Nota : Ceci est la version 2013鈥�2014 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
Le Dipl么me en comptabilit茅 permet aux titulaires d'un grade universitaire d'acqu茅rir une vaste formation de base en comptabilit茅 pour se pr茅parer aux examens donnant droit aux titres de CA, CGA, et CMA ou pour postuler 脿 un poste de comptable.
Les 茅tudiants doivent suivre deux cours externes, pr茅ala颅bles au programme, avant de commencer le programme ou en m锚me temps que les cours associ茅s. Les 茅tudiants qui veulent demander une reconnaissance d'茅quivalences pour les cours pr茅alables ou associ茅s doivent remplir le formulaire prescrit au moment de l'admission ou passer un examen d'exemption.
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 pro颅gramme.
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.
Trimestres : Automne 2013, Hiver 2014, 脡t茅 2014
Charg茅s de cours : La Rocca, Gerry (Fall) La Rocca, Gerry (Winter) La Rocca, Gerry (Summer)
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MGCR 331 Information Systems (3 unit茅s) *
Vue d'ensemble
Tronc commun de gestion : 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.
Trimestres : Automne 2013, Hiver 2014, 脡t茅 2014
Charg茅s de cours : 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.
* 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.
Trimestres : Automne 2013, Hiver 2014, 脡t茅 2014
Charg茅s de cours : 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.
Trimestres : Automne 2013, Hiver 2014, 脡t茅 2014
Charg茅s de cours : 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
* ou l'exemption par un examen
Cours obligatoires (21 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.
Trimestres : Automne 2013, Hiver 2014, 脡t茅 2014
Charg茅s de cours : 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 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.
Trimestres : Automne 2013, Hiver 2014, 脡t茅 2014
Charg茅s de cours : Benk, Christopher (Fall) Belafi, Trishia (Winter) Degrace, Lynn (Summer)
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.
Trimestres : Automne 2013, Hiver 2014, 脡t茅 2014
Charg茅s de cours : Cecere, Ralph (Fall) Cecere, Ralph (Winter) Abrams, Ryan (Summer)
Prerequisite: CCFC 511
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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.
Trimestres : Automne 2013, Hiver 2014, 脡t茅 2014
Charg茅s de cours : Wilson, Jim (Fall) Wilson, Jim (Winter) Wilson, Jim (Summer)
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.
Trimestres : Automne 2013, Hiver 2014, 脡t茅 2014
Charg茅s de cours : Tenenbaum, Lawrence S (Fall) Tenenbaum, Lawrence S (Winter) Tenenbaum, Lawrence S (Summer)
Prerequisite: CACC 521
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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.
Trimestres : Automne 2013, Hiver 2014, 脡t茅 2014
Charg茅s de cours : Goldsman, Larry (Fall) Goldsman, Larry (Winter) Goldsman, Larry (Summer)
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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.
Trimestres : Automne 2013, Hiver 2014, 脡t茅 2014
Charg茅s de cours : Jassim, Raad; Slater-Santini, Julie (Fall) Gregoriou, Greg; Slater-Santini, Julie (Winter) Jassim, Raad (Summer)
Cours compl茅mentaires (9 unit茅s)
Vous pouvez choisir les trois cours compl茅mentaires dans la liste des cours 茅num茅r茅s ci-dessous si vous ne suivez pas une fili猫re particuli猫re.
Fili猫re de comptabilit茅 agr茅茅e (9 unit茅s)
En plus des cours obligatoires et des cours associ茅s 茅num茅r茅s sous la rubrique Dipl么me en comptabilit茅, vous devez suivre les cours suivants si vous d茅sirez suivre la fili猫re de comptabilit茅 agr茅茅e (d'autres cours peuvent 锚tre obligatoires; communiquez avec le responsable du programme de comptabilit茅 agr茅茅e).
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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.
Trimestres : Automne 2013
Charg茅s de cours : Susel, Roman (Fall)
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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.
Trimestres : Automne 2013, Hiver 2014
Charg茅s de cours : 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 unit茅s)
Vue d'ensemble
Taxes (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.
Trimestres : Automne 2013, Hiver 2014, 脡t茅 2014
Charg茅s de cours : Oliverio, Joseph (Fall) Oliverio, Joseph (Winter) Oliverio, Joseph (Summer)
Prerequisite: CCTX 511
CGA Requirement
Fili猫re de comptabilit茅 g茅n茅rale licenci茅e (9 unit茅s)
En plus des cours obligatoires et des cours associ茅s 茅num茅r茅s sous la rubrique Dipl么me en comptabilit茅, vous devez suivre les cours suivants si vous d茅sirez suivre la fili猫re de comptabilit茅 g茅n茅rale licenci茅e (d'autres cours peuvent 锚tre obligatoires; com颅muniquez avec le bureau de comptabilit茅 g茅n茅rale licenci茅e).
