Chartered Professional Accountancy Gradate Diploma Courses

Description: The objective of this course is for the student to demonstrate a high level of competency in many financial accounting and reporting issues, within alternative accounting frameworks. Students are also introduced to the integration of several other competencies, including taxation and finance which help develop the student’s understanding of the implications of financial statement preparation on their users.

Component(s): Lecture

• Students who have taken ACCO 612 and ACCO 643 may not take this course for credit.

Description: In conjunction with ACCO 650, this course covers several additional complex issues in financial accounting and reporting, within alternative accounting frameworks. Students apply these financial accounting and reporting competencies, along with other competencies, in a case context.

Component(s): Lecture

• Students who have taken ACCO 613 may not take this course for credit.

Prerequisite/Corequisite: The following course must be completed previously: ACCO 650.

Description: This course is designed to develop competencies in management decision making, finance, strategy and risk management. Emphasis is placed on strategy formulation, implementation and monitoring using case analysis.

Component(s): Lecture

• Students who have taken ACCO 631 may not take this course for credit.

Prerequisite/Corequisite: The following courses must be completed previously: ACCO 650; ACCO 651.

Description: In conjunction with ACCO 652, this course is designed to develop skills in corporate governance with emphasis on the competencies required to build good internal control systems and to assess its impact on financial reporting.

Component(s): Lecture

• Students who have taken ACCO 678 may not take this course for credit.

Prerequisite/Corequisite: The following courses must be completed previously: ACCO 650; ACCO 651; ACCO 652; ACCO 653; two elective courses.

Description: This course is designed to enhance the development of the student as a strategic thinker. The course builds on all previously acquired competencies. The content, structure and delivery of the course are designed to develop the strategic leadership capabilities of the student and ensure an integrative perspective is brought to decision making. The course combines individual and group work, in both written assignments and oral presentations.

Component(s): Lecture

• There is a surcharge for this course.

Prerequisite/Corequisite: The following course must be completed previously: ACCO 658.

Description: In this course, the students work individually to solve complex and highly integrative cases that simulate real-life business issues. The course draws on all competencies acquired throughout the CPA program and is designed specifically for students intending to write the CPA Canada Common Final Examination (CFE).

Component(s): Lecture

• There is a surcharge for this course.

Prerequisite/Corequisite: The following courses must be completed previously: ACCO 650; ACCO 651; ACCO 653.

Description: The objective of this course is to develop the competencies necessary to perform both internal audit projects and external assurance engagements. Students use cases to assess the kind of engagement required, to develop and perform procedures, and to document and report results obtained from a risk-based perspective.

Component(s): Lecture

• Students who have taken ACCO 635 may not take this course for credit.

Prerequisite/Corequisite: The following courses must be completed previously: ACCO 650; ACCO 651.

Description: This course is designed to develop competencies necessary to provide a broad range of taxation services and advice to individuals, corporations, partnerships and trusts, in compliance with tax laws and regulations. Students develop additional knowledge of the relationship between financial reporting decisions and taxation, as well as the role of taxation in making business and investment decisions.

Component(s): Lecture

• Students who have taken ACCO 643 may not take this course for credit.

Prerequisite/Corequisite: The following courses must be completed previously: ACCO 652; ACCO 653.

Description: The objective of this course is to enhance the student’s ability to assess and contribute to overall performance management, by developing and analyzing strategic decision making, supporting effective governance, managing and mitigating risk. It builds on skills developed primarily within the core courses.

Component(s): Lecture

Prerequisite/Corequisite: The following courses must be completed previously: ACCO 651; ACCO 652.

Description: In this course, students build upon finance-related material from previous courses to provide finance-related services for their organizations. To understand and communicate with other finance professionals, students identify, analyze, evaluate and recommend investment and financing strategies and make decisions, either individually or as part of a larger team.

Component(s): Lecture

Prerequisite/Corequisite: The following course must be completed previously: ACCO 650. Permission of the program director is required.

Description: This course is designed to enhance the competencies of students in the program who will benefit from additional exposure to the subject matter covered in ACCO 650. The objective is for the student to demonstrate a high level of competency in many financial accounting and reporting issues, within alternative accounting frameworks. Students are also introduced to the integration of several other competencies, including taxation and finance which help develop the student’s understanding of the implications of financial statement preparation on their users.

Component(s): Lecture

• This course is evaluated on the same basis as ACCO 650, in the term the course is taken.
• Students who have taken this course topic under ACCO 650 may not take this course for credit.

Prerequisite/Corequisite: The following course must be completed previously: ACCO 651. Permission of the program director is required.

Description: This course is designed to enhance the competencies of students in the program who will benefit from additional exposure to the subject matter covered in ACCO 651. In conjunction with ACCO 650, this course covers several additional complex issues in financial accounting and reporting, within alternative accounting frameworks. Students apply these financial accounting and reporting competencies, along with other competencies, in a case context.

Component(s): Lecture

• This course is evaluated on the same basis as ACCO 651, in the term the course is taken.

