Nota : Ceci est la version 2014–2015 de l’annuaire électronique. Veuillez mettre à jour l’année dans la barre d’adresse de votre navigateur pour une version plus récente de cette page, ou cliquez ici pour consulter l'annuaire la plus récente.
Le Certificat de deuxième cycle en comptabilité professionnelle est un programme de formation professionnelle (PFP) accrédité par l’Ordre des comptables professionnels agréés du Québec. Le programme prépare l'étudiant à faire carrière comme comptable professionnel et à se présenter à l’examen final commun pancanadien menant au titre de CPA. Il permet à l'étudiant d'acquérir les compétences professionnelles reconnues sur la scène nationale et internationale. L'étudiant se familiarise avec les théories et les problèmes pratiques les plus récents et peut se spécialiser en comptabilité publique (assurance), en mesure de la performance, en fiscalité ou en analyse financière d'entreprise. Ce programme peut être suivi soit à temps plein à la Faculté de gestion Desautels ou à temps partiel à l’École d’éducation permanente.
(minimum B- requis)
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 2014, Hiver 2015, Été 2015
Chargés de cours : Tsang, Desmond; Belafi, Trishia (Fall) Zajdman-Borden, Karen; Cecere, Ralph (Winter) Cecere, Ralph (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 2014, Hiver 2015, Été 2015
Chargés de cours : Cecere, Ralph (Fall) Rabier, MaryJane; Cecere, Ralph; Abrams, Ryan (Winter) Tenenbaum, Lawrence S (Summer)
Comptabilité : The role of management accounting information to support internal management decisions and to provide performance incentives.
Trimestres : Automne 2014, Hiver 2015, Été 2015
Chargés de cours : Noviello, Antoinette; Parent, Kevin Paul (Fall) Schacter, Jonathan; Kalyta, Pavlo (Winter) Schacter, Jonathan (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 2014, Hiver 2015
Chargés de cours : Levy, Philippe; Lapointe, Deirdre (Fall) Lapointe, Deirdre; Zhang, Jingjing (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 2014, Hiver 2015, Été 2015
Chargés de cours : Goldsman, Larry; Raco, Maria (Fall) Goldsman, Larry; Raco, Maria (Winter) Goldsman, Larry (Summer)
Prerequisite: MGCR 211
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 2014, Hiver 2015, Été 2015
Chargés de cours : Scott, Julia; Degrace, Lynn (Fall) Degrace, Lynn; Scott, Julia (Winter) Wilson, Jim (Summer)
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 2014, Hiver 2015, Été 2015
Chargés de cours : Levy, Philippe; Degrace, Lynn (Fall) Degrace, Lynn; Levy, Philippe (Winter) Degrace, Lynn (Summer)
Prerequisites: ACCT 361
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 2014, Hiver 2015, Été 2015
Chargés de cours : Roan, Thu Huong; Cecere, Ralph (Fall) Hindo, Rima; Cecere, Ralph (Winter) Hindo, Rima (Summer)
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 2014, Hiver 2015
Chargés de cours : Goldsman, Larry; Oliverio, Joseph (Fall) Oliverio, Joseph; Goldsman, Larry (Winter)
Prerequisite: ACCT 385
Gestion d'affaires : An introduction to the legal system and basic legal principles affecting business. Tort negligence, contracts, forms of business organization, creditors' rights and bankruptcy.
Trimestres : Automne 2014, Hiver 2015, Été 2015
Chargés de cours : Cox, Robert; Perreault, Jocelyn (Fall) Cox, Robert; Perreault, Jocelyn (Winter) Sepinwall, Bernard (Summer)
Restriction: This course cannot be double-counted from the Certificate in Management.
Continuing Studies: requirement for CMA, CGA, the Canadian Institute of Management
Finance : In-depth study of corporate finance, risk, diversification, portfolio analysis, and capital market theory.
Trimestres : Automne 2014, Hiver 2015, Été 2015
Chargés de cours : Aboulamer, Anas; di Pietro, Vadim (Fall) Aboulamer, Anas; Bouvard, Matthieu; Madan, Sujata (Winter) Gregoriou, Greg; Hammami, Larbi (Summer)
Audit (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.
