Course information

Core Courses

• ACCT 653. Issues in Professional Accounting 1.

  Credits: 3

  Offered by: Management (Graduate Studies)

  Terms offered: Summer 2025

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  Description

  How fundamental concepts in financial accounting and reporting, including technically complex accounting issues and their audit, performance management, tax and finance implications, are integrated into decision-making.

  • Restriction: Open only to students in the Graduate Certificate in Professional Accounting.
  • **Due to the intensive nature of this course, the standard add/drop and withdrawal deadlines do not apply. Add/drop is the third lecture day and withdrawal is June 20, 2023.
  • *Desautels GCPA Prog students only. Intensive course. Add/drop May 23, w/withdrawal Jun 20.

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• ACCT 654. Issues in Professional Accounting 2.

  Credits: 3

  Offered by: Management (Graduate Studies)

  Terms offered: Summer 2025

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  Description

  Fundamental concepts in financial accounting and reporting, including technically complex accounting issues and their audit, performance management, tax and finance implications, are integrated into decision-making and strategies through case scenarios.

  • Restriction: Open only to students in the Graduate Certificate in Professional Accounting.
  • **Due to the intensive nature of this course, the standard add/drop and withdrawal deadlines do not apply. Add/drop is the third lecture day and withdrawal is June 20, 2023.
  • *Desautels GCPA Prog students only. Intensive course. Add/drop May 25, w/withdrawal Jun 20.

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• ACCT 663. Strategic Aspects of Accounting 1.

  Credits: 3

  Offered by: Management (Graduate Studies)

  Terms offered: Summer 2025

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  Description

  Corporate governance, strategy, risk management, and management reporting needs, with a particular emphasis on their integration with accounting practice, finance and taxation. Formulating deliberate and emergent strategies, and translating those strategies into specific objectives and actions which are used in decision-making.

  • Restriction:Open only to students in the Graduate Certificate in Professional Accounting.
  • **Due to the intensive nature of this course, the standard add/drop and withdrawal deadlines do not apply. Add/drop is the third lecture day and withdrawal is June 20, 2023.
  • *Desautels GCPA Prog students only. Intensive course. Add/drop May 23, w/withdrawal Jun 20.

  Most students use Visual Schedule Builder (VSB) to organize their schedules. VSB helps you plan class schedules, travel time, and more.

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• ACCT 664. Strategic Aspects of Accounting 2.

  Credits: 3

  Offered by: Management (Graduate Studies)

  Terms offered: Summer 2025

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  Description

  Corporate governance, strategy, risk management, and management reporting needs, with a particular emphasis on their integration with accounting practice, finance and taxation. Emphasis is also placed on competence required to build good monitoring and control systems and perform financial analysis for different types of entities. Case scenarios are used to integrate these concepts into decision-making.

  • Restriction: Open only to students in the Graduate Certificate in Professional Accounting.
  • **Due to the intensive nature of this course, the standard add/drop and withdrawal deadlines do not apply. Add/drop is the third lecture day and withdrawal is June 20, 2023.
  • *Desautels GCPA Prog students only. Intensive course. Add/drop May 25, w/withdrawal Jun 20.

  Most students use Visual Schedule Builder (VSB) to organize their schedules. VSB helps you plan class schedules, travel time, and more.

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Complementary Courses*

Students choose two complementary courses. Those wishing to obtain the rights to practice in Public Accounting must choose Practice of Taxation and Assurance Services.

• ACCT 683. Practice of Taxation.

  Credits: 3

  Offered by: Management (Graduate Studies)

  This course is not offered this catalogue year.

  Description

  Providing taxation services and guidance, including assisting individual and corporate entities to minimize taxes and meet their objectives while complying with tax laws and regulations. Addressing compliance and tax-planning issues for both individuals and corporate entities, as well as, to a lesser extent, partnerships and trusts. Recognizing the interrelationship between financial reporting decisions and taxation, and the importance of taking taxes into account when making business and investment decisions.

  • Students who have received credit for this course prior to 201405 must take the course again to obtain credit for it in the Graduate Certificate in Professional Accounting.
  • Prerequisite(s): ACCT 653, ACCT 654, ACCT 663, ACCT 664
  • Restriction(s): Open only to students in the Graduate Certificate in Professional Accounting (GCPA) program.

