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Exigences du programme

Le certificat en comptabilité vise à transmettre aux étudiants au moyen de méthodes pédagogiques axées sur l’apprenant, les compétences requises dans le domaine de la comptabilité qui les prépareront à une variété de carrières dans ce domaine. Le programme est conçu dans le but de fournir aux étudiants des connaissances approfondies dans plusieurs disciplines liées à la comptabilité, telles que la comptabilité générale et de gestion, la fiscalité, l’audit financier et la finance des entreprises.

Les étudiants doivent suivre deux cours externes, préalables au programme, avant de suivre certains cours obligatoires dans ce programme. Les étudiants qui veulent demander une reconnaissance d’équivalences pour des cours préalables doivent remplir le formulaire prescrit au moment de l’admission ou passer un examen d’exemption. Les cours préalables et associés ne sont assortis d’aucune unité retenue dans le calcul des exigences du programme.

Cours préalables

• CMSC 101 College Algebra and Functions (3 unités) *

  Offert par : Développement de carrière et perfectionnement professionnel (École d'éducation permanente)

  Vue d'ensemble

  Sciences de la gestion (CCE) : Linear and quadratic functions, exponential and logarithmic functions, applications. Sequences and series, mathematics of finance. Permutations and combinations. Introduction to probability. Matrices and systems of linear equations.

  Trimestres : Automne 2014, Hiver 2015, Été 2015

  Chargés de cours : Chouha, Paul; Gavrin, Victor (Fall) Chouha, Paul; Roth, Charles (Winter) Chouha, Paul (Summer)

  • Prerequisite: CMSC 000 Foundations of Mathematics or Diagnostic Test

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

  Offert par : Gestion (Gestion)

  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 2014, Hiver 2015, Été 2015

  Chargés de cours : Moschella, Jason; Bierbrier, Edward; Oz, Seda; Lee, Dongyoung; Cecere, Ralph (Fall) Ryan, Kimberly; Bierbrier, Edward; Pruijssers, Jorien (Winter) Ryan, Kimberly; Yousefvand-Mansouri, Rozhin (Summer)

  • Continuing Studies: requirement for CMA, CGA, the EA of AACI, and the Institute of Internal Auditors

* ou l'exemption par un examen

Cours associés

• MGCR 273 Introductory Management Statistics (3 unités) *

  Offert par : Gestion (École d'éducation permanente)

  Vue d'ensemble

  Tronc commun de gestion : 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, simple linear regression, non-parametric statistics. Use of computer statistics package (no computer background needed). Application to problems in business and management.

  Trimestres : Automne 2014, Hiver 2015

  Chargés de cours : Gravel, Claude (Fall) Golovina, Galina (Winter)

  • Prerequisite: CMSC 101 College Algebra and Functions or Diagnostic Test

  • Requirement for the Institute of Internal Auditors, CMA and CGA

• MGCR 293 Managerial Economics (3 unités) *

  Offert par : Gestion (Gestion)

  Vue d'ensemble

  Tronc commun de gestion : The course focuses on the application of economic theory to management problems and the economic foundations of marketing, finance, and production. Attention is given to the following topics: price and cost analysis; demand and supply analysis, conditions of competition.

  Trimestres : Automne 2014, Hiver 2015, Été 2015

  Chargés de cours : Sheikholeslami Salmasi, K; Sidthidet, Taweewan; Nizami, Tariq (Fall) Sheikholeslami Salmasi, K; Kondo, Jiro (Winter) Sheikholeslami Salmasi, K (Summer)

  • Continuing Studies: requirement for CMA, CGA, the EA of AACI, and the CRA

* ou l'exemption par un examen

Cours obligatoires (24 unités)

• ACCT 351 Intermediate Financial Accounting 1 (3 unités)

  Offert par : Gestion (Gestion)

  Vue d'ensemble

  Comptabilité : 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 2014, Hiver 2015, Été 2015

