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Program Requirements
The Certificate in Accounting, in conjunction with the Certificate in Management, fulfils most of the educational requirements of the Ordre des comptables g茅n茅raux licenci茅s du Qu茅bec (CGA) and the Ordre des comptables en management accr茅dit茅s du Qu茅bec (CMA) and with the appropriate options prepares students to write the professional accreditation examinations of the particular Ordres. A detailed list of the specific certificate courses which satisfy the requirements of the particular Ordre can be obtained from Career and Professional Development.
Note: Prerequisite courses are not included in the total credit requirement for the program.
Prerequisite
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MGCR 211 Introduction to Financial Accounting (3 credits) *
Overview
Management Core : 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.
Terms: Fall 2013, Winter 2014, Summer 2014
Instructors: Ryan, Kimberly; Davies, Brian Lindsay; Bierbrier, Edward; Moschella, Walter; Scott, Julia; Lee, Dongyoung; Cecere, Ralph (Fall) Ryan, Kimberly; Bierbrier, Edward; Oz, Seda (Winter) Moschella, Jason; Zajdman-Borden, Karen (Summer)
Continuing Studies: requirement for CMA, CGA, the EA of AACI, and the Institute of Internal Auditors
* or the Exemption by Examination Test
Required Courses (21 credits)
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ACCT 351 Intermediate Financial Accounting 1 (3 credits)
Overview
Accounting : 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: Fall 2013, Winter 2014, Summer 2014
Instructors: Abrams, Ryan; Zajdman-Borden, Karen (Fall) Zajdman-Borden, Karen; Benk, Christopher (Winter) Davies, Brian Lindsay (Summer)
Prerequisite: MGCR 211
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ACCT 352 Intermediate Financial Accounting 2 (3 credits)
Overview
Accounting : 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: Fall 2013, Winter 2014, Summer 2014
Instructors: Cecere, Ralph; Degrace, Lynn (Fall) Singer, Zvi; Abrams, Ryan (Winter) Ryan, Kimberly (Summer)
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ACCT 361 Management Accounting (3 credits)
Overview
Accounting : The role of management accounting information to support internal management decisions and to provide performance incentives.
Terms: Fall 2013, Winter 2014, Summer 2014
Instructors: Giaccari, Domenic; Moschella, Walter (Fall) Giaccari, Domenic; Kalyta, Pavlo (Winter) Tenenbaum, Lawrence S (Summer)
Prerequisite: MGCR 211
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ACCT 362 Cost Accounting (3 credits)
Overview
Accounting : 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: Fall 2013, Winter 2014
Instructors: Levy, Philippe; Lapointe, Deirdre (Fall) Susel, Roman; Zhang, Jingjing; Levy, Philippe (Winter)
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ACCT 385 Principles of Taxation (3 credits)
Overview
Accounting : 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: Fall 2013, Winter 2014, Summer 2014
Instructors: Goldsman, Larry; Armanious, Joseph; Gauvin Oligny, Alexandra (Fall) Goldsman, Larry; Armanious, Joseph (Winter) Goldsman, Larry (Summer)
Prerequisite: MGCR 211
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ACCT 453 Advanced Financial Accounting (3 credits)
Overview
Accounting : 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: Fall 2013, Winter 2014, Summer 2014
Instructors: Scott, Julia; Parent, Kevin Paul (Fall) Parent, Kevin Paul; Scott, Julia (Winter) Wilson, Jim (Summer)
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ACCT 475 Principles of Auditing (3 credits)
Overview
Accounting : 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: Fall 2013, Winter 2014, Summer 2014
Instructors: Parent, Kevin Paul; Zhang, Sanjian (Fall) Belafi, Trishia; Cecere, Ralph (Winter) Roan, Thu Huong (Summer)
Complementary Courses (9 credits)
The 3 complementary courses may be chosen from any of the courses listed below if you are not pursuing a specific stream.
CGA Requirement
In addition to the required and prerequisite courses listed in the Certificate in Accounting, you must take the following courses if you wish to follow the CGA stream (other courses may be required: contact the CGA office).
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ACCT 354 Financial Statement Analysis (3 credits)
Overview
Accounting : 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: Fall 2013, Winter 2014
Instructors: Degrace, Lynn; Zhang, Sanjian (Fall) Degrace, Lynn; Singer, Zvi; Fortin, Steve (Winter)
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ACCT 455 Development of Accounting Thought (3 credits)
Overview
Accounting : 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.
