Note: This is the 2023鈥�2024 eCalendar. Update the year in your browser's URL bar for the most recent version of this page, or .
Program Requirements
La concentration en comptabilit茅 r茅pond aux besoins des 茅tudiants en gestion qui veulent se familiariser avec les principes de la comptabilit茅, mais qui ne comptent pas faire une carri猫re de comptable professionnel ni de sp茅cialiste de la comptabilit茅. Elle s'adresse principalement aux utilisateurs d'informations financi猫res et met l'accent sur l'enrichissement des connaissances gr芒ce 脿 un choix de cours coh茅rent.
Cette concentration compl猫te le programme de B. Com., gestion g茅n茅rale, et peut aussi en faire partie. Chaque cours de la concentration peut aussi faire office de cours compl茅mentaire dans les concentrations et les programmes de majeure offerts par la Facult茅 dans d'autres domaines.
Cours obligatoires (6 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.
Terms: Automne 2023, Hiver 2024
Instructors: Abrams, Amanda (Fall) Marginson, Melissa (Winter)
Prerequisite: MGCR 211
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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.
Terms: Automne 2023, Hiver 2024
Instructors: Oh, Seunghwan (Fall) Cecere, Ralph (Winter)
Prerequisite: MGCR 211
Cours compl茅mentaires (9 unit茅s)
Parmi les cours suivants :
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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.
Terms: Automne 2023, Hiver 2024
Instructors: Abrams, Amanda (Fall) Abrams, Amanda (Winter)
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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.
Terms: Automne 2023, Hiver 2024
Instructors: Cote, Matthew (Fall) Cote, Matthew (Winter)
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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.
Terms: Automne 2023, Hiver 2024
Instructors: Levy, Philippe (Fall) Levy, Philippe (Winter)
Prerequisites: ACCT 361
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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.
Terms: Automne 2023, Hiver 2024
Instructors: Joshi, Preetika (Fall) Wenzel, Brian (Winter)
Prerequisite: MGCR 211
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ACCT 401 Sustainability and Environmental Accounting (3 unit茅s)
Vue d'ensemble
Comptabilit茅 : Developing measures of corporate environmental performance, assessing their reliability and reporting to external stakeholders. Using sustainability metrics in strategic and operational business decisions. Implementing and utilizing Environmental management systems and standards. Managing corporate environmental risks and accounting for environmental costs. Environmental auditing.
Terms: Automne 2023
Instructors: Eddine, Halima (Fall)
Prerequisite: MGCR 211
Open only to U2 and U3 students.
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ACCT 434 Topics in Accounting 1 (3 unit茅s)
Vue d'ensemble
Comptabilit茅 : Topics will be selected from current issues in the Accounting Area.
Terms: This course is not scheduled for the 2023-2024 academic year.
Instructors: There are no professors associated with this course for the 2023-2024 academic year.
Prerequisite: MGCR 211
Restriction: Open to U2 and U3 students.
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ACCT 451 Data Analytics in Capital Market (3 unit茅s)
Vue d'ensemble
Comptabilit茅 : Exploration of how financial and non-financial metrics can be linked to business performance through experiential learning, with a focus on financial statement analysis, earnings and return predictability, textural analysis, earnings management and fraud detection. Introduction to SAS software and financial accounting databases such as CRSP, Compustat, and I/B/E/S, and alternative data sources such as SEC Edgar that enables work across different database to make better financial statement analysis and decisions.
Terms: Hiver 2024
Instructors: Wang, Ximi (Winter)
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ACCT 452 Financial Reporting Valuation (3 unit茅s)
Vue d'ensemble
Comptabilit茅 : Models to determine firm value from accounting information and a broader perspective on key sources of information, key value drivers, in a setting where evaluating firm value is the ultimate purpose.
Terms: This course is not scheduled for the 2023-2024 academic year.
Instructors: There are no professors associated with this course for the 2023-2024 academic year.
Prerequisite: ACCT 354.
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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.
Terms: Automne 2023, Hiver 2024
Instructors: Cote, Matthew (Fall) Cote, Matthew (Winter)
Prerequisite: ACCT 352
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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.
Terms: Automne 2023, Hiver 2024
Instructors: Levy, Philippe (Fall) Levy, Philippe (Winter)
Prerequisites: ACCT 361
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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.
Terms: Automne 2023, Hiver 2024
Instructors: Cecere, Ralph (Fall) Cecere, Ralph (Winter)
Prerequisite: ACCT 352
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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.
Terms: Automne 2023, Hiver 2024
Instructors: Marginson, Melissa (Fall) Marginson, Melissa (Winter)
Prerequisite: ACCT 385
Desautels Faculty of Management—2023-2024 (last updated sep. 12, 2023) (disclaimer)