  Chargés de cours : Tsang, Desmond; Belafi, Trishia (Fall) Zajdman-Borden, Karen; Cecere, Ralph (Winter) Cecere, Ralph (Summer)

  • Prerequisite: MGCR 211

• ACCT 352 Intermediate Financial Accounting 2 (3 unités)

  Offert par : Gestion (Gestion)

  Vue d'ensemble

  Comptabilité : 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 2014, Hiver 2015, Été 2015

  Chargés de cours : Cecere, Ralph (Fall) Rabier, MaryJane; Cecere, Ralph; Abrams, Ryan (Winter) Tenenbaum, Lawrence S (Summer)

  • Prerequisites: ACCT 351 and MGCR 341 or ACCT 311 and MGCR 341

• ACCT 361 Management Accounting (3 unités)

  Offert par : Gestion (Gestion)

  Vue d'ensemble

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

  Trimestres : Automne 2014, Hiver 2015, Été 2015

  Chargés de cours : Noviello, Antoinette; Parent, Kevin Paul (Fall) Schacter, Jonathan; Kalyta, Pavlo (Winter) Schacter, Jonathan (Summer)

  • Prerequisite: MGCR 211

• ACCT 362 Cost Accounting (3 unités)

  Offert par : Gestion (Gestion)

  Vue d'ensemble

  Comptabilité : 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 2014, Hiver 2015

  Chargés de cours : Levy, Philippe; Lapointe, Deirdre (Fall) Lapointe, Deirdre; Zhang, Jingjing (Winter)

  • Prerequisites: ACCT 361 or ACCT 313

• ACCT 385 Principles of Taxation (3 unités)

  Offert par : Gestion (Gestion)

  Vue d'ensemble

  Comptabilité : 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 2014, Hiver 2015, Été 2015

  Chargés de cours : Goldsman, Larry; Raco, Maria (Fall) Goldsman, Larry; Raco, Maria (Winter) Goldsman, Larry (Summer)

  • Prerequisite: MGCR 211

• ACCT 453 Advanced Financial Accounting (3 unités)

  Offert par : Gestion (Gestion)

  Vue d'ensemble

  Comptabilité : 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 2014, Hiver 2015, Été 2015

  Chargés de cours : Scott, Julia; Degrace, Lynn (Fall) Degrace, Lynn; Scott, Julia (Winter) Wilson, Jim (Summer)

  • Prerequisites: ACCT 352 or ACCT 312

• ACCT 475 Principles of Auditing (3 unités)

  Offert par : Gestion (Gestion)

  Vue d'ensemble

  Comptabilité : 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 2014, Hiver 2015, Été 2015

  Chargés de cours : Roan, Thu Huong; Cecere, Ralph (Fall) Hindo, Rima; Cecere, Ralph (Winter) Hindo, Rima (Summer)

  • Prerequisites: ACCT 352 or ACCT 312

• MGCR 341 Introduction to Finance (3 unités)

  Offert par : Gestion (Gestion)

  Vue d'ensemble

  Tronc commun de gestion : 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.

  Trimestres : Automne 2014, Hiver 2015, Été 2015

  Chargés de cours : Gregoriou, Greg; De Motta, Adolfo (Fall) di Pietro, Vadim; Slater-Santini, Julie (Winter) di Pietro, Vadim; Jassim, Raad (Summer)

  • Corequisite: MGCR 271 or equivalent

  • Continuing Studies: requirement for CMA, CGA, the EA of AACI, and the Institute of Internal Auditors

Cours complémentaires (6 unités)

• ACCT 354 Financial Statement Analysis (3 unités)

  Offert par : Gestion (Gestion)

  Vue d'ensemble

  Comptabilité : 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 2014, Hiver 2015

  Chargés de cours : Susel, Roman; Scott, Julia (Fall) Susel, Roman; Singer, Zvi (Winter)

  • Prerequisites: MGCR 211 and MGCR 341

• ACCT 455 Development of Accounting Thought (3 unités)