Terms: Fall 2013, Winter 2014
Instructors: Cecere, Ralph; Susel, Roman (Fall) Cecere, Ralph (Winter)
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ACCT 476 Internal Auditing (3 credits) *
Overview
Accounting : The modern internal audit approach including operational and management audit practices within the internal audit framework. Topics include objectives of an internal audit, communication by internal auditors, planning audit projects, audit of EDP systems, audit testing, operational areas.
Terms: Winter 2014
Instructors: Moschella, Walter (Winter)
Prerequisites: ACCT 475
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ACCT 477 External Auditing (3 credits) *
Overview
Accounting : 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.
Terms: Winter 2014
Instructors: Marra, Giuseppina (Winter)
Prerequisites: ACCT 475
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ACCT 486 Business Taxation 2 (3 credits)
Overview
Accounting : 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: Fall 2013, Winter 2014, Summer 2014
Instructors: Goldsman, Larry; Triassi, Jack (Fall) Triassi, Jack; Goldsman, Larry (Winter) Triassi, Jack (Summer)
Prerequisite: ACCT 385
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INSY 332 Accounting Information Systems (3 credits)
Overview
Information Systems : Accounting cycles and information flows and the systems that manage those flows. Principals of systems development and data management as relates to accounting information. Relationship between accounting applications and transaction processing systems. Practical experience with accounting packages.
Terms: This course is not scheduled for the 2013-2014 academic year.
Instructors: There are no professors associated with this course for the 2013-2014 academic year.
* Only one of these courses may be taken for credit in the Certificate program.
CMA Requirement
In addition to the required and prerequisite courses listed in the Certificate in Accounting, you must take the following courses if you wish to follow the CMA stream (other courses may be required: contact the CMA office).
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ACCT 354 Financial Statement Analysis (3 credits)
Overview
Accounting : 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: Fall 2013, Winter 2014
Instructors: Degrace, Lynn; Zhang, Sanjian (Fall) Degrace, Lynn; Singer, Zvi; Fortin, Steve (Winter)
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ACCT 455 Development of Accounting Thought (3 credits)
Overview
Accounting : 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.
Terms: Fall 2013, Winter 2014
Instructors: Cecere, Ralph; Susel, Roman (Fall) Cecere, Ralph (Winter)
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ACCT 463 Management Control (3 credits)
Overview
Accounting : 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: Fall 2013, Winter 2014
Instructors: Levy, Philippe (Fall) Degrace, Lynn; Levy, Philippe (Winter)
Prerequisites: ACCT 361
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ACCT 476 Internal Auditing (3 credits) *
Overview
Accounting : The modern internal audit approach including operational and management audit practices within the internal audit framework. Topics include objectives of an internal audit, communication by internal auditors, planning audit projects, audit of EDP systems, audit testing, operational areas.
Terms: Winter 2014
Instructors: Moschella, Walter (Winter)
Prerequisites: ACCT 475
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INSY 332 Accounting Information Systems (3 credits)
Overview
Information Systems : Accounting cycles and information flows and the systems that manage those flows. Principals of systems development and data management as relates to accounting information. Relationship between accounting applications and transaction processing systems. Practical experience with accounting packages.
Terms: This course is not scheduled for the 2013-2014 academic year.
Instructors: There are no professors associated with this course for the 2013-2014 academic year.
Other Complementary Courses
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BUSA 400 Independent Studies in Management (3 credits)
Overview
Business Admin : Research reading or field projects, permitting independent study under the guidance of a Faculty member. Projects to be arranged individually with instructors. A detailed student proposal must be submitted to the instructor and the Director during the first week of term.
Terms: Fall 2013, Winter 2014, Summer 2014
Instructors: There are no professors associated with this course for the 2013-2014 academic year.
Prerequisite: U3 students only. CGPA of at least 3.00 required.
Prerequisite (Continuing Studies): Permission of the Director.
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CCTX 540 U.S. Taxation (3 credits)
Overview
Tax (CCE) : Examination of U.S. taxation at the federal, state and local level from the perspectives of both the individual and the corporation.
Terms: This course is not scheduled for the 2013-2014 academic year.
Instructors: There are no professors associated with this course for the 2013-2014 academic year.
School of Continuing Studies—2013-2014 (last updated Jul. 3, 2013) (disclaimer)