Accounting (Gr. Cert.) (30 credits)
Offered by: Administration & Governance
Program credit weight: 30
Program Description
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(3 credits)
| Course | Title | Credits |
|---|---|---|
| CACC 621 | Concepts of Financial Accounting. | 3 |
Concepts of Financial Accounting. Terms offered: Fall 2025, Winter 2026 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. | ||
Corequisite Courses (0-6 credits)
| Course | Title | Credits |
|---|---|---|
| CPL2 652 | Strategic Management. | 3 |
Strategic Management. Terms offered: Summer 2025, Fall 2025, Winter 2026 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. | ||
| CCFA 605 | Quantitative Methods for Accounting and Finance | 3 |
Quantitative Methods for Accounting and Finance Terms offered: Fall 2025 Focusing on accounting and finance applications, study of fundamental statistical concepts and tools used in the description and analysis of businesses and investments. Review of principles and results of the method used in estimating value of financial assets, namely Time Value of Money. Topics include descriptive statistics, probability theory, statistical inference, simple and compound interest, annuities, loans and bonds, equities and projects, and the cash flow additivity principle. | ||
Required Courses (27 credits)
| Course | Title | Credits |
|---|---|---|
| CCAU 611 | Auditing 1. | 3 |
Auditing 1. Terms offered: this course is not currently offered. 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. | ||
| CCFA 620 | Contemporary Finance 1 . | 3 |
Contemporary Finance 1 . Terms offered: Summer 2025, Fall 2025, Winter 2026 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. | ||
| CCFC 611 | Financial Accounting 1. | 3 |
Financial Accounting 1. Terms offered: Fall 2025 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 612 | Financial Accounting 2. | 3 |
Financial Accounting 2. Terms offered: Fall 2025 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 613 | Financial Accounting 3. | 3 |
Financial Accounting 3. Terms offered: Fall 2025 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. | ||
| CCMA 611 | Managerial Accounting 1. | 3 |
Managerial Accounting 1. Terms offered: Fall 2025 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. | ||
| CCMA 622 | Managerial Accounting 2. | 3 |
Managerial Accounting 2. Terms offered: Fall 2025 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. | ||
| CCTX 611 | Taxation 1. | 3 |
Taxation 1. Terms offered: Fall 2025 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. | ||
| CCTX 632 | Taxation 2. | 3 |
Taxation 2. Terms offered: Fall 2025 Theoretical analysis of federal corporate taxation. Current issues in taxation will also be discussed and analyzed. | ||
Complementary Courses (3 credits)
3 credits from the following:
| Course | Title | Credits |
|---|---|---|
| CCAU 612 | Auditing 2 | 3 |
Auditing 2 Terms offered: this course is not currently offered. Advanced and specialized subjects in auditing and assurance services essential for professional accountants. Emphasis on application and decision- making processes used by auditors. Topics include planning, risk assessment, evidence gathering, internal controls, and reporting. | ||
| CCLW 611 | Business Law Concepts. | 3 |
Business Law Concepts. Terms offered: Summer 2025, Fall 2025 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. | ||
| CEC2 632 | Business Economics. | 3 |
Business Economics. Terms offered: Summer 2025, Fall 2025, Winter 2026 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. | ||
| CMIS 641 | Information Systems for Managers. | 3 |
Information Systems for Managers. Terms offered: Winter 2026 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. | ||