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ACCT 351 Intermediate Financial Accounting 1. (3 credits)
Hiver 2019, Printemps/脡t茅 2019, Automne 2019, Hiver 2020, Printemps/脡t茅 2020
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.
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ACCT 352 Intermediate Financial Accounting 2. (3 credits)
Hiver 2019, Automne 2019, Hiver 2020, Printemps/脡t茅 2020
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.
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ACCT 354 Financial Statement Analysis. (3 credits)
In-class, Part-time
Hiver 2019, Automne 2019, Hiver 2020
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.
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ACCT 361 Management Accounting. (3 credits)
Hiver 2019, Automne 2019, Hiver 2020
The role of management accounting information to support internal management decisions and to provide performance incentives.
ACCT 362 Cost Accounting. (3 credits)
Hiver 2019, Automne 2019, Hiver 2020
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.
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ACCT 385 Principles of Taxation. (3 credits)
Hiver 2019, Printemps/脡t茅 2019, Automne 2019, Hiver 2020
An introduction to the concepts underlying the Canadian tax system and how they are applied in relation to the taxation of individuals and businesses.
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ACCT 453 Advanced Financial Accounting. (3 credits)
Hiver 2019, Automne 2019, Hiver 2020
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.
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ACCT 455 Development of Accounting Thought. (3 credits)
Hiver 2019, Automne 2019, Hiver 2020
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.
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ACCT 463 Management Control. (3 credits)
Hiver 2019, Printemps/脡t茅 2019, Automne 2019, Hiver 2020
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.
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ACCT 475 Principles of Auditing. (3 credits)
Hiver 2019, Printemps/脡t茅 2019, Automne 2019, Hiver 2020
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.
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ACCT 477 External Auditing. (3 credits)
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.
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ACCT 486 Business Taxation 2. (3 credits)
Hiver 2019, Automne 2019, Hiver 2020
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.
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ACCT 653 Issues in Professional Accounting 1. (3 credits)
Printemps/脡t茅 2019
How fundamental concepts in financial accounting and reporting, including technically complex accounting issues and their audit, performance management, tax and finance implications, are integrated into decision-making.
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ACCT 654 Issues in Professional Accounting 2. (3 credits)
Printemps/脡t茅 2019
Fundamental concepts in financial accounting and reporting, including technically complex accounting issues and their audit, performance management, tax and finance implications, are integrated into decision-making and strategies through case scenarios.
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ACCT 663 Strategic Aspects of Accounting 1. (3 credits)
Printemps/脡t茅 2019, Hiver 2020
Corporate governance, strategy, risk management, and management reporting needs, with a particular emphasis on their integration with accounting practice, finance and taxation. Formulating deliberate and emergent strategies, and translating those strategies into specific objectives and actions which are used in decision-making.
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ACCT 664 Strategic Aspects of Accounting 2. (3 credits)
Printemps/脡t茅 2019, Hiver 2020
Corporate governance, strategy, risk management, and management reporting needs, with a particular emphasis on their integration with accounting practice, finance and taxation. Emphasis is also placed on competence required to build good monitoring and control systems and perform financial analysis for different types of entities. Case scenarios are used to integrate these concepts into decision-making.
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ACCT 683 Practice of Taxation. (4 credits)
Automne 2019
Providing taxation services and guidance, including assisting individual and corporate entities to minimize taxes and meet their objectives while complying with tax laws and regulations. Addressing compliance and tax-planning issues for both individuals and corporate entities, as well as, to a lesser extent, partnerships and trusts. Recognizing the interrelationship between financial reporting decisions and taxation, and the importance of taking taxes into account when making business and investment decisions.
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ACCT 685 Accounting and Performance Management. (4 credits)
Applying conceptual frameworks for strategy, governance, risk, and performance in complex settings. Contributing to strategic decision-making, supporting effective governance, managing and mitigating risk, and assessing overall performance management. Focusing on improving performance and delivering sustainable value.
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ACCT 687 Assurance Services. (4 credits)
Automne 2019
Performing both internal audit projects and external assurance engagements; from understanding how governance plays a key role, assessing the need for an engagement, to developing and performing the procedures, through to documenting and reporting results. While this course is primarily designed for students who wish to practise public accounting or to work in internal audit, it would be beneficial to a wide range of students because it focuses on the key concepts of auditing, such as risk, materiality, and internal control, which are concepts that have broad application.
ACCT 689 Financial Business Analysis. (4 credits)
Developing overall finance policies and identifying, analyzing, evaluating, and recommending investment and financing decisions. Applying appropriate finance principles and conceptual approaches to determine appropriate courses of action. Providing finance-related services for an entity, either individually or as part of a larger team, understanding when the advice of a finance specialist is required, and understanding and communicating with other finance professionals.
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Type de programmes disponibles
Certificats et dipl么mes d鈥櫭﹖udes sup茅rieures

Le postulant 脿 un programme de dipl么me ou de certificat des cycles sup茅rieurs doit 锚tre titulaire d'un dipl么me universitaire de 1er cycle afin de r茅pondre 脿 l'un des crit猫res d'admission.

听

Programme de dipl么me de cycles sup茅rieurs听听禄

Un dipl么me consiste en un programme de deuxi猫me cycle assorti de 30 unit茅s qui a, comme condition pr茅alable 脿 l'admission, un grade de premier cycle, ou son 茅quivalent, dans une discipline quelconque. L'approbation 脿 la facult茅 rel猫ve de la facult茅 enseignante.

Certificat d'茅tudes de cycles sup茅rieurs听禄

Un certificat d'茅tudes de cycles sup茅rieurs consiste en un programme assorti de moins de 30 unit茅s, mais pas moins de 15, qui a, comme condition pr茅alable 脿 l'admission, un grade de premier cycle. L'approbation 脿 la facult茅 rel猫ve des 茅tudes de cycles sup茅rieurs et postdoctorales.

Certificats de 1er cycle

Le baccalaur茅at n'est pas requis pour 锚tre admissible 脿 un programme de certificat du 1er cycle

听

Programme de certificat 禄

Un certificat consiste en un programme de premier cycle assorti de 30 unit茅s et administr茅 par la facult茅 enseignante

Programme de dipl么me

Certificat de perfectionnement professionnel

Un certificat de perfectionnement听professionnel est un microprogramme non assorti d'unit茅s qui comprend un minimum de 12 UEC ax茅es sur l'acquisition de connaissances et de comp茅tences pratiques.

Les microprogrammes s'adressent principalement aux professionnels d茅tenant une certaine exp茅rience dans un domaine sectoriel ou professionnel et souhaitant perfectionner leurs habilet茅s et comp茅tences tout en obtenant une reconnaissance universitaire pour leurs efforts.

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Apprentissage continue

Les programmes de la Communaut茅 d鈥檃pprentissage continue de 平特五不中 (CACM) s鈥檃dressent aux apprenants d鈥櫭e m没r qui souhaitent continuer d鈥檃pprendre pour le plaisir. Nos conf茅rences et nos groupes d鈥櫭﹖udes anim茅s par des pairs abordent une vaste gamme de sujets comme les arts, la litt茅rature, l鈥檋istoire, la musique, la science, la philosophie, les cultures du monde et le voyage. Vous aurez le plaisir de satisfaire votre curiosit茅 intellectuelle, de nouer de nouvelles amiti茅s et de reprendre les 茅tudes au sein d鈥檜ne universit茅 de renomm茅e mondiale 鈥� sans la pression des examens.

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