Accounting and taxation courses |
AC 130 Accounting I - 3 credits
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| AC130 and AC230 introduce the concepts and applications of financial accounting. Topics in AC130 - Accounting I include accounting concepts and principles, the recording process, preparing financial statements, internal control, cash and receivables. Prerequisites: Grade XII Math or equivalent. Co-requisites: None |
AC 201 Payroll Administration - 3 credits
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| This is an introductory course in payroll. Topics include employment standards, designation of individuals as employees or contractors, record keeping requirements, payroll calculations, taxable and non-taxable benefits, payroll journal entries, reporting requirements, and employee termination. Prerequisites: None. Co-requisites: AC 130 |
AC 230 Accounting II - 3 credits
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| AC230 is a continuation of AC130. Topics included in AC230 - Accounting II are: inventories; capital assets; current liabilities; owner's equity in partnerships and corporations; analyzing financial statements; and the statement of cash flows. Emphasis is placed on problem solving and application of financial accounting to real life situations. It also provides students with experience in maintaining a manual accounting system. Prerequisites: AC 130. Co-requisites: None |
AC 235 Computerized Accounting - 3 credits
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| This is an introductory course in computerized accounting. The student gains experience using Sage 50 Accounting and through it a basic knowledge of a fully integrated Windows based accounting system. The modules of the software to be explored include the General Ledger, Accounts Receivable, Accounts Payable, Payroll, Inventory & Services, and Project.
NOTE: This software only operates on Windows-based machines; it is not compatible with Apple-based systems (Mac's). Students must have access to a Windows-based machine for any 'off-campus' work. Prerequisites: AC 130. Co-requisites: None
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AC 260 Introduction to Taxation - 3 credits
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| This course is a study of current tax legislation as it relates to individuals. Students gain the knowledge needed to prepare personal income tax returns. Topics include the determination of various income sources, tax deductions, and tax credits used in calculating the tax liability of individuals. Prerequisite: AC 130 |
AC 356 Strategic & Competitive Analysis - 3 credits
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| Accounting 356 - Strategic and Competitive Analysis stresses the need for strategic thinking in management. This course provides insight to the analysis of competitors, potential competitors, and opportunities that are presented in the competitive environment. This course explores the specific areas of strategic cost management with its emphasis on cost drivers, the value chain, and strategic use of activity-based management. Prerequisite: MA 201 |
AC 370 Auditing Principles - 3 credits
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| Students are introduced to the principles, concepts and procedures applicable to both internal and external auditing. Topics include reporting, professional standards, ethics, legal liability, audit objectives, audit evidence, planning and analysis, materiality and risk, internal control and audit sampling. Students also have the opportunity to apply the audit process to areas such as the revenue cycle, purchases and payables cycle, and inventory and payroll cycles. Prerequisites: AC 541 & MA 201 |
AC 390 Advanced Financial Accounting - 3 credits
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| AC390 examines advanced accounting concepts and techniques with regard to investment in equity securities, business combinations, the preparation of consolidated financial statements and the topics of foreign currency transactions, foreign investments, and not-for-profit organizations. It meets the requirements of Chartered Professional Accountants of Canada (CPA) with respect to advanced financial accounting. Prerequisite: AC 541 and BA 540 |
AC 441 Intermediate Accounting I - 3 credits
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| Theoretical aspects of accounting are studied in-depth. Topics emphasize external financial reporting standards and the underlying accounting assumptions, concepts and principles pertaining to the accounting model. The course content includes accounting for operational assets, deferred and intangible assets, and long term intercorporate investments. Prerequisites: AC 230. Co-requisites: None |
AC 444 Management Accounting - 3 credits
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| The course looks at accounting data through the eyes of those who must use it in planning, in controlling operations and in making the many decisions involved in the management of an enterprise. Topics include cost, cost behaviours, cost relevance, budgeting, flexible budgeting and capital budgeting. Prerequisite: AC 230. Co-requisites: None |
AC 541 Intermediate Accounting II - 3 credits
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| This course is an in-depth study of accounting and reporting of long term liabilities and corporation equities. It also deals with the implications of taxation, leases, pensions, and financial statement analysis. Prerequisites: AC 441. Co-requisites: None |
