Curriculum

The Graduate Diploma in Chartered Accountancy program consists of seven one-term courses:

ACCO 612 - Financial Accounting Theory in Practice (4 credits)

This course addresses the application of accounting theory to practice. Topics include an examination of different approaches to financial accounting, the accounting standard setting process, the basic components of alternative accounting frameworks, and financial statement disclosure.

ACCO 613 - Financial Accounting: Comprehensive Applications (4 credits)

Prerequisite: ACCO 612. This course builds on the materials examined in Accounting 612. Study will focus on the integration of financial accounting theory with current reporting practices.

ACCO 631 - Business Advisory Services (4 credits)

This course integrates knowledge obtained in various areas of accounting, auditing and taxation to solve problems covering a variety of business situations.

ACCO 635 - An Integrated Approach to Auditing (4 credits)

Prerequisites: ACCO 678, ACCO 643; Co-requisite: ACCO 613. This course introduces advanced topics in auditing as well as important CICA Handbook sections not previously covered in other auditing courses.

ACCO 643 - Income Tax (4 credits)

The course focuses on specialized topics in taxation. Coverage includes tax planning concepts and techniques, taxation aspects of business decisions including purchase and sale of a business, transfers to and from a corporation, estate freezes and corporate reorganizations.

ACCO 678 - Contemporary Issues for Accountants (4 credits)

This course covers topics which will be of particular interest to Chartered Accountants. The topics covered will vary depending upon the issues which are of relevance to the profession given the nature of the business environment.
Note: Students who have taken ACCO 577 may not receive credit for this course.

ACCO 685 - Comprehensive Case Analysis and Integration and Uniform Final Examination Preparation (6 credits)

Prerequisites: ACCO 613, ACCO 631, ACCO 635 or permission from the Program Director. This course consists of 2 modules - the comprehensive case analysis and integration module and the UFE preparation module and is intended for those students who plan to write the UFE in September of that year.