Certificate in Accountancy
This program is designed to provide interested candidates with an opportunity to earn a certificate while they are completing the qualifying undergraduate requirements for the Chartered Professional Accountant (CPA) designation in Quebec.
This program is only open to Canadian citizens, landed immigrants and permanent residents of Canada who hold a Bachelor’s degree, in any subject other than Accountancy.
Certificate in Accountancy: 30 credits
Program: Undergraduate
Intensive study is made of the theory and practice of external financial reporting by business organizations, focusing on concepts and procedures underlying the measurement of assets and the determination of income.
Prerequisites & notes
Prerequisite: COMM 305 previously or concurrently.
Program: Undergraduate
This course continues the intensive study of ACCO 310, with particular emphasis on accounting for liabilities, shareholders' equity, and other related topics such as earnings per share, pension accounting, and accounting for income taxes.
Prerequisites & notes
Prerequisite: ACCO 310.
Program: Undergraduate
Prerequisite: COMM 305. This course provides an examination of the techniques, systems, and procedures applicable to the managerial use of accounting information for planning, decisionmaking, and control. Topics include cost accumulation and allocation, product and process costing, fl exible budgeting and variance analysis, evaluation of managerial performance, and transfer pricing.
Program: Undergraduate
Prerequisite: COMM 217. This course examines the federal income tax structure, including the taxation of employment, business, property income, and capital gains of individuals and corporations.
Program: Undergraduate
This course examines the concepts and methods of auditing and how internal and external audits are integrated in a more general corporate governance and risk management framework. The importance of the design and monitoring of effective internal controls is highlighted. The objectives, concepts and methods of auditing are illustrated with examples and short cases. They are also applied to solve simple problems and cases.
Prerequisites & notes
Prerequisite: COMM 305
Students who have received credit for ACCO 450 may not take this course for credit.
Program: Undergraduate
This course examines the theory and practice of accounting for intercorporate investments, business combinations, consolidation of financial statements, and foreign currency transactions and operations.
Prerequisites & notes
Prerequisite: ACCO 320.
+ 12 additional credits from among the JMSB courses needed to satisfy the CPA requirements.
Admission requirements
- External applicants, with credentials from universities other than Concordia only, should have a minimum 3.00 CGPA (on a 4.30 scale) and the equivalent of a 'B' average in mathematics
- Internal applicants from Concordia programs should have a minimum 2.70 CGPA and a 'B-' average in mathematics
All applicants must have completed the following prerequisite courses, or their equivalents:
- MATH 208 (Fundamentals of Mathematics I)
- MATH 209 (Fundamentals of Mathematics II)
- ECON 201 (Introduction to Microeconomics)
- ECON 203 (Introduction to Macroeconomics)
- BTM 200 (a computer literacy course)
- COMM 217 (Financial Accounting)
- COMM 305 (Managerial Accounting)
Applicants who have completed some or all of the prerequisite courses at an institution other than Concordia must submit course descriptions/outlines at the time of their application in order for exemptions to be considered.
Important
Students may transfer into the Certificate program up to 12 credits earned in an incomplete Bachelor’s degree or certificate program or as an independent student, provided they are in good academic standing.
Students who have no academic or practical work experience in a business context may have difficulty with the intermediate and advanced courses in this certificate.
For more information on the CPA designation, please view the CPA Québec website.
View the admission requirements for the CPA program at Concordia University.
