Graduate Certificate in Professional Accounting (24 credits)

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Offered by: Career & Professional Develop     Degree: GC-PAC

Program Requirements

The Graduate Certificate in Professional Accounting is a recognized professional education program (PEP) by l’Ordre des comptables Professionnels Agréés du Québec (OCPAQ). The program prepares students for a career as a professional accountant and to write the national CPA Common Final Exams. It allows students to develop professional skills that will be recognized nationally and internationally. Students are exposed to the latest concepts and practice-related issues and have the choice of studying in the areas of public accounting (assurance), performance measurement, taxation, or financial business analysis. The program is offered on a full-time basis in the Desautels Faculty of Management or on a part-time basis through the School of Continuing Studies.

Prerequisite Courses for Canadian B.Com. Students (33 credits)

(minimum B- required)

  • ACCT 351 Intermediate Financial Accounting 1 (3 credits)

    Offered by: Management (Desautels Faculty of Management)

    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 2014, Winter 2015, Summer 2015

    Instructors: Desmond Tsang, Trishia Belafi (Fall) Karen Zajdman-Borden, Ralph Cecere (Winter) Ralph Cecere (Summer)

  • ACCT 352 Intermediate Financial Accounting 2 (3 credits)

    Offered by: Management (Desautels Faculty of Management)

    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 2014, Winter 2015, Summer 2015

    Instructors: Ralph Cecere (Fall) MaryJane Rabier, Ralph Cecere, Ryan Abrams (Winter) Lawrence S Tenenbaum (Summer)

  • ACCT 361 Management Accounting (3 credits)

    Offered by: Management (Desautels Faculty of Management)

    Overview

    Accounting : The role of management accounting information to support internal management decisions and to provide performance incentives.

    Terms: Fall 2014, Winter 2015, Summer 2015

    Instructors: Antoinette Noviello, Kevin Paul Parent (Fall) Jonathan Schacter, Pavlo Kalyta (Winter) Jonathan Schacter (Summer)

  • ACCT 362 Cost Accounting (3 credits)

    Offered by: Management (Desautels Faculty of Management)

    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 2014, Winter 2015

    Instructors: Philippe Levy, Deirdre Lapointe (Fall) Deirdre Lapointe, Jingjing Zhang (Winter)

  • ACCT 385 Principles of Taxation (3 credits)

    Offered by: Management (Desautels Faculty of Management)

    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 2014, Winter 2015, Summer 2015

    Instructors: Larry Goldsman, Maria Raco (Fall) Larry Goldsman, Maria Raco (Winter) Larry Goldsman (Summer)

  • ACCT 453 Advanced Financial Accounting (3 credits)

    Offered by: Management (Desautels Faculty of Management)

    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 2014, Winter 2015, Summer 2015

    Instructors: Julia Scott, Lynn Degrace (Fall) Lynn Degrace, Julia Scott (Winter) Jim Wilson (Summer)

  • ACCT 463 Management Control (3 credits)

    Offered by: Management (Desautels Faculty of Management)

    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 2014, Winter 2015, Summer 2015

    Instructors: Philippe Levy, Lynn Degrace (Fall) Lynn Degrace, Philippe Levy (Winter) Lynn Degrace (Summer)

  • ACCT 475 Principles of Auditing (3 credits)

    Offered by: Management (Desautels Faculty of Management)

    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 2014, Winter 2015, Summer 2015

    Instructors: Thu Huong Roan, Ralph Cecere (Fall) Rima Hindo, Ralph Cecere (Winter) Rima Hindo (Summer)

  • ACCT 486 Business Taxation 2 (3 credits)

    Offered by: Management (Desautels Faculty of Management)

    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 2014, Winter 2015

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

  • BUSA 364 Business Law 1 (3 credits)

    Offered by: Management (Desautels Faculty of Management)

    Overview

    Business Admin : An introduction to the legal system and basic legal principles affecting business. Tort negligence, contracts, forms of business organization, creditors' rights and bankruptcy.

    Terms: Fall 2014, Winter 2015, Summer 2015

    Instructors: Robert Cox, Jocelyn Perreault (Fall) Robert Cox, Jocelyn Perreault (Winter) Bernard Sepinwall (Summer)

    • Restriction: This course cannot be double-counted from the Certificate in Management.

    • Continuing Studies: requirement for CMA, CGA, the Canadian Institute of Management

  • FINE 342 Finance 2 (3 credits)

    Offered by: Management (Desautels Faculty of Management)

    Overview

    Finance : In-depth study of corporate finance, risk, diversification, portfolio analysis, and capital market theory.

