Offered by:Administration & Governance
Degree:Diploma in Accounting
Program Requirement:
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
-
CACC 521
Concepts of Financial Acct.
3 Credits*
Offered in the:
- Fall
- Winter
- Summer
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.
Offered by: Administration & Governance
- Terms
- Instructors
- Jenny Bouras
- Jenny Bouras
-
CMS2 500
Mathematics for Management
3 Credits*
Offered in the:
- Fall
- Winter
- Summer
Management Science (SCS): 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
Offered by: Adaptive & Integrated Learning
- Prerequisite: CMSC 000
- Note: "Mathematics for Management" must be completed in the first semester of the Diploma in Management program.
- Terms
- Instructors
- Brahim Abdenbi, Vahid Kamali
- Vahid Kamali
* or the Exemption by Examination Test
Corequisites
-
CMS2 521
Applied Management Statistics
3 Credits*
Offered in the:
- Fall
- Winter
- Summer
Management Science (SCS): 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.
Offered by: Adaptive & Integrated Learning
- Prerequisite: CMS2 500 or the Exemption by Examination Test
- Terms
- Instructors
- Djivede A Kelome
- Djivede A Kelome
-
CPL2 552
Strategic Management
3 Credits
Offered in the:
- Fall
- Winter
- Summer
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.
Offered by: Management & Entrepreneurship
- Prerequisite: Advanced student
* or the Exemption by Examination Test
Required Courses (27 credits)
-
CCAU 511
Auditing 1
3 Credits
Offered in the:
- Fall
- Winter
- Summer
Auditing (SCS): 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.
Offered by: Administration & Governance
- Prerequisite: CCFC 512
- Requirements for entry into the Graduate Diploma in Public Accountancy.
-
CCFA 520
Theor of Captl Struc&Corp Fin1
3 Credits
Offered in the:
- Fall
- Winter
- Summer
Certification in Finance (SCS): This course introduces students to the liabilities and shareholders’ equity section of the balance sheet. The optimal balance between debt and equity given the company’s sector operations and the economy are analyzed. Furthermore, corporate finance topics including net present value, project finance, and others are reviewed in depth to help prepare students for the Level 1 CFA exam.
Offered by: Administration & Governance
- Terms
- Fall 2022
- Winter 2023
- Summer 2023
- Instructors
- Eduardo Lima
- Eduardo Lima
-
CCFC 511
Financial Accounting 1
3 Credits
Offered in the:
- Fall
- Winter
- Summer
Financial Accounting (SCS): Theoretical and practical foundation of financial reporting, specifically focusing on the accounting concepts, the accounting process, revenue and asset recognition, their measurement and disclosure.
Offered by: Administration & Governance
- Terms
- Instructors
- Ralph Cecere
- Ralph Cecere
-
CCFC 512
Financial Accounting 2
3 Credits
Offered in the:
- Fall
- Winter
- Summer
Financial Accounting (SCS): 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.
Offered by: Administration & Governance
- Terms
- Instructors
- Ralph Cecere
- Anas Gatbach
-
CCFC 513
Financial Accounting 3
3 Credits
Offered in the:
- Fall
- Winter
- Summer
Financial Accounting (SCS): The underlying concepts and accounting treatment of inter-corporate investments, foreign currency, interim reporting and accounting for not-for-profit including a detailed examination of CPA Canada recommendations. Reporting of relevant financial information and the preparation of consolidated financial statements
with emphasis on their economic substance rather than legal form.
Offered by: Administration & Governance
-
CCMA 511
Managerial Accounting 1
3 Credits
Offered in the:
- Fall
- Winter
- Summer
Managerial Accounting (SCS): 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.
Offered by: Administration & Governance
-
CCMA 522
Managerial Accounting 2
3 Credits
Offered in the:
- Fall
- Winter
- Summer
Managerial Accounting (SCS): Building on Managerial Accounting I, this course examines the processes used by management to make decisions relating to business operations; investments and cost management. Process costing, cost linked to quality (spoilage, rework, scrap), joint products and transfer pricing are also included.
Offered by: Administration & Governance
-
CCTX 511
Taxation 1
3 Credits
Offered in the:
- Fall
- Winter
- Summer
Tax (SCS): 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.
Offered by: Administration & Governance
- Terms
- Instructors
- Joseph N Armanious
- Joseph N Armanious
-
CCTX 532
Taxation 2
3 Credits
Offered in the:
- Fall
- Winter
- Summer
Tax (SCS): Theoretical analysis of federal corporate taxation. Current issues in taxation will also be discussed and analyzed.
Offered by: Administration & Governance
- Terms
- Instructors
- Joseph Oliverio
- Joseph Oliverio
Complementary Course (3 credits)
-
CCAU 520
External Auditing
3 Credits
Offered in the:
- Fall
- Winter
- Summer
Auditing (SCS): 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.
Offered by: Administration & Governance
- Terms
- This course is not scheduled for the 2022-2023 academic year
- Instructors
- There are no professors associated with this course for the 2022-2023 academic year
-
CCFA 535
Theor of Captl Struc&Corp Fin2
3 Credits
Offered in the:
- Fall
- Winter
- Summer
Certification in Finance (SCS): The objective of this course is to study the major decision-making areas of managerial finance and selected topics in financial theory. The course reviews the theory and empirical evidence related to the investment and financing policies of the firm, and attempts to develop decision-making ability in these areas. The course includes an analysis of leasing decisions, mergers and acquisitions, corporate reorganization, financial planning and working capital management, and other selected topics including investment decision-making under uncertainty, cost of capital, capital structure, pricing of selected financial instruments and corporate liabilities, and dividend policy.
Offered by: Administration & Governance
-
CCFC 590
Topics in Acct & Auditing
3 Credits
Offered in the:
- Fall
- Winter
- Summer
Financial Accounting (SCS): Specialized course covering an advanced topic in the accounting and auditing areas selected from current issues or themes in literature.
Offered by: Administration & Governance
- Terms
- This course is not scheduled for the 2022-2023 academic year
- Instructors
- There are no professors associated with this course for the 2022-2023 academic year
-
CCLW 511
Law 1
3 Credits
Offered in the:
- Fall
- Winter
- Summer
Law (SCS): 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.
Offered by: Management & Entrepreneurship
-
CCMA 523
Managerial Accounting 3
3 Credits
Offered in the:
- Fall
- Winter
- Summer
Managerial Accounting (SCS): 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.
Offered by: Administration & Governance
- Terms
- This course is not scheduled for the 2022-2023 academic year
- Instructors
- There are no professors associated with this course for the 2022-2023 academic year
-
CEC2 532
Business Economics
3 Credits
Offered in the:
- Fall
- Winter
- Summer
Economics (SCS): 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.
Offered by: Management & Entrepreneurship
- Terms
- Instructors
- Ken Matziorinis
- Ken Matziorinis
-
CMIS 541
Info Systems for Managers
3 Credits
Offered in the:
- Fall
- Winter
- Summer
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.
Offered by: Management & Entrepreneurship
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