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CCFA 595 Special Topics in Finance. (3 credits)
Fall 2019
Advanced specialized course that exposes students to emerging and current trends in the finance area.
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CCFC 511 Financial Accounting 1. (3 credits)
Winter 2019, Spring/Summer 2019, Fall 2019, Winter 2020
Theoretical and practical foundation of financial reporting, specifically focusing on the accounting concepts, the accounting process, revenue and asset recognition, their measurement and disclosure.
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CCFC 512 Financial Accounting 2. (3 credits)
Winter 2019, Fall 2019, Winter 2020
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.
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CCFC 513 Financial Accounting 3. (3 credits)
Winter 2019, Fall 2019, Winter 2020
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.
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CCFC 514 Accounting Theory and Practice. (3 credits)
The study of conceptual underpinnings of current accounting thought and their application to the current practice. An in-depth study of current Canadian accounting standards and practices with an emphasis on financial reporting.
CCFC 515 Issues in Professional Practice 1. (3 credits)
Practical and concrete application of certain accounting aspects with a view to solving problems faced by businesses by developing the skills required to take decisive action in various business situations, including mergers and acquisitions, asset/business valuations, financial analyses, companies in difficulty and tax/estate planning.
CCFC 516 Forensic Accounting. (3 credits)
Forensic accounting including legislative and regulatory approaches to economic crime; accountants' professional legal responsibilities concerning error and fraud detection during engagements; and fraud prevention, detection and management.
CCFC 520 Issues in Professional Practice 2. (3 credits)
Skills required to provide advisory and public accounting services specifically addressing ethical issues for public accountants, engagement risks and strategies, financial reporting requirements and new developments in GAAP and GAAS.
CCFC 521 Corporate Governance. (3 credits)
How existing corporate governance systems, wealth creation, business viability and living standards are interconnected. Shareholder power, stakeholder rights and privileges, and who ultimately holds power and how such power should be delegated are also addressed.
CCFC 522 Strategic Financial Management. (3 credits)
Strategic financial management skills focusing on growth strategies, financing structures, financial risk management, control mechanism design and performance evaluations from the perspective of the professional accountant internal to the organization.
CCFC 523 Public Accountancy. (3 credits)
The course prepares students for public accounting responsibilities. Topics include diagnostic analysis of financial information integrity, accounting manipulations, asset measurement and technological hazards, mandate planning, risk assessment, gathering and evaluating audit evidence and reporting results of engagement. Case studies will be used to study public accountancy.
CCFC 590 Topics in Accounting and Auditing. (3 credits)
Specialized course covering an advanced topic in the accounting and auditing areas selected from current issues or themes in literature.
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CCLW 300 Public Administration and Law for Indigenous Peoples. (3 credits)
This course focuses on the development, implementation and administration of government policies and its role in enhancing community economic development. The course will focus on approaches, practices and multi-disciplinary skills needed for efficient and ethical administration, the laws and regulations governing these practices, and ways to develop effective relationships with industry and government.
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CCLW 511 Law 1. (3 credits)
Fall 2019, Spring/Summer 2020
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.
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CCLW 640 Tax Aspects of Litigation. (3 credits)
In-depth study of the relevant tax issues specific to litigation support services. Topics include measurements and treatment of damages; damages for breach of contract and tort; the process of civil action; personal injury; wrongful dismissal; real estate; disputes between corporations and their shareholders; disputes between members of partnerships; bankruptcies; separation and divorce; appeals; structured settlements. Cases will be used to illustrate concepts.
CCLW 641 Taxation Research Methodology. (3 credits)
Familiarization with primary sources of income tax law, interpretations, circulars, court case decisions and research indices. Exercises and casework will be used extensively to gather, organize and integrate research data, interpret information and communicate results. Casework will focus on business, personal and property tax law. Knowledge of the use of research databases is essential.
CCLW 643 U.S. Taxation. (3 credits)
U.S. Federal, State and local taxation. Topics include individuals; corporations; corporate distribution techniques; corporate reorganizations; tax-free transactions; purchase and sale of businesses; corporations; real estate; partnerships; estate and gift tax; and current developments.
CCLW 644 Corporate Reorganizations. (3 credits)
A study of the theoretical and technical bases of tax issues surrounding corporate reorganizations and distribution of surplus. Topics include in-depth analysis of rollovers; paid up capital; butterfly transactions; amalgamations and windups; losses; takeovers and purchase and sale of business; partnership rollovers; international rollovers; judicial restraints on tax planning for reorganizations; estate planning for individuals and partnerships; trusts; and executive compensation and retirement planning.
CCLW 645 Taxation: Partnerships and Trusts. (3 credits)
The following topics will be covered within a business decision making framework: the structure and development of partnership vehicles and trusts from a legal and tax perspective; computation of income; transfer of property to and from partnerships and trusts; tax free rollovers; the effect of death, retirement and non resident status; review of specific tax rules and deeming provisions; tax planning and implementation.
CCMA 511 Managerial Accounting 1. (3 credits)
Winter 2019, Fall 2019, Winter 2020
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.
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Types of Programs Available
Graduate-level Certificates and Diplomas

Applicants must first complete a bachelor's degree to meet part of the admission criteria for the graduate-level diploma and graduate certificate programs.听

听

Graduate-level听Diploma Programs听禄

Graduate Certificates听禄

Undergraduate Certificates
Professional Development Certificates

A Professional Development Certificate is a non-credit micro-program听of no less than 12 Continuing Education Units (120 hours of study) with focus on acquisition of practical in-demand knowledge and skills.听

The micro-programs are primarily targeted at professionals who already have some experience in a specific industry or professional field and wish to sharpen their professional skills and competencies, as well as validate them through academic recognition.

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Online Programs

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Lifelong Learning

The 缅北强奸 Community for Lifelong Learning (MCLL) offers educational programs for mature learners who wish to continue learning simply for the joy of it. Our peer-moderated study groups and lectures cover a wide range of subjects: Arts, Literature, History, Music, Science, Philosophy, World Culture, and Travel. You鈥檒l enjoy expanding your knowledge, making new friends, and being a student again in the surroundings of a world-renowned university 鈥� with no exams!

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