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Certificat d'études supérieures (Cert. étu. sup.) comptabilité professionnelle (24 unités)

Offered by: Développement de carrière et perfectionnement professionnel     Degree: GC-PAC

Program Requirements

**Ce programme n'est actuellement pas offert.**

Le Certificat de deuxième cycle en comptabilité professionnelle est un programme de formation professionnelle (PFP) accrédité par l’Ordre des comptables professionnels agréés du Québec. Le programme prépare l'étudiant à faire carrière comme comptable professionnel et à se présenter à l’examen final commun pancanadien menant au titre de CPA. Il permet à l'étudiant d'acquérir les compétences professionnelles reconnues sur la scène nationale et internationale. L'étudiant se familiarise avec les théories et les problèmes pratiques les plus récents et peut se spécialiser en comptabilité publique (assurance), en mesure de la performance, en fiscalité ou en analyse financière d'entreprise. Ce programme peut être suivi soit à temps plein à la Faculté de gestion Desautels ou à temps partiel à l’École d’éducation permanente.

Cours préalables pour les étudiants canadiens titulaires d'un B. Com. (33 unités)

(minimum B- requis)

  • 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 2021, Hiver 2022

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

  • 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 2021, Hiver 2022

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

  • 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 2021, Hiver 2022

    Instructors: Cote, Matthew (Fall) Cecere, Ralph (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 2021, Hiver 2022

    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 2021, Hiver 2022

    Instructors: Joshi, Preetika; Matarasso, Robert (Fall) Marginson, Melissa (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 2021, Hiver 2022

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

  • 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 2021, Hiver 2022

    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 2021, Hiver 2022

    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 2021, Hiver 2022

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

  • BUSA 364 Business Law 1 (3 unités)

    Offered by: Gestion (Faculté de gestion Desautels)

    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 2021, Hiver 2022

    Instructors: Papatheodorakos, Nick (Fall)

    • Restriction: This course cannot be double-counted from the Certificate in Management.

  • FINE 342 Corporate Finance (3 unités)

    Offered by: Gestion (Faculté de gestion Desautels)

    Vue d'ensemble

    Finance : In-depth study of corporate finance, risk, diversification, portfolio analysis, and capital market theory.

    Terms: Automne 2021, Hiver 2022

    Instructors: Beaumont, Paul; di Pietro, Vadim (Fall) Rivera, Thomas (Winter)

Cours préalables pour les étudiants titulaires d'un diplôme en comptabilité (42 unités)

  • CCAU 511 Auditing 1 (3 unités)

    Offered by: Développement de carrière et perfectionnement professionnel (École d’éducation permanente)

    Vue d'ensemble

    Audit (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: Hiver 2022

    Instructors: There are no professors associated with this course for the 2021-2022 academic year.

    • Prerequisite: CCFC 512

    • Requirements for entry into the Graduate Diploma in Public Accountancy.

  • CCFC 511 Financial Accounting 1 (3 unités)

    Offered by: Développement de carrière et perfectionnement professionnel (École d’éducation permanente)

    Vue d'ensemble

    Comptabilité financière (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: Automne 2021, Hiver 2022

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

  • CCFC 512 Financial Accounting 2 (3 unités)

    Offered by: Développement de carrière et perfectionnement professionnel (École d’éducation permanente)

    Vue d'ensemble

    Comptabilité financière (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: Automne 2021, Hiver 2022

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

  • CCFC 513 Financial Accounting 3 (3 unités)

    Offered by: Développement de carrière et perfectionnement professionnel (École d’éducation permanente)

    Vue d'ensemble

    Comptabilité financière (CCE) : 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.

    Terms: Automne 2021, Hiver 2022

    Instructors: Wilson, Jim (Fall) Wilson, Jim (Winter)

  • CCLW 511 Law 1 (3 unités)

    Offered by: Développement de carrière et perfectionnement professionnel (École d’éducation permanente)

    Vue d'ensemble

    Droit (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: Automne 2021

    Instructors: Sepinwall, Bernard (Fall)

  • CCMA 511 Managerial Accounting 1 (3 unités)

    Offered by: Développement de carrière et perfectionnement professionnel (École d’éducation permanente)

    Vue d'ensemble

    Comptabilité analytique : 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: Hiver 2022

    Instructors: There are no professors associated with this course for the 2021-2022 academic year.

