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Program Requirements
The Diploma in Accounting provides a broad-based accounting education for university graduates that will help prepare them for admission to the CA, CGA, and CMA professions as well as for positions as an accountant in industry.
There are 2 external courses that are prerequisites for courses in the program that must either be completed prior to commencing the program or taken concurrently with the corequisite courses. Students who wish to apply for Advanced Standing for the prerequisite or corequisite courses to the program 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
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CACC 521 Concepts of Financial Accounting (3 credits) *
Overview
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.
Terms: Fall 2013, Winter 2014, Summer 2014
Instructors: La Rocca, Gerry (Fall) La Rocca, Gerry (Winter) La Rocca, Gerry (Summer)
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MGCR 331 Information Systems (3 credits) *
Overview
Management Core : 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: Fall 2013, Winter 2014, Summer 2014
Instructors: Quesnel, Charles; Kerklaan, Leo; Animesh, Animesh; Donovan, Richard George; Bassellier, Genevieve (Fall) Donovan, Richard George; Quesnel, Charles; Kerklaan, Leo; Ashraf Vaghefi, Seyed Eshagh (Winter) Kerklaan, Leo (Summer)
Prerequisite (Continuing Studies): CMSC 101 College Algebra and Functions or equivalent Basic computer skills including DOS, Spreadsheets and Word-processing and Database
Restriction: Fall sections restricted to BCom students
Continuing Studies: requirement for the Institute of Internal Auditors, CMA, CGA
A special seminar will be available to those students who do not possess the above basic computer skills, at the students' own expense.
* or the Exemption by Examination Test
Corequisites
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CEC2 532 Business Economics (3 credits) *
Overview
Economics (CCE) : 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.
Terms: Fall 2013, Winter 2014, Summer 2014
Instructors: Matziorinis, Ken (Fall) Matziorinis, Ken (Winter) Matziorinis, Ken (Summer)
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CMS2 521 Applied Management Statistics (3 credits) *
Overview
Management Science (CCE) : 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.
Terms: Fall 2013, Winter 2014, Summer 2014
Instructors: Gravel, Claude; Brown, Grant (Fall) Gravel, Claude; Graham, Jim Norman (Winter) Gravel, Claude; MacKenzie, Kenneth (Summer)
Prerequisite: CMS2 500 or the Exemption by Examination Test
* or the Exemption by Examination Test
Required Courses (21 credits)
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CCAU 511 Auditing 1 (3 credits)
Overview
Auditing (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: Fall 2013, Winter 2014, Summer 2014
Instructors: Parent, Kevin Paul (Fall) Belafi, Trishia (Winter) Roan, Thu Huong (Summer)
Prerequisite: CCFC 512
CGA Requirement
CMA Requirement
Requirements for entry into the Graduate Diploma in Public Accountancy.
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CCFC 511 Financial Accounting 1 (3 credits)
Overview
Financial Accounting (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: Fall 2013, Winter 2014, Summer 2014
Instructors: Benk, Christopher (Fall) Belafi, Trishia (Winter) Degrace, Lynn (Summer)
Prerequisite: CACC 521
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CCFC 512 Financial Accounting 2 (3 credits)
Overview
Financial Accounting (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: Fall 2013, Winter 2014, Summer 2014
Instructors: Cecere, Ralph (Fall) Cecere, Ralph (Winter) Abrams, Ryan (Summer)
Prerequisite: CCFC 511
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CCFC 513 Financial Accounting 3 (3 credits)
Overview
Financial Accounting (CCE) : The underlying concepts and accounting treatment of intercorporate investments, business combinations, purchases and pooling of interests, including a detailed examination of the CICA recommendations. Reorganizations; valuation of business enterprises; branches, domestic and foreign; consignments; installment sales; estate and trust accounting.
Terms: Fall 2013, Winter 2014, Summer 2014
Instructors: Wilson, Jim (Fall) Wilson, Jim (Winter) Wilson, Jim (Summer)
Prerequisite: CCFC 512
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CCMA 511 Managerial Accounting 1 (3 credits)
Overview
Managerial Accounting (CCE) : 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: Fall 2013, Winter 2014, Summer 2014
Instructors: Tenenbaum, Lawrence S (Fall) Tenenbaum, Lawrence S (Winter) Tenenbaum, Lawrence S (Summer)
Prerequisite: CACC 521
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CCTX 511 Taxation 1 (3 credits)
Overview
Tax (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: Fall 2013, Winter 2014, Summer 2014
Instructors: Goldsman, Larry (Fall) Goldsman, Larry (Winter) Goldsman, Larry (Summer)
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CFIN 512 Corporate Finance (3 credits)
Overview
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: Fall 2013, Winter 2014, Summer 2014
Instructors: Jassim, Raad; Slater-Santini, Julie (Fall) Gregoriou, Greg; Slater-Santini, Julie (Winter) Jassim, Raad (Summer)
Complementary Courses (9 credits)
The 3 complementary courses may be chosen from any of the courses listed below if you are not pursuing a specific stream.