  Most students use Visual Schedule Builder (VSB) to organize their schedules. VSB helps you plan class schedules, travel time, and more.

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• Course information not available.

• ACCT 687. Assurance Services.

  Credits: 3

  Offered by: Management (Graduate Studies)

  This course is not offered this catalogue year.

  Description

  Performing both internal audit projects and external assurance engagements; from understanding how governance plays a key role, assessing the need for an engagement, to developing and performing the procedures, through to documenting and reporting results.

  • Prerequisite(s): ACCT 653, ACCT 654, ACCT 663, ACCT 664
  • Restriction(s): Open only to students in the Graduate Certificate in Professional Accounting (GCPA) program.

  Most students use Visual Schedule Builder (VSB) to organize their schedules. VSB helps you plan class schedules, travel time, and more.

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• ACCT 689. Financial Business Analysis.

  Credits: 3

  Offered by: Management (Graduate Studies)

  This course is not offered this catalogue year.

  Description

  Developing overall finance policies and identifying, analyzing, evaluating, and recommending investment and financing decisions. Applying appropriate finance principles and conceptual approaches to determine appropriate courses of action. Providing finance-related services for an entity, either individually or as part of a larger team, understanding when the advice of a finance specialist is required, and understanding and communicating with other finance professionals.

  • This course is basically following a MW schedule pattern. However, during some weeks the classes will be on Mondays only and during other weeks the classes will be on Wednesdays only. The classes are scheduled as following: May 5, 7, 14, 21, 28, June 2, 4, 11, 16, 25, July 9, 14 & 28.
  • Students who have received credit for this course prior to fall 2014 must take the course again to obtain credit for it in the Graduate Certificate in Professional Accounting.
  • Prerequisite: ACCT 653, ACCT 654, ACCT 663, ACCT 664
  • Restriction(s): Open only to students in the Graduate Certificate in Professional Accounting (GCPA) program.

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Integrative Courses

• ACCT 695. Integrative Analysis.

  Credits: 4

  Offered by: Management (Graduate Studies)

  Terms offered: Summer 2025

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  Description

  Integration of the enabling competencies and the six technical competency areas required of a CPA. Developing strategic leadership capabilities and the ability to bring an integrative perspective to decision-making including: professional and ethical behaviour, problem-solving and decision-making, communication (both written and oral), self-management, teamwork and leadership.

  • Prerequisite(s): Any two of the following: ACCT 683, ACCT 685, ACCT 687, ACCT 689.
  • Corequisite: ACCT 699
  • Restriction(s): Open only to students in the Graduate Certificate in Professional Accounting.
  • This is an intensive offering. In addition to Tuesday and Thursday evening classes, there will four (4) Saturday classes offered from 9 to 3 pm.
  • **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.
  • *Desautels GCPA Prog students only. Intensive course. Add/drop May 17, w/withdrawal Jun 21.
  • **Due to the intensive nature of this course, the standard add/drop and withdrawal deadlines do not apply. Add/drop is the third lecture day and withdrawal is June 21, 2023.

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• ACCT 699. Exam Preparation Seminar.

  Credits: 8

  Offered by: Management (Graduate Studies)

  Terms offered: Summer 2025

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  Description

  Using complex and highly integrative cases that simulate real-life business issues to apply the technical and enabling competencies acquired throughout the CPA certification program. Practicing developing responses to business simulations and communicating a well-structured response.

  • **This course will be held on Mondays as follows: May 1, 8, 15, 29, June 5, 12, 19, 26, July 3, 10, 17 & 24.
  • **Web add deadline is April 24, 2022, which is before the start of classes.
  • **No web drop allowed.
  • **No web withdrawal allowed.
  • Prerequisites:Any two courses of the following: ACCT 683, ACCT 685, ACCT 687, ACCT 689.
  • Corequisite: ACCT 695
  • This is an intensive offering.
  • **Web add deadline is before the start of classes.
  • **No web drop allowed.
  • **No web withdrawal allowed.

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   Note: additional fees are charged for this course.

* ​Currently, for students admitted to the full-time GCPA Program at the Desautels Faculty of Management the only complementary courses that will be offered during the program will be those that allow CPA’s to practice Public Accounting (Practice of Taxation and Assurance Services). Students wishing to pursue other CPA paths such as Financial Analysis or Performance Measurement (management accounting) should apply to the National program or the part-time program at the School of Continuing Studies.