Business Administration (Accounting)

This program offers solid theoretical and technical training in accounting which allows the student to adapt to the demands of the job market. The internship, which takes place in the third year, provides the opportunity to put the knowledge acquired into practice. 

This practical experience allows the student to evaluate their employment opportunities and better prepare for a career in accounting. After graduation, the student can enroll at university to obtain a university degree. With a university degree, you have access to the professional designation of CPA (Chartered Professional Accountants).

Content:

• Step 1
• Accounting I - accounting cycle
• In this course, the student is introduced to the accounting cycle and the preparation of financial statements. She or he learns to record entries, prepare financial statements and account for activities for a service business. In addition, the student discovers Sage 50 accounting software, which is widely used by many small and medium-sized businesses in Canada. She or he learns how to record basic operations using the software. It is essential to take this course to pursue further studies in financial accounting.
• French I
• This course allows the student to improve their speaking, reading and writing skills. The emphasis is on communication techniques related to personal or professional life. The organization of thought, the art of expression, reading and the quality of the language are fundamental elements of this course. Through varied learning activities, students are encouraged to promote and affirm their French-speaking identity while perfecting their French communication skills. (3 credits/42 hours)
• Introduction to Human Resources
• In this course, the student learns how an organization can use appropriate recruitment and selection strategies, and appropriate training and development methods to maintain its competitive advantage. The central role of job design and analysis in compensation management and performance appraisal decisions is examined. We study various occupational health and safety laws that relate to managing a diverse workforce, and we explore the fundamental principles of the union-management framework.
• Management Principles
• In this course, the student learns about business in a Canadian context. The student learns basic notions of business administration to prepare for work in the field of business management. The student explores the links between the areas of finance, human resources, marketing and operations within an organization. The student learns about business ethics and social responsibility, as well as management concepts and practices, and discovers entrepreneurship.
• Business Applications
• In this course, the student gains practical experience using Microsoft Excel, a spreadsheet software for Windows, to deepen their problem-solving skills and prepare various reports, presentations and applications. Practice using spreadsheet functions, including spreadsheets, graphs, data lists, tables, and macros, and performing scenario analyses.
• Business Mathematics
• This course allows the student to review basic concepts in mathematics and to solve problems related to the business world.
• Do you principle marketing
• In this course, the student is introduced to marketing. You become familiar with common marketing concepts in Canada, as well as terminology and practices. Marketing strategies are examined for use in contemporary marketing situations and the impact of these strategies on an organization's profitability is discovered. Consumer marketing and trade marketing are also explored, as well as product planning, customer relationship building and how to create customer value. A basic understanding of Canadian marketing structures and techniques is acquired, including the definition and segmentation of target markets and the interpretation of market research data.
• 2nd step
• Accounting II - commercial enterprise
• In this course, the student examines in more detail, subsidiary journals, payroll accounting and certain assets, including inventory, cash, accounts receivable and notes receivable. She or he also examines the concept of internal control and its components. Additionally, the student gains practical experience using Sage 50 accounting software. Using the software, he or she records business transactions in the General Journal, Accounts Payable and Accounts Payable modules. customer accounts. Finally, she or he completes the payroll.
• Macroeconomics
• In this course, the student discusses large-scale economic phenomena. The behaviors of individual nations are examined in the context of the global economy. We also review the explanations concerning prices and production in general for an entire economy. Finally, we examine technological changes, the monetary and banking system, and international trade.
• Professional Communication in English
• ENG1011 will help students meet the requirements of professional communications in today’s workplace. Through the development of reading and listening skills, students will demonstrate the comprehension of workplace material presented in both oral and written forms. Oral communications are addressed in a variety of workplace settings to further develop students’ spoken language skills. Students enhance their written communication skills by learning the conventions of structure and writing style of emails and letters, as well as writing a short essay related to their future career. (3 crédits/42 heures)
• General training of choice
• General Elective – The selections for these courses vary from stage to stage and you select a course at registration.
• Financial mathematics
• In this course, the student develops their skills and understanding of financial mathematics by making calculations related to interest, compound interest, periodic payments, loan financing, bonds and decision-making. investment.
• Corporate social responsibility
• In this course, the student examines the impact of corporations on the environment, employees, communities and stakeholders, and addresses the related ethical issues and concerns of these areas. She or he defines “corporate citizenship” and examines government and private laws and regulations that aim to make companies socially responsible. She or he also reviews and evaluates corporate social responsibility and related policies.
• Marketing of products and services
• This course introduces the student to the contemporary reality of marketing and its importance for businesses. This course allows you to become familiar with marketing vocabulary. We examine the management of distribution channels, the factors to consider when setting prices and choosing the marketing communication strategy. The student will have to complete a marketing plan.
• Step 3
• Bilingual commercial communications
• This course provides students with advanced concepts to improve their business communication techniques, in French and English. Among other things, the student learns to effectively write various business documents and participates in professional interviews.
• Microeconomics
• In this course, the student discusses small-scale economic phenomena. We examine the behaviors of individuals, households, businesses, industries and resource owners. We also review consumer choices when it comes to purchasing goods and services as well as explanations of certain concepts, such as prices and company production. Finally, we examine technological changes, costs, competitive contexts and the adaptation of markets to market conditions.
• Accounting III
• This course allows the student to acquire knowledge and skills that develop their ability to account for operations related to inventories, tangible and intangible assets as well as liabilities. The student also develops an understanding of accounting for partnerships and corporations. The aspect of computerized accounting is also being studied.
• General training of choice
• General Elective – The selections for these courses vary from stage to stage and you select a course at registration.
• Operations management
• In this course, the student examines issues related to the conversion of inputs into goods and services by businesses and industry. You learn about how goods and services are provided, and you learn to solve problems arising from the field of business management.
• Advanced computer applications
• This course allows students to learn how to use a variety of accounting software. Accounting standards as well as several accounting concepts are applied through accounting simulations.
• Descriptive statistics
• In this course, the student develops the mathematical skills necessary to perform descriptive statistical analyzes using business applications. Topics under study include data description and presentation, probability, probability distributions, and sampling distributions.
• Step 4
• Financial accounting I
• This course is the logical continuation of the Accounting I, II and III courses. It deals with the theoretical development of accounting and the evolution of generally accepted accounting principles. The course includes a detailed description of the theoretical framework of accounting and a comprehensive review of the accounting cycle.
• Management Accounting I
• This course is an introduction to management accounting. The student learns the basic principles of management accounting, cost concepts and classifications, cost behavior, cost-volume-profit relationships as well as budgets.
• Personal taxation
• The student explores personal taxation by completing the income tax return as well as all the necessary forms and annexes.
• Business Law
• This course provides basic training in commercial law. The study of the contract constitutes an important element of this course. The legal forms of commercial enterprises, civil liability as well as the laws and regulations to be respected when starting a business are also being studied.
• Project management
• In this course, the student develops the management skills necessary to propose, plan and obtain resources and a budget, and to lead project teams to successfully complete various projects. The student also examines why organizations have established a formal project management process, which is supported by the Project Management Institute (PMI) and its Guide to the Project Management Body of Knowledge ( PMBOK), in order to benefit from a competitive advantage. The case study approach is used, and the student explores software and collaboration tools that help carry out project planning and implementation activities.
• Inferential statistics
• This course leads the student to draw conclusions about a population based on data from a sample taken from this population and to raise awareness of the measurement and prediction of variation.
• Step 5
• Introduction to auditing
• This course allows the student to understand the roles and responsibilities of the auditor during an external audit. We learn how the internal control system works, we analyze it and we evaluate its effectiveness within a company.
• Corporate finance I
• This course examines the role of the director in relation to the financial objectives of the company. The student analyzes financial statements, forecasting financial operations, preparing budgets and other business planning and control techniques.
• Financial Accounting II
• This course allows the student to acquire knowledge, skills and abilities which will develop their ability to apply generally accepted accounting principles and to record transactions related to fixed assets, products and liabilities. short and long term.
• Management Accounting II
• This course allows the student to acquire knowledge and skills in management accounting. The objective is to be able to put into practice the different accounting methods, such as the order cost method, the uniform and continuous manufacturing cost method, and the activity cost method, as well as analyze standard costs and prepare flexible budgets. Spreadsheets are commonly used to gain hands-on experience.
• Business taxation
• This course allows students to acquire knowledge and skills that develop their ability to apply income tax law. Topics covered include property and business income and capital gains and losses. Tax returns for taxpayers and corporations are reviewed and completed manually as well as through tax software.
• Step 6
• Information systems management
• This course allows students to become familiar with information systems (IS) and the management of technologies used to improve business and organization activities. The course presents the importance of information systems with respect to decision-making, management, competitive advantage, financial performance as well as ethical and social issues.
• Financial Accounting III
• This course allows the student to study the structure and accounting for joint stock companies. Long-term investments as well as the effects of corporate taxes are also being studied.
• Corporate finances II
• This course primarily deals with long-term financial decisions faced by business managers. These decisions include the choice of investment projects, financing methods and a dividend policy. Particular emphasis is placed on the long-term investment decision, which is probably the most important of the three decisions listed above.
• Audit of financial statements
• This course allows the student to acquire knowledge and skills that develop their ability to apply the concepts necessary to produce an audit file.
• Practical internship-Accounting

