Program Requirements
The Graduate Certificate in Professional Accounting focuses on the latest concepts and practice related to issues of public accounting (assurance), performance measurement, taxation, and financial business analysis. This program is a recognized professional education program (PEP) of l’Ordre des Comptables Professionnels Agréés du Québec (OCPAQ). Successful completion of this program allows students to write the national CPA Common Final Exams.
Prerequisite Courses for Canadian B.Com. Students (33 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 2024, Winter 2025
Instructors: Marginson, Melissa (Fall) Cecere, Ralph (Winter)
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 2024, Winter 2025
Instructors: Abrams, Amanda (Fall) Abrams, Amanda (Winter)
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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 2024, Winter 2025
Instructors: Oh, Seunghwan (Fall) Cecere, Ralph (Winter)
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 2024, Winter 2025
Instructors: Levy, Philippe (Fall) Levy, Philippe (Winter)
Prerequisites: ACCT 361
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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 2024, Winter 2025
Instructors: Joshi, Preetika (Fall) Marginson, Melissa (Winter)
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 2024, Winter 2025
Instructors: Levy, Philippe (Fall) Cote, Matthew (Winter)
Prerequisite: ACCT 352
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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 2024, Winter 2025
Instructors: Levy, Philippe (Fall) Levy, Philippe (Winter)
Prerequisites: ACCT 361
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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 2024, Winter 2025
Instructors: Cecere, Ralph (Fall) Cecere, Ralph (Winter)
Prerequisite: ACCT 352
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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 2024, Winter 2025
Instructors: Marginson, Melissa (Fall) Marginson, Melissa (Winter)
Prerequisite: ACCT 385
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BUSA 364 Business Law 1 (3 credits)
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 2024, Winter 2025
Instructors: De Four-Wyre, Stephen (Fall) De Four-Wyre, Stephen (Winter)
Restriction: Open to U2 and U3 students.
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FINE 342 Corporate Finance (3 credits)
Overview
Finance : In-depth study of corporate finance, risk, diversification, portfolio analysis, and capital market theory.
Terms: Fall 2024, Winter 2025
Instructors: Beaumont, Paul; di Pietro, Vadim (Fall) Rivera, Thomas; Madan, Sujata (Winter)
Prerequisite: MGCR 341
Prerequisite Courses for Graduate Certificate in Accounting Students (42 credits)
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CCAU 511 Auditing 1 (3 credits)
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: Winter 2025
Instructors: There are no professors associated with this course for the 2024-2025 academic year.
Prerequisite: CCFC 512
Requirements for entry into the Graduate Diploma in Public Accountancy.
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CCFC 511 Financial Accounting 1 (3 credits)
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 2024, Winter 2025
Instructors: There are no professors associated with this course for the 2024-2025 academic year.
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CCFC 512 Financial Accounting 2 (3 credits)
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 2024, Winter 2025
Instructors: There are no professors associated with this course for the 2024-2025 academic year.
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CCFC 513 Financial Accounting 3 (3 credits)
Overview
Financial Accounting (CCE) : The underlying concepts and accounting treatment of inter-corporate investments, foreign currency, interim reporting and accounting for not-for-profit including a detailed examination of CPA Canada recommendations. Reporting of relevant financial information and the preparation of consolidated financial statements with emphasis on their economic substance rather than legal form.
Terms: Fall 2024, Winter 2025
Instructors: There are no professors associated with this course for the 2024-2025 academic year.
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CCLW 611 Business Law Concepts (3 credits)
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 2024
Instructors: There are no professors associated with this course for the 2024-2025 academic year.
Not open to students who have taken CCLW 511.
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CCMA 511 Managerial Accounting 1 (3 credits)
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 2024, Winter 2025
Instructors: There are no professors associated with this course for the 2024-2025 academic year.
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CCMA 522 Managerial Accounting 2 (3 credits)
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 and cost management. Process costing, cost linked to quality (spoilage, rework, scrap), joint products and transfer pricing are also included.
Terms: Fall 2024
Instructors: There are no professors associated with this course for the 2024-2025 academic year.
Prerequisite: CCMA 511
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CCMA 523 Managerial Accounting 3 (3 credits)
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: This course is not scheduled for the 2024-2025 academic year.
Instructors: There are no professors associated with this course for the 2024-2025 academic year.
Prerequisite: CCMA 522
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CCTX 511 Taxation 1 (3 credits)
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 2024, Winter 2025
Instructors: There are no professors associated with this course for the 2024-2025 academic year.
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CCTX 532 Taxation 2 (3 credits)
Overview
Tax (CCE) : Theoretical analysis of federal corporate taxation. Current issues in taxation will also be discussed and analyzed.
Terms: Fall 2024, Winter 2025
Instructors: There are no professors associated with this course for the 2024-2025 academic year.
Prerequisite: CCTX 511
CGA Requirement
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CFIN 512 Corporate Finance (3 credits)
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: This course is not scheduled for the 2024-2025 academic year.
Instructors: There are no professors associated with this course for the 2024-2025 academic year.
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CFIN 522 Applied Topics: Corporate Finance (3 credits)
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: This course is not scheduled for the 2024-2025 academic year.
Instructors: There are no professors associated with this course for the 2024-2025 academic year.
