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Business Electives

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Home...ProgramsBusiness Administration: General Business MajorBusiness Electives

If you are enrolled in the business administration diploma program, you will choose electives with your academic advisor.

There is an  exception: the real estate appraisal and assessment major doesn't have any electives.
  • accounting majors only choose 1 elective
  • small business and entrepreneurship majors choose 4 electives
  • general majors choose 10 electives
What you should know
  • Business elective course options are listed by subject areas below.
  • You do have help. Your academic advisor will assist you in choosing courses suitable to your needs while building your timetable.
  • You may select a course from any interest area. You aren't limited to courses related to your major.
  • Course descriptions and course outlines are subject to change.
  • Not all courses are offered every year. Not all course combinations are possible.
  • All courses are 3 credits each.
Accounting and taxation courses
AC 130 Accounting I - 3 credits
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
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
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
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

AC 260 Introduction to Taxation - 3 credits
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
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 441 Intermediate Accounting I - 3 credits
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
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
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
Appraisal and assessment courses
AP 310 Farmland Evaluation - 3 credits
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
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 
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 
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 
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 
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 
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
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
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 
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

 

 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
Law courses
LA 112 Canadian Real Property Law & Real Estate Ethics - 3 credits 
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 
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
Course outline under revision
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 

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
Math courses
MA 101 Business Mathematics - 3 credits 
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  
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
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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Lloydminster Campus
2602 59 Avenue,
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T9V 3N7
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5707 College Drive,
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T9X 1K5
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