Nota : Ceci est la version 2012鈥�2013 de l鈥檃nnuaire 茅lectronique. Veuillez mettre 脿 jour l鈥檃nn茅e dans la barre d鈥檃dresse de votre navigateur pour une version plus r茅cente de cette page, ou cliquez聽ici pour consulter l'annuaire la plus r茅cente.
Exigences du programme
Conseiller : Professeur J. Scott
La concentration en comptabilit茅 r茅pond aux besoins des 茅tudiants en gestion qui veulent se familiariser avec les principes de la comptabilit茅, mais qui ne comptent pas faire une carri猫re de comptable professionnel ni de sp茅cialiste de la comptabilit茅. Elle s'adresse principalement aux utilisateurs d'informations financi猫res et met l'accent sur l'enrichissement des connaissances gr芒ce 脿 un choix de cours coh茅rent.
Cette concentration compl猫te le programme de B. Com., gestion g茅n茅rale, et peut aussi en faire partie. Chaque cours de la concentration peut aussi faire office de cours compl茅mentaire dans les concentrations et les programmes de majeure offerts par la Facult茅 dans d'autres domaines.
Cours obligatoires (6 unit茅s)
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ACCT 351 Intermediate Financial Accounting 1 (3 unit茅s)
Vue d'ensemble
Comptabilit茅 : 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 2012, Hiver 2013, 脡t茅 2013
Charg茅s de cours : Tsang, Desmond; Abrams, Ryan; Zajdman-Borden, Karen (Fall) Zajdman-Borden, Karen; Porrello, Robert (Winter) Davies, Brian Lindsay (Summer)
Prerequisite: MGCR 211
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ACCT 361 Management Accounting (3 unit茅s)
Vue d'ensemble
Comptabilit茅 : The role of management accounting information to support internal management decisions and to provide performance incentives.
Trimestres : Automne 2012, Hiver 2013, 脡t茅 2013
Charg茅s de cours : Giaccari, Domenic; Kalyta, Pavlo (Fall) Giaccari, Domenic; Cecere, Ralph (Winter) Tenenbaum, Lawrence S (Summer)
Prerequisite: MGCR 211
Cours compl茅mentaires (9 unit茅s)
Parmi les cours suivants :
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ACCT 352 Intermediate Financial Accounting 2 (3 unit茅s)
Vue d'ensemble
Comptabilit茅 : 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 2012, Hiver 2013, 脡t茅 2013
Charg茅s de cours : Cecere, Ralph; Zajdman-Borden, Karen (Fall) Singer, Zvi; Abrams, Ryan (Winter) Degrace, Lynn (Summer)
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ACCT 354 Financial Statement Analysis (3 unit茅s)
Vue d'ensemble
Comptabilit茅 : 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 2012, Hiver 2013
Charg茅s de cours : Degrace, Lynn; Zhang, Jing; Zhang, Sanjian (Fall) Balycky, Gregory; Pathy, Jessica (Winter)
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ACCT 362 Cost Accounting (3 unit茅s)
Vue d'ensemble
Comptabilit茅 : 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 2012, Hiver 2013
Charg茅s de cours : Pathy, Jessica; Lapointe, Deirdre (Fall) Lapointe, Deirdre; Zhang, Jingjing (Winter)
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ACCT 385 Principles of Taxation (3 unit茅s)
Vue d'ensemble
Comptabilit茅 : 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 2012, Hiver 2013, 脡t茅 2013
Charg茅s de cours : Armanious, Joseph; Goldsman, Larry; Pimentel, Erica (Fall) Goldsman, Larry; Armanious, Joseph (Winter) Goldsman, Larry (Summer)
Prerequisite: MGCR 211
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ACCT 452 Financial Reporting Valuation (3 unit茅s)
Vue d'ensemble
Comptabilit茅 : Models to determine firm value from accounting information and a broader perspective on key sources of information, key value drivers, in a setting where evaluating firm value is the ultimate purpose.
Trimestres : Hiver 2013
Charg茅s de cours : Nakhl茅, Georges (Winter)
Prerequisite: ACCT 354.
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ACCT 453 Advanced Financial Accounting (3 unit茅s)
Vue d'ensemble
Comptabilit茅 : 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 2012, Hiver 2013, 脡t茅 2013
Charg茅s de cours : Scott, Julia; Degrace, Lynn (Fall) Wilson, Jim; Scott, Julia (Winter) Wilson, Jim (Summer)
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ACCT 454 Financial Reporting (3 unit茅s)
Vue d'ensemble
Comptabilit茅 : An in-depth study of Canadian accounting standards and how Canadian corporations apply them in their financial reporting.
Trimestres : Ce cours n鈥檈st pas au programme de l鈥檃nn茅e universitaire 2012-2013.
Charg茅s de cours : Aucun professeur n鈥檈st associ茅 脿 ce cours pour l鈥檃nn茅e universitaire 2012-2013.
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ACCT 463 Management Control (3 unit茅s)
Vue d'ensemble
Comptabilit茅 : 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 2012, Hiver 2013
Charg茅s de cours : Levy, Philippe (Fall) Degrace, Lynn; Levy, Philippe (Winter)
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ACCT 475 Principles of Auditing (3 unit茅s)
Vue d'ensemble
Comptabilit茅 : 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 2012, Hiver 2013, 脡t茅 2013
Charg茅s de cours : Zhang, Sanjian; Belafi, Trishia (Fall) Belafi, Trishia; Cecere, Ralph (Winter) Belafi, Trishia (Summer)
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ACCT 486 Business Taxation 2 (3 unit茅s)
Vue d'ensemble
Comptabilit茅 : 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 2012, Hiver 2013, 脡t茅 2013
Charg茅s de cours : Goldsman, Larry; Triassi, Jack (Fall) Triassi, Jack; Goldsman, Larry (Winter) Triassi, Jack (Summer)
Prerequisite: ACCT 385
Desautels Faculty of Management—2012-2013 (derni猫re mise 脿 jour d茅c. 20, 2012) (Limitation de responsabilit茅)
