MMPA Communications teaches communication theory and practice that will prepare students for careers as accountants. The course emphasizes Plain Language practices, narrative theory, and person-centered communications. This is an experiential learning course — we will learn by doing.

The integration of subject matter taught in separate function-oriented management and accounting courses is essential to its effective application in real-world, complex business and professional decisions. The course is designed to introduce students to the frameworks and challenges of integrating function-oriented learning by bringing together existing MMPA Frameworks (Leadership Development; Howard Gardner's Multiple Intelligences Theory; Developing a Global Mindset) and Integrative Competitions (Financial Reporting, Finance, Communication & Team Building Case Competition; Audit File Contest; CPA Hackathon) and creating new, leveraged opportunities for integration and analysis. This course will examine data sources used as inputs to decision-making (structured, unstructured, data sets, data feeds, and big data). It also give students an introduction to coding and data analytics in Python through hand-on sessions.

Trust is fundamental to the profession of accounting, of assurance providers, and of businesses that expect to build a positive reputation. Ethics are fundamental to developing and maintaining trust, and ethics and governance are vital to the development and understanding of the role and accountability of corporations, and of the accounting professional in today’s changing times and future challenges. Ethics are therefore critical to professional accountants and to corporations in the future.

This course presents economic principles that explain the operation of markets and firms and shows how economic reasoning can provide useful insights for practicing managers, particularly with regard to strategies for dealing with the firm’s business environment. Theories of consumer demand, the economic nature and function of business firms, optimal business decision rules, game theory, and economics of strategy, are presented. Efficiency criteria pertaining to the operation of firms and markets, the role of property rights, the scope for public policy, are also examined.

The economy has a massive influence on business. Managers must anticipate the behaviour of households, other enterprises, and foreigners as well as the actions of governments and the central bank. This course is designed to help you understand the forces that drive the economy and to develop effective business strategies in this context.

The course is designed to provide a foundation in financial accounting. Specific objectives include: a) understanding the framework of financial reporting, including the key elements of Generally Accepted Accounting Principles (GAAP); b) introducing the CPA Canada Handbook as a reference source; c) understanding the objectives of financial reporting; d) basic interpretation of financial accounting information; e) accounting for transactions; f) becoming familiar with the "language of accounting"; g) understanding key elements in the selection of accounting policies or choices in the determination of accounting estimates; h) understanding the workings of a financial reporting system and the interrelationships between the various financial statements; i) introduction to professional judgement, in practice and on professional examinations; j) to become aware of some of the developments to financial reporting upon International Financial Reporting Standards (IFRS) as Canadian GAAP for publicly accountable enterprises (PAEs); k) to obtain a basic understanding of Accounting Standards for Private Enterprises (ASPE) in Canada; l) to commence the process of integrative thinking financial accounting and managerial accounting.

Management accounting involves facilitating decisions that are faced by management by providing inputs and decision techniques for those decisions.

For example, where a decision is based on costs, those costs have to be derived accurately and used properly in a decision for that decision to be useful. The costs required may have to be produced by an accounting system or computation that is kept accurate by adherence to a company policy. All of these aspects will be studied during this management accounting course and those that follow.

A management accountant must be able to identify the correct costs, and the best approach to solve the problem at hand. This will require the ability: to understand cost information, to develop costing systems; to identify and isolate relevant costs, to prepare capital budgeting analysis and other forms of analysis; and to develop appropriate policies and organizational structures with appropriate degrees of reporting.

The objective of this course is to develop an understanding of management issues and the tools used to identify and solve such issues. We will demonstrate that management accounting is most effective when it is developed in the context of the organization's strategy, rather than as an end in itself.

In addition, this course will offer an opportunity for students to examine the role, professional attitudes, and ethical expectations of the management accounting professional, and identify frameworks for ethical analysis and decision-making.

Operations is the term that refers to the process by which an organization converts inputs (e.g., labour, material, knowledge, equipment) into outputs (goods and/or services) for both internal and external markets. In this course, we will study how to manage this process. We will study strategic issues related to how firms determine the way in which they will compete as well as tactical and operational decision making. The course covers a broad range of topics including operations strategy, process analysis and design, forecasting, queueing, inventory management, revenue and supply chain management, quality programs and initiatives, project management, capacity planning, and management including scheduling and linear programming.