Trimestres : Automne 2014, Hiver 2015, Été 2015
Chargés de cours : Roan, Thu Huong (Fall) Hindo, Rima (Winter) Hindo, Rima (Summer)
Prerequisite: CCFC 512
CGA Requirement
CMA Requirement
Requirements for entry into the Graduate Diploma in Public Accountancy.
Comptabilité financière (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.
Trimestres : Automne 2014, Hiver 2015, Été 2015
Chargés de cours : Abrams, Ryan (Fall) Belafi, Trishia (Winter) Cecere, Ralph (Summer)
Prerequisite: CACC 521
Comptabilité financière (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.
Trimestres : Automne 2014, Hiver 2015, Été 2015
Chargés de cours : Cecere, Ralph (Fall) Abrams, Ryan; Cecere, Ralph (Winter) Abrams, Ryan (Summer)
Prerequisite: CCFC 511
Comptabilité financière (CCE) : 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.
Trimestres : Automne 2014, Hiver 2015, Été 2015
Chargés de cours : Wilson, Jim (Fall) Wilson, Jim (Winter) Wilson, Jim (Summer)
Prerequisite: CCFC 512
Droit (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.
Trimestres : Automne 2014, Hiver 2015, Été 2015
Chargés de cours : Cox, Robert (Fall) Cox, Robert (Winter) Sepinwall, Bernard (Summer)
Comptabilité analytique : 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.
Trimestres : Automne 2014, Hiver 2015, Été 2015
Chargés de cours : Giaccari, Domenic (Fall) Noviello, Antoinette (Winter) Schacter, Jonathan (Summer)
Prerequisite: CACC 521
Comptabilité analytique : Building on Managerial Accounting I, this course examines the processes used by management to make decisions relating to business operations; investments; financing (including income tax implications); bankruptcy; liquidation and receivership. Business and Securities Valuation Techniques and considerations; and operations management techniques and considerations are included.
Trimestres : Automne 2014, Hiver 2015
Chargés de cours : Tenenbaum, Lawrence S (Fall) Tenenbaum, Lawrence S (Winter)
Prerequisite: CCMA 511
CGA Requirement
CMA Requirement
Requirements for entry into the Graduate Diploma in Public Accountancy
Comptabilité analytique : 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.
Trimestres : Automne 2014, Hiver 2015, Été 2015
Chargés de cours : Degrace, Lynn (Fall) Degrace, Lynn (Winter) Degrace, Lynn (Summer)
Prerequisite: CCMA 522
Taxes (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.
Trimestres : Automne 2014, Hiver 2015, Été 2015
Chargés de cours : Armanious, Joseph (Fall) Armanious, Joseph (Winter) Goldsman, Larry (Summer)
Taxes (CCE) : The theory, techniques and considerations in federal corporate taxation will be analyzed. Federal sales tax; provincial sales tax and current issues in taxation will also be discussed.
Trimestres : Automne 2014, Hiver 2015
Chargés de cours : Oliverio, Joseph (Fall) Triassi, Jack (Winter)
Prerequisite: CCTX 511
CGA Requirement
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.
Trimestres : Automne 2014, Hiver 2015, Été 2015
Chargés de cours : Jassim, Raad; Slater-Santini, Julie (Fall) Moschella, Jason (Winter) Jassim, Raad (Summer)
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.
Trimestres : Automne 2014, Hiver 2015, Été 2015
Chargés de cours : Aboulamer, Anas (Fall) Aboulamer, Anas (Winter) Gregoriou, Greg (Summer)
Prerequisite: CFIN 512
CGA Requirement
CMA Requirement
Gestion des systèmes d'information : 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.
Trimestres : Hiver 2015
Chargés de cours : Soliman, Moataz (Winter)
Politique : 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.
Trimestres : Automne 2014, Hiver 2015
Chargés de cours : Hollingworth, Mark (Fall) Hollingworth, Mark (Winter)
Prerequisite: Advanced student
* l'unité de valeur de ce cours est zéro (0).
Comptabilité : 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.