  • CCMA 522 Managerial Accounting 2 (3 unités)

    Offered by: Développement de carrière et perfectionnement professionnel (École d’éducation permanente)

    Vue d'ensemble

    Comptabilité analytique : 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.

    Terms: This course is not scheduled for the 2021-2022 academic year.

    Instructors: There are no professors associated with this course for the 2021-2022 academic year.

  • CCMA 523 Managerial Accounting 3 (3 unités)

    Offered by: Développement de carrière et perfectionnement professionnel (École d’éducation permanente)

    Vue d'ensemble

    Comptabilité analytique : 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: This course is not scheduled for the 2021-2022 academic year.

    Instructors: There are no professors associated with this course for the 2021-2022 academic year.

  • CCTX 511 Taxation 1 (3 unités)

    Offered by: Développement de carrière et perfectionnement professionnel (École d’éducation permanente)

    Vue d'ensemble

    Taxes (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: Automne 2021, Hiver 2022

    Instructors: Armanious, Joseph (Fall) Armanious, Joseph (Winter)

  • CCTX 532 Taxation 2 (3 unités)

    Offered by: Développement de carrière et perfectionnement professionnel (École d’éducation permanente)

    Vue d'ensemble

    Taxes (CCE) : Theoretical analysis of federal corporate taxation. Current issues in taxation will also be discussed and analyzed.

    Terms: Automne 2021, Hiver 2022

    Instructors: Oliverio, Joseph (Fall) Oliverio, Joseph (Winter)

    • Prerequisite: CCTX 511

    • CGA Requirement

  • CFIN 512 Corporate Finance (3 unités)

    Offered by: Développement de carrière et perfectionnement professionnel (École d’éducation permanente)

    Vue d'ensemble

    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: This course is not scheduled for the 2021-2022 academic year.

    Instructors: There are no professors associated with this course for the 2021-2022 academic year.

    • Prerequisite(s): CACC 520 or CACC 521

    • Corequisite(s): CMS2 521

    • **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.

  • CFIN 522 Applied Topics: Corporate Finance (3 unités)

    Offered by: Développement de carrière et perfectionnement professionnel (École d’éducation permanente)

    Vue d'ensemble

    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: This course is not scheduled for the 2021-2022 academic year.

    Instructors: There are no professors associated with this course for the 2021-2022 academic year.

    • 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.

  • CMIS 541 Information Systems for Managers (3 unités)

    Offered by: Développement de carrière et perfectionnement professionnel (École d’éducation permanente)

    Vue d'ensemble

    Gestion des systèmes d'information : 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: Hiver 2022

    Instructors: Motaghi, Hamed (Winter)

  • CPL2 552 Strategic Management (3 unités)

    Offered by: Développement de carrière et perfectionnement professionnel (École d’éducation permanente)

    Vue d'ensemble

    Politique : 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: Automne 2021, Hiver 2022

    Instructors: Hollingworth, Mark (Fall) Hollingworth, Mark (Winter)

    • Prerequisite: Advanced student

Cours obligatoires (16 unités)

* l'unité de valeur de ce cours est zéro (0).

  • ACCT 653 Issues in Professional Accounting 1 (3 unités)

    Offered by: Gestion (Faculté de gestion Desautels)

    Administered by: Études supérieures et recherch

    Vue d'ensemble

    Comptabilité : 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.

    Terms: This course is not scheduled for the 2021-2022 academic year.

    Instructors: There are no professors associated with this course for the 2021-2022 academic year.

    • 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 22, 2021.

  • ACCT 654 Issues in Professional Accounting 2 (3 unités)

    Offered by: Gestion (Faculté de gestion Desautels)

    Administered by: Études supérieures et recherch

    Vue d'ensemble

    Comptabilité : 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.

    Terms: This course is not scheduled for the 2021-2022 academic year.

    Instructors: There are no professors associated with this course for the 2021-2022 academic year.

    • 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 22, 2021.