* Un seul de ces cours peut donner droit 脿 des unit茅s en vue de l鈥檕btention du dipl么me en comptabilit茅.
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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.
Trimestres : Ce cours n鈥檈st pas au programme de l鈥檃nn茅e universitaire 2013-2014.
Charg茅s de cours : Aucun professeur n鈥檈st associ茅 脿 ce cours pour l鈥檃nn茅e universitaire 2013-2014.
Prerequisite: CCAU 511
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CCAU 525 Operational Auditing (3 unit茅s) *
Vue d'ensemble
Audit (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.
Trimestres : Ce cours n鈥檈st pas au programme de l鈥檃nn茅e universitaire 2013-2014.
Charg茅s de cours : Aucun professeur n鈥檈st associ茅 脿 ce cours pour l鈥檃nn茅e universitaire 2013-2014.
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.
Trimestres : Automne 2013
Charg茅s de cours : Susel, Roman (Fall)
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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.
Trimestres : Automne 2013, Hiver 2014
Charg茅s de cours : 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 unit茅s)
Vue d'ensemble
Taxes (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.
Trimestres : Automne 2013, Hiver 2014, 脡t茅 2014
Charg茅s de cours : 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 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.
Trimestres : Automne 2013, Hiver 2014, 脡t茅 2014
Charg茅s de cours : 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 unit茅s)
Vue d'ensemble
Gestion des syst猫mes d'information : Principles of accounting information systems and the influence of technology in the accounting process, allowing for the design, evaluation and implementation of such systems.
Trimestres : Ce cours n鈥檈st pas au programme de l鈥檃nn茅e universitaire 2013-2014.
Charg茅s de cours : Aucun professeur n鈥檈st associ茅 脿 ce cours pour l鈥檃nn茅e universitaire 2013-2014.
Fili猫re de comptabilit茅 en management accr茅dit茅 (12 unit茅s)
En plus des cours obligatoires et des cours associ茅s 茅num茅r茅s sous la rubrique Dipl么me en comptabilit茅, vous devez suivre les cours suivants si vous d茅sirez suivre la fili猫re de comptabilit茅 en management accr茅dit茅 (d'autres cours peuvent 锚tre obligatoires; communiquez avec le bureau de comptabilit茅 en management accr茅dit茅).
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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.
Trimestres : Automne 2013
Charg茅s de cours : Susel, Roman (Fall)
-
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.
Trimestres : Automne 2013, Hiver 2014
Charg茅s de cours : 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 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.
Trimestres : Hiver 2014
Charg茅s de cours : Degrace, Lynn (Winter)
Prerequisite: CCMA 522
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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.
Trimestres : Automne 2013, Hiver 2014, 脡t茅 2014
Charg茅s de cours : 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 unit茅s)
Vue d'ensemble
Gestion des syst猫mes d'information : Principles of accounting information systems and the influence of technology in the accounting process, allowing for the design, evaluation and implementation of such systems.
Trimestres : Ce cours n鈥檈st pas au programme de l鈥檃nn茅e universitaire 2013-2014.
Charg茅s de cours : Aucun professeur n鈥檈st associ茅 脿 ce cours pour l鈥檃nn茅e universitaire 2013-2014.
Autres cours compl茅mentaires
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CCFC 516 Forensic Accounting (3 unit茅s)
Vue d'ensemble
Comptabilit茅 financi猫re (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.
Trimestres : Ce cours n鈥檈st pas au programme de l鈥檃nn茅e universitaire 2013-2014.
Charg茅s de cours : Aucun professeur n鈥檈st associ茅 脿 ce cours pour l鈥檃nn茅e universitaire 2013-2014.
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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.
Trimestres : Ce cours n鈥檈st pas au programme de l鈥檃nn茅e universitaire 2013-2014.
Charg茅s de cours : Aucun professeur n鈥檈st associ茅 脿 ce cours pour l鈥檃nn茅e universitaire 2013-2014.
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CCTX 540 U.S. Taxation (3 unit茅s)
Vue d'ensemble
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鈥檈st pas au programme de l鈥檃nn茅e universitaire 2013-2014.
Charg茅s de cours : Aucun professeur n鈥檈st associ茅 脿 ce cours pour l鈥檃nn茅e universitaire 2013-2014.
School of Continuing Studies—2013-2014 (derni猫re mise 脿 jour juil. 3, 2013) (Limitation de responsabilit茅)