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Note: This is the 2022–2023 eCalendar. Update the year in your browser's URL bar for the most recent version of this page, or .

Baccalauréat en commerce (B. Com.) majeure en comptabilité (66 unités)

Offered by: Gestion     Degree: Baccalauréat en commerce

Program Requirements

Les exigences de la profession de CPA sont uniquement la responsabilité des étudiants et varient d'une institution à l'autre. Veuillez noter que ces exigences peuvent changer sans préavis.

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.

Cours obligatoires (54 unités)

Tronc commun en gestion (36 unités)

  • ECON 295 Macroeconomic Policy (3 unités)

    Offered by: Économie (Arts et service social)

    Vue d'ensemble

    Économie (Arts) : This applied macroeconomics course focuses on current and recurrent macroeconomic issues important in understanding the public policy environment in which firms make their decisions. Topics include national accounts; national income determination; economic growth and fluctuations; money, monetary policy and financial markets; international trade and finance.

    Terms: Automne 2022, Hiver 2023

    Instructors: El-Attar Vilalta, Mayssun (Fall) El-Attar Vilalta, Mayssun; Lander, Moshe (Winter)

    • Corequisite: MGCR 293

    • Restriction: For B.Com. students

    • Restriction: Not open to students who have taken or are taking ECON 209, ECON 330D1/D2 or ECON 352D1/D2.

    • Continuing Studies: requirement for CMA, CGA, I.C.B., the EA of AACI, and the CRA

    • Continuing Studies: not open to full-time day students

  • MGCR 211 Introduction to Financial Accounting (3 unités)

    Offered by: Gestion (Gestion)

    Vue d'ensemble

    Tronc commun de gestion : The role of financial accounting in the reporting of the financial performance of a business. The principles, components and uses of financial accounting and reporting from a user's perspective, including the recording of accounting transactions and events, the examination of the elements of financial statements, the preparation of financial statements and the analysis of financial results.

    Terms: Automne 2022, Hiver 2023, Été 2023

    Instructors: Zhang, Jingjing; Oh, Seunghwan; Roh, Yongoh (Fall) Lee, Dongyoung (Winter) Duan, Ken (Summer)

    • Restriction: Not open to U0 students.

  • MGCR 222 Introduction to Organizational Behaviour (3 unités)

    Offered by: Gestion (Gestion)

    Vue d'ensemble

    Tronc commun de gestion : Individual motivation and communication style; group dynamics as related to problem solving and decision making, leadership style, work structuring and the larger environment. Interdependence of individual, group and organization task and structure.

    Terms: Automne 2022, Hiver 2023, Été 2023

    Instructors: Gauvin, Tatiana; Westgate, Chantal; Blanchette, Simon; Jacob, Florence; Gounden Rock, Alyson; Abbott, Michael (Fall) Galperin, Roman; Dakhlallah, Diana; Ody-Brasier, Amandine (Winter) Westgate, Chantal (Summer)

    • Restriction: Not open to U0 students.

  • MGCR 271 Business Statistics (3 unités)

    Offered by: Gestion (Gestion)

    Vue d'ensemble

    Tronc commun de gestion : Statistical concepts and methodology, their application to managerial decision-making, real-life data, problem-solving and spreadsheet modeling. Topics include: descriptive statistics; normal distributions, sampling distributions and estimation, hypothesis testing for one and two populations, goodness of fit, analysis of variance, simple and multiple regression.

    Terms: Automne 2022, Hiver 2023, Été 2023

    Instructors: Lima, Eduardo; Miao, Sentao; Frieden, Gabriel (Fall) Frieden, Gabriel (Winter) Matte, Jean-Sébastien (Summer)

    • Prerequisite: MATH 122 and 123 or equivalent

    • Restriction: Not open to U0 students. Not open to students who have taken or are taking MATH 204, MATH 324, PSYC 204, ECON 227, ECON 257.

    • You may not be able to receive credit for this course and other statistic courses. Be sure to check the Course Overlap section under Faculty Degree Requirements in the Arts or Science section of the Calendar.

  • MGCR 293 Managerial Economics (3 unités)

    Offered by: Gestion (Gestion)

    Vue d'ensemble

    Tronc commun de gestion : The course focuses on the application of economic theory to management problems and the economic foundations of marketing, finance, and production. Attention is given to the following topics: price and cost analysis; demand and supply analysis, conditions of competition.

    Terms: Automne 2022, Hiver 2023

    Instructors: Sidthidet, Taweewan; NIZAMI, TARIQ (Fall) Sidthidet, Taweewan (Winter)

  • MGCR 331 Information Systems (3 unités)

    Offered by: Gestion (Gestion)

    Vue d'ensemble

    Tronc commun de gestion : Introduction to principles and concepts of information systems in organizations. Topics include information technology, transaction processing systems, decision support systems, database and systems development. Students are required to have background preparation on basic micro computer skills including spreadsheet and word-processing.

