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Program Requirements
Le dipl么me en comptabilit茅 vise 脿 transmettre aux 茅tudiants, au moyen des m茅thodes p茅dagogiques ax茅es sur l鈥檃pprenant, des comp茅tences dans le domaine de la comptabilit茅. Ce programme est con莽u pour enseigner les techniques et les subtilit茅s de plusieurs disciplines li茅es 脿 la comptabilit茅 qu鈥檜n professionnel doit ma卯triser pour assurer sa r茅ussite. Mentionnons la comptabilit茅 g茅n茅rale et de gestion, la fiscalit茅, l鈥檃udit financier et la finance des entreprises.
Les 茅tudiants doivent suivre deux cours externes, pr茅alables au programme, avant de suivre certains cours obligatoires dans ce programme. Les 茅tudiants qui veulent demander une reconnaissance d鈥櫭﹒uivalences pour des cours pr茅alables doivent remplir le formulaire prescrit au moment de l鈥檃dmission ou passer un examen d鈥檈xemption. Les cours pr茅alables ou associ茅s ne sont assortis d鈥檃ucune unit茅 retenue dans le calcul des exigences du programme.
Cours pr茅alables
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CACC 521 Concepts of Financial Accounting (3 unit茅s) *
Vue d'ensemble
Comptabilit茅 : 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: Automne 2019, Hiver 2020
Instructors: Bierbrier, Edward (Fall) Bierbrier, Edward (Winter)
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CMS2 500 Mathematics for Management (3 unit茅s) *
Vue d'ensemble
Sciences de la gestion (CCE) : Basic mathematics needed for business applications, including graphs of functions, series summation, mathematics of finance, annuity, discounted cash flow, internal rate of return, permutations, combinations, maxima and minima of functions with business applications in optimization, introductory statistics and probability
Terms: Automne 2019, Hiver 2020, 脡t茅 2020
Instructors: Golovina, Galina (Fall) Kelome, Djivede (Winter) Abdenbi, Brahim (Summer)
Prerequisite: CMSC 000
Note: "Mathematics for Management" must be completed in the first semester of the Diploma in Management program.
* ou l'exemption par un examen
Cours associ茅s
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CEC2 532 Business Economics (3 unit茅s) *
Vue d'ensemble
脡conomie (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: Automne 2019, Hiver 2020, 脡t茅 2020
Instructors: Matziorinis, Ken (Fall) Matziorinis, Ken (Winter) Matziorinis, Ken (Summer)
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CMS2 521 Applied Management Statistics (3 unit茅s) *
Vue d'ensemble
Sciences de la gestion (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: Automne 2019, Hiver 2020, 脡t茅 2020
Instructors: Kelome, Djivede (Fall) Lau, Hang (Winter) Kelome, Djivede (Summer)
Prerequisite: CMS2 500 or the Exemption by Examination Test
* ou l'exemption par un examen
Cours obligatoires (24 unit茅s)
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CCAU 511 Auditing 1 (3 unit茅s)
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: Automne 2019, Hiver 2020, 脡t茅 2020
Instructors: Cecere, Ralph (Fall) Cecere, Ralph (Winter) Cecere, Ralph (Summer)
Prerequisite: CCFC 512
Requirements for entry into the Graduate Diploma in Public Accountancy.
