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Program Requirements
Le certificat en comptabilit茅 vise 脿 transmettre aux 茅tudiants au moyen de m茅thodes p茅dagogiques ax茅es sur l鈥檃pprenant, les comp茅tences requises dans le domaine de la comptabilit茅 qui les pr茅pareront 脿 une vari茅t茅 de carri猫res dans ce domaine. Le programme est con莽u dans le but de fournir aux 茅tudiants des connaissances approfondies dans plusieurs disciplines li茅es 脿 la comptabilit茅, telles que la comptabilit茅 g茅n茅rale et de gestion, la fiscalit茅, l鈥檃udit financier et la finance des entreprises.
Les 茅tudiants doivent suivre deux cours externes, pr茅alables au programme, avant de suivre certains cours obligatoires dans ce programme. Les 茅tudiants qui veulent demander une reconnaissance d鈥櫭﹒uivalences pour des cours pr茅alables doivent remplir le formulaire prescrit au moment de l鈥檃dmission ou passer un examen d鈥檈xemption. Les cours pr茅alables et associ茅s ne sont assortis d鈥檃ucune unit茅 retenue dans le calcul des exigences du programme.
Cours pr茅alables
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CMSC 101 Mathematical Tools for Management Professionals (3 unit茅s) *
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 2018, Hiver 2019, 脡t茅 2019
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 unit茅s) *
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 2018, Hiver 2019, 脡t茅 2019
Instructors: Oh, Seunghwan; Tan, Hongping; Levy, Philippe; Cecere, Ralph; Parent, Kevin Paul (Fall) Lee, Dongyoung; Parent, Kevin Paul (Winter) Parent, Kevin Paul; Liu, Ming (Summer)
Continuing Studies: requirement for CMA, CGA, the EA of AACI, and the Institute of Internal Auditors
* ou l'exemption par un examen
Cours associ茅s
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MGCR 273 Introductory Management Statistics (3 unit茅s) *
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 2018, Hiver 2019
Instructors: Lima, Eduardo (Fall) Lau, Hang (Winter)
Prerequisite: CMSC 101 Mathematical Tools for Management Professionals or Diagnostic Test.
Requirement for the Institute of Internal Auditors, CMA and CGA
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MGCR 293 Managerial Economics (3 unit茅s) *
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 2018, Hiver 2019, 脡t茅 2019
Instructors: Sidthidet, Taweewan; Sheikholeslami Salmasi, K; Nizami, Tariq (Fall) Sidthidet, Taweewan; Sheikholeslami Salmasi, K (Winter) Sheikholeslami Salmasi, K (Summer)
Restrictions: Not for credit for students who have taken or are taking any of the following: ECON 208, ECON 230D1/D2 and ECON 250D1/D2.
Continuing Studies: requirement for CMA, CGA, the EA of AACI, and the CRA
* ou l'exemption par un examen
Cours obligatoires (24 unit茅s)
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ACCT 351 Intermediate Financial Accounting 1 (3 unit茅s)
Vue d'ensemble
Comptabilit茅 : 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 2018, Hiver 2019, 脡t茅 2019
Instructors: Abrams, Amanda; Tsang, Desmond; Cecere, Ralph (Fall) Abrams, Amanda; Murray, Michael George (Winter) Cecere, Ralph; Moschella, Jason (Summer)
Prerequisite: MGCR 211
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ACCT 352 Intermediate Financial Accounting 2 (3 unit茅s)
Vue d'ensemble
Comptabilit茅 : 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 2018, Hiver 2019
Instructors: Abrams, Amanda; Cecere, Ralph (Fall) Abrams, Amanda; Cecere, Ralph (Winter)
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ACCT 361 Management Accounting (3 unit茅s)
Vue d'ensemble
Comptabilit茅 : The role of management accounting information to support internal management decisions and to provide performance incentives.
