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Program Requirements
The Diploma in Accounting aims to provide students with competencies in the frontiers of accounting using learner-centered instructional methods. It is designed to provide training in the techniques and nuances expected of a successful professional 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.
Prerequisite and corequisite courses are not included in the total credit requirement for the program.
Prerequisites
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CACC 521 Concepts of Financial Accounting (3 credits) *
Overview
Accountancy : 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.
Terms: Fall 2021, Winter 2022
Instructors: Murray, Michael George (Fall) Murray, Michael George (Winter)
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CMS2 500 Mathematics for Management (3 credits) *
Overview
Management Science (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
Terms: Fall 2021, Winter 2022, Summer 2022
Instructors: Abdenbi, Brahim (Fall) Abdenbi, Brahim (Winter) Kamali, Vahid (Summer)
Prerequisite: CMSC 000
Note: "Mathematics for Management" must be completed in the first semester of the Diploma in Management program.
* or the Exemption by Examination Test
Corequisites
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CMS2 521 Applied Management Statistics (3 credits) *
Overview
Management Science (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.
Terms: Fall 2021, Winter 2022, Summer 2022
Instructors: Kelome, Djivede (Fall) Kelome, Djivede (Winter) Kelome, Djivede (Summer)
Prerequisite: CMS2 500 or the Exemption by Examination Test
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CPL2 552 Strategic Management (3 credits)
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 2021, Winter 2022
Instructors: Hollingworth, Mark (Fall) Hollingworth, Mark (Winter)
Prerequisite: Advanced student
* or the Exemption by Examination Test
Required Courses (27 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 2022, Summer 2022
Instructors: Hindo, Rima (Winter) Cecere, Ralph (Summer)
Prerequisite: CCFC 512
Requirements for entry into the Graduate Diploma in Public Accountancy.
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CCFA 520 Theory of Capital Structure and Corporate Finance 1 (3 credits)
Overview
CCFA : This course introduces students to the liabilities and shareholders鈥� equity section of the balance sheet. The optimal balance between debt and equity given the company鈥檚 sector operations and the economy are analyzed. Furthermore, corporate finance topics including net present value, project finance, and others are reviewed in depth to help prepare students for the Level 1 CFA exam.
Terms: Fall 2021, Winter 2022
Instructors: Lima, Eduardo (Fall) Lima, Eduardo (Winter)
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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 2021, Winter 2022
Instructors: Cecere, Ralph (Fall) Cecere, Ralph (Winter)
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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 2021, Winter 2022
Instructors: Cecere, Ralph (Fall) Cecere, Ralph (Winter)
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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 2021, Winter 2022
Instructors: Wilson, Jim (Fall) Wilson, Jim (Winter)
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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: Winter 2022
Instructors: Tenenbaum, Lawrence S (Winter)
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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: Summer 2022
Instructors: Tenenbaum, Lawrence S (Summer)
Prerequisite: CCMA 511
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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 2021, Winter 2022
Instructors: Armanious, Joseph (Fall) Armanious, Joseph (Winter)
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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 2021, Winter 2022
Instructors: Oliverio, Joseph (Fall) Oliverio, Joseph (Winter)
Prerequisite: CCTX 511
CGA Requirement
Complementary Course (3 credits)
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CCAU 520 External Auditing (3 credits)
Overview
Auditing (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.
Terms: This course is not scheduled for the 2021-2022 academic year.
Instructors: There are no professors associated with this course for the 2021-2022 academic year.
Prerequisite: CCAU 511
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CCFA 535 Theory of Capital Structure and Corporate Finance 2 (3 credits)
Overview
CCFA : The objective of this course is to study the major decision-making areas of managerial finance and selected topics in financial theory. The course reviews the theory and empirical evidence related to the investment and financing policies of the firm, and attempts to develop decision-making ability in these areas. The course includes an analysis of leasing decisions, mergers and acquisitions, corporate reorganization, financial planning and working capital management, and other selected topics including investment decision-making under uncertainty, cost of capital, capital structure, pricing of selected financial instruments and corporate liabilities, and dividend policy.
Terms: Winter 2022
Instructors: Campbell, Jason (Winter)
Prerequisite: CCFA 520
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CCFC 590 Topics in Accounting and Auditing (3 credits)
Overview
Financial Accounting (CCE) : Specialized course covering an advanced topic in the accounting and auditing areas selected from current issues or themes in literature.
Terms: This course is not scheduled for the 2021-2022 academic year.
Instructors: There are no professors associated with this course for the 2021-2022 academic year.
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CCLW 511 Law 1 (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 2021, Summer 2022
Instructors: Sepinwall, Bernard (Fall) Sepinwall, Bernard (Summer)
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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: Summer 2022
Instructors: Hindo, Rima (Summer)
Prerequisite: CCMA 522
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CEC2 532 Business Economics (3 credits)
Overview
Economics (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.
Terms: Fall 2021, Winter 2022
Instructors: Sheikholeslami Salmasi, K; Matziorinis, Ken (Fall) Sheikholeslami Salmasi, K (Winter)
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CMIS 541 Information Systems for Managers (3 credits)
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 2022
Instructors: Motaghi, Hamed (Winter)
School of Continuing Studies—2021-2022 (last updated May. 27, 2021) (disclaimer)