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Appraisal and assessment courses |
AP 310 Farmland Evaluation - 3 credits
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| This course provides theory and practice in farmland assessment according to Alberta Municipal Affairs Assessment Standards Guidelines. It includes the evaluation of farmland in relation to soils, climate, and productivity factors. The course provides training in soil evaluation to a level that students can successfully use the Alberta Municipal Affairs farmland assessment manual. The preparation of assessment reports and interpretation of aerial photographs, soil surveys, and county maps will be considered. Pre/co-requisites: None |
AP 320 Assessment Principles - 3 credits
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| This course provides an overview of the property assessment and taxation system in Alberta. Advanced topics that govern assessment/taxation in both urban and rural jurisdictions are presented. Students are introduced to various aspects of provincial and local governmental responsibilities. Prerequisites: AP 310 and AP 344. Co-requisites: AP 444 |
AP 330 Foundations of Real Estate Appraisal - 3 credits
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| This course offers a comprehensive coverage of all concepts and principles of real property appraising, together with the technical skills required of the application of basic principles in practice. The course focuses on residential appraisal and cost estimating techniques used in the appraisal field and an introduction to income property appraisal. The student completes a residential property appraisal on a single family dwelling. Prerequisites: None. Co-requisites: CT 402 |
AP 331 Real Estate Investment Analysis & Advanced Income Appraisal - 3 credits
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| Valuation techniques for real estate are examined, including the income method of appraisal, tax consequences of real property ownership, and portfolio analysis methodology. Prerequisite: AC 130 & MA 101. Co-requisites: None |
AP 344 Statistical & Computer Applications in Valuation - 3 credits
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| This course teaches the fundamentals of exploratory data analysis and real property valuation. Practical uses of statistical and computer applications in determining and analyzing real estate value are explored. This is done by examining case studies and doing hands on computer work on student owned laptops, using the statistical package, SPSS. Prerequisite: MA 201. Co-requisites: None |
AP 443 Real Property Assessment Administration - 3 credits
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| This course introduces the student to the fundamentals of the real property assessment system for taxation and its administration. Topics include property tax, assessment law, organizational structure, records and data systems, quality assurance and the application of mapping and GIS (geographic information systems). Prerequisite: None. Co-requisite: AP 330 |
AP 444 Computer Assisted Mass Appraisal - 3 credits
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| This is an advanced hands on course in which students continue to use their laptops and the SPSS statistical package to develop cost and direct sales computer assisted mass appraisal (CAMA) models. Topics include more complex modelling and valuation techniques such as nonlinear programming and neutral network. The integration of GIS (Geographic Information Systems) and CAMA (computer Assisted Mass Appraisal) is also studied. Prerequisites: AP 344 & MA 201. Co-requisites: None |
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Economics and finance courses |
| EC 111 Microeconomics - 3 credits |
| Microeconomics deals with the choices we make under conditions of scarcity. The study of economics introduces student to analytical and problem-solving techniques that can be applied to consumer behavior, production decisions, market structures, and the price mechanism. This knowledge enables better decisions in business, private, and public life. Prerequisite: Grade XII Math or equivalent. Co-requisites: None |
| EC 211 Macroeconomics - 3 credits |
| Macroeconomics extends the principles learned in microeconomics to the national economy. The health of the economy is measured using gross domestic product (GDP), inflation, and employment. Business cycles, money and banking inform the monetary and fiscal policy that guides the maintenance of a healthy, growing, and prosperous country. Prerequisite: Grade XII Math or equivalent. Co-requisites: None |
| EC 300 Urban & Real Estate Economics - 3 credits |
| This course examines urban land markets and the development of cities using key economic principles. These principles are used to analyze urban real estate market demand, land use, land value, location and growth over time. Prerequisite: EC 111. Co-requisites: None |
| EC 301 Changing Global Economy - 3 credits |
| Economic globalization is the global integration of national economies, encompassing trade, production, finance, and labour allocation. The main drivers of globalization have been the technological revolutions in communications and information processing, and a liberalizing, pro-market orientation to national and international economic policy making. The theory, evidence, and policy related to globalization are examined. As a result, a critical understanding of globalization issues is developed. Prerequisite: EC 211. Co-requisites: None |
