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
Ce certificat vise 脿 inculquer 脿 l'茅tudiant les connaissances n茅cessaires 脿 l'exercice de la profession de comptable. Le certificat en comptabilit茅, combin茅 au certificat en gestion, r茅pond 脿 la plupart des exigences de formation de l'Ordre des comptables g茅n茅raux licenci茅s du Qu茅bec (CGA) et de l'Ordre des comptables en management accr茅dit茅s du Qu茅bec (CMA). Assorti des options ad茅quates, il pr茅pare en outre les 茅tudiants aux examens d'agr茅ment de ces ordres professionnels. Une liste d茅taill茅e des cours qui r茅pondent sp茅cifiquement aux conditions d'admission de chaque ordre peut vous 锚tre fournie par l'unit茅 du D茅veloppement de carri猫re et perfectionnement professionnel.
Nota : Les cours pr茅alables ne sont assortis d鈥檃ucune unit茅 retenue dans le calcul des exigences du programme.
Cours pr茅alable
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MGCR 211 Introduction to Financial Accounting (3 unit茅s) *
Vue d'ensemble
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, 脡t茅 2014
Charg茅s 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
Cours obligatoires (21 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 2013, Hiver 2014, 脡t茅 2014
Charg茅s de cours : Abrams, Ryan; Zajdman-Borden, Karen (Fall) Zajdman-Borden, Karen; Benk, Christopher (Winter) Davies, Brian Lindsay (Summer)
Prerequisite: MGCR 211
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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 2013, Hiver 2014, 脡t茅 2014
Charg茅s de cours : Cecere, Ralph; Degrace, Lynn (Fall) Singer, Zvi; Abrams, Ryan (Winter) Ryan, Kimberly (Summer)
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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 2013, Hiver 2014, 脡t茅 2014
Charg茅s de cours : Giaccari, Domenic; Moschella, Walter (Fall) Giaccari, Domenic; Kalyta, Pavlo (Winter) Tenenbaum, Lawrence S (Summer)
Prerequisite: MGCR 211
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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 2013, Hiver 2014
Charg茅s de cours : Levy, Philippe; Lapointe, Deirdre (Fall) Susel, Roman; Zhang, Jingjing; Levy, Philippe (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 2013, Hiver 2014, 脡t茅 2014
Charg茅s de cours : Goldsman, Larry; Armanious, Joseph; Gauvin Oligny, Alexandra (Fall) Goldsman, Larry; Armanious, Joseph (Winter) Goldsman, Larry (Summer)
Prerequisite: MGCR 211
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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 2013, Hiver 2014, 脡t茅 2014
Charg茅s de cours : Scott, Julia; Parent, Kevin Paul (Fall) Parent, Kevin Paul; Scott, Julia (Winter) Wilson, Jim (Summer)
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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 2013, Hiver 2014, 脡t茅 2014
Charg茅s de cours : Parent, Kevin Paul; Zhang, Sanjian (Fall) Belafi, Trishia; Cecere, Ralph (Winter) Roan, Thu Huong (Summer)
Cours compl茅mentaires (9 unit茅s)
Les trois cours compl茅mentaires peuvent 锚tre choisis parmi l'ensemble des cours 茅num茅r茅s ci-dessous si vous ne souhaitez pas suivre une fili猫re particuli猫re.
Cours exig茅s par l'Ordre des comptables g茅n茅raux licenci茅s du Qu茅bec (CGA).
En plus des cours pr茅alables et obligatoires du certificat en compt颅abilit茅, vous devez suivre les cours ci-apr猫s si la fili猫re CGA vous int茅resse (d'autres cours peuvent aussi 锚tre exig茅s; veuillez vous adresser 脿 l'Ordre des CGA)
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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 2013, Hiver 2014
Charg茅s de cours : Degrace, Lynn; Zhang, Sanjian (Fall) Degrace, Lynn; Singer, Zvi; Fortin, Steve (Winter)
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ACCT 455 Development of Accounting Thought (3 unit茅s)
Vue d'ensemble
Comptabilit茅 : 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
Charg茅s de cours : Cecere, Ralph; Susel, Roman (Fall) Cecere, Ralph (Winter)
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ACCT 476 Internal Auditing (3 unit茅s) *
Vue d'ensemble
Comptabilit茅 : 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
Charg茅s de cours : Moschella, Walter (Winter)
Prerequisites: ACCT 475
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ACCT 477 External Auditing (3 unit茅s) *
Vue d'ensemble
Comptabilit茅 : 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
Charg茅s de cours : Marra, Giuseppina (Winter)
Prerequisites: ACCT 475
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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 2013, Hiver 2014, 脡t茅 2014
Charg茅s de cours : Goldsman, Larry; Triassi, Jack (Fall) Triassi, Jack; Goldsman, Larry (Winter) Triassi, Jack (Summer)
Prerequisite: ACCT 385
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INSY 332 Accounting Information Systems (3 unit茅s)
Vue d'ensemble
Syst猫mes 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.
* Seul un de ces cours peut 锚tre pris en compte dans le calcul des unit茅s n茅cessaires pour obtenir le certificat.
Cours exig茅s par l'Ordre des comptables en management accr茅dit茅s du Qu茅bec (CMA).
En plus des cours pr茅alables et obligatoires du certificat en compt颅abilit茅, vous devez suivre les cours ci-apr猫s si la fili猫re CMA vous int茅resse (d'autres cours peuvent aussi 锚tre exig茅s; veuillez vous adresser 脿 l'Ordre des CMA)
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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 2013, Hiver 2014
Charg茅s de cours : Degrace, Lynn; Zhang, Sanjian (Fall) Degrace, Lynn; Singer, Zvi; Fortin, Steve (Winter)
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ACCT 455 Development of Accounting Thought (3 unit茅s)
Vue d'ensemble
Comptabilit茅 : 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
Charg茅s de cours : Cecere, Ralph; Susel, Roman (Fall) Cecere, Ralph (Winter)
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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 2013, Hiver 2014
Charg茅s de cours : Levy, Philippe (Fall) Degrace, Lynn; Levy, Philippe (Winter)
Prerequisites: ACCT 361
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ACCT 476 Internal Auditing (3 unit茅s) *
Vue d'ensemble
Comptabilit茅 : 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
Charg茅s de cours : Moschella, Walter (Winter)
Prerequisites: ACCT 475
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INSY 332 Accounting Information Systems (3 unit茅s)
Vue d'ensemble
Syst猫mes 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 options compl茅mentaires
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BUSA 400 Independent Studies in Management (3 unit茅s)
Vue d'ensemble
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, 脡t茅 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: U3 students only. CGPA of at least 3.00 required.
Prerequisite (Continuing Studies): Permission of the Director.
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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)