This course is intended to introduce you to the essential principles of marketing: how firms and consumers behave and what strategies and methods marketers may use to successfully operate in today’s dynamic environment.

In this course, the primary intent is to provide you with the basic background and tools that will allow you to facilitate and/or assess contemporary management information systems. This requires a solid understanding of 1) the process by which effective systems are designed and developed, 2) the key components of an effective entity wide internal control system, 3) the process by which efficient database design can be used to improve management information flow, 4) the contemporary issues involved in providing assurance services for management information systems and database reliability, and 5) emerging technologies creating market disruption.

This course is designed to advance the student's understanding of strategic management. Strategic management studies the choices that top managers make and the consequences for the organization. A strategy is a sequence of contingent choices. Not all choices are the outcomes of decisions. Moreover, not all decisions are strategically motivated. Learning to distinguish between different types of choices and between strategic and non-strategic thinking is part of the goals of the course.

MGT1301H builds on the knowledge gained in Microeconomic Theory (MGT1210H) and introduces concepts in competitive strategy. It provides a framework for understanding how economic reasoning can inform and develop useful insights for practicing managers, enabling the formulation of more powerful hypotheses and the development of richer strategies. Students will also utilize frameworks for industry and competitor analysis, examine how companies have established a sustainable competitive advantage, and consider the implications of discontinuous change on strategic decisions.

This course is designed to provide an understanding of the basics of audit theory/assurance concepts and practice. Evaluation of audit evidence to support a professional opinion on financial statements, generally accepted auditing standards, Canadian Auditing Standards (CAS), Other Canadian Standards (OCS) and other topics will be covered in order to develop this understanding. The CPA Canada Assurance Handbook will be used extensively as a primary technical source. Case simulations will be used to help integrate the theoretical and applied aspects of auditing. Since a significant focus of auditing is on financial statements, it is presumed that students will have a good understanding of the Canadian financial reporting framework, more specifically, ASPE and IFRS.

This course is strongly linked to the pervasive qualities outlined in the Chartered Professional Accountant Competency Map and the CPA Competency Map Knowledge Supplement. Students will be placed in case situations where they will be required to make decisions as professional accountants. Thus, the course will instill ethical behaviour and professionalism, all while developing the appropriate professional skills that are required of a professional accountant.

The course introduces the basic ideas of Finance. The problems of Finance stem fundamentally from the existence of time and risk. Financial contracts, institutions, and markets serve to overcome these problems for individual investors and companies. The course analyzes the nature and role of financial markets and instruments, including stocks, bonds and options, decision making under risk and the pricing of risk, the informational efficiency of financial markets, the valuation of financial instruments, the optimal financing and dividend decisions of companies, and the economic role and the pricing of derivative instruments.

This course is an introduction to the concepts, theories and ideas guiding behaviour at work. This course will introduce you to a wide array of theories on topics relevant to understanding employee and managerial behaviour and provide insight and hands-on experience on how to use this knowledge to address problems that you will face in organizations. Some of the topics covered in this course include the study of personality, motivation, work attitudes and leadership. Some of the questions that we will address include: How do we effectively motivate employees? How does personality affect job performance? What leadership styles are effective with different employees? We will be applying theories at the organizational, group, and individual levels of analysis and tying them in to examples of real-world applications. Students will also have the opportunity to work in small groups to complete group assignments. It is important to understand that this course is not designed to help you pass your CFE exam. Rather, the content and focus of this course is to help you become a more effective organizational member and leader. What you learn in this course will help you succeed in your career. I use a variety of teaching methods to encourage both an intellectual understanding and a personal sense of the subject matter. Lecture sessions are coupled with experiential learning techniques (e.g., cases, exercises, and discussion) to facilitate an understanding of organizational behaviour concepts and demonstrate their application to management situations typically encountered in organizations.

The object of this course is to give you an understanding of how Statistics operates in Business and Commerce. It will become clear how pervasive Statistics has become and how essential the basic concepts are to modern business practice. You will learn thoroughly the basics of data analysis and the fundamental notion of statistical inference. The statistics learned in this course will provide the knowledge necessary for you to apply the basic techniques in a wide variety of circumstances and, perhaps more importantly, will enable you to assess the legitimacy and significance of the many and varied reports that you will come across during your career.

