Offered by:Administration & Governance
Degree:Grad Cert in Accounting
Program Requirement:
The Graduate Certificate in Accounting focuses on the core competencies in accounting, including financial accounting, managerial accounting, taxation, auditing, and accounting information systems. This program is a preparation program for the CPA Professional Education Program (CPA PEP), to become a Chartered Professional Accountant (CPA).
Prerequisite Courses
(0-6 credits)
-
CACC 621
Concepts of Financial Acct.
3 Credits*
Offered in the:
- Fall
- Winter
- Summer
Accountancy: Examination of accounting in a finance context, specifically, how to prepare, interpret, and make decisions based on accounting information, including the process of recording and reporting accounting transactions, the elements of
financial statements, and the preparation of various financial statements.
Offered by: Administration & Governance
- Not open to students who have taken CACC 521.
-
CMS2 500
Mathematics for Management
3 Credits*
Offered in the:
- Fall
- Winter
- Summer
Management Science (SCS): 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
Offered by: Technology & Innovation
- Prerequisite: CMSC 000
- Note: "Mathematics for Management" must be completed in the first semester of the Diploma in Management program.
or the Exemption by Examination Test
Corequisite Courses
(0-6 credits)
-
CMS2 621
Applied Management Statistics
3 Credits
Offered in the:
- Fall
- Winter
- Summer
Management Science (SCS): 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.
Offered by: Technology & Innovation
- Not open to students who have taken CMS2 521.
- Prerequisite: CMS2 500 or the Exemption by Examination Test
-
CPL2 652
Strategic Management
3 Credits
Offered in the:
- Fall
- Winter
- Summer
Policy: Analysis of strategic thinking, problem-solving, decision-making in organizations in response to changing conditions. Exploration of directions and goals of private and public organizations, environments (social, political, technological, economic, and global factors), industry, and market structures, and organizational strengths
and weaknesses that are critical for success in a changing environment.
Offered by: Management & Entrepreneurship
- Restrictions: Not open to students who have taken CPL2 552, CPL2 552N1/N2, or CPL2 552J1/J2/J3.
- Course may be offered in person or online with synchronous and asynchronous components.
* or the Exemption by Examination Test
Required Courses (27 credits)
-
CCAU 511
Auditing 1
3 Credits
Offered in the:
- Fall
- Winter
- Summer
Auditing (SCS): 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.
Offered by: Administration & Governance
- Prerequisite: CCFC 512
- Requirements for entry into the Graduate Diploma in Public Accountancy.
- Terms
- Instructors
- There are no professors associated with this course for the 2024-2025 academic year
-
CCFA 620
Contemporary
Finance 1
3 Credits
Offered in the:
- Fall
- Winter
- Summer
Certification in Finance (SCS): Comprehensive overview of corporations and other businesses from the point of view of internal and external financial decisions, including how the risk and return measures associated with businesses are used in corporate decision making and in assembling investment portfolios. Introduction to behavioural factors in investments, the management of risk for the enterprise, and the emerging field of financial technology.
Offered by: Administration & Governance
- Corequisites: CMS2 500 or exemption by examination.
- Not open to students who have taken CCFA 520.
-
CCFC 511
Financial Accounting 1
3 Credits
Offered in the:
- Fall
- Winter
- Summer
Financial Accounting (SCS): Theoretical and practical foundation of financial reporting, specifically focusing on the accounting concepts, the accounting process, revenue and asset recognition, their measurement and disclosure.
Offered by: Administration & Governance
-
CCFC 512
Financial Accounting 2
3 Credits
Offered in the:
- Fall
- Winter
- Summer
Financial Accounting (SCS): 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.
Offered by: Administration & Governance
-
CCFC 513
Financial Accounting 3
3 Credits
Offered in the:
- Fall
- Winter
- Summer
Financial Accounting (SCS): 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.
Offered by: Administration & Governance
-
CCMA 511
Managerial Accounting 1
3 Credits
Offered in the:
- Fall
- Winter
- Summer
Managerial Accounting (SCS): 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.
Offered by: Administration & Governance
-
CCMA 522
Managerial Accounting 2
3 Credits
Offered in the:
- Fall
- Winter
- Summer
Managerial Accounting (SCS): 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.
Offered by: Administration & Governance
-
CCTX 511
Taxation 1
3 Credits
Offered in the:
- Fall
- Winter
- Summer
Tax (SCS): 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.
Offered by: Administration & Governance
-
CCTX 532
Taxation 2
3 Credits
Offered in the:
- Fall
- Winter
- Summer
Tax (SCS): Theoretical analysis of federal corporate taxation. Current issues in taxation will also be discussed and analyzed.
Offered by: Administration & Governance
Complementary Courses (3 credits)
3 credits from the following:
-
CCFA 635
Contemporary Finance 2
3 Credits
Offered in the:
- Fall
- Winter
- Summer
Certification in Finance (SCS): Comprehensive and extended overview of corporations and other businesses from the point of view of internal and external financial decisions, including how the split of raised capital between equity and debt, as well as a firm鈥檚 policy for returning benefits to shareholders, are used in corporate decision making and in assembling investment portfolios. Consideration of mergers and acquisitions, and further exploration of behavioral finance, governance and sustainability, and the
management of both individual and institutional investment portfolios.
Offered by: Administration & Governance
- Prerequisites: CCFA 620 or exemption by examination
- Restrictions: Not open to students who have taken CCFA 535.
- Terms
- Instructors
- There are no professors associated with this course for the 2024-2025 academic year
-
CCLW 611
Business Law Concepts
3 Credits
Offered in the:
- Fall
- Winter
- Summer
Law (SCS): 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.
Offered by: Management & Entrepreneurship
- Not open to students who have taken CCLW 511.
-
CCMA 523
Managerial Accounting 3
3 Credits
Offered in the:
- Fall
- Winter
- Summer
Managerial Accounting (SCS): 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.
Offered by: Administration & Governance
- Terms
- This course is not scheduled for the 2024-2025 academic year
- Instructors
- There are no professors associated with this course for the 2024-2025 academic year
-
CEC2 632
Business Economics
3 Credits
Offered in the:
- Fall
- Winter
- Summer
Economics (SCS): Overview of microeconomic tools and analytic approaches for business decision-making. Topics include analysis of demand, supply and markets, production, costing and pricing decisions, market structure, competition, and strategy. Macroeconomic indicators, forecasting, and policy and their effect on the business
environment overall.
Offered by: Management & Entrepreneurship
- Not open to students who have taken CEC2 532.
- Terms
- Instructors
- K Sheikholeslami Salmasi, Ken Matziorinis
-
CMIS 641
Info Systems for Managers
3 Credits
Offered in the:
- Fall
- Winter
- Summer
Management Information Systems: Introduction to the importance of information systems (IS) and the digital transformation of companies from a managerial perspective. Overview of the strategic importance of information technology (IT) and IS, including implementing IS and IT projects for creating and capturing value and making companies more
competitive. Consideration of managerial, informational, and technological issues arising from the use of IS, IT, and their respective processes. Application of a strategic framework for managing companies, especially digitized companies, more effectively.
Offered by: Management & Entrepreneurship
- Restrictions: Not open to students who have taken CMIS 541.
- Terms
- Instructors
- There are no professors associated with this course for the 2024-2025 academic year