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Program Requirements

The Certificate in Accounting aims to provide students with the appropriate competencies in the area of accounting using learner-centered instructional methods so as to prepare them for a variety of careers in accounting. The program is designed to provide a solid knowledge base in various accounting related fields, such as financial and managerial accounting, taxation, auditing and corporate finance

There are two external prerequisite courses to the program, which must be taken prior to taking certain required courses in this program. Students who wish to apply for advanced standing for prerequisite courses must complete an Advanced Standing form at the time of admission or they may take an Exemption by Examination test. Prerequisites and corequisites are not included in the total credit requirements for the program

Prerequisites

• CMSC 101 Mathematical Tools for Management Professionals (3 credits) *

  Offered by: Career & Professional Develop (School of Continuing Studies)

  Overview

  Management Science (CCE) : Exponential and logarithmic functions and equations, mathematics of finance, permutations and combinations, introduction to probability, limits and derivatives with applications, matrices and systems of linear equations.

  Terms: Fall 2020, Winter 2021

  Instructors: Chouha, Paul (Fall) Chouha, Paul (Winter)

  • Prerequisite: CMSC 000 Foundations of Mathematics or Diagnostic Test

• MGCR 211 Introduction to Financial Accounting (3 credits) *

  Offered by: Management (Desautels Faculty of Management)

  Overview

  Management Core : 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.

  Terms: Fall 2020, Winter 2021, Summer 2021

  Instructors: Oh, Seunghwan; Tsang, Desmond; Marginson, Melissa; Cecere, Ralph (Fall) Lee, Dongyoung; Ma, Guang (Winter) Joshi, Preetika (Summer)

  • Restriction: Not open to U0 students.

* or the Exemption by Examination Test

Corequisites

• CMSC 310 Managerial Economics and Analysis (3 credits) *

  Offered by: Career & Professional Develop (School of Continuing Studies)

  Overview

  Management Science (CCE) : An overview of the economic theories as well as the internal and external economic factors that influence business so as to apply and understand managerial decision-making tools. Consideration will be paid to foundational topics such as theories of supply and demand; consumer behaviour; production, cost and pricing strategies; market structures; and optimization techniques.

  Terms: Winter 2021

  Instructors: Sheikholeslami Salmasi, K (Winter)

  • Prerequisite: CMSC 000

  • Restriction: Not open to students who have taken or are taking MGCR 293

• CMSC 320 Business Statistics (3 credits) *

  Offered by: Career & Professional Develop (School of Continuing Studies)

  Overview

  Management Science (CCE) : An overview of descriptive statistics, probability, random variables, binomial, Poisson, normal distributions, sampling distribution of the mean, estimation, hypothesis testing, analysis of variance, tests of goodness of fit, linear and multiple regression, non-parametric statistics. Business and management case studies will be used.

  Terms: Summer 2021

  Instructors: Causley, Broderick (Summer)

  • Prerequisite: CMSC 101

  • Restriction: Not open to students who have taken or are taking MGCR 273

* or the Exemption by Examination Test

Required Courses (24 credits)

• ACCT 351 Intermediate Financial Accounting 1 (3 credits)

  Offered by: Management (Desautels Faculty of Management)

  Overview

  Accounting : 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.

  Terms: Fall 2020, Winter 2021, Summer 2021

  Instructors: Tsang, Desmond (Fall) Marginson, Melissa (Winter) Cecere, Ralph (Summer)

  • Prerequisite: MGCR 211

• ACCT 352 Intermediate Financial Accounting 2 (3 credits)

  Offered by: Management (Desautels Faculty of Management)

  Overview

  Accounting : 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.

  Terms: Fall 2020, Winter 2021

  Instructors: Abrams, Amanda (Fall) Abrams, Amanda (Winter)

  • Prerequisites: ACCT 351 and MGCR 341

• ACCT 361 Management Accounting (3 credits)

  Offered by: Management (Desautels Faculty of Management)

  Overview

  Accounting : The role of management accounting information to support internal management decisions and to provide performance incentives.

  Terms: Fall 2020, Winter 2021

  Instructors: Cote, Matthew (Fall) Cecere, Ralph (Winter)

  • Prerequisite: MGCR 211

• ACCT 362 Cost Accounting (3 credits)

  Offered by: Management (Desautels Faculty of Management)

  Overview

  Accounting : 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.

  Terms: Fall 2020, Winter 2021

  Instructors: Levy, Philippe (Fall) Levy, Philippe (Winter)

  • Prerequisites: ACCT 361

• ACCT 385 Principles of Taxation (3 credits)

  Offered by: Management (Desautels Faculty of Management)

  Overview

  Accounting : An introduction to the concepts underlying the Canadian tax system and how they are applied in relation to the taxation of individuals and businesses.

  Terms: Fall 2020, Winter 2021

  Instructors: Wenzel, Brian (Fall) Joshi, Preetika; Matarasso, Robert (Winter)

  • Prerequisite: MGCR 211

• ACCT 453 Advanced Financial Accounting (3 credits)

  Offered by: Management (Desautels Faculty of Management)

  Overview

  Accounting : 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.