  Offert par : Gestion (Gestion)

  Vue d'ensemble

  Comptabilité : 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 2014, Hiver 2015

  Chargés de cours : Cecere, Ralph (Fall) Giaccari, Domenic; Singer, Zvi (Winter)

  • Prerequisites: ACCT 352 or ACCT 312

• ACCT 463 Management Control (3 unités)

  Offert par : Gestion (Gestion)

  Vue d'ensemble

  Comptabilité : 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 2014, Hiver 2015, Été 2015

  Chargés de cours : Levy, Philippe; Degrace, Lynn (Fall) Degrace, Lynn; Levy, Philippe (Winter) Degrace, Lynn (Summer)

  • Prerequisites: ACCT 361

• ACCT 477 External Auditing (3 unités)

  Offert par : Gestion (Gestion)

  Vue d'ensemble

  Comptabilité : 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 2015

  Chargés de cours : Parent, Kevin Paul (Winter)

  • Prerequisites: ACCT 475

• ACCT 486 Business Taxation 2 (3 unités)

  Offert par : Gestion (Gestion)

  Vue d'ensemble

  Comptabilité : 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 2014, Hiver 2015

  Chargés de cours : Goldsman, Larry; Oliverio, Joseph (Fall) Oliverio, Joseph; Goldsman, Larry (Winter)

  • Prerequisite: ACCT 385

• BUSA 364 Business Law 1 (3 unités)

  Offert par : Gestion (Gestion)

  Vue d'ensemble

  Gestion d'affaires : An introduction to the legal system and basic legal principles affecting business. Tort negligence, contracts, forms of business organization, creditors' rights and bankruptcy.

  Trimestres : Automne 2014, Hiver 2015, Été 2015

  Chargés de cours : Cox, Robert; Perreault, Jocelyn (Fall) Cox, Robert; Perreault, Jocelyn (Winter) Sepinwall, Bernard (Summer)

  • Restriction: This course cannot be double-counted from the Certificate in Management.

  • Continuing Studies: requirement for CMA, CGA, the Canadian Institute of Management

• FINE 342 Finance 2 (3 unités)

  Offert par : Gestion (Gestion)

  Vue d'ensemble

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

  Trimestres : Automne 2014, Hiver 2015, Été 2015

  Chargés de cours : Aboulamer, Anas; di Pietro, Vadim (Fall) Aboulamer, Anas; Bouvard, Matthieu; Madan, Sujata (Winter) Gregoriou, Greg; Hammami, Larbi (Summer)

  • Prerequisite: MGCR 341

  • Restriction: For Finance Concentration/Major/Honours

  • Restriction: Only one of FINE 342 or FINE 343 can be counted for credit

• MGCR 331 Information Systems (3 unités)

  Offert par : Gestion (Gestion)

  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 2014, Hiver 2015, Été 2015

  Chargés de cours : Quesnel, Charles; Animesh, Animesh; Donovan, Richard George; Sutherland, Sean (Fall) Donovan, Richard George; Kerklaan, Leo; Han, Kunsoo (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.

• MGCR 423 Strategic Management (3 unités)

  Offert par : Gestion (Gestion)

  Vue d'ensemble

  Tronc commun de gestion : 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.

  Trimestres : Automne 2014, Hiver 2015, Été 2015

  Chargés de cours : Vit, Gregory Bryan; Li, Yuan; Lukca, John (Fall) Amirkhany, Arash; Fachin, Fernando; Shin, Donghoon; Lukca, John; Vit, Gregory Bryan (Winter) Bhattacharyay, Madhurima; Lukca, John (Summer)

  • Restriction: Open to U2, U3 students only

  • Continuing Studies: requirement for CMA, CGA, the Institute of Internal Auditors, and the Canadian Institute of Management - in addition to these, the course "Introduction to Business," CGMG 282 is also required for C.I.M.