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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.
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.
Trimestres : Automne 2014, Hiver 2015, Été 2015
Chargés de cours : La Rocca, Gerry (Fall) La Rocca, Gerry (Winter) La Rocca, Gerry (Summer)
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
Trimestres : Automne 2014, Hiver 2015, Été 2015
Chargés de cours : Lau, Hang; Nunes, Maria Eduarda (Fall) Golovina, Galina; Graham, Jim Norman (Winter) Brown, Grant (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
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.
Trimestres : Automne 2014, Hiver 2015, Été 2015
Chargés de cours : Matziorinis, Ken (Fall) Matziorinis, Ken (Winter) Matziorinis, Ken (Summer)
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.
Trimestres : Automne 2014, Hiver 2015, Été 2015
Chargés de cours : Golovina, Galina; Brown, Grant (Fall) Gravel, Claude (Winter) Gravel, Claude (Summer)
Prerequisite: CMS2 500 or the Exemption by Examination Test
* ou l'exemption par un examen
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.
Trimestres : Automne 2014, Hiver 2015, Été 2015
Chargés de cours : Roan, Thu Huong (Fall) Hindo, Rima (Winter) Hindo, Rima (Summer)
Prerequisite: CCFC 512
CGA Requirement
CMA Requirement
Requirements for entry into the Graduate Diploma in Public Accountancy.
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.
Trimestres : Automne 2014, Hiver 2015, Été 2015
Chargés de cours : Abrams, Ryan (Fall) Belafi, Trishia (Winter) Cecere, Ralph (Summer)
Prerequisite: CACC 521
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.
Trimestres : Automne 2014, Hiver 2015, Été 2015
Chargés de cours : Cecere, Ralph (Fall) Abrams, Ryan; Cecere, Ralph (Winter) Abrams, Ryan (Summer)
Prerequisite: CCFC 511
Comptabilité financière (CCE) : The underlying concepts and accounting treatment of intercorporate investments, business combinations, purchases and pooling of interests, including a detailed examination of the CICA recommendations. Reorganizations; valuation of business enterprises; branches, domestic and foreign; consignments; installment sales; estate and trust accounting.
Trimestres : Automne 2014, Hiver 2015, Été 2015
Chargés de cours : Wilson, Jim (Fall) Wilson, Jim (Winter) Wilson, Jim (Summer)
Prerequisite: CCFC 512
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.
Trimestres : Automne 2014, Hiver 2015, Été 2015
Chargés de cours : Giaccari, Domenic (Fall) Noviello, Antoinette (Winter) Schacter, Jonathan (Summer)
Prerequisite: CACC 521
Comptabilité analytique : Building on Managerial Accounting I, this course examines the processes used by management to make decisions relating to business operations; investments; financing (including income tax implications); bankruptcy; liquidation and receivership. Business and Securities Valuation Techniques and considerations; and operations management techniques and considerations are included.
Trimestres : Automne 2014, Hiver 2015
Chargés de cours : Tenenbaum, Lawrence S (Fall) Tenenbaum, Lawrence S (Winter)
Prerequisite: CCMA 511
CGA Requirement
CMA Requirement
Requirements for entry into the Graduate Diploma in Public Accountancy
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.
Trimestres : Automne 2014, Hiver 2015, Été 2015
Chargés de cours : Armanious, Joseph (Fall) Armanious, Joseph (Winter) Goldsman, Larry (Summer)
Finance (CCE) : Fundamental finance theory as applied to the firm's short and long-term financing and investment decisions and the sources of funds available to it (stocks, bonds, derivatives). Exposure to critical concepts of "firm value maximization" emphasizing capital budgeting, cost of capital, capital structure, derivatives, dividend policy, risk and return.
Trimestres : Automne 2014, Hiver 2015, Été 2015
Chargés de cours : Jassim, Raad; Slater-Santini, Julie (Fall) Moschella, Jason (Winter) Jassim, Raad (Summer)
Vous pouvez choisir les deux cours complémentaires dans la liste des cours énumérés ci-dessous.
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.
Trimestres : Ce cours n’est pas au programme de l’année universitaire 2014-2015.
Chargés de cours : Aucun professeur n’est associé à ce cours pour l’année universitaire 2014-2015.
Prerequisite: CCAU 511
Comptabilité financière (CCE) : The study of conceptual underpinnings of current accounting thought and their application to the current practice. An in-depth study of current Canadian accounting standards and practices with an emphasis on financial reporting.
Trimestres : Hiver 2015
Chargés de cours : Giaccari, Domenic (Winter)
Comptabilité financière (CCE) : Specialized course covering an advanced topic in the accounting and auditing areas selected from current issues or themes in literature.
Trimestres : Ce cours n’est pas au programme de l’année universitaire 2014-2015.
Chargés de cours : Aucun professeur n’est associé à ce cours pour l’année universitaire 2014-2015.
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.
Trimestres : Automne 2014, Hiver 2015, Été 2015
Chargés de cours : Cox, Robert (Fall) Cox, Robert (Winter) Sepinwall, Bernard (Summer)
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.
Trimestres : Automne 2014, Hiver 2015, Été 2015
Chargés de cours : Degrace, Lynn (Fall) Degrace, Lynn (Winter) Degrace, Lynn (Summer)
Prerequisite: CCMA 522
Taxes (CCE) : The theory, techniques and considerations in federal corporate taxation will be analyzed. Federal sales tax; provincial sales tax and current issues in taxation will also be discussed.
Trimestres : Automne 2014, Hiver 2015
Chargés de cours : Oliverio, Joseph (Fall) Triassi, Jack (Winter)
Prerequisite: CCTX 511
CGA Requirement
Finance (CCE) : Concepts and techniques developed in earlier courses are extended and/or applied to problems faced by managers in Corporate Finance. Such problems include: working capital management, capital budgeting, capital structure, dividend policy, cost of capital and mergers and acquisitions. Stresses the application of theory and techniques; and makes extensive use of case studies.
Trimestres : Automne 2014, Hiver 2015, Été 2015
Chargés de cours : Aboulamer, Anas (Fall) Aboulamer, Anas (Winter) Gregoriou, Greg (Summer)
Prerequisite: CFIN 512
CGA Requirement
CMA Requirement
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.
Trimestres : Hiver 2015
Chargés de cours : Soliman, Moataz (Winter)
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.
Trimestres : Automne 2014, Hiver 2015
Chargés de cours : Hollingworth, Mark (Fall) Hollingworth, Mark (Winter)
Prerequisite: Advanced student