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Program Requirements
The program requires completion of nine courses (six 3-credit courses and three 4-credit courses). It is composed of the courses, which cover the theoretical and technical knowledge for entry-level Chartered Accountancy practitioners, and the Uniform Final Examination (C.A. exam).Required Courses (30 credits)
Summer Year 1 (May - July 15)
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ACCT 651D1 Performance Measurement and Reporting (1.5 credits)
Overview
Accounting : Entities measure and report on their performance. Divisional financial statements, balanced scorecard reporting, general-purpose financial statements, components of the management discussion and analysis in the annual report, generally accepted accounting principles.
Terms: Summer 2012
Instructors: Fortin, Steve; Kane, James; Pimentel, Erica (Summer)
Restriction: Entry to Program. Open only to students enrolled in the Graduate Diploma in Public Accountancy.
Students must register for both ACCT 651D1 and ACCT 651D2
No credit will be given for this course unless both ACCT 651D1 and ACCT 651D2 are successfully completed in consecutive terms
ACCT 651D1 and ACCT 651D2 together are equivalent to ACCT 651
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ACCT 657D1 Governance and Control (2 credits)
Overview
Accounting : Governance structures including internal control systems and how they relate to corporate strategy and the role of information systems within an engagement context.
Terms: Summer 2012
Instructors: Welscheid, Samantha; Moschella, Walter; Bloom, Corey Anne (Summer)
Restriction: Entry to Program. Open only to students enrolled in the Graduate Diploma in Public Accountancy.
Students must register for both ACCT 657D1 and ACCT 657D2
No credit will be given for this course unless both ACCT 657D1 and ACCT 657D2 are successfully completed in consecutive terms
ACCT 657D1 and ACCT 657D2 together are equivalent to ACCT 657
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ACCT 659D1 Business Analysis & Communications (1.5 credits)
Overview
Accounting : Written and oral business communication techniques to inform and persuade others.
Terms: Summer 2012
Instructors: Scott, Julia; Abrams, Ryan; Discepola, Diana (Summer)
Corequisite: ACCT 651 or ACCT 651D1/D2 or ACCT 657 or ACCT 657D1/D2
Students must register for both ACCT 659D1 and ACCT 659D2
No credit will be given for this course unless both ACCT 659D1 and ACCT 659D2 are successfully completed in consecutive terms
ACCT 659D1 and ACCT 659D2 together are equivalent to ACCT 659
Fall Year 1
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ACCT 651D2 Performance Measurement and Reporting (1.5 credits)
Overview
Accounting : See ACCT 651D1 for course description.
Terms: Fall 2011
Instructors: Fortin, Steve; Kane, James (Fall)
Prerequisite: ACCT 651D1
No credit will be given for this course unless both ACCT 651D1 and ACCT 651D2 are successfully completed in consecutive terms
ACCT 651D1 and ACCT 651D2 together are equivalent to ACCT 651
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ACCT 655 Assurance (3 credits)
Overview
Accounting : The role of the attest auditor. The topics covered include professional practice environment, engagement management, internal control, audit evidence, testing, reporting and general coverage of the professional services. Detailed study of the CICA Auditing recommendations, exposure drafts and guidelines. Research studies and current literature will be reviewed.
Terms: Fall 2011
Instructors: Cecere, Ralph; Fortin, Catherine; Nayer, David (Fall)
Restriction: Entry to Program. Open only to students enrolled in the Graduate Diploma in Public Accountancy.
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ACCT 657D2 Governance and Control (2 credits)
Overview
Accounting : See ACCT 657D1 for course description.
Terms: Fall 2011
Instructors: Fortin, Catherine (Fall)
Prerequisite: ACCT 657D1
No credit will be given for this course unless both ACCT 657D1 and ACCT 657D2 are successfully completed in consecutive terms
ACCT 657D1 and ACCT 657D2 together are equivalent to ACCT 657
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ACCT 659D2 Business Analysis & Communications (1.5 credits)
Overview
Accounting : See ACCT 659D1 for course description.
Terms: Fall 2011
Instructors: Scott, Julia; Pimentel, Erica (Fall)
Prerequisite: ACCT 659D1
No credit will be given for this course unless both ACCT 659D1 and ACCT 659D2 are successfully completed in consecutive terms
ACCT 659D1 and ACCT 659D2 together are equivalent to ACCT 659
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ACCT 683 Tax Planning & Decision Making (3 credits)
Overview
Accounting : The theory, techniques and considerations in taxation will be analyzed in a situational context. Tax planning is addressed integrating personal and corporate taxation issues. Topics such as sale of a business, rollovers and personal tax planning will be addressed.