This course is specifically focused on multi-business organizations — that is, companies dealing with the issue of creating value across multiple production stages within an industry, multiple industries or multiple geographies. The decisions faced by these firms may include choices of diversification across businesses, but also the management of businesses in different geographies, or different stages of the value chain (e.g. the degree of vertical integration). Corporate strategy is the way a company creates and sustains value through the configuration and coordination of its multimarket activities. Defined this way, corporate strategy issues arise, and the frameworks introduced in this course to resolve them apply to every organization at every stage in its life.

The course is designed to provide students with a basic working understanding of various elements of Canadian "business law" of relevance to a practising professional accountant.

The course will commence with an overview of the structure of the Canadian legal system and then initially focus on the law of torts and the law of contract. The course will then shift in order to cover a series of other legal topics and issues that impact the business environment, including but not limited to, business entity law (e.g., partnership and corporate law), secured transactions, bankruptcy law, and employment law. Other areas of law that may be of assistance to a professional accountant will also be canvassed, including an overview of intellectual property law and real property and mortgages.

This course is designed to provide students with the necessary skills and knowledge to succeed in their Management and Professional Accounting (MMPA) work terms and pursue their career goals, particularly in obtaining the Canadian CPA (Chartered Professional Accountant) designation.

A very large proportion of economic and social activity is undertaken through government units and not-for-profit organizations, both of which have accounting and control systems that differ from those of for-profit organizations. This course is intended to introduce the objectives, nature and challenges of these organizations, and the accounting, reporting, and control systems that are required by them.

The broad objectives of this course are: 1) To help you develop an understanding of the theory, concepts and practicalities of accounting for an investor’s interest in subsidiaries, associates and joint arrangements; 2) To help you gain an understanding of the complexities in accounting for strategic investments, business combinations, and foreign currency translation with a focus on the needs of users of financial information; 3) To help you understand the similarities and differences between International Financial Reporting Standards (IFRS) and Accounting Standards for Private Enterprises (ASPE) related to topics discussed in this course; and 4) To help you develop judgment skills and to exercise professional judgment.

The course begins with an overview of the conceptual framework for financial reporting and an introduction to strategic investments. Accounting for business combinations and various types of strategic investments will be introduced and their application considered in depth. The latter part of the course will consider accounting for foreign currency transactions and foreign operations.

By the end of this course, students will be able to read, interpret, and apply provisions of the Income Tax Act (Canada) to transactions and make recommendations supported by an analysis of the alternatives. Specifically students will be able to deal with transactions that involve personal finances such as employment income and deductions, business income and expenses, investing transactions, related party transactions, family income-splitting transactions, and tax-deferred savings plans such as RRSPs, RESPs, and TFSAs.

This course is part of a three-course sequence for students enrolled in the Master of Management & Professional Accounting Program. MGT2206H, MGT2207H, and MGT2208H have been designed to provide participants with the specific competencies in taxation required by the CPA certification program.

MGT2207H is designed to provide the student with an understanding of more complex issues of Canadian income tax law and tax planning. This is achieved by applying the law to practical problems and cases. Topics covered include computation of corporate taxes, integration, corporate reorganizations, business acquisitions and divestitures, partnerships and trusts.

It is not intended that students memorize specific tax provisions. All tax provisions are subject to change. Accordingly, the intent is that students develop an understanding of how the tax law works and the ability to apply the appropriate provisions of the Income Tax Act (Canada) (the “ITA”) in a given situation. Students are expected to demonstrate (by examination, assignment, and class participation) competence in the technical aspects of the tax law covered throughout the course.

This master’s level course examines many of the tax issues, problems, and planning opportunities professional accountants encounter in providing tax services to taxpayers. This is the third of a three-course sequence of taxation courses in the MMPA Program. It is, therefore, expected that participants have a good knowledge of the concepts of Canadian Taxation from successfully completing MGT2206H and MGT2207H, Canadian Income Taxation I and II.

This course is designed to update, expand and integrate the knowledge and skills gained in the previous two courses. By the end of the three-course sequence, it is anticipated that students will be proficient at recognizing tax issues in business situations, developing and analyzing alternatives, locating the proper tax references to resolve issues and answer questions, and communicating their conclusion.

The three tax course sequence has been designed to provide participants with coverage of the competencies for taxation for the CFE.