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Program Requirements

Le diplôme en comptabilité vise à transmettre aux étudiants, au moyen des méthodes pédagogiques axées sur l’apprenant, des compétences dans le domaine de la comptabilité. Ce programme est conçu pour enseigner les techniques et les subtilités de plusieurs disciplines liées à la comptabilité qu’un professionnel doit maîtriser pour assurer sa réussite. Mentionnons 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 ou associés ne sont assortis d’aucune unité retenue dans le calcul des exigences du programme.

Cours préalables

• CACC 521 Concepts of Financial Accounting (3 unités) *

  Offered by: Administration & Governance (École d'éducation permanente)

  Vue d'ensemble

  Comptabilité : 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.

  Terms: Automne 2022, Hiver 2023

  Instructors: Bouras, Jenny (Fall) Bouras, Jenny (Winter)

• CMS2 500 Mathematics for Management (3 unités) *

  Offered by: Adaptive & Integrated Learning (École d'éducation permanente)

  Vue d'ensemble

  Sciences de la gestion (CCE) : Basic mathematics needed for business applications, including graphs of functions, series summation, mathematics of finance, annuity, discounted cash flow, internal rate of return, permutations, combinations, maxima and minima of functions with business applications in optimization, introductory statistics and probability

  Terms: Automne 2022, Hiver 2023, Été 2023

  Instructors: Kamali, Vahid; Abdenbi, Brahim (Fall) Kamali, Vahid (Winter) Kamali, Vahid (Summer)

  • Prerequisite: CMSC 000

  • Note: "Mathematics for Management" must be completed in the first semester of the Diploma in Management program.

* ou l'exemption par un examen

Cours associés

• CMS2 521 Applied Management Statistics (3 unités) *

  Offered by: Adaptive & Integrated Learning (École d'éducation permanente)

  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.

  Terms: Automne 2022, Hiver 2023, Été 2023

  Instructors: Kelome, Djivede (Fall) Kelome, Djivede (Winter) Kelome, Djivede (Summer)

  • Prerequisite: CMS2 500 or the Exemption by Examination Test

• CPL2 552 Strategic Management (3 unités)

  Offered by: Management & Entrepreneurship (École d'éducation permanente)

  Vue d'ensemble

  Politique : Includes analysis of major forces driving organizations, explores mission development, goal selection, corporate strategy, policy formulation for the benefit of all stakeholders. Discusses situations confronting senior managers in the competitive environment, includes topics such as the identification and evaluation of strategic alternatives, the management of control processes for increased productivity, etc.

  Terms: Automne 2022, Été 2023

  Instructors: Du Sault, André (Fall) Sacksner, Jeffrey; Du Sault, André (Summer)

  • Prerequisite: Advanced student

* ou l'exemption par un examen

Cours obligatoires (27 unités)

• CCAU 511 Auditing 1 (3 unités)

  Offered by: Administration & Governance (École d'éducation permanente)

  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.

  Terms: Hiver 2023

  Instructors: Cecere, Ralph (Winter)

  • Prerequisite: CCFC 512

  • Requirements for entry into the Graduate Diploma in Public Accountancy.

• CCFA 520 Theory of Capital Structure and Corporate Finance 1 (3 unités)

  Offered by: Administration & Governance (École d'éducation permanente)

  Vue d'ensemble

  CCFA : This course introduces students to the liabilities and shareholders’ equity section of the balance sheet. The optimal balance between debt and equity given the company’s sector operations and the economy are analyzed. Furthermore, corporate finance topics including net present value, project finance, and others are reviewed in depth to help prepare students for the Level 1 CFA exam.

  Terms: Automne 2022, Hiver 2023, Été 2023

  Instructors: Lima, Eduardo (Fall) Lima, Eduardo (Winter) Lima, Eduardo (Summer)

  • Co-requisite(s): CMS2 521

  • Pre-requisite(s): CACC 520 or CACC521

• CCFC 511 Financial Accounting 1 (3 unités)

  Offered by: Administration & Governance (École d'éducation permanente)

  Vue d'ensemble

  Comptabilité financière (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.

  Terms: Automne 2022, Hiver 2023

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

  • Prerequisite: CACC 521

  • Corequisite: CMS2 500 and CPL2 552

• CCFC 512 Financial Accounting 2 (3 unités)

  Offered by: Administration & Governance (École d'éducation permanente)

  Vue d'ensemble

  Comptabilité financière (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.

  Terms: Automne 2022, Hiver 2023

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

  • Prerequisites: CCFC 511 and CMS2 500

  • Corequisite: CMS2 521

• CCFC 513 Financial Accounting 3 (3 unités)

  Offered by: Administration & Governance (École d'éducation permanente)

  Vue d'ensemble

  Comptabilité financière (CCE) : The underlying concepts and accounting treatment of inter-corporate investments, foreign currency, interim reporting and accounting for not-for-profit including a detailed examination of CPA Canada recommendations. Reporting of relevant financial information and the preparation of consolidated financial statements with emphasis on their economic substance rather than legal form.

