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Baccalauréat en commerce (B. Com.) concentration en comptabilité (15 unités)

Offered by: Gestion     Degree: Baccalauréat en commerce

Program Requirements

La concentration en comptabilité répond aux besoins des étudiants en gestion qui veulent se familiariser avec les principes de la comptabilité, mais qui ne comptent pas faire une carrière de comptable professionnel ni de spécialiste de la comptabilité. Elle s'adresse principalement aux utilisateurs d'informations financières et met l'accent sur l'enrichissement des connaissances grâce à un choix de cours cohérent.

Cette concentration complète le programme de B. Com., gestion générale, et peut aussi en faire partie. Chaque cours de la concentration peut aussi faire office de cours complémentaire dans les concentrations et les programmes de majeure offerts par la Faculté dans d'autres domaines.

Cours obligatoires (6 unités)

  • ACCT 351 Intermediate Financial Accounting 1 (3 unités)

    Offered by: Gestion (Faculté de gestion Desautels)

    Vue d'ensemble

    Comptabilité : 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 2020, Hiver 2021

    Instructors: Tsang, Desmond (Fall) Marginson, Melissa (Winter)

    • Prerequisite: MGCR 211

    • **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 15, 2021.

  • ACCT 361 Management Accounting (3 unités)

    Offered by: Gestion (Faculté de gestion Desautels)

    Vue d'ensemble

    Comptabilité : The role of management accounting information to support internal management decisions and to provide performance incentives.

    Terms: Automne 2020, Hiver 2021

    Instructors: Cote, Matthew (Fall) Cecere, Ralph (Winter)

Cours complémentaires (9 unités)

Parmi les cours suivants :

  • ACCT 352 Intermediate Financial Accounting 2 (3 unités)

    Offered by: Gestion (Faculté de gestion Desautels)

    Vue d'ensemble

    Comptabilité : 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 2020, Hiver 2021

    Instructors: Abrams, Amanda (Fall) Abrams, Amanda (Winter)

  • ACCT 354 Financial Statement Analysis (3 unités)

    Offered by: Gestion (Faculté de gestion Desautels)

    Vue d'ensemble

    Comptabilité : 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 2020, Hiver 2021

    Instructors: Scott, Julia (Fall) Cote, Matthew (Winter)

  • ACCT 362 Cost Accounting (3 unités)

    Offered by: Gestion (Faculté de gestion Desautels)

    Vue d'ensemble

    Comptabilité : 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 2020, Hiver 2021

    Instructors: Levy, Philippe (Fall) Levy, Philippe (Winter)

  • ACCT 385 Principles of Taxation (3 unités)

    Offered by: Gestion (Faculté de gestion Desautels)

    Vue d'ensemble

    Comptabilité : 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 2020, Hiver 2021

    Instructors: Wenzel, Brian (Fall) Joshi, Preetika; Matarasso, Robert (Winter)

  • ACCT 401 Sustainability and Environmental Accounting (3 unités)

    Offered by: Gestion (Faculté de gestion Desautels)

    Vue d'ensemble

    Comptabilité : Developing measures of corporate environmental performance, assessing their reliability and reporting to external stakeholders. Using sustainability metrics in strategic and operational business decisions. Implementing and utilizing Environmental management systems and standards. Managing corporate environmental risks and accounting for environmental costs. Environmental auditing.

    Terms: Automne 2020

    Instructors: Jamal Eddine, Halima; Tan, Hongping (Fall)

    • Prerequisite: MGCR 211

    • Open only to U2 and U3 students.

  • ACCT 434 Topics in Accounting 1 (3 unités)

    Offered by: Gestion (Faculté de gestion Desautels)

    Vue d'ensemble

    Comptabilité : Topics will be selected from current issues in the Accounting Area.

    Terms: Hiver 2021

    Instructors: Tan, Hongping (Winter)

    • Prerequisite: MGCR 211

    • Restriction: Open to U2 and U3 students.

  • ACCT 452 Financial Reporting Valuation (3 unités)

    Offered by: Gestion (Faculté de gestion Desautels)

    Vue d'ensemble

    Comptabilité : Models to determine firm value from accounting information and a broader perspective on key sources of information, key value drivers, in a setting where evaluating firm value is the ultimate purpose.

    Terms: Hiver 2021

    Instructors: LECLERC, CHARLES (Winter)

  • ACCT 453 Advanced Financial Accounting (3 unités)

    Offered by: Gestion (Faculté de gestion Desautels)

    Vue d'ensemble

    Comptabilité : 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 2020, Hiver 2021

    Instructors: Scott, Julia (Fall) Cote, Matthew (Winter)

  • ACCT 454 Financial Reporting (3 unités)

    Offered by: Gestion (Faculté de gestion Desautels)

    Vue d'ensemble

    Comptabilité : An in-depth study of Canadian accounting standards and how Canadian corporations apply them in their financial reporting.

    Terms: This course is not scheduled for the 2020-2021 academic year.

    Instructors: There are no professors associated with this course for the 2020-2021 academic year.

  • ACCT 463 Management Control (3 unités)

    Offered by: Gestion (Faculté de gestion Desautels)

    Vue d'ensemble

    Comptabilité : 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 2020, Hiver 2021

    Instructors: Levy, Philippe (Fall) Levy, Philippe (Winter)

  • ACCT 475 Principles of Auditing (3 unités)

    Offered by: Gestion (Faculté de gestion Desautels)

    Vue d'ensemble

    Comptabilité : 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 2020, Hiver 2021

    Instructors: Cecere, Ralph (Fall) Cecere, Ralph (Winter)

  • ACCT 486 Business Taxation 2 (3 unités)

    Offered by: Gestion (Faculté de gestion Desautels)

    Vue d'ensemble

    Comptabilité : 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 2020, Hiver 2021

    Instructors: Marginson, Melissa (Fall) Marginson, Melissa (Winter)

Desautels Faculty of Management—2020-2021 (last updated mar. 27, 2020) (disclaimer)
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