| EC 376 Economic Development in Developing Countries - 3 credits |
| This course examines the causes of widespread poverty in the less developed regions of Africa, Asia, and Latin America. Other aspects of this course include the examinations of the economic and non-economic circumstances of these regions, the uneven distribution of economic development and growth, and possible cures to poverty. An examination of economic development issues include: debt crisis, education and development, foreign aid, the role of women in development, multinational corporations, impact of health in development and international trade regimes. Pre/co-requisites: None |
| FN 210 Fundamentals of Financial Planning - 3 credits |
| This is an introductory course in the field of personal financial planning. Topics include personal financial planning, income tax planning strategies, money management, education planning, retirement planning, estate planning, risk management, life insurance and wealth accumulation planning. Pre/co-requisites: None |
| FN 230 Personal Finance Management - 3 credits |
| This course provides the foundations of personal financial planning in a rigorous conceptual and practical framework and a thorough coverage of the major aspects of family and individual personal finances, ranging from budgeting to estate planning. Students acquire expertise using financial planning calculators and preparing a personal financial plan. Prerequisite: MA 101. Co-requisites: None |
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Communications and computer courses |
| CO 131 Communications I - 3 credits |
| This course offers an opportunity for business students to improve their business communication skills. The course covers a broad spectrum of writing skills and business messages. Emphasis in this course is on writing and formatting a variety of business documents—emails, letters, memos, proposals, and instructions/procedures. Prerequisite: Grade 12 English or equivalent. Co-requisites: None |
| CO 231 Communications II - 3 credits |
| This course offers an opportunity for business students to improve their skills in two specific areas: written and oral communication. The written component of this course requires students to learn the fundamentals of report writing. The oral component of this course utilizes different multimedia technologies to hone the students’ oral presentation skills. Upon completion of this course, students will have mastered the technical skills required for effective written and oral business communication skills. Prerequisite: CO 131. Co-requisites: None |
| CT 402 Residential & Commercial Property Analysis - 3 credits |
| This is a first-level course designed for Appraisal and Assessment students who require a basic course in construction materials and theory. The course covers both interior and exterior materials with emphasis on residential, commercial and industrial construction, building codes and print reading. Also covered is an introduction to residential cost estimating and then a more in-depth study of commercial cost estimating techniques. Pre/co-requisites: None |
| CU 248 Business Computer Applications - 3 credits |
| This course covers a combination of the following computer applications: file management (Windows), word processing (Word), spreadsheets (Excel), presentations (PowerPoint) and using relational databases (MS Access). More depth and application of topics follow overviews of each individual application. Business topics are stressed in examples used. Pre/co-requisites: None |
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General business courses |
| BA 120 Organizational Behaviour - 3 credits |
| This course looks at the behaviour of individuals and groups in organizational settings in terms of various theories and models, and examines how such behaviour can be modified to improve organizational efficiency and effectiveness. Case studies, exercises, and role-plays drawn from real life are used to illustrate the principles involved. Pre/co-requisites: None |
| BA 170 Salesmanship - 3 credits |
| This course deals with the concepts, qualities, and skills required of a salesperson. Development of sales presentations and role-playing is used to practice sales technique. The importance of the sales function to an organization's success is emphasized, as well as the rewards and duties of the professional salesperson. Pre/co-requisites: None |
| BA 250 E-commerce - 3 credits |
| This course looks at e-commerce from a managerial perspective. Topics include: intranets and extranet technologies, retailing (B2C), B2B, payment systems, corporate strategy, public policy, and global ethnic issues. Prerequisites: CU 248 |
| BA 423 Labour Relations - 3 credits |
| This course outlines the system of labour relations in Canada in both government and the industrial sector. Topic areas include the role of unions and management, trends in labour and employment legislation, bargaining and contract negotiations, collective agreements, strikes, grievance procedures, alternative labour conflict resolution techniques and potential future issues in labour relations. Prerequisite: none. Co-requisite: none. |
| BA 429 Marketing Management - 3 credits |
| This course studies in depth principles, concepts, and techniques of marketing. In addition, emphasis is placed on the planning process that a marketing manager uses in developing marketing strategies within a dynamic environment. Case work will be emphasized in this course. Pre/co-requisites: None |