Terms: Fall 2011
Instructors: Pimentel, Erica; Discepola, Diana (Fall)
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ACCT 660D1 Internship (3 credits) *
Overview
Accounting : Experiential on-the-job learning, focusing on pervasive qualities and skills relating to three categories of ethical behaviour and professionalism, personal attributes and skills pertaining to the creation, analysis, communication, evaluation and synthesis of information and ideas.
Terms: Fall 2011, Winter 2012
Instructors: Goldsman, Larry; Goldsmith, Matthew (Fall)
Restriction: Graduate Diploma in Public Accountancy students only
Note: This course is graded as pass or fail.
Students must register for both ACCT 660D1 and ACCT 660D2
No credit will be given for this course unless both ACCT 660D1 and ACCT 660D2 are successfully completed in consecutive terms
OR
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ACCT 661D1 Practicum (3 credits) **
Overview
Accounting : The course will provide students with simulated work experience via a series of case based studies in the field of accounting and auditing or an independent study. The course will focus on pervasive qualities and skills relating to ethical behaviour, personal attributes (such as leadership and self managing) and problem solving and decision making skills.
Terms: Fall 2011
Instructors: Nagy, Jessica; Scott, Julia; Pimentel, Erica (Fall)
Restriction: Restricted to students in the Graduate Diploma in Public Accountancy
Students must register for both ACCT 661D1 and ACCT 661D2
No credit will be given for this course unless both ACCT 661D1 and ACCT 661D2 are successfully completed in consecutive terms
Permission from the CA Program director is needed to register for this course. Must not have taken ACCT 660D1/D2 previously or concurrently for credit towards program.
Winter Year 1
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ACCT 660D2 Internship (3 credits) *
Overview
Accounting : Experiential on-the-job learning, focusing on pervasive qualities and skills relating to three categories of ethical behaviour and professionalism, personal attributes and skills pertaining to the creation, analysis, communication, evaluation and synthesis of information and ideas.
Terms: Winter 2012, Summer 2012
Instructors: Goldsman, Larry; Goldsmith, Matthew (Winter)
Prerequisite: ACCT 660D1
Restriction: Graduate Diploma in Public Accountancy students only
Note: This course is graded as pass or fail.
No credit will be given for this course unless both ACCT 660D1 and ACCT 660D2 are successfully completed in consecutive terms
OR
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ACCT 661D2 Practicum (3 credits) **
Overview
Accounting : See ACCT 661D1 for course description.
Terms: Winter 2012
Instructors: Nagy, Jessica; Scott, Julia (Winter)
Prerequisite: ACCT 661D1
Restriction: Restricted to students in the Graduate Diploma in Public Accountancy
No credit will be given for this course unless both ACCT 661D1 and ACCT 661D2 are successfully completed in consecutive terms
Permission from the CA Program director is needed to register for this course. Must not have taken ACCT 660D1/D2 previously or concurrently for credit towards program.
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ACCT 685 Engagement Management (4 credits)
Overview
Accounting : The theoretical basis of current Canadian auditing practice. Current Canadian and International recommendations, exposure drafts, guidelines, research studies, principles and conventions, and current literature will be used to develop an understanding of the theory and to develop the ability to apply this theory in practical situations. Current issues in auditing practice will be discussed.
Terms: Winter 2012
Instructors: Levy, Philippe; Wielgosz, Laurent; Nayer, David (Winter)
Summer Year 2
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ACCT 689 Business Advisory Services - Cases (4 credits)
Overview
Accounting : Through the use of the case method, this course examines the processes and considerations used in the business advisory services area of professional practice. Complex scenarios integrate topics in financial accounting, auditing, managerial accounting, taxation and finance. Central themes such as mergers and acquisitions, litigation support, financing are addressed.
Terms: Summer 2012
Instructors: Scott, Julia (Summer)
Prerequisite: completion of the other eight program courses.
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ACCT 699 Uniform Final Exam Prep Seminar
Overview
Accounting : This course consists of lectures and case writing relating to performance management, assurance, organizational effectiveness, information technology and finance. The cases emphasizes the application of theory to practical situations.
Terms: Summer 2012
Instructors: Scott, Julia (Summer)
Prerequisites: ACCT 651, ACCT 655, ACCT 657, ACCT 659, ACCT 679, ACCT 681, ACCT 683, ACCT 685.
Corequisite: ACCT 689.
A fee of $2,000.00 is charged to all students enrolled in this non-credit course to cover the cost of case preparation, individualized debriefing sessions and a variety of seminars to deal with topics ranging from proper studying to technical refreshers on new standards.
* Note: Students in this course will work from October to April in an accredited chartered accounting firm with set deliverables of a journal and the authoring of a case.
** Note: Students in this course will be provided with a simulated work experience via a series of case-based studies in the field of accounting and auditing or via an independent study.
Desautels Faculty of Management—2011-2012 (last updated Aug. 17, 2011) (disclaimer)