Terms: Automne 2018, Hiver 2019
Instructors: Pruijssers, Jorien; Parent, Kevin Paul (Fall) Lee, Dongyoung; Parent, Kevin Paul (Winter)
Prerequisite: MGCR 211
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ACCT 362 Cost Accounting (3 unit茅s)
Vue d'ensemble
Comptabilit茅 : 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 2018, Hiver 2019
Instructors: Levy, Philippe; Lapointe, Deirdre (Fall) Zhang, Jingjing; Lapointe, Deirdre (Winter)
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ACCT 385 Principles of Taxation (3 unit茅s)
Vue d'ensemble
Comptabilit茅 : 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 2018, Hiver 2019, 脡t茅 2019
Instructors: Goldsman, Larry; Armanious, Joseph (Fall) Wenzel, Brian; Armanious, Joseph (Winter) Armanious, Joseph (Summer)
Prerequisite: MGCR 211
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ACCT 453 Advanced Financial Accounting (3 unit茅s)
Vue d'ensemble
Comptabilit茅 : 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 2018, Hiver 2019
Instructors: Scott, Julia; Wilson, Jim (Fall) Wilson, Jim; MacDonald, Laura (Winter)
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ACCT 475 Principles of Auditing (3 unit茅s)
Vue d'ensemble
Comptabilit茅 : 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 2018, Hiver 2019, 脡t茅 2019
Instructors: Cecere, Ralph (Fall) Cecere, Ralph (Winter) Cecere, Ralph (Summer)
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MGCR 341 Introduction to Finance (3 unit茅s)
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 2018, Hiver 2019, 脡t茅 2019
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 compl茅mentaires (6 unit茅s)
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ACCT 354 Financial Statement Analysis (3 unit茅s)
Vue d'ensemble
Comptabilit茅 : 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 2018, Hiver 2019
Instructors: Scott, Julia; Murray, Michael George; Noviello, Antoinette (Fall) Diodati, Jennifer; Zerbino, Riccardo (Winter)
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ACCT 455 Development of Accounting Thought (3 unit茅s)
Vue d'ensemble
Comptabilit茅 : 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 2018, Hiver 2019
Instructors: Cecere, Ralph (Fall) Cecere, Ralph (Winter)
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ACCT 463 Management Control (3 unit茅s)
Vue d'ensemble
Comptabilit茅 : 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 2018, Hiver 2019, 脡t茅 2019
Instructors: Levy, Philippe (Fall) Levy, Philippe (Winter) Noviello, Antoinette; Hindo, Rima (Summer)
Prerequisites: ACCT 361
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ACCT 477 External Auditing (3 unit茅s)
Vue d'ensemble
Comptabilit茅 : 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 2018-2019 academic year.
Instructors: There are no professors associated with this course for the 2018-2019 academic year.
Prerequisites: ACCT 475
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ACCT 486 Business Taxation 2 (3 unit茅s)
Vue d'ensemble
Comptabilit茅 : 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 2018, Hiver 2019
Instructors: Goldsman, Larry; Oliverio, Joseph (Fall) Goldsman, Larry; Oliverio, Joseph (Winter)
Prerequisite: ACCT 385
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BUSA 364 Business Law 1 (3 unit茅s)
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 2018, Hiver 2019, 脡t茅 2019
Instructors: Perreault, Jocelyn; Sepinwall, Bernard (Fall) 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 unit茅s)
Vue d'ensemble
Finance : In-depth study of corporate finance, risk, diversification, portfolio analysis, and capital market theory.
Terms: Automne 2018, Hiver 2019, 脡t茅 2019
Instructors: di Pietro, Vadim; Madan, Sujata (Fall) Bouvard, Matthieu; Madan, Sujata; Caron, Yves (Winter) di Pietro, Vadim (Summer)
Prerequisite: MGCR 341
**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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MGCR 331 Information Systems (3 unit茅s)
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 2018, Hiver 2019, 脡t茅 2019
Instructors: Donovan, Richard George; Falahati, Arman (Fall) Donovan, Richard George; Talla, Malleswara; Forman, Stuart A; Torkia, Eric (Winter) Falahati, Arman (Summer)
Prerequisite (Continuing Studies): CMSC 101 Mathematical Tools for Management Professionals 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 unit茅s)
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 2018, Hiver 2019, 脡t茅 2019
Instructors: Vit, Gregory Bryan; Melville, Donald; Moore, Karl James; Gradek, John; Corritore, Matthew; Mandelos, Billy (Fall) An, Kwangjun; Vit, Gregory Bryan; Gradek, John; Avidan, Miron (Winter) Keen Henon, Christian; Lee, Yonghwan (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—2018-2019 (last updated juin. 28, 2018) (disclaimer)