| BA 440 Financial Management I - 3 credits |
| The objective of financial management is to provide the student with a 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, and leverage and risk management. Prerequisites: AC 130 & MA 101 |
| BA 470 Business Case Studies - 3 credits |
| The goal of this course is to prepare students to be managers. A number of currently emphasized management topics are presented and integrated within the traditional framework of functions and systems. Lectures and case discussions are employed to explore topics in planning, organizing, influencing, controlling, and managing the future. Prerequisites: AC 130 |
| BA 540 Financial Management I - 3 credits |
| The objective of this second course in financial management is a continued emphasis of prerequisite concepts with further study in the areas of advanced capital budgeting, financing mix, dividend policy, working capital management, mergers, and international financial management. Prerequisites: BA 440 |
| BA 546 Small Business Management I - 3 credits |
| This course covers the fundamentals of successfully managing and operating a small business. Emphasis is on planning and strategy in the areas of operation, finance and marketing. This course is an online course. Students go at their own pace. There are no scheduled classes. Prerequisites: AC 130 & MK 170. Co-requisites: None |
| BA 548 Small Business Management II - 3 credits |
| This course is based on a simulation game that applies theoretical concepts to a reality based scenario. Emphasis is on gaining hands-on experience in operating and managing a small service business. Students gain practical skills in a controlled environment. Prerequisites: AC 130 & MK 170 |
| BA 640 Management Information Systems - 3 credits |
| In this course, students examine current practice in the areas of planning and control of data processing, selection of processing facilities, and dissemination of information within a business enterprise. Topics include system analysis, data warehouses, artificial intelligence, networks, emerging technologies and computer based applications, cost/benefit analysis and case studies. Concurrently the students are taught PowerPoint and/or advanced spreadsheets and do exercises on the internet. Prerequisites: CU 248 |
| BA 646 Operations Management - 3 credits |
| This course includes a study of manufacturing and service processes - characteristics, implications for management, and the dynamics of change within a business environment. Issues of technology, productivity and utilization of resources are explored. Topics include production, facilities, processes, technology and capacity, transportation, service, quality, planning, human resources and project management. Prerequisite: MA 201. Co-requisites: None |
| BA 650 Investments - 3 credits |
| This is a comprehensive course covering all aspects of investment in Canada with special emphasis on bonds, equities, and derivatives. Analytical tools for evaluation of investment alternatives are also covered. Prerequisite: MA 101. Co-requisites: None |
| BA 656 Leadership & Supervision - 3 credits |
| This first line management course covers a wide spectrum of topics dealing with how management sees the supervisor, how supervisors see themselves, and how supervisors lead. This course covers planning, control, communications, motivation, training, appraisal, discipline, selection, safety and other relevant topics. By course completion, participants should have a well rounded understanding of theory and practical application of leadership and supervision. Prerequisite: BA 120. Co-requisites: None |
| BA 661 Human Resource Management - 3 credits |
| Areas of focus include human resource planning, recruitment and selection, orientation and training, compensation and benefits, occupational health and safety and labour relations. Throughout the course, students gain experience in recognizing conflict and dealing with managerial issues that commonly arise in their professional lives. Through a program of identification, negotiation, and presentation, students will explore and practice techniques commonly used in diffusing conflict surrounding issues that are common within organizations. Prerequisite: BA 120.Co-requisites: None |
| BA 670 Financial Markets & Institutions - 3 credits |
This course examines the important roles that money, banking, and financial institutions play in the Canadian economy. Students gain an in depth understanding of the key economic and financial concepts associated with financial markets, monetary policy and financial institutions. In particular, students acquire an appreciation of the mandate of the Bank of Canada and the operations of the banking and non-banking institutions as well as their economic and legislative environment. Students also become familiar with the major international financial markets and institutions. Prerequisite: EC 211. Co-requisites: None
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| BE 211 International Business - 3 credits |
| This course introduces key international business concepts and practices. Of special interest are the global implications of social responsibility and corporate accountability. This course examines the requirements necessary to compete in an international marketplace. Pre/co-requisites: None |
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Law courses |
LA 112 Canadian Real Property Law & Real Estate Ethics - 3 credits