    Terms: Fall 2014, Winter 2015, Summer 2015

    Instructors: Anas Aboulamer, Vadim di Pietro (Fall) Anas Aboulamer, Matthieu Bouvard, Sujata Madan (Winter) Greg Gregoriou, Larbi Hammami (Summer)

    • Prerequisite: MGCR 341

    • Restriction: For Finance Concentration/Major/Honours

    • Restriction: Only one of FINE 342 or FINE 343 can be counted for credit

Prerequisite Courses for Diploma in Accounting Students (42 credits)

  • CCAU 511 Auditing 1 (3 credits)

    Offered by: Career & Professional Develop (School of Continuing Studies)

    Overview

    Auditing (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: Fall 2014, Winter 2015, Summer 2015

    Instructors: Thu Huong Roan (Fall) Rima Hindo (Winter) Rima Hindo (Summer)

    • Prerequisite: CCFC 512

    • CGA Requirement

    • CMA Requirement

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

  • CCFC 511 Financial Accounting 1 (3 credits)

    Offered by: Career & Professional Develop (School of Continuing Studies)

    Overview

    Financial Accounting (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: Fall 2014, Winter 2015, Summer 2015

    Instructors: Ryan Abrams (Fall) Trishia Belafi (Winter) Ralph Cecere (Summer)

  • CCFC 512 Financial Accounting 2 (3 credits)

    Offered by: Career & Professional Develop (School of Continuing Studies)

    Overview

    Financial Accounting (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: Fall 2014, Winter 2015, Summer 2015

    Instructors: Ralph Cecere (Fall) Ryan Abrams, Ralph Cecere (Winter) Ryan Abrams (Summer)

  • CCFC 513 Financial Accounting 3 (3 credits)

    Offered by: Career & Professional Develop (School of Continuing Studies)

    Overview

    Financial Accounting (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.

    Terms: Fall 2014, Winter 2015, Summer 2015

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

  • CCLW 511 Law 1 (3 credits)

    Offered by: Career & Professional Develop (School of Continuing Studies)

    Overview

    Law (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: Fall 2014, Winter 2015, Summer 2015

    Instructors: Robert Cox (Fall) Robert Cox (Winter) Bernard Sepinwall (Summer)

  • CCMA 511 Managerial Accounting 1 (3 credits)

    Offered by: Career & Professional Develop (School of Continuing Studies)

    Overview

    Managerial Accounting (CCE) : 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: Fall 2014, Winter 2015, Summer 2015

    Instructors: Domenic Giaccari (Fall) Antoinette Noviello (Winter) Jonathan Schacter (Summer)

  • CCMA 522 Managerial Accounting 2 (3 credits)

    Offered by: Career & Professional Develop (School of Continuing Studies)

    Overview

    Managerial Accounting (CCE) : 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.

    Terms: Fall 2014, Winter 2015

    Instructors: Lawrence S Tenenbaum (Fall) Lawrence S Tenenbaum (Winter)

    • Prerequisite: CCMA 511

    • CGA Requirement

    • CMA Requirement

    • Requirements for entry into the Graduate Diploma in Public Accountancy

  • CCMA 523 Managerial Accounting 3 (3 credits)

    Offered by: Career & Professional Develop (School of Continuing Studies)

    Overview

    Managerial Accounting (CCE) : 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: Fall 2014, Winter 2015, Summer 2015

    Instructors: Lynn Degrace (Fall) Lynn Degrace (Winter) Lynn Degrace (Summer)

  • CCTX 511 Taxation 1 (3 credits)

    Offered by: Career & Professional Develop (School of Continuing Studies)

    Overview

    Tax (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: Fall 2014, Winter 2015, Summer 2015

    Instructors: Joseph Armanious (Fall) Joseph Armanious (Winter) Larry Goldsman (Summer)

  • CCTX 532 Taxation 2 (3 credits)

    Offered by: Career & Professional Develop (School of Continuing Studies)

    Overview

    Tax (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.

    Terms: Fall 2014, Winter 2015

    Instructors: Joseph Oliverio (Fall) Jack Triassi (Winter)

    • Prerequisite: CCTX 511

    • CGA Requirement

  • CFIN 512 Corporate Finance (3 credits)

    Offered by: Career & Professional Develop (School of Continuing Studies)

    Overview

    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.

    Terms: Fall 2014, Winter 2015, Summer 2015

    Instructors: Raad Jassim, Julie Slater-Santini (Fall) Jason Moschella (Winter) Raad Jassim (Summer)

  • CFIN 522 Applied Topics: Corporate Finance (3 credits)

    Offered by: Career & Professional Develop (School of Continuing Studies)

    Overview

    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.

