vue d'ensemble
Taxes (CCE) : Theoretical analysis of federal corporate taxation. Current issues in taxation will also be discussed and analyzed.
Terms: Automne 2017, Hiver 2018
Instructors: Oliverio, Joseph (Fall) Triassi, Jack (Winter)
Prerequisite: CCTX 511
CGA Requirement
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CFIN 522 Applied Topics: Corporate Finance (3 unités)
Vue d'ensemble
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.
Terms: Automne 2017, Hiver 2018, Été 2018
Instructors: di Pietro, Vadim (Fall) Caron, Yves (Winter) di Pietro, Vadim (Summer)
Prerequisite: CFIN 512
CGA Requirement
CMA Requirement
**Due to the intensive nature of this course, the standard add/drop and withdrawal deadlines do not apply. Add/drop is the second lecture day and withdrawal is the fourth lecture day.
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CMIS 541 Information Systems for Managers (3 unités)
Vue d'ensemble
Gestion des systèmes d'information : Introduces the importance of Information Systems (IS) in organizations and issues associated with managing these. Provides a strategic view of IS and Information Technology (IT). Students will be presented with managerial, informational and technological issues related to the management of IT, and with a framework to better manage them. Class discussions, case analysis, presentations.
Terms: Été 2018
Instructors: Motaghi, Hamed (Summer)
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CPL2 552 Strategic Management (3 unités)
Vue d'ensemble
Politique : Includes analysis of major forces driving organizations, explores mission development, goal selection, corporate strategy, policy formulation for the benefit of all stakeholders. Discusses situations confronting senior managers in the competitive environment, includes topics such as the identification and evaluation of strategic alternatives, the management of control processes for increased productivity, etc.
Terms: Automne 2017, Hiver 2018
Instructors: Keen Henon, Christian (Fall) Hollingworth, Mark (Winter)
Prerequisite: Advanced student
School of Continuing Studies—2017-2018 (last updated juin. 15, 2017) (disclaimer)