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CCFC 511 Financial Accounting 1 (3 unit茅s)
Vue d'ensemble
Comptabilit茅 financi猫re (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 2019, Hiver 2020
Instructors: Cecere, Ralph (Fall) Tenenbaum, Lawrence S (Winter)
Prerequisite: CACC 521
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CCFC 512 Financial Accounting 2 (3 unit茅s)
Vue d'ensemble
Comptabilit茅 financi猫re (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 2019, Hiver 2020
Instructors: Cecere, Ralph (Fall) Cecere, Ralph (Winter)
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CCFC 513 Financial Accounting 3 (3 unit茅s)
Vue d'ensemble
Comptabilit茅 financi猫re (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: Automne 2019, Hiver 2020
Instructors: Wilson, Jim (Fall) Wilson, Jim (Winter)
Prerequisite: CCFC 512
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CCMA 511 Managerial Accounting 1 (3 unit茅s)
Vue d'ensemble
Comptabilit茅 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: Automne 2019, Hiver 2020
Instructors: Tenenbaum, Lawrence S (Fall) Rannou-Stanley, Cl茅mence M茅lodie Aliz茅e (Winter)
Prerequisite: CCFC 511
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CCMA 522 Managerial Accounting 2 (3 unit茅s)
Vue d'ensemble
Comptabilit茅 analytique : 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: Automne 2019, Hiver 2020
Instructors: Lapointe, Deirdre (Fall) Lapointe, Deirdre (Winter)
Prerequisite: CCMA 511
CGA Requirement
CMA Requirement
Requirements for entry into the Graduate Diploma in Public Accountancy
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CCTX 511 Taxation 1 (3 unit茅s)
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 2019, Hiver 2020
Instructors: Armanious, Joseph (Fall) Armanious, Joseph (Winter)
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CFIN 512 Corporate Finance (3 unit茅s)
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: Automne 2019, Hiver 2020
Instructors: di Pietro, Vadim (Fall) Lachance, Thomas (Winter)
Cours compl茅mentaires (6 unit茅s)
Vous pouvez choisir les deux cours compl茅mentaires dans la liste des cours 茅num茅r茅s ci-dessous.
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CCAU 520 External Auditing (3 unit茅s)
Vue d'ensemble
Audit (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 2019-2020 academic year.
Instructors: There are no professors associated with this course for the 2019-2020 academic year.
Prerequisite: CCAU 511
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CCFC 514 Accounting Theory and Practice (3 unit茅s)
Vue d'ensemble
Comptabilit茅 financi猫re (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: This course is not scheduled for the 2019-2020 academic year.
Instructors: There are no professors associated with this course for the 2019-2020 academic year.
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CCFC 590 Topics in Accounting and Auditing (3 unit茅s)
Vue d'ensemble
Comptabilit茅 financi猫re (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 2019-2020 academic year.
Instructors: There are no professors associated with this course for the 2019-2020 academic year.
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CCLW 511 Law 1 (3 unit茅s)
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 2019, 脡t茅 2020
Instructors: Sepinwall, Bernard (Fall) Sepinwall, Bernard (Summer)
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CCMA 523 Managerial Accounting 3 (3 unit茅s)
Vue d'ensemble
Comptabilit茅 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: 脡t茅 2020
Instructors: Rannou-Stanley, Cl茅mence M茅lodie Aliz茅e; Noviello, Antoinette (Summer)
Prerequisite: CCMA 522
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CCTX 532 Taxation 2 (3 unit茅s)
Vue d'ensemble
Taxes (CCE) : Theoretical analysis of federal corporate taxation. Current issues in taxation will also be discussed and analyzed.
Terms: Automne 2019, Hiver 2020
Instructors: Oliverio, Joseph (Fall) Triassi, Jack (Winter)
Prerequisite: CCTX 511
CGA Requirement
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CFIN 522 Applied Topics: Corporate Finance (3 unit茅s)
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: Automne 2019, 脡t茅 2020
Instructors: di Pietro, Vadim (Fall) di Pietro, Vadim (Summer)
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.
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CMIS 541 Information Systems for Managers (3 unit茅s)
Vue d'ensemble
Gestion des syst猫mes 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: 脡t茅 2020
Instructors: Motaghi, Hamed (Summer)
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CPL2 552 Strategic Management (3 unit茅s)
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 2019, Hiver 2020, 脡t茅 2020
Instructors: Keen Henon, Christian (Fall) Du Sault, Andre (Winter) Hollingworth, Mark (Summer)
Prerequisite: Advanced student