Prerequisite: CFIN 512
CGA Requirement
CMA Requirement
**Due to the intensive nature of this course, the standard add/drop and withdrawal deadlines do not apply. Add/drop is the second lecture day and withdrawal is the fourth lecture day.
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CMIS 641 Information Systems for Managers (3 credits)
Overview
Management Information Systems : Introduction to the importance of information systems (IS) and the digital transformation of companies from a managerial perspective. Overview of the strategic importance of information technology (IT) and IS, including implementing IS and IT projects for creating and capturing value and making companies more competitive. Consideration of managerial, informational, and technological issues arising from the use of IS, IT, and their respective processes. Application of a strategic framework for managing companies, especially digitized companies, more effectively.
Terms: Winter 2025
Instructors: There are no professors associated with this course for the 2024-2025 academic year.
Restrictions: Not open to students who have taken CMIS 541.
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CPL2 652 Strategic Management.
(3 credits)
Overview
Policy : Analysis of strategic thinking, problem-solving, decision-making in organizations in response to changing conditions. Exploration of directions and goals of private and public organizations, environments (social, political, technological, economic, and global factors), industry, and market structures, and organizational strengths and weaknesses that are critical for success in a changing environment.
Terms: Fall 2024, Winter 2025
Instructors: There are no professors associated with this course for the 2024-2025 academic year.
Restrictions: Not open to students who have taken CPL2 552, CPL2 552N1/N2, or CPL2 552J1/J2/J3.
Course may be offered in person or online with synchronous and asynchronous components.
Required Courses (24 credits)
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ACCT 653 Issues in Professional Accounting 1 (3 credits)
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: This course is not scheduled for the 2024-2025 academic year.
Instructors: There are no professors associated with this course for the 2024-2025 academic year.
Restriction: Open only to students in the Graduate Certificate in Professional Accounting.
**Due to the intensive nature of this course, the standard add/drop and withdrawal deadlines do not apply. Add/drop is the third lecture day and withdrawal is June 20, 2023.
*Desautels GCPA Prog students only. Intensive course. Add/drop May 23, w/withdrawal Jun 20.
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ACCT 654 Issues in Professional Accounting 2 (3 credits)
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: This course is not scheduled for the 2024-2025 academic year.
Instructors: There are no professors associated with this course for the 2024-2025 academic year.
Restriction: Open only to students in the Graduate Certificate in Professional Accounting.
**Due to the intensive nature of this course, the standard add/drop and withdrawal deadlines do not apply. Add/drop is the third lecture day and withdrawal is June 20, 2023.
*Desautels GCPA Prog students only. Intensive course. Add/drop May 25, w/withdrawal Jun 20.
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ACCT 663 Strategic Aspects of Accounting 1 (3 credits)
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: This course is not scheduled for the 2024-2025 academic year.
Instructors: There are no professors associated with this course for the 2024-2025 academic year.
Restriction:Open only to students in the Graduate Certificate in Professional Accounting.
**Due to the intensive nature of this course, the standard add/drop and withdrawal deadlines do not apply. Add/drop is the third lecture day and withdrawal is June 20, 2023.
*Desautels GCPA Prog students only. Intensive course. Add/drop May 23, w/withdrawal Jun 20.
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ACCT 664 Strategic Aspects of Accounting 2 (3 credits)
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: This course is not scheduled for the 2024-2025 academic year.
Instructors: There are no professors associated with this course for the 2024-2025 academic year.
Restriction: Open only to students in the Graduate Certificate in Professional Accounting.
**Due to the intensive nature of this course, the standard add/drop and withdrawal deadlines do not apply. Add/drop is the third lecture day and withdrawal is June 20, 2023.
*Desautels GCPA Prog students only. Intensive course. Add/drop May 25, w/withdrawal Jun 20.
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ACCT 695 Integrative Analysis (4 credits)
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: This course is not scheduled for the 2024-2025 academic year.
Instructors: There are no professors associated with this course for the 2024-2025 academic year.
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.
This is an intensive offering. In addition to Tuesday and Thursday evening classes, there will four (4) Saturday classes offered from 9 to 3 pm.
**Due to the intensive nature of this course, the standard add/drop and withdrawal deadlines do not apply. Add/drop is the second lecture day and withdrawal is the fourth lecture day.
*Desautels GCPA Prog students only. Intensive course. Add/drop May 17, w/withdrawal Jun 21.
**Due to the intensive nature of this course, the standard add/drop and withdrawal deadlines do not apply. Add/drop is the third lecture day and withdrawal is June 21, 2023.
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ACCT 699 Exam Preparation Seminar (8 credits)
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: This course is not scheduled for the 2024-2025 academic year.
Instructors: There are no professors associated with this course for the 2024-2025 academic year.
Complementary Courses (6 credits)
6 credits from the following:
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ACCT 683 Practice of Taxation (3 credits)
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 2024
Instructors: Marginson, Melissa (Fall)
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.
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ACCT 687 Assurance Services (3 credits)
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.
Terms: Fall 2024
Instructors: Abrams, Amanda (Fall)
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ACCT 689 Financial Business Analysis (3 credits)
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 2024-2025 academic year.
Instructors: There are no professors associated with this course for the 2024-2025 academic year.
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.
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ACCT 699 Exam Preparation Seminar (8 credits)
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: This course is not scheduled for the 2024-2025 academic year.
Instructors: There are no professors associated with this course for the 2024-2025 academic year.
