Year I Required Courses
Credits
| AC | 130 | Accounting I | 3 |
| AC 130 and AC 230 introduce concepts and applications of financial accounting. Topics include accounting concepts and principles, the recording process, preparing financial statements, internal control, cash and receivables. | |||
| AC | 230 | Accounting II | 3 |
| Continuation of AC 130. Topics include: inventories, capital assets, current liabilities, owner's equity in partnerships and corporations, analyzing financial statements, the statement of cash flows and accounting information systems. Emphasis on problem solving and application of financial accounting to real life situations. Provides experience in maintaining a manual accounting system. Prerequisite: AC 130. | |||
| BA | 120 | Organizational Behaviour | 3 |
| Look at behaviour of individuals and groups in organizational settings through theories and models and examine how behaviour can be modified to improve organizational efficiency and effectiveness. Case studies, exercises and role-plays drawn from real life used to illustrate principles. | |||
| CO | 131 | Communications I | 3 |
| Focuses on writing skills. Includes introduction to paragraphs, essays, research papers and business correspondence with emphasis on practical application for writing. | |||
| CO | 231 | Communications II | 3 |
| Emphasis on writing and formatting variety of business documents - letters, memos, proposals, instructions/procedures, reports (informal, semi-formal, formal) - and developing practical approach to solving business communication problems. Lectures, discussions, presentations, individual and group assignments used. Prerequisite: CO 131. | |||
| CU | 248 | Business Computer Applications | 3 |
| Covers combination of following computer applications: file management (Windows), word processing (Word), spreadsheets (Excel) and presentations (PowerPoint). More depth and application of topics follow overviews of individual application. Business topics stressed in examples. | |||
| EC | 111 | Microeconomics | 3 |
| Provides the analytical techniques needed to analyze and understand consumer behaviour, production decisions of a firm, market structures and market price mechanism. | |||
| EC | 211 | Macroeconomics | 3 |
| Emphasis on national policies and impact on the Canadian economy. Other topics are national income accounting, inflation models, employment theory, business cycles, balance of payments and money and banking. | |||
| MA | 101 | Business Mathematics | 3 |
| Solve practical financial and mathematical problems encountered in the business world through review of mathematics of ratios, percentage and basic algebra and their applications to business problems. Principle of time value of money covered in-depth with important applications to finance, investments and capital budgeting. Use financial calculators. | |||
| MK | 170 | Marketing Principles | 3 |
| Develop knowledge and understanding of marketing techniques including analysis of marketing operations, product assortment, price structure, channels of distribution and promotion of goods and services. | |||
Year II Required Courses
Credits
| AC | 235 | Simply Accounting | 3 |
| Introduction to computerized accounting. Gain experience using Simply Accounting and basic knowledge of fully integrated microcomputer based accounting system. Software modules include general ledger, accounts receivable, accounts payable, payroll, inventory, services and project. Prerequisite: AC 230. | |||
| AC | 441 | Intermediate Accounting I | 3 |
| Study theoretical aspects of accounting in-depth. Topics emphasize external financial reporting standards and underlying accounting assumptions, concepts and principles pertaining to accounting model. Includes accounting for operational assets, deferred and intangible assets and long term intercorporate investments. Prerequisite: AC 230. | |||
| AC | 444 | Management Accounting | 3 |
| Look at accounting data through eyes of those who must use it in planning, controlling operations and making many decisions involved in management of an enterprise. Topics include cost, cost behaviours, cost relevance, budgeting, flexible budgeting and capital budgeting. Prerequisite: AC 230. | |||
| AC | 541 | Intermediate Accounting II | 3 |
| In-depth study of accounting and reporting of long-term liabilities and corporation equities. Deals with implications of taxation, leases, pensions and financial statement analysis. Prerequisite: AC 441. | |||
| AC | 544 | Cost Accounting | 3 |
| Concentration on process of cost determination, recording, analysis and reporting. Cost accounting presents information on costs of products, services and company departments. Cost accounting is part of and supports both financial and managerial reporting activities. Topics include job-order and process costing; standard costs: material, labour and overhead; direct costing, and activity-based costing system. Prerequisite: AC 444. | |||
| BA | 440 | Financial Management I | 3 |
| Objective of financial management is to provide basic understanding of the process of raising funds and their most profitable allocation within a business enterprise. Topics include financial markets, taxation, financial statement analysis, sources and valuation of debt and equity, fundamental capital budgeting, leverage and risk management. Prerequisites: AC 130 and MA 101. | |||
| BA | 470 | Business Case Studies | 3 |
| Goal is to prepare students to be managers. Number of currently emphasized management topics presented and integrated within the traditional framework of functions and systems. Lectures and case discussions employed to explore topics in planning, organizing, influencing, controlling and managing in the future. Prerequisite: AC 130. | |||
| BA | 540 | Financial Management II | 3 |
| Objective in financial management is continued emphasis of prerequisite concepts with further study in areas of advanced capital budgeting, financing mix, dividend policy, working capital management, mergers, and international financial management. Prerequisite: BA 440. | |||
| LA | 180 | Business Law | 3 |
| Study sources of law and the judicial system emphasizing contract law, contract of sale, consumer protection, restrictive trade practices, agency, negotiable instruments, unincorporated business and corporations, insurance, the law of torts and real property law. | |||
| MA | 201 | Business Statistics | 3 |
| Introduction to statistical concepts and techniques, progressing to inferential statistics. Techniques used in all functional areas of business. Topics include data presentation, probability, distributions, sampling and estimation, hypothesis testing, time series analysis, non-parametric tests, regression, correlation, analysis and time series. Prerequisite: MA 101. | |||
| Business Elective | 3 | ||
