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Ce certificat vise à inculquer à l'étudiant les connaissances nécessaires à l'exercice de la profession de comptable. Le certificat en comptabilité, combiné au certificat en gestion, répond à la plupart des exigences de formation de l'Ordre des comptables généraux licenciés du Québec (CGA) et de l'Ordre des comptables en management accrédités du Québec (CMA). Assorti des options adéquates, il prépare en outre les étudiants aux examens d'agrément de ces ordres professionnels. Une liste détaillée des cours qui répondent spécifiquement aux conditions d'admission de chaque ordre peut vous être fournie par l'unité du Développement de carrière et perfectionnement professionnel.
Nota : Les cours préalables ne sont assortis d’aucune unité retenue dans le calcul des exigences du programme.
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.
Trimestres : Automne 2013, Hiver 2014, Été 2014
Chargés de cours : Ryan, Kimberly; Davies, Brian Lindsay; Bierbrier, Edward; Moschella, Walter; Scott, Julia; Lee, Dongyoung; Cecere, Ralph (Fall) Ryan, Kimberly; Bierbrier, Edward; Oz, Seda (Winter) Moschella, Jason; Zajdman-Borden, Karen (Summer)
Continuing Studies: requirement for CMA, CGA, the EA of AACI, and the Institute of Internal Auditors
* ou l'exemption par un examen
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.
Trimestres : Automne 2013, Hiver 2014, Été 2014
Chargés de cours : Abrams, Ryan; Zajdman-Borden, Karen (Fall) Zajdman-Borden, Karen; Benk, Christopher (Winter) Davies, Brian Lindsay (Summer)
Prerequisite: MGCR 211
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.
Trimestres : Automne 2013, Hiver 2014, Été 2014
Chargés de cours : Cecere, Ralph; Degrace, Lynn (Fall) Singer, Zvi; Abrams, Ryan (Winter) Ryan, Kimberly (Summer)
Comptabilité : The role of management accounting information to support internal management decisions and to provide performance incentives.
Trimestres : Automne 2013, Hiver 2014, Été 2014
Chargés de cours : Giaccari, Domenic; Moschella, Walter (Fall) Giaccari, Domenic; Kalyta, Pavlo (Winter) Tenenbaum, Lawrence S (Summer)
Prerequisite: MGCR 211
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.
Trimestres : Automne 2013, Hiver 2014
Chargés de cours : Levy, Philippe; Lapointe, Deirdre (Fall) Susel, Roman; Zhang, Jingjing; Levy, Philippe (Winter)
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.
Trimestres : Automne 2013, Hiver 2014, Été 2014
Chargés de cours : Goldsman, Larry; Armanious, Joseph; Gauvin Oligny, Alexandra (Fall) Goldsman, Larry; Armanious, Joseph (Winter) Goldsman, Larry (Summer)
Prerequisite: MGCR 211
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.
Trimestres : Automne 2013, Hiver 2014, Été 2014
Chargés de cours : Scott, Julia; Parent, Kevin Paul (Fall) Parent, Kevin Paul; Scott, Julia (Winter) Wilson, Jim (Summer)
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.
Trimestres : Automne 2013, Hiver 2014, Été 2014
Chargés de cours : Parent, Kevin Paul; Zhang, Sanjian (Fall) Belafi, Trishia; Cecere, Ralph (Winter) Roan, Thu Huong (Summer)
Les trois cours complémentaires peuvent être choisis parmi l'ensemble des cours énumérés ci-dessous si vous ne souhaitez pas suivre une filière particulière.
En plus des cours prĂ©alables et obligatoires du certificat en comptÂabilitĂ©, vous devez suivre les cours ci-après si la filière CGA vous intĂ©resse (d'autres cours peuvent aussi ĂŞtre exigĂ©s; veuillez vous adresser Ă l'Ordre des CGA)
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.
Trimestres : Automne 2013, Hiver 2014
Chargés de cours : Degrace, Lynn; Zhang, Sanjian (Fall) Degrace, Lynn; Singer, Zvi; Fortin, Steve (Winter)
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.
