CTB-1106
Introduction to Accounting
Academic Level (Cycle) - Premier cycle
3 credits
Description
The objective of this course is to develop the student's capacity to understand the functioning of an accounting system, from recording transactions in accounting books to preparing financial statements. The student will discover the limits and constraints of financial accounting and understand the various accounting rules. Finally, the participant will learn how accounting information can respond to the needs and concerns of the primary users. At the end of this course, the participant should be able to read, understand, interpret and analyse financial statements.
Enrolment restriction(s)
- Cycle d'études
- May not enrol: Éducation continue
Some course sections may have additional restrictions.
- CTB-1000 Comptabilité générale Since Summer 2009
Equivalent courses are activities at the same academic level (cycle) with identical or very similar content. Successfully completing one leads to recognition of the other. If, during one of the semesters indicated, you successfully completed an equivalent course, you are not required to enrol in the course presented on this page. The equivalent course will be recognized in your case.
Paired courses are activities at different academic levels. If you have completed a level 4000 undergraduate course, you cannot take the corresponding level 6000 or 7000 course if you pursue master's or doctoral studies, and you cannot have it recognized by your program directorate.
CTB-1106 in brief
Course Outline(s)Delivery Modes
Faculty and Department
Sciences de l'administration
FSA Comptabilité
Number of hours per week
- Classes: 3 hours
- Labs or practical assignments: 0 hours
- Individual work: 6 hours
- Total: 9 hours
Schedule
Automne 2026 - 1 section offered
NRC: 83409
Teacher(s): Marie-Claude Bastien
Maximum capacity: 48 students
Enrolment restriction(s)
- Programme
- Must be enrolled: Baccalauréat en actuariat
- Must be enrolled: Baccalauréat en administration des affaires
- Must be enrolled: Baccalauréat en administration des affaires
- Must be enrolled: Baccalauréat en administration des affaires
- Must be enrolled: Baccalauréat en chimie
- Must be enrolled: Baccalauréat en développement durable du territoire
- Must be enrolled: Baccalauréat en droit
- Must be enrolled: Baccalauréat intégré en économie et mathématiques
- Must be enrolled: Baccalauréat en économique
- Must be enrolled: Baccalauréat en finance quantitative
- Must be enrolled: Baccalauréat en génie électrique
- Must be enrolled: Baccalauréat en génie informatique
- Must be enrolled: Baccalauréat coopératif en génie des mines et de la minéralurgie
- Must be enrolled: Baccalauréat intégré en économie et politique
- Must be enrolled: Baccalauréat intégré en informatique et gestion
- Must be enrolled: Baccalauréat coopératif en opérations forestières
- Must be enrolled: Baccalauréat en sciences géomatiques
- Must be enrolled: Certificat en comptabilité et gestion
- Must be enrolled: Certificat en économique
- Must be enrolled: Certificat en gestion urbaine et immobilière
- Must be enrolled: Certificat en planification financière
- Must be enrolled: Certificat en entrepreneuriat et gestion de PME
- Must be enrolled: Certificat en tourisme durable
- Must be enrolled: Microprogramme en fiscalité
- Must be enrolled: Microprogramme d’initiation à la comptabilité
This course is the English version of CTB-1000 Comptabilité générale. Only one of those two courses will be accepted. This course is offered in in-person delivery mode where classes are offered in the physical presence of the student and teacher, according to a pre-determined schedule. On-campus presence is required. Classes are not recorded. If proctored exams are planned for this course, they will take place on campus only and may be held at times other than the scheduled class times, including evenings and weekends.
| Delivery Mode | Day | Dates | Schedule |
|---|---|---|---|
| Cours en classe | Thursday | From Aug 31 2026 to Dec 11 2026 | 12h30 to 15h20 |
Hiver 2026 - 1 section offered
NRC: 13480
Teacher(s): Marie-Claude Bastien
Maximum capacity: 36 students
This course is the English version of CTB-1000 "Comptabilité générale". Students that have previously taken this course can’t subscribe to this one. Only one of those two courses will be accepted. This course is offered in in-person delivery mode where classes are offered in the physical presence of the student and teacher, according to a pre-determined schedule. On-campus presence is required. Classes are not recorded. If proctored exams are planned for this course, they will take place on campus only and may be held at times other than the scheduled class times, including evenings and weekends.
| Delivery Mode | Day | Dates | Schedule |
|---|---|---|---|
| Cours en classe | Thursday | From Jan 12 2026 to Apr 24 2026 | 12h30 to 15h20 |