Certificate in Accounting (30 credits)

Offered by: Career & Professional Develop     Degree: Certificate in Accounting

Program Requirements

The Certificate in Accounting aims to provide students with the appropriate competencies in the area of accounting using learner-centered instructional methods so as to prepare them for a variety of careers in accounting. The program is designed to provide a solid knowledge base in various accounting related fields, such as financial and managerial accounting, taxation, auditing and corporate finance

There are two external prerequisite courses to the program, which must be taken prior to taking certain required courses in this program. Students who wish to apply for advanced standing for prerequisite courses must complete an Advanced Standing form at the time of admission or they may take an Exemption by Examination test. Prerequisites and corequisites are not included in the total credit requirements for the program

Prerequisites

  • CMSC 101 College Algebra and Functions (3 credits) *

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

    Overview

    Management Science (CCE) : Linear and quadratic functions, exponential and logarithmic functions, applications. Sequences and series, mathematics of finance. Permutations and combinations. Introduction to probability. Matrices and systems of linear equations.

    Terms: Fall 2015, Winter 2016, Summer 2016

    Instructors: Paul Chouha (Fall) Paul Chouha (Winter) Hang Lau (Summer)

    • Prerequisite: CMSC 000 Foundations of Mathematics or Diagnostic Test

  • MGCR 211 Introduction to Financial Accounting (3 credits) *

    Offered by: Management (Desautels Faculty of Management)

    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 2015, Winter 2016, Summer 2016

    Instructors: Kimberly Ryan, Edward Bierbrier, Jorien Pruijssers, Seda Oz, Ralph Cecere (Fall) Kimberly Ryan, Edward Bierbrier, Dongyoung Lee (Winter) Karen Zajdman-Borden, Edward Bierbrier (Summer)

    • Continuing Studies: requirement for CMA, CGA, the EA of AACI, and the Institute of Internal Auditors

* or the Exemption by Examination Test

Corequisites

  • MGCR 273 Introductory Management Statistics (3 credits) *

    Offered by: Management (School of Continuing Studies)

    Overview

    Management Core : Descriptive statistics, probability, random variables, binomial, poisson, normal distributions, sampling distribution of the mean, estimation, hypothesis testing, analysis of variance, tests of goodness of fit, simple linear regression, non-parametric statistics. Use of computer statistics package (no computer background needed). Application to problems in business and management.

    Terms: Fall 2015, Winter 2016

    Instructors: Hang Lau (Fall) Galina Golovina (Winter)

    • Prerequisite: CMSC 101 College Algebra and Functions or Diagnostic Test

    • Requirement for the Institute of Internal Auditors, CMA and CGA

  • MGCR 293 Managerial Economics (3 credits) *

    Offered by: Management (Desautels Faculty of Management)

    Overview

    Management Core : The course focuses on the application of economic theory to management problems and the economic foundations of marketing, finance, and production. Attention is given to the following topics: price and cost analysis; demand and supply analysis, conditions of competition.

    Terms: Fall 2015, Winter 2016, Summer 2016

    Instructors: K Sheikholeslami Salmasi, Tariq Nizami, Taweewan Sidthidet (Fall) K Sheikholeslami Salmasi (Winter) K Sheikholeslami Salmasi (Summer)

    • Continuing Studies: requirement for CMA, CGA, the EA of AACI, and the CRA

* or the Exemption by Examination Test

Required Courses (24 credits)

  • 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 2015, Winter 2016, Summer 2016

    Instructors: Desmond Tsang, Trishia Belafi (Fall) Karen Zajdman-Borden, Kevin Paul Parent, Ralph Cecere (Winter) Lawrence S Tenenbaum (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 2015, Winter 2016, Summer 2016

    Instructors: Ralph Cecere, Ryan Abrams (Fall) MaryJane Rabier, Ryan Abrams (Winter) Ralph Cecere (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 2015, Winter 2016, Summer 2016

    Instructors: Kevin Paul Parent (Fall) Kevin Paul Parent, Pavlo Kalyta (Winter) Lawrence S Tenenbaum (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 2015, Winter 2016

    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 2015, Winter 2016, Summer 2016

    Instructors: Larry Goldsman, Maria Raco (Fall) Larry Goldsman, Maria Raco (Winter) Joseph Armanious (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 2015, Winter 2016, Summer 2016

    Instructors: Julia Scott, Lynn Degrace (Fall) Jim Wilson, Julia Scott (Winter) Jim Wilson (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 2015, Winter 2016, Summer 2016

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

  • MGCR 341 Introduction to Finance (3 credits)

    Offered by: Management (Desautels Faculty of Management)

    Overview

    Management Core : An introduction to the principles, issues, and institutions of Finance. Topics include valuation, risk, capital investment, financial structure, cost of capital, working capital management, financial markets, and securities.