CA Stream (9 credits)
In addition to the required and corequisite courses listed in the Diploma in Accounting, you must take the following courses if you wish to follow the CA stream (other courses may be required; contact the CA Program).
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CCFC 514 Accounting Theory and Practice (3 credits)
Overview
Financial Accounting (CCE) : The study of conceptual underpinnings of current accounting thought and their application to the current practice. An in-depth study of current Canadian accounting standards and practices with an emphasis on financial reporting.
Terms: Fall 2013
Instructors: Susel, Roman (Fall)
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CCMA 522 Managerial Accounting 2 (3 credits)
Overview
Managerial Accounting (CCE) : Building on Managerial Accounting I, this course examines the processes used by management to make decisions relating to business operations; investments; financing (including income tax implications); bankruptcy; liquidation and receivership. Business and Securities Valuation Techniques and considerations; and operations management techniques and considerations are included.
Terms: Fall 2013, Winter 2014
Instructors: Tenenbaum, Lawrence S (Fall) Tenenbaum, Lawrence S (Winter)
Prerequisite: CCMA 511
CGA Requirement
CMA Requirement
Requirements for entry into the Graduate Diploma in Public Accountancy
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CCTX 532 Taxation 2 (3 credits)
Overview
Tax (CCE) : The theory, techniques and considerations in federal corporate taxation will be analyzed. Federal sales tax; provincial sales tax and current issues in taxation will also be discussed.
Terms: Fall 2013, Winter 2014, Summer 2014
Instructors: Oliverio, Joseph (Fall) Oliverio, Joseph (Winter) Oliverio, Joseph (Summer)
Prerequisite: CCTX 511
CGA Requirement
CGA Stream (9 credits)
In addition to the required and corequisite courses listed in the Diploma in Accounting, you must take the following courses if you wish to follow the CGA stream (other courses may be required; contact the CGA office).
* Only one of these courses can be taken for credit toward the DiÂploma in Accounting.
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CCAU 520 External Auditing (3 credits) *
Overview
Auditing (CCE) : 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.
Terms: This course is not scheduled for the 2013-2014 academic year.
Instructors: There are no professors associated with this course for the 2013-2014 academic year.
Prerequisite: CCAU 511
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CCAU 525 Operational Auditing (3 credits) *
Overview
Auditing (CCE) : Appraisal of the internal control structure with the aim of providing management with recommendations on how to design, develop and implement findings will be examined taking into account the objectives and responsibilities of the internal audit function, its relationship with other units of the organization, various techniques and tools available.
Terms: This course is not scheduled for the 2013-2014 academic year.
Instructors: There are no professors associated with this course for the 2013-2014 academic year.
Prerequisite: CCAU 511
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CCFC 514 Accounting Theory and Practice (3 credits)
Overview
Financial Accounting (CCE) : The study of conceptual underpinnings of current accounting thought and their application to the current practice. An in-depth study of current Canadian accounting standards and practices with an emphasis on financial reporting.
Terms: Fall 2013
Instructors: Susel, Roman (Fall)
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CCMA 522 Managerial Accounting 2 (3 credits)
Overview
Managerial Accounting (CCE) : Building on Managerial Accounting I, this course examines the processes used by management to make decisions relating to business operations; investments; financing (including income tax implications); bankruptcy; liquidation and receivership. Business and Securities Valuation Techniques and considerations; and operations management techniques and considerations are included.
Terms: Fall 2013, Winter 2014
Instructors: Tenenbaum, Lawrence S (Fall) Tenenbaum, Lawrence S (Winter)
Prerequisite: CCMA 511
CGA Requirement
CMA Requirement
Requirements for entry into the Graduate Diploma in Public Accountancy
-
CCTX 532 Taxation 2 (3 credits)
Overview
Tax (CCE) : The theory, techniques and considerations in federal corporate taxation will be analyzed. Federal sales tax; provincial sales tax and current issues in taxation will also be discussed.