• Students who have taken this course topic under ACCO 651 may not take this course for credit.

Prerequisite/Corequisite: The following course must be completed previously: ACCO 652. Permission of the program director is required.

Description: This course is designed to enhance the competencies of students in the program who will benefit from additional exposure to the subject matter covered in ACCO 652. Students develop competencies in management decision making, finance, strategy and risk management. Emphasis is placed on strategy formulation, implementation and monitoring using case analysis.

Component(s): Lecture

• This course is evaluated on the same basis as ACCO 652, in the term the course was taken.

• This course is equivalent to ACCO 652. Students who have taken this course topic under ACCO 652 may not take this course for credit.

Prerequisite/Corequisite: The following course must be completed previously: ACCO 653. Permission of the program director is required.

Description: This course is designed to enhance the competencies of students in the program who will benefit from additional exposure to the subject matter covered in ACCO 653. In conjunction with ACCO 652, this course develops skills in corporate governance with emphasis on the competencies required to build good internal control systems and to assess its impact on financial reporting.

Component(s): Lecture

• This course is evaluated on the same basis as ACCO 653, in the term the course is taken.

• Students who have taken this course topic under ACCO 653 may not take this course for credit.

Prerequisite/Corequisite: The following course must be completed previously: ACCO 654. Permission of the program director is required.

Description: This course is designed to enhance the competencies of students in the program who will benefit from additional exposure to the subject matter covered in ACCO 654. The objective is to develop the competencies necessary to perform both internal audit projects and external assurance engagements. Students use cases to assess the kind of engagement required, to develop and perform procedures, and to document and report results obtained from a risk-based perspective.

Component(s): Lecture

• This course is evaluated on the same basis as ACCO 654, in the term the course is taken.

• Students who have taken this course topic under ACCO 654 may not take this course for credit.

Prerequisite/Corequisite: The following course must be completed previously: ACCO 655. Permission of the program director is required.

Description: This course is designed to enhance the competencies of students in the program who will benefit from additional exposure to the subject matter covered in ACCO 655. Included are the competencies necessary to provide a broad range of taxation services and advice to individuals, corporations, partnerships and trusts, in compliance with tax laws and regulations. Students develop additional knowledge of the relationship between financial reporting decisions and taxation, as well as the role of taxation in making business and investment decisions.

Component(s): Lecture

• This course is evaluated on the same basis as ACCO 655, in the term the course is taken.

• Students who have taken this course topic under ACCO 655 may not take this course for credit.

Prerequisite/Corequisite: The following course must be completed previously: ACCO 656. Permission of the program director is required.

Description: This course is designed to enhance the competencies of students in the program who will benefit from additional exposure to the subject matter covered in ACCO 656. The objective is to enhance the student’s ability to assess and contribute to overall performance management, by developing and analyzing strategic decision making, supporting effective governance, managing and mitigating risk. It builds on skills developed primarily within the core courses.

Component(s): Lecture

• This course is evaluated on the same basis as ACCO 656, in the term the course is taken.

• Students who have taken this course topic under ACCO 656 may not take this course for credit.

Prerequisite/Corequisite: The following course must be completed previously: ACCO 657. Permission of the program director is required.

Description: This course is designed to enhance the competencies of students in the program who will benefit from additional exposure to the subject matter covered in ACCO 657. Students build upon finance-related material from previous courses to provide finance-related services for their organizations. To understand and communicate with other finance professionals, students identify, analyze, evaluate and recommend investment and financing strategies, and make decisions, either individually or as part of a larger team.

Component(s): Lecture

• This course is evaluated on the same basis as ACCO 657, in the term the course is taken.

• Students who have taken this course topic under ACCO 657 may not take this course for credit.

Prerequisite/Corequisite: The following course must be completed previously: ACCO 658. Permission of the program director is required.

Description: This course is designed to enhance the competencies of students in the program who will benefit from additional exposure to the subject matter covered in ACCO 658. The objective is to develop the student as a strategic thinker and build on all previously acquired competencies. The content, structure and delivery of the course are designed to develop the strategic leadership capabilities of the student and ensure an integrative perspective is brought to decision making. The course combines individual and group work, in both written assignments and oral presentations.

• This course is evaluated on the same basis as ACCO 658, in the term the course is taken.
• There is a surcharge for this course.

• Students who have taken this course topic under ACCO 658 may not take this course for credit.

Prerequisite/Corequisite: The following course must be completed previously: ACCO 659. Permission of the program director is required.

Description: This course is designed to enhance the competencies of students in the program who will benefit from additional exposure to the subject matter covered in ACCO 659. The students work individually to solve complex and highly integrative cases that simulate real-life business issues. The course draws on all competencies acquired throughout the CPA program and is designed specifically for students intending to write the CPA Canada Common Final Examination (CFE).

Component(s): Lecture

• This course is evaluated on the same basis as ACCO 659, in the term the course is taken.
• There is a surcharge for this course.

• Students who have taken this course topic under ACCO 659 may not take this course for credit.