    Terms: Fall 2014, Winter 2015, Summer 2015

    Instructors: Anas Aboulamer (Fall) Anas Aboulamer (Winter) Greg Gregoriou (Summer)

    • Prerequisite: CFIN 512

    • CGA Requirement

    • CMA Requirement

  • CMIS 541 Information Systems for Managers (3 credits)

    Offered by: Career & Professional Develop (School of Continuing Studies)

    Overview

    Management Information Systems : 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: Winter 2015

    Instructors: Moataz Soliman (Winter)

  • CPL2 552 Strategic Management (3 credits)

    Offered by: Career & Professional Develop (School of Continuing Studies)

    Overview

    Policy : 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: Fall 2014, Winter 2015

    Instructors: Mark Hollingworth (Fall) Mark Hollingworth (Winter)

    • Prerequisite: Advanced student

Required Courses (16 credits)

  • ACCT 653 Issues in Professional Accounting 1 (3 credits)

    Offered by: Management (Desautels Faculty of Management)

    Administered by: Graduate Studies

    Overview

    Accounting : How fundamental concepts in financial accounting and reporting, including technically complex accounting issues and their audit, performance management, tax and finance implications, are integrated into decision-making.

    Terms: Fall 2014, Summer 2015

    Instructors: Pascale-Isabelle Monty, Alexandra Gauvin Oligny, Kevin Paul Parent (Fall) Kevin Paul Parent, Erica Pimentel, Alexandra Gauvin Oligny (Summer)

    • Restriction: Open only to students in the Graduate Certificate in Professional Accounting.

  • ACCT 654 Issues in Professional Accounting 2 (3 credits)

    Offered by: Management (Desautels Faculty of Management)

    Administered by: Graduate Studies

    Overview

    Accounting : Fundamental concepts in financial accounting and reporting, including technically complex accounting issues and their audit, performance management, tax and finance implications, are integrated into decision-making and strategies through case scenarios.

    Terms: Winter 2015, Summer 2015, Fall 2014

    Instructors: Ryan Abrams, Melissa Rosen, Bob Gendron (Winter) Alexandra Gauvin Oligny, James Kane (Summer) Steve Fortin, Kevin Paul Parent (Fall)

    • Restriction: Open only to students in the Graduate Certificate in Professional Accounting.

  • ACCT 663 Strategic Aspects of Accounting 1 (3 credits)

    Offered by: Management (Desautels Faculty of Management)

    Administered by: Graduate Studies

    Overview

    Accounting : Corporate governance, strategy, risk management, and management reporting needs, with a particular emphasis on their integration with accounting practice, finance and taxation. Formulating deliberate and emergent strategies, and translating those strategies into specific objectives and actions which are used in decision-making.

    Terms: Fall 2014, Summer 2015

    Instructors: Diana Discepola, Walter Moschella, Janice McGraw, Julia Scott, Samantha Welscheid (Fall) Julia Scott, Walter Moschella, Diana Discepola (Summer)

    • Restriction:Open only to students in the Graduate Certificate in Professional Accounting.

  • ACCT 664 Strategic Aspects of Accounting 2 (3 credits)

    Offered by: Management (Desautels Faculty of Management)

    Administered by: Graduate Studies

    Overview

    Accounting : Corporate governance, strategy, risk management, and management reporting needs, with a particular emphasis on their integration with accounting practice, finance and taxation. Emphasis is also placed on competence required to build good monitoring and control systems and perform financial analysis for different types of entities. Case scenarios are used to integrate these concepts into decision-making.

    Terms: Winter 2015, Summer 2015, Fall 2014

    Instructors: Diana Discepola, Marc Deegan (Winter) Julia Scott, Ryan Abrams (Summer) Julia Scott, Ryan Abrams (Fall)

    • Restriction: Open only to students in the Graduate Certificate in Professional Accounting.

  • ACCT 695 Integrative Analysis (4 credits)

    Offered by: Management (Desautels Faculty of Management)

    Administered by: Graduate Studies

    Overview

    Accounting : Integration of the enabling competencies and the six technical competency areas required of a CPA. Developing strategic leadership capabilities and the ability to bring an integrative perspective to decision-making including: professional and ethical behaviour, problem-solving and decision-making, communication (both written and oral), self-management, teamwork and leadership.

    Terms: Summer 2015

    Instructors: Julia Scott, Matthew Cote (Summer)

    • Prerequisite(s): Any two of the following: ACCT 683, ACCT 685, ACCT 687, ACCT 689.

    • Corequisite: ACCT 699

    • Restriction(s): Open only to students in the Graduate Certificate in Professional Accounting.

  • ACCT 699 Exam Preparation Seminar *

    Offered by: Management (Desautels Faculty of Management)

    Administered by: Graduate Studies

    Overview

    Accounting : Using complex and highly integrative cases that simulate real-life business issues to apply the technical and enabling competencies acquired throughout the CPA certification program. Practicing developing responses to business simulations and communicating a well-structured response.