Trimestres : Automne 2013, Hiver 2014
Chargés de cours : Cecere, Ralph; Susel, Roman (Fall) Cecere, Ralph (Winter)
Comptabilité : The modern internal audit approach including operational and management audit practices within the internal audit framework. Topics include objectives of an internal audit, communication by internal auditors, planning audit projects, audit of EDP systems, audit testing, operational areas.
Trimestres : Hiver 2014
Chargés de cours : Moschella, Walter (Winter)
Prerequisites: ACCT 475
Comptabilité : The theory of auditing financial statements and the various complexities encountered in these audit environments. A thorough study of auditing standards, ethical conduct, communication by auditors, auditing in an EDP environment, audit of a small business, other reports and services provided by auditors and public accountants.
Trimestres : Hiver 2014
Chargés de cours : Marra, Giuseppina (Winter)
Prerequisites: ACCT 475
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.
Trimestres : Automne 2013, Hiver 2014, Été 2014
Chargés de cours : Goldsman, Larry; Triassi, Jack (Fall) Triassi, Jack; Goldsman, Larry (Winter) Triassi, Jack (Summer)
Prerequisite: ACCT 385
Systèmes d'information : Accounting cycles and information flows and the systems that manage those flows. Principals of systems development and data management as relates to accounting information. Relationship between accounting applications and transaction processing systems. Practical experience with accounting packages.
Trimestres : Ce cours n’est pas au programme de l’année universitaire 2013-2014.
Chargés de cours : Aucun professeur n’est associé à ce cours pour l’année universitaire 2013-2014.
* Seul un de ces cours peut être pris en compte dans le calcul des unités nécessaires pour obtenir le certificat.
En plus des cours prĂ©alables et obligatoires du certificat en comptÂabilitĂ©, vous devez suivre les cours ci-après si la filière CMA vous intĂ©resse (d'autres cours peuvent aussi ĂŞtre exigĂ©s; veuillez vous adresser Ă l'Ordre des CMA)
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.
Trimestres : Automne 2013, Hiver 2014
Chargés de cours : Degrace, Lynn; Zhang, Sanjian (Fall) Degrace, Lynn; Singer, Zvi; Fortin, Steve (Winter)
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.
Trimestres : Automne 2013, Hiver 2014
Chargés de cours : Cecere, Ralph; Susel, Roman (Fall) Cecere, Ralph (Winter)
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.
Trimestres : Automne 2013, Hiver 2014
Chargés de cours : Levy, Philippe (Fall) Degrace, Lynn; Levy, Philippe (Winter)
Prerequisites: ACCT 361
Comptabilité : The modern internal audit approach including operational and management audit practices within the internal audit framework. Topics include objectives of an internal audit, communication by internal auditors, planning audit projects, audit of EDP systems, audit testing, operational areas.
Trimestres : Hiver 2014
Chargés de cours : Moschella, Walter (Winter)
Prerequisites: ACCT 475
Systèmes d'information : Accounting cycles and information flows and the systems that manage those flows. Principals of systems development and data management as relates to accounting information. Relationship between accounting applications and transaction processing systems. Practical experience with accounting packages.
Trimestres : Ce cours n’est pas au programme de l’année universitaire 2013-2014.
Chargés de cours : Aucun professeur n’est associé à ce cours pour l’année universitaire 2013-2014.
Gestion d'affaires : Research reading or field projects, permitting independent study under the guidance of a Faculty member. Projects to be arranged individually with instructors. A detailed student proposal must be submitted to the instructor and the Director during the first week of term.
Trimestres : Automne 2013, Hiver 2014, Été 2014
Chargés de cours : Aucun professeur n’est associé à ce cours pour l’année universitaire 2013-2014.
Prerequisite: U3 students only. CGPA of at least 3.00 required.
Prerequisite (Continuing Studies): Permission of the Director.
Taxes (CCE) : Examination of U.S. taxation at the federal, state and local level from the perspectives of both the individual and the corporation.
Trimestres : Ce cours n’est pas au programme de l’année universitaire 2013-2014.
Chargés de cours : Aucun professeur n’est associé à ce cours pour l’année universitaire 2013-2014.