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Certificat (Cert.) comptabilité (30 unités)

Offered by: Développement de carrière et perfectionnement professionnel     Degree: Certificate in Accounting

Program Requirements

Le certificat en comptabilité vise à transmettre aux étudiants au moyen de méthodes pédagogiques axées sur l’apprenant, les compétences requises dans le domaine de la comptabilité qui les prépareront à une variété de carrières dans ce domaine. Le programme est conçu dans le but de fournir aux étudiants des connaissances approfondies dans plusieurs disciplines liées à la comptabilité, telles que la comptabilité générale et de gestion, la fiscalité, l’audit financier et la finance des entreprises.

Les étudiants doivent suivre deux cours externes, préalables au programme, avant de suivre certains cours obligatoires dans ce programme. Les étudiants qui veulent demander une reconnaissance d’équivalences pour des cours préalables doivent remplir le formulaire prescrit au moment de l’admission ou passer un examen d’exemption. Les cours préalables et associés ne sont assortis d’aucune unité retenue dans le calcul des exigences du programme.

Cours préalables

  • CMSC 101 Mathematical Tools for Management Professionals (3 unités) *

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

    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 2021, Hiver 2022

    Instructors: Chouha, Paul (Fall) Chouha, Paul (Winter)

    • Prerequisite: CMSC 000 Foundations of Mathematics or Diagnostic Test

  • MGCR 211 Introduction to Financial Accounting (3 unités) *

    Offered by: Gestion (Faculté de gestion Desautels)

    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 2021, Hiver 2022

    Instructors: Zhang, Jingjing; Oh, Seunghwan; Ma, Guang (Fall) Lee, Dongyoung; Ma, Guang (Winter)

    • Restriction: Not open to U0 students.

* ou l'exemption par un examen

Cours associés

  • CMSC 310 Managerial Economics and Analysis (3 unités) *

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

    Vue d'ensemble

    Sciences de la gestion (CCE) : An overview of the economic theories as well as the internal and external economic factors that influence business so as to apply and understand managerial decision-making tools. Consideration will be paid to foundational topics such as theories of supply and demand; consumer behaviour; production, cost and pricing strategies; market structures; and optimization techniques.

    Terms: Hiver 2022

    Instructors: Sheikholeslami Salmasi, K (Winter)

    • Prerequisite: CMSC 000

    • Restriction: Not open to students who have taken or are taking MGCR 293

  • CMSC 320 Business Statistics (3 unités) *

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

    Vue d'ensemble

    Sciences de la gestion (CCE) : An overview of 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, linear and multiple regression, non-parametric statistics. Business and management case studies will be used.

    Terms: Hiver 2022

    Instructors: Lau, Hang (Winter)

    • Prerequisite: CMSC 101

    • Restriction: Not open to students who have taken or are taking MGCR 273

* ou l'exemption par un examen

Cours obligatoires (24 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 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 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)

  • MGCR 341 Introduction to Finance (3 unités)

    Offered by: Gestion (Faculté de gestion Desautels)

    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 2021, Hiver 2022

    Instructors: De Motta, Adolfo (Fall) di Pietro, Vadim; Madan, Sujata (Winter)

    • Corequisite: MGCR 271 or equivalent

    • Restriction: Not open to U0 students.

Cours complémentaires (6 unités)

  • 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 2021, Hiver 2022

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

  • ACCT 455 Development of Accounting Thought (3 unités)

    Offered by: Gestion (Faculté de gestion Desautels)

    Vue d'ensemble

    Comptabilité : 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 2021, Hiver 2022

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

  • CCLW 205 Introduction to Business Law (3 unités)

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

    Vue d'ensemble

    Droit (CCE) : An examination of legal concepts that may influence business operations. The fundamentals of Civil and Common Law; the principles of contract law; specific contracts like sale, consumer protection, mandate, lease, and employment; civil and professional liability; debtor - creditor relations and bankruptcy; tort and negligence; ethics and professional conduct are some of the topics to be covered along with court judgments.

    Terms: Automne 2021

    Instructors: Kaufman, Zave (Fall)

    • Restriction: Not open to students who have taken or are taking BUSA 364

  • 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)

  • MGCR 331 Information Systems (3 unités)

    Offered by: Gestion (Faculté de gestion Desautels)

    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 2021, Hiver 2022

    Instructors: Taherizadeh, Amir; Tanguay, Sol (Fall) Tanguay, Sol; Taherizadeh, Amir (Winter)

    • Restriction: Not open to U0 students.

  • MGCR 423 Strategic Management (3 unités)

    Offered by: Gestion (Faculté de gestion Desautels)

    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 2021, Hiver 2022

    Instructors: Melville, Donald; Moore, Karl; Zavosh, Ghahhar; Lyubman, Liliya (Fall) An, Kwangjun; Moore, Karl; Zavosh, Ghahhar (Winter)

    • Restriction: Open to U2, U3 students only

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