Objectives And Skills:

• Account for the financial transactions of sole proprietorships, partnerships, private enterprises, publicly accountable enterprises and not-for-profit organizations in accordance with Canadian generally accepted accounting principles.
• Prepare and present financial statements, reports and other documents for sole proprietorships, partnerships and private enterprises, in accordance with Canadian generally accepted accounting principles.
• Participate in strategic decision-making by applying advanced concepts of management accounting.
• repairing individual and Canadian-controlled private corporation income tax returns and basic tax planning for individuals, in accordance with applicable laws and regulations.
• Analyze and evaluate organizational structures as well as the interdependence between organizational functions and contribute to the development of strategies that have a positive impact on financial performance.
• Analyze and evaluate, in the Canadian context, the impact of economic variables, legislation, ethics, technological advances and the environment on the operations of an organization.
• Analyze and evaluate an internal control system and contribute to its development taking into account risk management.
• Participate in strategic decision-making by applying advanced notions of financial management.
• Coordinate the planning, implementation, management and evaluation of team projects by applying project management principles.
• The graduate has reliably demonstrated the ability to:
• Communicate in a clear, concise and correct manner, in written, oral and visual form, according to the needs of the audience;
• Respond to written, oral and visual messages in order to ensure effective communication;
• Communicate orally and in writing in English;
• Perform mathematical operations accurately;
• Apply a systematic approach to problem solving;
• Use a variety of strategies to anticipate and resolve problems;
• Locate, select, organize and document information using appropriate technology and computer systems;
• Analyze, evaluate and use relevant information from various sources;
• Respect the diverse opinions, values ??and beliefs, as well as the contribution of other group members;
• Interact with other members of a group or team in a way that promotes good working relationships and the achievement of objectives;
• Assert as a Francophone your rights and your cultural and linguistic specificity;
• Manage your time and various other resources to carry out projects;
• Take responsibility for your actions and decisions.