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CCFA 595 Special Topics in Finance. (3 credits)
Automne 2019
Advanced specialized course that exposes students to emerging and current trends in the finance area.
CCFC 511 Financial Accounting 1. (3 credits)
Hiver 2019, Printemps/Été 2019, Automne 2019, Hiver 2020
Theoretical and practical foundation of financial reporting, specifically focusing on the accounting concepts, the accounting process, revenue and asset recognition, their measurement and disclosure.
CCFC 512 Financial Accounting 2. (3 credits)
Hiver 2019, Automne 2019, Hiver 2020
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.
CCFC 513 Financial Accounting 3. (3 credits)
Hiver 2019, Automne 2019, Hiver 2020
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.
CCFC 514 Accounting Theory and Practice. (3 credits)
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.
CCFC 515 Issues in Professional Practice 1. (3 credits)
Practical and concrete application of certain accounting aspects with a view to solving problems faced by businesses by developing the skills required to take decisive action in various business situations, including mergers and acquisitions, asset/business valuations, financial analyses, companies in difficulty and tax/estate planning.
CCFC 516 Forensic Accounting. (3 credits)
Forensic accounting including legislative and regulatory approaches to economic crime; accountants' professional legal responsibilities concerning error and fraud detection during engagements; and fraud prevention, detection and management.
CCFC 520 Issues in Professional Practice 2. (3 credits)
Skills required to provide advisory and public accounting services specifically addressing ethical issues for public accountants, engagement risks and strategies, financial reporting requirements and new developments in GAAP and GAAS.
CCFC 521 Corporate Governance. (3 credits)
How existing corporate governance systems, wealth creation, business viability and living standards are interconnected. Shareholder power, stakeholder rights and privileges, and who ultimately holds power and how such power should be delegated are also addressed.
CCFC 522 Strategic Financial Management. (3 credits)
Strategic financial management skills focusing on growth strategies, financing structures, financial risk management, control mechanism design and performance evaluations from the perspective of the professional accountant internal to the organization.
CCFC 523 Public Accountancy. (3 credits)
The course prepares students for public accounting responsibilities. Topics include diagnostic analysis of financial information integrity, accounting manipulations, asset measurement and technological hazards, mandate planning, risk assessment, gathering and evaluating audit evidence and reporting results of engagement. Case studies will be used to study public accountancy.
CCFC 590 Topics in Accounting and Auditing. (3 credits)
Specialized course covering an advanced topic in the accounting and auditing areas selected from current issues or themes in literature.
CCLW 300 Public Administration and Law for Indigenous Peoples. (3 credits)
This course focuses on the development, implementation and administration of government policies and its role in enhancing community economic development. The course will focus on approaches, practices and multi-disciplinary skills needed for efficient and ethical administration, the laws and regulations governing these practices, and ways to develop effective relationships with industry and government.
CCLW 511 Law 1. (3 credits)
Automne 2019, Printemps/Été 2020
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.
CCLW 640 Tax Aspects of Litigation. (3 credits)
In-depth study of the relevant tax issues specific to litigation support services. Topics include measurements and treatment of damages; damages for breach of contract and tort; the process of civil action; personal injury; wrongful dismissal; real estate; disputes between corporations and their shareholders; disputes between members of partnerships; bankruptcies; separation and divorce; appeals; structured settlements. Cases will be used to illustrate concepts.
CCLW 641 Taxation Research Methodology. (3 credits)
Familiarization with primary sources of income tax law, interpretations, circulars, court case decisions and research indices. Exercises and casework will be used extensively to gather, organize and integrate research data, interpret information and communicate results. Casework will focus on business, personal and property tax law. Knowledge of the use of research databases is essential.
CCLW 643 U.S. Taxation. (3 credits)
U.S. Federal, State and local taxation. Topics include individuals; corporations; corporate distribution techniques; corporate reorganizations; tax-free transactions; purchase and sale of businesses; corporations; real estate; partnerships; estate and gift tax; and current developments.
CCLW 644 Corporate Reorganizations. (3 credits)
A study of the theoretical and technical bases of tax issues surrounding corporate reorganizations and distribution of surplus. Topics include in-depth analysis of rollovers; paid up capital; butterfly transactions; amalgamations and windups; losses; takeovers and purchase and sale of business; partnership rollovers; international rollovers; judicial restraints on tax planning for reorganizations; estate planning for individuals and partnerships; trusts; and executive compensation and retirement planning.
CCLW 645 Taxation: Partnerships and Trusts. (3 credits)
The following topics will be covered within a business decision making framework: the structure and development of partnership vehicles and trusts from a legal and tax perspective; computation of income; transfer of property to and from partnerships and trusts; tax free rollovers; the effect of death, retirement and non resident status; review of specific tax rules and deeming provisions; tax planning and implementation.
CCMA 511 Managerial Accounting 1. (3 credits)
Hiver 2019, Automne 2019, Hiver 2020
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.

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