    Terms: Fall 2015, Winter 2016, Summer 2016

    Instructors: Julie Slater-Santini, Adolfo De Motta (Fall) Vadim di Pietro, Julie Slater-Santini (Winter) Vadim di Pietro (Summer)

    • Corequisite: MGCR 271 or equivalent

    • Continuing Studies: requirement for CMA, CGA, the EA of AACI, and the Institute of Internal Auditors

Complementary Courses (6 credits)

  • ACCT 354 Financial Statement Analysis (3 credits)

    Offered by: Management (Desautels Faculty of Management)

    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 2015, Winter 2016

    Instructors: Roman Susel, Julia Scott (Fall) Karen Zajdman-Borden, Zvi Singer (Winter)

  • ACCT 455 Development of Accounting Thought (3 credits)

    Offered by: Management (Desautels Faculty of Management)

    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 2015, Winter 2016

    Instructors: Ralph Cecere (Fall) Zvi Singer (Winter)

  • 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 2015, Winter 2016

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

  • ACCT 477 External Auditing (3 credits)

    Offered by: Management (Desautels Faculty of Management)

    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 2016

    Instructors: Kevin Paul Parent (Winter)

  • 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 2015, Winter 2016

    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 2015, Winter 2016, Summer 2016

    Instructors: Bernard Sepinwall, Jocelyn Perreault (Fall) Brandon Cory Rudnikoff, 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 Corporate Finance (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 2015, Winter 2016, Summer 2016

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

    • Prerequisite: MGCR 341

    • Restriction: For Finance Concentration/Major/Honours

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

  • MGCR 331 Information Systems (3 credits)

    Offered by: Management (Desautels Faculty of Management)

    Overview

    Management Core : Introduction to principles and concepts of information systems in organizations. Topics include information technology, transaction processing systems, decision support systems, database and systems development. Students are required to have background preparation on basic micro computer skills including spreadsheet and word-processing.

    Terms: Fall 2015, Winter 2016, Summer 2016

    Instructors: Charles Quesnel, Graham H Thorpe, Richard George Donovan, Animesh Animesh, Sean Sutherland (Fall) Richard George Donovan, Sean Sutherland, Charles Quesnel, Ghazaleh Aghili Dehkordi (Winter) Leo Kerklaan (Summer)

    • Prerequisite (Continuing Studies): CMSC 101 College Algebra and Functions or equivalent Basic computer skills including DOS, Spreadsheets and Word-processing and Database

    • Restriction: Fall sections restricted to BCom students

    • Continuing Studies: requirement for the Institute of Internal Auditors, CMA, CGA

    • A special seminar will be available to those students who do not possess the above basic computer skills, at the students' own expense.

  • MGCR 423 Strategic Management (3 credits)

    Offered by: Management (Desautels Faculty of Management)

    Overview

    Management Core : An integrative and interdisciplinary introduction to strategy formation and execution. Concepts, tools, and practical application to understand how firms leverage resources and capabilities to gain competitive advantage in dynamic, contemporary industries. Strategic positioning, organizational design, and managerial action for the long-term success of businesses and positive social and ecological outcomes.

    Terms: Fall 2015, Winter 2016, Summer 2016

    Instructors: Gregory Bryan Vit, Ilya Okhmatovskiy, Fernando Fachin, Karl James Moore, John Lukca (Fall) Liliya Lyubman, Lidia Varbanova, John Gradek, Ehsan Derayati (Winter) Liliya Lyubman, John Lukca (Summer)

    • Restriction: Open to U2, U3 students only

    • Continuing Studies: requirement for CMA, CGA, the Institute of Internal Auditors, and the Canadian Institute of Management - in addition to these, the course "Introduction to Business," CGMG 282 is also required for C.I.M.

École d'éducation permanente—2015-2016 (last updated Mar. 5, 2015) (disclaimer)