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Program Requirements
The Diploma in Accounting aims to provide students with competencies in the frontiers of accounting using learner-centered instructional methods. It is designed to provide training in the techniques and nuances expected of a successful professional in various accounting related fields, such as financial and managerial accounting, taxation, auditing and corporate finance.
There are two external prerequisite courses to the program, which must be taken prior to taking certain required courses in this program. Students who wish to apply for advanced standing for prerequisite courses must complete an Advanced Standing form at the time of admission or they may take an Exemption by Examination Test.
Prerequisite and corequisite courses are not included in the total credit requirement for the program.
Prerequisites
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CACC 521 Concepts of Financial Accounting (3 credits) *
Overview
Accountancy : 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: Fall 2019, Winter 2020
Instructors: Bierbrier, Edward (Fall) Bierbrier, Edward (Winter)
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CMS2 500 Mathematics for Management (3 credits) *
Overview
Management Science (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: Fall 2019, Winter 2020, Summer 2020
Instructors: Golovina, Galina (Fall) Kelome, Djivede (Winter) Abdenbi, Brahim (Summer)
Prerequisite: CMSC 000
Note: "Mathematics for Management" must be completed in the first semester of the Diploma in Management program.
* or the Exemption by Examination Test
Corequisites
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CEC2 532 Business Economics (3 credits) *
Overview
Economics (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: Fall 2019, Winter 2020, Summer 2020
Instructors: Matziorinis, Ken (Fall) Matziorinis, Ken (Winter) Matziorinis, Ken (Summer)
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CMS2 521 Applied Management Statistics (3 credits) *
Overview
Management Science (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: Fall 2019, Winter 2020, Summer 2020
Instructors: Kelome, Djivede (Fall) Lau, Hang (Winter) Kelome, Djivede (Summer)
Prerequisite: CMS2 500 or the Exemption by Examination Test
* or the Exemption by Examination Test
Required Courses (24 credits)
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CCAU 511 Auditing 1 (3 credits)
Overview
Auditing (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: Fall 2019, Winter 2020, Summer 2020
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 credits)
Overview
Financial Accounting (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: Fall 2019, Winter 2020
Instructors: Cecere, Ralph (Fall) Tenenbaum, Lawrence S (Winter)
Prerequisite: CACC 521
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CCFC 512 Financial Accounting 2 (3 credits)
Overview
Financial Accounting (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: Fall 2019, Winter 2020
Instructors: Cecere, Ralph (Fall) Cecere, Ralph (Winter)
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CCFC 513 Financial Accounting 3 (3 credits)
Overview
Financial Accounting (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: Fall 2019, Winter 2020
Instructors: Wilson, Jim (Fall) Wilson, Jim (Winter)
Prerequisite: CCFC 512
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CCMA 511 Managerial Accounting 1 (3 credits)
Overview
Managerial Accounting (CCE) : 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: Fall 2019, Winter 2020
Instructors: Tenenbaum, Lawrence S (Fall) Rannou-Stanley, Clémence Mélodie Alizée (Winter)
Prerequisite: CCFC 511
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CCMA 522 Managerial Accounting 2 (3 credits)
Overview
Managerial Accounting (CCE) : 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: Fall 2019, Winter 2020
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 credits)
Overview
Tax (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: Fall 2019, Winter 2020
Instructors: Armanious, Joseph (Fall) Armanious, Joseph (Winter)
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CFIN 512 Corporate Finance (3 credits)
Overview
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: Fall 2019, Winter 2020
Instructors: di Pietro, Vadim (Fall) Lachance, Thomas (Winter)
Complementary Courses (6 credits)
The 2 complementary courses may be chosen from any of the courses listed below.
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CCAU 520 External Auditing (3 credits)
Overview
Auditing (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 2019-2020 academic year.
Instructors: There are no professors associated with this course for the 2019-2020 academic year.
Prerequisite: CCAU 511
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CCFC 514 Accounting Theory and Practice (3 credits)
Overview
Financial Accounting (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 2019-2020 academic year.
Instructors: There are no professors associated with this course for the 2019-2020 academic year.
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CCFC 590 Topics in Accounting and Auditing (3 credits)
Overview
Financial Accounting (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 2019-2020 academic year.
Instructors: There are no professors associated with this course for the 2019-2020 academic year.
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CCLW 511 Law 1 (3 credits)
Overview
Law (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: Fall 2019, Summer 2020
Instructors: Sepinwall, Bernard (Fall) Sepinwall, Bernard (Summer)
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CCMA 523 Managerial Accounting 3 (3 credits)
Overview
Managerial Accounting (CCE) : 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: Summer 2020
Instructors: Rannou-Stanley, Clémence Mélodie Alizée; Noviello, Antoinette (Summer)
Prerequisite: CCMA 522
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CCTX 532 Taxation 2 (3 credits)
Overview
Tax (CCE) : Theoretical analysis of federal corporate taxation. Current issues in taxation will also be discussed and analyzed.
Terms: Fall 2019, Winter 2020
Instructors: Oliverio, Joseph (Fall) Triassi, Jack (Winter)
Prerequisite: CCTX 511
CGA Requirement
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CFIN 522 Applied Topics: Corporate Finance (3 credits)
Overview
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: Fall 2019, Summer 2020
Instructors: di Pietro, Vadim (Fall) 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 credits)
Overview
Management Information Systems : 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: Summer 2020
Instructors: Motaghi, Hamed (Summer)
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CPL2 552 Strategic Management (3 credits)
Overview
Policy : 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: Fall 2019, Winter 2020, Summer 2020
Instructors: Keen Henon, Christian (Fall) Du Sault, Andre (Winter) Hollingworth, Mark (Summer)
Prerequisite: Advanced student