    Terms: Summer 2015

    Instructors: Julia Scott (Summer)

    • Prerequisites:Any two courses of the following: ACCT 683, ACCT 685, ACCT 687, ACCT 689.

    • Corequisite: ACCT 695

    • 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. Students who have taken this course prior to summer 2014 must take the course again to satisfy the requirement for it in the Graduate Certificate in Professional Accounting.

    • Restrictions: Open only to students in the Graduate Certificate in Professional Accounting.

    • CFE Prep Seminar ACCT 699 for MG (Desautels Faculty of Management) only.

    • Web add deadline is May 6, 2015 which is before the start of the seminar

    • No web withdrawal allowed.

    • The seminar will be held on May 7, 12, 13, 21, 26, 27, June 3, 17, 18, 23, 25, July 2, 8, 13, 15, 20, 21, 23, 27 & 28.

* this course has a credit weight of zero (0).

Complementary Courses (8 credits)

  • ACCT 683 Practice of Taxation (4 credits)

    Offered by: Management (Desautels Faculty of Management)

    Administered by: Graduate Studies

    Overview

    Accounting : Providing taxation services and guidance, including assisting individual and corporate entities to minimize taxes and meet their objectives while complying with tax laws and regulations. Addressing compliance and tax-planning issues for both individuals and corporate entities, as well as, to a lesser extent, partnerships and trusts. Recognizing the interrelationship between financial reporting decisions and taxation, and the importance of taking taxes into account when making business and investment decisions.

    Terms: Fall 2014

    Instructors: Alexandra Gauvin Oligny, Erica Pimentel, Erica Lawee (Fall)

    • Prerequisite(s): ACCT 653, ACCT 654, ACCT 663, ACCT 664

    • Restriction(s): Open only to students in the Graduate Certificate in Professional Accounting (GCPA) program.

    • Students who have received credit for this course prior to 201405 must take the course again to obtain credit for it in the Graduate Certificate in Professional Accounting.

  • ACCT 685 Accounting and Performance Management (4 credits)

    Offered by: Management (Desautels Faculty of Management)

    Administered by: Graduate Studies

    Overview

    Accounting : Applying conceptual frameworks for strategy, governance, risk, and performance in complex settings. Contributing to strategic decision-making, supporting effective governance, managing and mitigating risk, and assessing overall performance management. Focusing on improving performance and delivering sustainable value.

    Terms: This course is not scheduled for the 2014-2015 academic year.

    Instructors: There are no professors associated with this course for the 2014-2015 academic year.

    • Prerequisite(s): ACCT 653, ACCT 654, ACCT 663, ACCT 664

    • Open only to students in the Graduate Certificate in Professional Accounting (GCPA) program.

    • Students who have received credit for this course prior to Summer 2014 must take the course again to obtain credit for it in the Graduate Certificate in Professional Accounting.

  • ACCT 687 Assurance Services (4 credits)

    Offered by: Management (Desautels Faculty of Management)

    Administered by: Graduate Studies

    Overview

    Accounting : Performing both internal audit projects and external assurance engagements; from understanding how governance plays a key role, assessing the need for an engagement, to developing and performing the procedures, through to documenting and reporting results. While this course is primarily designed for students who wish to practise public accounting or to work in internal audit, it would be beneficial to a wide range of students because it focuses on the key concepts of auditing, such as risk, materiality, and internal control, which are concepts that have broad application.

    Terms: Fall 2014

    Instructors: Mariève Héroux, Melissa Rosen (Fall)

    • Prerequisite(s): ACCT 653, ACCT 654, ACCT 663, ACCT 664

    • Restriction(s): Open only to students in the Graduate Certificate in Professional Accounting (GCPA) program.

  • ACCT 689 Financial Business Analysis (4 credits)

    Offered by: Management (Desautels Faculty of Management)

    Administered by: Graduate Studies

    Overview

    Accounting : Developing overall finance policies and identifying, analyzing, evaluating, and recommending investment and financing decisions. Applying appropriate finance principles and conceptual approaches to determine appropriate courses of action. Providing finance-related services for an entity, either individually or as part of a larger team, understanding when the advice of a finance specialist is required, and understanding and communicating with other finance professionals.

    Terms: This course is not scheduled for the 2014-2015 academic year.

    Instructors: There are no professors associated with this course for the 2014-2015 academic year.

    • Prerequisite: ACCT 653, ACCT 654, ACCT 663, ACCT 664

    • Restriction(s): Open only to students in the Graduate Certificate in Professional Accounting (GCPA) program.

    • Students who have received credit for this course prior to fall 2014 must take the course again to obtain credit for it in the Graduate Certificate in Professional Accounting.

School of Continuing Studies—2014-2015 (last updated Feb. 18, 2014) (disclaimer)