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Cette majeure de 30 unités vise à répondre à la demande croissante pour que des options en comptabilité soient comprises dans le programme de B. Com.
Comptabilité : 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.
Trimestres : Automne 2013, Hiver 2014, Été 2014
Chargés de cours : Abrams, Ryan; Zajdman-Borden, Karen (Fall) Zajdman-Borden, Karen; Benk, Christopher (Winter) Davies, Brian Lindsay (Summer)
Prerequisite: MGCR 211
Comptabilité : 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.
Trimestres : Automne 2013, Hiver 2014, Été 2014
Chargés de cours : Cecere, Ralph; Degrace, Lynn (Fall) Singer, Zvi; Abrams, Ryan (Winter) Ryan, Kimberly (Summer)
Comptabilité : The role of management accounting information to support internal management decisions and to provide performance incentives.
Trimestres : Automne 2013, Hiver 2014, Été 2014
Chargés de cours : Giaccari, Domenic; Moschella, Walter (Fall) Giaccari, Domenic; Kalyta, Pavlo (Winter) Tenenbaum, Lawrence S (Summer)
Prerequisite: MGCR 211
Comptabilité : 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.
Trimestres : Automne 2013, Hiver 2014
Chargés de cours : Levy, Philippe; Lapointe, Deirdre (Fall) Susel, Roman; Zhang, Jingjing; Levy, Philippe (Winter)
Comptabilité : An introduction to the concepts underlying the Canadian tax system and how they are applied in relation to the taxation of individuals and businesses.
Trimestres : Automne 2013, Hiver 2014, Été 2014
Chargés de cours : Goldsman, Larry; Armanious, Joseph; Gauvin Oligny, Alexandra (Fall) Goldsman, Larry; Armanious, Joseph (Winter) Goldsman, Larry (Summer)
Prerequisite: MGCR 211
Comptabilité : 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.
Trimestres : Automne 2013, Hiver 2014
Chargés de cours : Cecere, Ralph; Susel, Roman (Fall) Cecere, Ralph (Winter)
Parmi les cours suivants :
Comptabilité : 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.
Trimestres : Automne 2013, Hiver 2014
Chargés de cours : Degrace, Lynn; Zhang, Sanjian (Fall) Degrace, Lynn; Singer, Zvi; Fortin, Steve (Winter)
Comptabilité : Models to determine firm value from accounting information and a broader perspective on key sources of information, key value drivers, in a setting where evaluating firm value is the ultimate purpose.
Trimestres : Hiver 2014
Chargés de cours : Goyette-Demers, Julien (Winter)
Prerequisite: ACCT 354.
Comptabilité : 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.
Trimestres : Automne 2013, Hiver 2014, Été 2014
Chargés de cours : Scott, Julia; Parent, Kevin Paul (Fall) Parent, Kevin Paul; Scott, Julia (Winter) Wilson, Jim (Summer)
Comptabilité : An in-depth study of Canadian accounting standards and how Canadian corporations apply them in their financial reporting.
Trimestres : Ce cours n’est pas au programme de l’année universitaire 2013-2014.
Chargés de cours : Aucun professeur n’est associé à ce cours pour l’année universitaire 2013-2014.
Comptabilité : 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.
Trimestres : Automne 2013, Hiver 2014
Chargés de cours : Levy, Philippe (Fall) Degrace, Lynn; Levy, Philippe (Winter)
Prerequisites: ACCT 361
Comptabilité : The foundations and practices of non-profit accounting for organizations including government, volunteer, charitable, health care and educational. The framework to evaluate and understand emerging issues.
Trimestres : Hiver 2014
Chargés de cours : Zajdman-Borden, Karen (Winter)
Comptabilité : 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.
Trimestres : Automne 2013, Hiver 2014, Été 2014
Chargés de cours : Parent, Kevin Paul; Zhang, Sanjian (Fall) Belafi, Trishia; Cecere, Ralph (Winter) Roan, Thu Huong (Summer)
Comptabilité : The modern internal audit approach including operational and management audit practices within the internal audit framework. Topics include objectives of an internal audit, communication by internal auditors, planning audit projects, audit of EDP systems, audit testing, operational areas.
Trimestres : Hiver 2014
Chargés de cours : Moschella, Walter (Winter)
Prerequisites: ACCT 475
Comptabilité : 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.
Trimestres : Hiver 2014
Chargés de cours : Marra, Giuseppina (Winter)
Prerequisites: ACCT 475
Comptabilité : 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.
Trimestres : Automne 2013, Hiver 2014, Été 2014
Chargés de cours : Goldsman, Larry; Triassi, Jack (Fall) Triassi, Jack; Goldsman, Larry (Winter) Triassi, Jack (Summer)
Prerequisite: ACCT 385