    Terms: Automne 2022, Hiver 2023

    Instructors: Taherizadeh, Amir; Tanguay, Sol (Fall) Tanguay, Sol; Havakhor, Taha (Winter)

    • Restriction: Not open to U0 students.

  • MGCR 341 Introduction to Finance (3 unités)

    Offered by: Gestion (Gestion)

    Vue d'ensemble

    Tronc commun de gestion : An introduction to the principles, issues, and institutions of Finance. Topics include valuation, risk, capital investment, financial structure, cost of capital, working capital management, financial markets, and securities.

    Terms: Automne 2022, Hiver 2023, Été 2023

    Instructors: De Motta, Adolfo (Fall) Madan, Sujata; di Pietro, Vadim (Winter) di Pietro, Vadim (Summer)

    • Corequisite: MGCR 271 or equivalent

    • Restriction: Not open to U0 students.

  • MGCR 352 Principles of Marketing (3 unités)

    Offered by: Gestion (Gestion)

    Vue d'ensemble

    Tronc commun de gestion : Introduction to marketing principles, focusing on problem solving and decision making. Topics include: the marketing concept; marketing strategies; buyer behaviour; Canadian demographics; internal and external constraints; product; promotion; distribution; price. Lectures, text material and case studies.

    Terms: Automne 2022, Hiver 2023, Été 2023

    Instructors: Han, DaHee; Sarigollu, Emine; Cyrius, Fabienne; Forget, Marie-Elyse (Fall) Doré, Bruce; Zhao, Clarice; Cyrius, Fabienne (Winter) Shi, Tianfeng (Summer)

    • Restrictions: Open to U1, U2, U3 students.

  • MGCR 360 Social Context of Business (3 unités)

    Offered by: Gestion (Gestion)

    Vue d'ensemble

    Tronc commun de gestion : This course examines how business interacts with the larger society. It explores the development of modern capitalist society, and the dilemmas that organizations face in acting in a socially responsible manner. Students will examine these issues with reference to sustainable development, business ethics, globalization and developing countries, and political activity.

    Terms: Automne 2022, Hiver 2023, Été 2023

    Instructors: Holmgren, Lindsay; Mohammadi, Hanieh; Moyal, Jonathan; Horner, Hervé Robert (Fall) Holmgren, Lindsay; Horner, Hervé Robert; Allaster, John; Moyal, Jonathan (Winter) Moloney, Kate (Summer)

    • Restriction: Open to U2 and U3 students.

  • MGCR 382 International Business (3 unités)

    Offered by: Gestion (Gestion)

    Vue d'ensemble

    Tronc commun de gestion : An introduction to the world of international business. Economic foundations of international trade and investment. The international trade, finance, and regulatory frameworks. Relations between international companies and nation-states, including costs and benefits of foreign investment and alternative controls and responses. Effects of local environmental characteristics on the operations of multi-national enterprises.

    Terms: Automne 2022, Hiver 2023

    Instructors: Melville, Donald; Lee, Jared (Fall) Melville, Donald; Lee, Jared (Winter)

    • Restriction: Not open to U0 students.

  • MGCR 423 Strategic Management (3 unités)

    Offered by: Gestion (Gestion)

    Vue d'ensemble

    Tronc commun de gestion : An integrative and interdisciplinary introduction to strategy formation and execution. Concepts, tools, and practical application to understand how firms leverage resources and capabilities to gain competitive advantage in dynamic, contemporary industries. Strategic positioning, organizational design, and managerial action for the long-term success of businesses and positive social and ecological outcomes.

    Terms: Automne 2022, Hiver 2023, Été 2023

    Instructors: An, Kwangjun; Melville, Donald; Moore, Karl; Lee, Yoojin; Zavosh, Ghahhar (Fall) Zavosh, Ghahhar; Lyubman, Liliya; Moore, Karl (Winter) Zavosh, Ghahhar (Summer)

    • Restriction: Open to U2, U3 students only

  • MGCR 472 Operations Management (3 unités)

    Offered by: Gestion (Gestion)

    Vue d'ensemble

    Tronc commun de gestion : Design, planning, establishment, control, and improvement of the activities/processes that create a firm's final products and/or services. The interaction of operations with other business areas will also be discussed. Topics include forecasting, product and process design, waiting lines, capacity planning, inventory management and total quality management.

    Terms: Automne 2022, Hiver 2023, Été 2023

    Instructors: Ding, Yichuan Daniel; Bekci, Recep Yusuf (Fall) Hariss, Rim; Cohen, Maxime; Glew, Rob (Winter) Önen Öz, Sena (Summer)

    • Prerequisite: MGCR 271 or equivalent

    • Restriction: Open to U1, U2, U3 students.

Majeure (18 unités)

  • ACCT 351 Intermediate Financial Accounting 1 (3 unités)

    Offered by: Gestion (Gestion)

    Vue d'ensemble

    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.