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| The course focuses on the application of property law across Canada. The topics covered include: a review of the Canadian legal system, contract law, estates and interests in land, land registration, the role of the real estate agent, mortgage law, tenancies, condominium law, professional standards, and ethics. Pre/co-requisites: None |
LA 180 Business Law - 3 credits
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| Sources of law and the judicial system. Emphasis on the law of contracts, contract of sale, consumer protection, restrictive trade practices, agency, negotiable instruments, unincorporated business and corporations, insurance, and the law of torts. Pre/co-requisites: none |
LR 305 Collective Bargaining - 3 credits
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| Course outline under revision |
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Marketing courses |
| MK 170 Marketing Principles - 3 credits |
| This course is designed to develop knowledge and understanding of marketing techniques. It includes analysis of marketing operations, product assortment, price structure, channel of distribution, and promotion of goods and services. Pre/co-requisites: None |
| MK 210 Consumer Behaviour - 3 credits |
| This course examines how different consumer segments make decisions about how to spend their money. To effectively employ the marketing concept, marketing practitioners must understand consumer behavior concepts and theories. This course covers the exchange process involved in acquiring, consuming, and disposing of goods, services, experiences, and ideas. Prerequisite: MK 170. Co-requisites: None |
| MK 211 Global Marketing - 3 credits |
| This course is a comprehensive study of marketing in an international context. Topics covered in this course include the export process, licensing, joint ventures, culture, product adaption, international distribution, and the international political and legal environment. Prerequisite: MK 170. Co-requisites: None |
| MK 223 Advertising & Promotions - 3 credits |
| This course is designed to enable students to use the advertising and promotional techniques learned in MK 170 in a practical hands-on way. Topics range from the role of advertising to the creative aspects of developing and presenting various promotional vehicles in their completed form. Prerequisite: MK 170. Co-requisites: None |
| MK 228 Public Relations - 3 credits |
| This course will teach students about the importance of creating strategic management relationships between an organization and its diverse publics. Course content includes public relations knowledge and practical guidelines for utilizing written, spoken, and visual techniques to reach selected audiences. Examples, case studies, and guest speakers will be utilized to assist students with their understanding of this dynamic, ever changing field. Pre/co-requisites: None |
| MK 230 Market Research - 3 credits |
| This is an introductory course in marketing research. The course includes an experimental approach to the learning of techniques of marketing research. Course content includes research designs, data collection instruments, sample designs, types of analysis, and research reporting. Prerequisites: MK 170. Co-requisites: None |
| MK 290 Marketing Strategy - 3 credits |
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This course introduces essential concepts in marketing strategy formulation and implementation. MK 290 explores customer, product, competition, market, and resource analysis that contributes to achieving superior customer and organizational objectives in a socially-responsible manner. Market-driven strategies and the process leading to value-added customer service play a crucial role in establishing and maintaining a competitive advantage.
Prerequisite: MK 170. Co-requisites: None |
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Math courses |
MA 101 Business Mathematics - 3 credits
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| Solving practical financial and mathematical problems encountered in the business world is the focus of this course. It reviews the mathematics of ratios, percentage, and basic algebra and their applications to business problems. The principle of the time value of money is covered in depth with its important applications to finance, investments and capital budgeting. Use of financial calculators is emphasized throughout. Prerequisites: Grade XII Math or equivalent. Co-requisites: None |
MA 201 Business Statistics - 3 credits
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| This course is an introduction to statistical concepts and techniques, progressing to inferential statistics. The techniques introduced are used in all the functional areas of business. Topics include data presentation, probability distributions, sampling and estimation, hypothesis testing, time series analysis, non-parametric tests, regression, and correlation. Prerequisite: MA 101. Co-requisites: None |
MA 535 Quantitative Methods I - 3 credits
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| This course serves as a connecting link between mathematics courses and applied business courses. The focus is on sharpening decision-making abilities by formulating business problems into quantitative models and interpreting the result of the model solutions. Topics include decision-making under uncertainty, forecasting, inventory and PERT/CMP planning models. Prerequisite: MA 201. Co-requisites: None |
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