  Terms: Fall 2020, Winter 2021

  Instructors: Scott, Julia (Fall) Cote, Matthew (Winter)

  • Prerequisite: ACCT 352

• ACCT 475 Principles of Auditing (3 credits)

  Offered by: Management (Desautels Faculty of Management)

  Overview

  Accounting : 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.

  Terms: Fall 2020, Winter 2021

  Instructors: Cecere, Ralph (Fall) Cecere, Ralph (Winter)

  • Prerequisite: ACCT 352

• MGCR 341 Introduction to Finance (3 credits)

  Offered by: Management (Desautels Faculty of Management)

  Overview

  Management Core : An introduction to the principles, issues, and institutions of Finance. Topics include valuation, risk, capital investment, financial structure, cost of capital, working capital management, financial markets, and securities.

  Terms: Fall 2020, Winter 2021, Summer 2021

  Instructors: di Pietro, Vadim (Fall) di Pietro, Vadim; Madan, Sujata (Winter) di Pietro, Vadim (Summer)

  • Corequisite: MGCR 271 or equivalent

  • Restriction: Not open to U0 students.

Complementary Courses (6 credits)

• ACCT 354 Financial Statement Analysis (3 credits)

  Offered by: Management (Desautels Faculty of Management)

  Overview

  Accounting : 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.

  Terms: Fall 2020, Winter 2021

  Instructors: Scott, Julia (Fall) Cote, Matthew (Winter)

  • Prerequisites: MGCR 211 and MGCR 341

• ACCT 455 Development of Accounting Thought (3 credits)

  Offered by: Management (Desautels Faculty of Management)

  Overview

  Accounting : 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.

  Terms: Fall 2020, Winter 2021

  Instructors: Cecere, Ralph (Fall) Ma, Guang (Winter)

  • Prerequisite: ACCT 352

• ACCT 463 Management Control (3 credits)

  Offered by: Management (Desautels Faculty of Management)

  Overview

  Accounting : 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.

  Terms: Fall 2020, Winter 2021

  Instructors: Levy, Philippe (Fall) Levy, Philippe (Winter)

  • Prerequisites: ACCT 361

• ACCT 477 External Auditing (3 credits)

  Offered by: Management (Desautels Faculty of Management)

  Overview

  Accounting : 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.

  Terms: This course is not scheduled for the 2020-2021 academic year.

  Instructors: There are no professors associated with this course for the 2020-2021 academic year.

  • Prerequisites: ACCT 475

• ACCT 486 Business Taxation 2 (3 credits)

  Offered by: Management (Desautels Faculty of Management)

  Overview

  Accounting : 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.

  Terms: Fall 2020, Winter 2021

  Instructors: Marginson, Melissa (Fall) Marginson, Melissa (Winter)

  • Prerequisite: ACCT 385

• CCLW 205 Introduction to Business Law (3 credits)

  Offered by: Career & Professional Develop (School of Continuing Studies)

  Overview

  Law (CCE) : An examination of legal concepts that may influence business operations. The fundamentals of Civil and Common Law; the principles of contract law; specific contracts like sale, consumer protection, mandate, lease, and employment; civil and professional liability; debtor - creditor relations and bankruptcy; tort and negligence; ethics and professional conduct are some of the topics to be covered along with court judgments.

  Terms: Fall 2020, Summer 2021

  Instructors: Laverdière, Maxime (Fall) Kaufman, Zave (Summer)

  • Restriction: Not open to students who have taken or are taking BUSA 364

• FINE 342 Corporate Finance (3 credits)

  Offered by: Management (Desautels Faculty of Management)

  Overview

  Finance : In-depth study of corporate finance, risk, diversification, portfolio analysis, and capital market theory.

  Terms: Fall 2020, Winter 2021, Summer 2021

  Instructors: Madan, Sujata; Beaumont, Paul (Fall) Rivera, Thomas (Winter) di Pietro, Vadim (Summer)

  • Prerequisite: MGCR 341

• MGCR 331 Information Systems (3 credits)

  Offered by: Management (Desautels Faculty of Management)

  Overview

  Management Core : 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.

  Terms: Fall 2020, Winter 2021, Summer 2021

  Instructors: Taherizadeh, Amir; Tanguay, Sol (Fall) Bassellier, Genevieve; Tanguay, Sol; Taherizadeh, Amir (Winter) BourghaniFarahani, Maryam (Summer)

  • Restriction: Not open to U0 students.

• MGCR 423 Strategic Management (3 credits)

  Offered by: Management (Desautels Faculty of Management)

  Overview

  Management Core : An integrative and interdisciplinary introduction to strategy formation and execution. Concepts, tools, and practical application to understand how firms leverage resources and capabilities to gain competitive advantage in dynamic, contemporary industries. Strategic positioning, organizational design, and managerial action for the long-term success of businesses and positive social and ecological outcomes.

  Terms: Fall 2020, Winter 2021, Summer 2021

  Instructors: Corritore, Matthew; Melville, Donald; Moore, Karl; Vit, Gregory Bryan (Fall) An, Kwangjun; Vit, Gregory Bryan (Winter) Leone, Paolo Vincenzo (Summer)

  • Restriction: Open to U2, U3 students only