Program Requirements
The Graduate Certificate in Accounting focuses on the core competencies in accounting, including financial accounting, managerial accounting, taxation, auditing, and accounting information systems. This program is a preparation program for the CPA Professional Education Program (CPA PEP), to become a Chartered Professional Accountant (CPA).
Prerequisite Courses
(0-6 credits)
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CACC 621 Concepts of Financial Accounting (3 credits) *
Overview
Accountancy : Examination of accounting in a finance context, specifically, how to prepare, interpret, and make decisions based on accounting information, including the process of recording and reporting accounting transactions, the elements of financial statements, and the preparation of various financial statements.
Terms: Fall 2024, Winter 2025
Instructors: Noviello, Antoinette (Fall) Bouras, Jenny (Winter)
Not open to students who have taken CACC 521.
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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 2024, Winter 2025
Instructors: Kamali, Vahid (Fall) Kamali, Vahid (Winter)
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
Corequisite Courses
(0-6 credits)
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CMS2 621 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 2024, Winter 2025
Instructors: Rahbarnia, Farhad (Fall) Comeau, Vincent (Winter)
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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: Carriere-Acco, David (Fall) Gradek, John; Carriere-Acco, David (Winter)
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.
* 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 2025
Instructors: Ghetler, Jason (Winter)
Prerequisite: CCFC 512
Requirements for entry into the Graduate Diploma in Public Accountancy.
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CCFA 620 Contemporary Finance 1
(3 credits)
Overview
CCFA : Comprehensive overview of corporations and other businesses from the point of view of internal and external financial decisions, including how the risk and return measures associated with businesses are used in corporate decision making and in assembling investment portfolios. Introduction to behavioural factors in investments, the management of risk for the enterprise, and the emerging field of financial technology.
Terms: Fall 2024, Winter 2025
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 2024, Winter 2025
Instructors: Bouras, Jenny (Fall) Matarasso, Robert (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 2024, Winter 2025
Instructors: Saya, Younus (Fall) Saya, Younus (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 2024, Winter 2025
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: Fall 2024, Winter 2025
Instructors: Tenenbaum, Lawrence S (Fall) Noviello, Antoinette (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: Fall 2024, Winter 2025
Instructors: Bouras, Jenny (Fall) Tenenbaum, Lawrence S (Winter)
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 2024, Winter 2025
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 2024, Winter 2025
Instructors: Oliverio, Joseph (Fall) Oliverio, Joseph (Winter)
Prerequisite: CCTX 511
CGA Requirement
Complementary Courses (3 credits)
3 credits from the following:
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CCFA 635 Contemporary Finance 2
(3 credits)
Overview
CCFA : Comprehensive and extended overview of corporations and other businesses from the point of view of internal and external financial decisions, including how the split of raised capital between equity and debt, as well as a firm’s policy for returning benefits to shareholders, are used in corporate decision making and in assembling investment portfolios. Consideration of mergers and acquisitions, and further exploration of behavioral finance, governance and sustainability, and the management of both individual and institutional investment portfolios.
Terms: Winter 2025
Instructors: Campbell, Jason (Winter)
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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: Sepinwall, Bernard (Fall)
Not open to students who have taken CCLW 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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CEC2 632 Business Economics (3 credits)
Overview
Economics (CCE) : Overview of microeconomic tools and analytic approaches for business decision-making. Topics include analysis of demand, supply and markets, production, costing and pricing decisions, market structure, competition, and strategy. Macroeconomic indicators, forecasting, and policy and their effect on the business environment overall.
Terms: Fall 2024, Winter 2025
Instructors: Sheikholeslami Salmasi, K; Matziorinis, Ken (Fall) Matziorinis, Ken (Winter)
Not open to students who have taken CEC2 532.
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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: Motaghi, Hamed (Winter)
Restrictions: Not open to students who have taken CMIS 541.