Trimestres : Automne 2014, Été 2015
Chargés de cours : Monty, Pascale-Isabelle; Gauvin Oligny, Alexandra; Parent, Kevin Paul (Fall) Parent, Kevin Paul; Pimentel, Erica; Gauvin Oligny, Alexandra (Summer)
Restriction: Open only to students in the Graduate Certificate in Professional Accounting.
Comptabilité : 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.
Trimestres : Hiver 2015, Été 2015, Automne 2014
Chargés de cours : Abrams, Ryan; Rosen, Melissa; Gendron, Bob (Winter) Gauvin Oligny, Alexandra; Kane, James (Summer) Fortin, Steve; Parent, Kevin Paul (Fall)
Restriction: Open only to students in the Graduate Certificate in Professional Accounting.
Comptabilité : 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.
Trimestres : Automne 2014, Été 2015
Chargés de cours : Discepola, Diana; Moschella, Walter; McGraw, Janice; Scott, Julia; Welscheid, Samantha (Fall) Scott, Julia; Moschella, Walter; Discepola, Diana (Summer)
Restriction:Open only to students in the Graduate Certificate in Professional Accounting.
Comptabilité : 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.
Trimestres : Hiver 2015, Été 2015, Automne 2014
Chargés de cours : Discepola, Diana; Deegan, Marc (Winter) Scott, Julia; Abrams, Ryan (Summer) Scott, Julia; Abrams, Ryan (Fall)
Restriction: Open only to students in the Graduate Certificate in Professional Accounting.
Comptabilité : 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.
Trimestres : Été 2015
Chargés de cours : Scott, Julia; Cote, Matthew (Summer)
Comptabilité : 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.
Trimestres : Été 2015
Chargés de cours : Scott, Julia (Summer)
Prerequisites:Any two courses of the following: ACCT 683, ACCT 685, ACCT 687, ACCT 689.
Corequisite: ACCT 695
A fee of $2,000.00 is charged to all students enrolled in this non-credit course to cover the cost of case preparation, individualized debriefing sessions and a variety of seminars to deal with topics ranging from proper studying to technical refreshers on new standards. Students who have taken this course prior to summer 2014 must take the course again to satisfy the requirement for it in the Graduate Certificate in Professional Accounting.
Restrictions: Open only to students in the Graduate Certificate in Professional Accounting.
CFE Prep Seminar ACCT 699 for MG (Desautels Faculty of Management) only.
Web add deadline is May 6, 2015 which is before the start of the seminar
No web withdrawal allowed.
The seminar will be held on May 7, 12, 13, 21, 26, 27, June 3, 17, 18, 23, 25, July 2, 8, 13, 15, 20, 21, 23, 27 & 28.
Comptabilité : 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.
Trimestres : Automne 2014
Chargés de cours : Gauvin Oligny, Alexandra; Pimentel, Erica; Lawee, Erica (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.
Comptabilité : Applying conceptual frameworks for strategy, governance, risk, and performance in complex settings. Contributing to strategic decision-making, supporting effective governance, managing and mitigating risk, and assessing overall performance management. Focusing on improving performance and delivering sustainable value.
Trimestres : Ce cours n’est pas au programme de l’année universitaire 2014-2015.
Chargés de cours : Aucun professeur n’est associé à ce cours pour l’année universitaire 2014-2015.
Open only to students in the Graduate Certificate in Professional Accounting (GCPA) program.
Students who have received credit for this course prior to Summer 2014 must take the course again to obtain credit for it in the Graduate Certificate in Professional Accounting.
Comptabilité : 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. While this course is primarily designed for students who wish to practise public accounting or to work in internal audit, it would be beneficial to a wide range of students because it focuses on the key concepts of auditing, such as risk, materiality, and internal control, which are concepts that have broad application.
Trimestres : Automne 2014
Chargés de cours : Héroux, Mariève; Rosen, Melissa (Fall)
Comptabilité : 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.
Trimestres : Ce cours n’est pas au programme de l’année universitaire 2014-2015.
Chargés de cours : Aucun professeur n’est associé à ce cours pour l’année universitaire 2014-2015.
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.