  • ACCT 663 Strategic Aspects of Accounting 1 (3 unités)

    Offered by: Gestion (Faculté de gestion Desautels)

    Administered by: Études supérieures et recherch

    Vue d'ensemble

    Comptabilité : 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.

    Terms: This course is not scheduled for the 2021-2022 academic year.

    Instructors: There are no professors associated with this course for the 2021-2022 academic year.

    • 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 22, 2021.

  • ACCT 664 Strategic Aspects of Accounting 2 (3 unités)

    Offered by: Gestion (Faculté de gestion Desautels)

    Administered by: Études supérieures et recherch

    Vue d'ensemble

    Comptabilité : 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.

    Terms: This course is not scheduled for the 2021-2022 academic year.

    Instructors: There are no professors associated with this course for the 2021-2022 academic year.

    • 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 22, 2021.

  • ACCT 695 Integrative Analysis (4 unités)

    Offered by: Gestion (Faculté de gestion Desautels)

    Administered by: Études supérieures et recherch

    Vue d'ensemble

    Comptabilité : 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.

    Terms: This course is not scheduled for the 2021-2022 academic year.

    Instructors: There are no professors associated with this course for the 2021-2022 academic year.

    • 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.

  • ACCT 699 Exam Preparation Seminar *

    Offered by: Gestion (Faculté de gestion Desautels)

    Administered by: Études supérieures et recherch

    Vue d'ensemble

    Comptabilité : 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.

    Terms: This course is not scheduled for the 2021-2022 academic year.

    Instructors: There are no professors associated with this course for the 2021-2022 academic year.

    • Prerequisites:Any two courses of the following: ACCT 683, ACCT 685, ACCT 687, ACCT 689.

    • Corequisite: ACCT 695

    • A fee of $2,000.00 is charged to all students enrolled in this non-credit course to cover the cost of case preparation, individualized debriefing sessions and a variety of seminars to deal with topics ranging from proper studying to technical refreshers on new standards. Students who have taken this course prior to summer 2014 must take the course again to satisfy the requirement for it in the Graduate Certificate in Professional Accounting.

    • Restrictions: Open only to students in the Graduate Certificate in Professional Accounting.

    • CFE Prep Seminar ACCT 699 for MG (Desautels Faculty of Management) only.

    • This is an intensive offering.

    • **Web add deadline is April 25, 2021, which is before the start of classes.

    • **No web drop allowed.

    • **No web withdrawal allowed.

Cours complémentaires (8 unités)

  • ACCT 683 Practice of Taxation (4 unités)

    Offered by: Gestion (Faculté de gestion Desautels)

    Administered by: Études supérieures et recherch

    Vue d'ensemble

    Comptabilité : 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.

    Terms: Automne 2021

    Instructors: Marginson, Melissa; Zerbino, Riccardo (Fall)

    • 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.

    • 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.

  • ACCT 687 Assurance Services (4 unités)

    Offered by: Gestion (Faculté de gestion Desautels)

    Administered by: Études supérieures et recherch

    Vue d'ensemble

    Comptabilité : 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. While this course is primarily designed for students who wish to practise public accounting or to work in internal audit, it would be beneficial to a wide range of students because it focuses on the key concepts of auditing, such as risk, materiality, and internal control, which are concepts that have broad application.

    Terms: Automne 2021

    Instructors: Cote, Matthew; Cohen, Michael; Panaritis, Eleni; Welikovitch, Taryn (Fall)

    • 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.

  • ACCT 689 Financial Business Analysis (4 unités)

    Offered by: Gestion (Faculté de gestion Desautels)

    Administered by: Études supérieures et recherch

    Vue d'ensemble

    Comptabilité : 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.

    Terms: This course is not scheduled for the 2021-2022 academic year.

    Instructors: There are no professors associated with this course for the 2021-2022 academic year.

    • Prerequisite: ACCT 653, ACCT 654, ACCT 663, ACCT 664

    • Restriction(s): Open only to students in the Graduate Certificate in Professional Accounting (GCPA) program.

    • 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.

School of Continuing Studies—2021-2022 (last updated mai. 27, 2021) (disclaimer)
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