Terms: Fall 2013, Winter 2014, Summer 2014
Instructors: Oliverio, Joseph (Fall) Oliverio, Joseph (Winter) Oliverio, Joseph (Summer)
Prerequisite: CCTX 511
CGA Requirement
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CFIN 522 Applied Topics: Corporate Finance (3 credits)
Overview
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: Fall 2013, Winter 2014, Summer 2014
Instructors: Fazal, Zeeshanali (Fall) Fazal, Zeeshanali (Winter) Aboulamer, Anas (Summer)
Prerequisite: CFIN 512
CGA Requirement
CMA Requirement
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CMIS 520 Accounting Information Support Systems (3 credits)
Overview
Management Information Systems : Principles of accounting information systems and the influence of technology in the accounting process, allowing for the design, evaluation and implementation of such systems.
Terms: This course is not scheduled for the 2013-2014 academic year.
Instructors: There are no professors associated with this course for the 2013-2014 academic year.
CMA Stream (12 credits)
In addition to the required and corequisite courses listed in the Diploma in Accounting, you must take the following courses if you wish to follow the CMA stream (other courses may be required; contact the CMA office).
-
CCFC 514 Accounting Theory and Practice (3 credits)
Overview
Financial Accounting (CCE) : The study of conceptual underpinnings of current accounting thought and their application to the current practice. An in-depth study of current Canadian accounting standards and practices with an emphasis on financial reporting.
Terms: Fall 2013
Instructors: Susel, Roman (Fall)
-
CCMA 522 Managerial Accounting 2 (3 credits)
Overview
Managerial Accounting (CCE) : Building on Managerial Accounting I, this course examines the processes used by management to make decisions relating to business operations; investments; financing (including income tax implications); bankruptcy; liquidation and receivership. Business and Securities Valuation Techniques and considerations; and operations management techniques and considerations are included.
Terms: Fall 2013, Winter 2014
Instructors: Tenenbaum, Lawrence S (Fall) Tenenbaum, Lawrence S (Winter)
Prerequisite: CCMA 511
CGA Requirement
CMA Requirement
Requirements for entry into the Graduate Diploma in Public Accountancy
-
CCMA 523 Managerial Accounting 3 (3 credits)
Overview
Managerial Accounting (CCE) : 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: Winter 2014
Instructors: Degrace, Lynn (Winter)
Prerequisite: CCMA 522
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CFIN 522 Applied Topics: Corporate Finance (3 credits)
Overview
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: Fall 2013, Winter 2014, Summer 2014
Instructors: Fazal, Zeeshanali (Fall) Fazal, Zeeshanali (Winter) Aboulamer, Anas (Summer)
Prerequisite: CFIN 512
CGA Requirement
CMA Requirement
-
CMIS 520 Accounting Information Support Systems (3 credits)
Overview
Management Information Systems : Principles of accounting information systems and the influence of technology in the accounting process, allowing for the design, evaluation and implementation of such systems.
Terms: This course is not scheduled for the 2013-2014 academic year.
Instructors: There are no professors associated with this course for the 2013-2014 academic year.
Other Complementary Courses
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CCFC 516 Forensic Accounting (3 credits)
Overview
Financial Accounting (CCE) : Forensic accounting including legislative and regulatory approaches to economic crime; accountants' professional legal responsibilities concerning error and fraud detection during engagements; and fraud prevention, detection and management.
Terms: This course is not scheduled for the 2013-2014 academic year.
Instructors: There are no professors associated with this course for the 2013-2014 academic year.
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CCFC 590 Topics in Accounting and Auditing (3 credits)
Overview
Financial Accounting (CCE) : Specialized course covering an advanced topic in the accounting and auditing areas selected from current issues or themes in literature.
Terms: This course is not scheduled for the 2013-2014 academic year.
Instructors: There are no professors associated with this course for the 2013-2014 academic year.
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CCTX 540 U.S. Taxation (3 credits)
Overview
Tax (CCE) : Examination of U.S. taxation at the federal, state and local level from the perspectives of both the individual and the corporation.
Terms: This course is not scheduled for the 2013-2014 academic year.
Instructors: There are no professors associated with this course for the 2013-2014 academic year.
School of Continuing Studies—2013-2014 (last updated Jul. 3, 2013) (disclaimer)