  Terms: Automne 2022, Hiver 2023

  Instructors: Wilson, Jim (Fall) Wilson, Jim (Winter)

  • Prerequisites: CCFC 512 and CMS2 521

• CCMA 511 Managerial Accounting 1 (3 unités)

  Offered by: Administration & Governance (École d'éducation permanente)

  Vue d'ensemble

  Comptabilité 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.

  Terms: Automne 2022

  Instructors: Tenenbaum, Lawrence S (Fall)

  • Prerequisites: CCFC 511, CMS2 500 and CPL2 552

• CCMA 522 Managerial Accounting 2 (3 unités)

  Offered by: Administration & Governance (École d'éducation permanente)

  Vue d'ensemble

  Comptabilité analytique : Building on Managerial Accounting I, this course examines the processes used by management to make decisions relating to business operations; investments and cost management. Process costing, cost linked to quality (spoilage, rework, scrap), joint products and transfer pricing are also included.

  Terms: Hiver 2023

  Instructors: Tenenbaum, Lawrence S (Winter)

  • Prerequisite: CCMA 511

• CCTX 511 Taxation 1 (3 unités)

  Offered by: Administration & Governance (École d'éducation permanente)

  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.

  Terms: Automne 2022, Hiver 2023

  Instructors: Armanious, Joseph (Fall) Armanious, Joseph (Winter)

  • Prerequisite: CACC 521 or CACC 520

• CCTX 532 Taxation 2 (3 unités)

  Offered by: Administration & Governance (École d'éducation permanente)

  Vue d'ensemble

  Taxes (CCE) : Theoretical analysis of federal corporate taxation. Current issues in taxation will also be discussed and analyzed.

  Terms: Automne 2022, Hiver 2023

  Instructors: Oliverio, Joseph (Fall) Oliverio, Joseph (Winter)

  • Prerequisite: CCTX 511

  • CGA Requirement

Cours complémentaire (3 unités)

• CCAU 520 External Auditing (3 unités)

  Offered by: Administration & Governance (École d'éducation permanente)

  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.

  Terms: This course is not scheduled for the 2022-2023 academic year.

  Instructors: There are no professors associated with this course for the 2022-2023 academic year.

  • Prerequisite: CCAU 511

• CCFA 535 Theory of Capital Structure and Corporate Finance 2 (3 unités)

  Offered by: Administration & Governance (École d'éducation permanente)

  Vue d'ensemble

  CCFA : The objective of this course is to study the major decision-making areas of managerial finance and selected topics in financial theory. The course reviews the theory and empirical evidence related to the investment and financing policies of the firm, and attempts to develop decision-making ability in these areas. The course includes an analysis of leasing decisions, mergers and acquisitions, corporate reorganization, financial planning and working capital management, and other selected topics including investment decision-making under uncertainty, cost of capital, capital structure, pricing of selected financial instruments and corporate liabilities, and dividend policy.

  Terms: Hiver 2023

  Instructors: Campbell, Jason (Winter)

  • Prerequisite: CCFA 520

• CCFC 590 Topics in Accounting and Auditing (3 unités)

  Offered by: Administration & Governance (École d'éducation permanente)

  Vue d'ensemble

  Comptabilité financière (CCE) : Specialized course covering an advanced topic in the accounting and auditing areas selected from current issues or themes in literature.

  Terms: This course is not scheduled for the 2022-2023 academic year.

  Instructors: There are no professors associated with this course for the 2022-2023 academic year.

  • Prerequisites: CCAU 511 and CCFC 513

  • Note: Content will vary from year to year.

• CCLW 511 Law 1 (3 unités)

  Offered by: Management & Entrepreneurship (École d'éducation permanente)

  Vue d'ensemble

  Droit (CCE) : Sources and administration of law; the Canadian Constitution and the division of powers; the Quebec Civil Code, comprising the law of persons, the law of property, obligations, contracts, sale, lease and hire, mandate, suretyship, hypothecs and prescription.

  Terms: Automne 2022, Été 2023

  Instructors: Sepinwall, Bernard (Fall) Sepinwall, Bernard (Summer)

• CCMA 523 Managerial Accounting 3 (3 unités)

  Offered by: Administration & Governance (École d'éducation permanente)

  Vue d'ensemble

  Comptabilité 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.

  Terms: Été 2023

  Instructors: Tasse, Marc (Summer)

  • Prerequisite: CCMA 522

• CEC2 532 Business Economics (3 unités)

  Offered by: Management & Entrepreneurship (École d'éducation permanente)

  Vue d'ensemble

  Économie (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.

  Terms: Automne 2022, Hiver 2023

  Instructors: Matziorinis, Ken (Fall) Matziorinis, Ken (Winter)

• CMIS 541 Information Systems for Managers (3 unités)

  Offered by: Management & Entrepreneurship (École d'éducation permanente)

  Vue d'ensemble

  Gestion des systèmes d'information : Introduces the importance of Information Systems (IS) in organizations and issues associated with managing these. Provides a strategic view of IS and Information Technology (IT). Students will be presented with managerial, informational and technological issues related to the management of IT, and with a framework to better manage them. Class discussions, case analysis, presentations.

  Terms: Hiver 2023

  Instructors: Motaghi, Hamed (Winter)