    Terms: Automne 2022, Hiver 2023

    Instructors: Cecere, Ralph (Fall) Marginson, Melissa (Winter)

  • ACCT 352 Intermediate Financial Accounting 2 (3 unités)

    Offered by: Gestion (Gestion)

    Vue d'ensemble

    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.

    Terms: Automne 2022, Hiver 2023

    Instructors: Abrams, Amanda (Fall) Abrams, Amanda (Winter)

  • ACCT 361 Management Accounting (3 unités)

    Offered by: Gestion (Gestion)

    Vue d'ensemble

    Comptabilité : The role of management accounting information to support internal management decisions and to provide performance incentives.

    Terms: Automne 2022, Hiver 2023

    Instructors: Cecere, Ralph (Fall) Cecere, Ralph (Winter)

  • ACCT 362 Cost Accounting (3 unités)

    Offered by: Gestion (Gestion)

    Vue d'ensemble

    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.

    Terms: Automne 2022, Hiver 2023

    Instructors: Levy, Philippe (Fall) Levy, Philippe (Winter)

  • ACCT 385 Principles of Taxation (3 unités)

    Offered by: Gestion (Gestion)

    Vue d'ensemble

    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.

    Terms: Automne 2022, Hiver 2023

    Instructors: Joshi, Preetika (Fall) Wenzel, Brian (Winter)

  • ACCT 455 Development of Accounting Thought (3 unités)

    Offered by: Gestion (Gestion)

    Vue d'ensemble

    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.

    Terms: Hiver 2023

    Instructors: Ma, Guang (Winter)

Cours complémentaires (12 unités)

Revision, juin 2022. Start of revision.

Parmi les cours suivants :

  • ACCT 354 Financial Statement Analysis (3 unités)

    Offered by: Gestion (Gestion)

    Vue d'ensemble

    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.

    Terms: Automne 2022, Hiver 2023

    Instructors: Cote, Matthew (Fall) Cote, Matthew (Winter)

  • ACCT 401 Sustainability and Environmental Accounting (3 unités)

    Offered by: Gestion (Gestion)

    Vue d'ensemble

    Comptabilité : Developing measures of corporate environmental performance, assessing their reliability and reporting to external stakeholders. Using sustainability metrics in strategic and operational business decisions. Implementing and utilizing Environmental management systems and standards. Managing corporate environmental risks and accounting for environmental costs. Environmental auditing.

    Terms: Automne 2022

    Instructors: Eddine, Halima (Fall)

    • Prerequisite: MGCR 211

    • Open only to U2 and U3 students.

  • ACCT 434 Topics in Accounting 1 (3 unités)

    Offered by: Gestion (Gestion)

    Vue d'ensemble

    Comptabilité : Topics will be selected from current issues in the Accounting Area.

    Terms: This course is not scheduled for the 2022-2023 academic year.

    Instructors: There are no professors associated with this course for the 2022-2023 academic year.

    • Prerequisite: MGCR 211

    • Restriction: Open to U2 and U3 students.

  • ACCT 451 Data Analytics in Capital Market (3 unités)

    Offered by: Gestion (Gestion)

    Vue d'ensemble

    Comptabilité : Exploration of how financial and non-financial metrics can be linked to business performance through experiential learning, with a focus on financial statement analysis, earnings and return predictability, textural analysis, earnings management and fraud detection. Introduction to SAS software and financial accounting databases such as CRSP, Compustat, and I/B/E/S, and alternative data sources such as SEC Edgar that enables work across different database to make better financial statement analysis and decisions.

    Terms: Hiver 2023

    Instructors: Tan, Hongping (Winter)

  • ACCT 452 Financial Reporting Valuation (3 unités)

    Offered by: Gestion (Gestion)

    Vue d'ensemble

    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.

    Terms: Hiver 2023

    Instructors: Tan, Hongping (Winter)

  • ACCT 453 Advanced Financial Accounting (3 unités)

    Offered by: Gestion (Gestion)

    Vue d'ensemble

    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.

    Terms: Automne 2022, Hiver 2023

    Instructors: Cote, Matthew (Fall) Cote, Matthew (Winter)

  • ACCT 463 Management Control (3 unités)

    Offered by: Gestion (Gestion)

    Vue d'ensemble

    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.

    Terms: Automne 2022, Hiver 2023

    Instructors: Levy, Philippe (Fall) Levy, Philippe (Winter)

  • ACCT 475 Principles of Auditing (3 unités)

    Offered by: Gestion (Gestion)

    Vue d'ensemble

    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.

    Terms: Automne 2022, Hiver 2023

    Instructors: Cecere, Ralph (Fall) Cecere, Ralph (Winter)

  • ACCT 486 Business Taxation 2 (3 unités)

    Offered by: Gestion (Gestion)

    Vue d'ensemble

    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.

    Terms: Automne 2022, Hiver 2023

    Instructors: Marginson, Melissa (Fall) Marginson, Melissa (Winter)

Revision, juin 2022. End of revision.
Desautels Faculty of Management—2022-2023 (last updated aoû. 24, 2022) (disclaimer)
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