XII. Course Descriptions
Business
Department of Business - College of Management and Economics
| BUS*2010 Foundations of Leadership F,W (3-0) [0.50] |
| Using an integrated approach to studying leadership, this foundation course covers history, evolving theories, models, and
research both from a theoretical point of view and practical application. This course will use a seminar style with applied
workshops, class discussions, guest speakers, and student participation. Students will prepare elements of a skills portfolio
and a research paper. This is a required course for the Certificate in Leadership. (Also offered through Distance Education
format.)
|
| Equate(s): |
UNIV*2000 |
| BUS*2220 Financial Accounting F,W (3-0) [0.50] |
| An introductory course designed to develop an understanding of current accounting principles and their implication for published
financial reports of business enterprises. The course approaches the subject from the view of the user of accounting information
rather than that of a person who supplies the information.
|
| Prerequisite(s): |
1 of ECON*1050, ECON*1100, ENGG*3240 |
| Equate(s): |
AGEC*2220 |
| Restriction(s): |
Priority Access course. Enrolment may be restricted to particular programs or specializations. See department for more information. |
| BUS*2230 Management Accounting F,W (3-0) [0.50] |
| This course emphasizes the use of accounting information to facilitate effective management decisions. Topics include cost
determination, cost control and analysis, budgeting, profit-volume analysis and capital investment analysis.
|
| Prerequisite(s): |
AGEC*2220 or BUS*2220 |
| Equate(s): |
AGEC*2230 |
| Restriction(s): |
Priority Access course. Enrolment may be restricted to particular programs or specializations. See department for more information. |
| BUS*2240 Applied Financial Accounting F (3-0) [0.50] |
| In this course students will learn to apply the fundamental principles emanating from accounting’s conceptual framework and
undertake the practice of financial accounting. Students will become adept at performing the functions related to each step
in the accounting cycle up to and including the preparation of the financial statements and client reports through a semester-long
business simulation. Additionally, students will develop the skills necessary for assessing an organization’s system of internal
control and financial condition.
|
| Prerequisite(s): |
BUS*2220 |
| BUS*3000 Human Resources Management F,W (3-0) [0.50] |
| This course examines the essential human resource function of planning, staffing, employee training and development, employee
assistance programs, the legal environment and employee maintenance in a variety of organizational settings. (Also offered
through Distance Education format.)
|
| Prerequisite(s): |
1 of AGEC*2220, BUS*2000, BUS*2090, BUS*2220, HTM*2030, HTM*2200 |
| Equate(s): |
HTM*3000 |
| Restriction(s): |
PSYC*3070. Priority Access course. Enrolment restricted to particular programs or specializations. See department for more information.
|
| BUS*3010 Compensation Systems F,W (3-0) [0.50] |
| This course focuses on how organizations attract, retain, and motivate employees through formal and informal reward mechanisms.
Topics include: developing pay structures, job analysis, job evaluation, pay systems, pay system administration, equity issues,
and benefits. (Also offered through Distance Education format.)
|
| Prerequisite(s): |
BUS*3000 or HTM*3000 |
| Equate(s): |
PSYC*3010 |
| Restriction(s): |
Registration in B.Comm. HRM major. |
| BUS*3020 Corporate Social Responsibility F (3-0) [0.50] |
| This course provides students an opportunity to examine a comprehensive range of topics and issues related to business and
sustainability and aims to explore the implications of changing stakeholder expectations, and opportunities for organizational
sustainable value creation. Key topics will include CSR theories and frameworks, global issues and role of business in society,
socially responsible investing, green consumption, CSR and firm competitive advantage, reputation, corporate governance and
ethics, regulation and social/environmental reporting.
|
| Prerequisite(s): |
9.00 credits |
| Restriction(s): |
This is a Priority Access Course for students in the B.Comm. and B.A. Environmental Governance (EGOV) programs. Some restrictions
may apply during some time periods. Please contact the department for more information.
|
| BUS*3030 Occupational Health and Safety F,W (3-0) [0.50] |
| The major objective of this course is to introduce Human Resources Professionals to this broad and ever changing field. Occupational
Health and Safety, is an inherently technical subject far broader than legislation only. The multiple dimensions of the various
issues - technical, legislative, political and personal are a required part of the training for a professional in this field.
(Also offered through Distance Education format.)
|
| Prerequisite(s): |
9.00 credits including BUS*3000 or HTM*3000 |
| Restriction(s): |
Registration in B.Comm. HRM major. |
| BUS*3070 Recruitment and Selection F,W (3-0) [0.50] |
| This course will provide students with the appropriate tools needed to recruit and select employees, identify related competencies,
identify performance appraisal methods, and evaluate the effectiveness of these programs within the context of our Canadian
legal framework. (Also offered through Distance Education format.)
|
| Prerequisite(s): |
BUS*3000 or HTM*3000 |
| Restriction(s): |
Registration in B.Comm. HRM major. |
| BUS*3090 Training and Development F,W (3-0) [0.50] |
| This course focuses on how organizations develop employee skills through training and development programs. Topics will include:
adult learning principles, training needs assessments, training program design, instructional methodologies, coaching and
mentoring, individualized development and program evaluation. (Also offered through Distance Education format.)
|
| Prerequisite(s): |
BUS*3000 or HTM*3000 |
| Equate(s): |
PSYC*3090 |
| Restriction(s): |
Registration in B.Comm. HRM major. |
| BUS*3280 Auditing I W (3-0) [0.50] |
| Auditing I is an examination of the principles and theory underlying the practice of auditing. Concepts of materiality and
audit risk are examined and discussed. Sources and techniques for gathering auditing evidence will also be examined. Modern
organizations rely on information systems, technology and internal controls to manage and monitor their operations and the
impact of these systems on the quality of information produced and on the scope of audits are important elements of this course.
|
| Prerequisite(s): |
BUS*3330 |
| Restriction(s): |
BUS*4280 |
| BUS*3320 Financial Management F,W (3-0) [0.50] |
| The viewpoint taken in the course is that of the senior financial officer of a business firm. The focus is on the management
of cash, accounts receivable, inventory and short and intermediate term liabilities. Emphasis is placed on the analysis and
forecasting of financial statements, and financial modeling for planning and controlling the growth of the business enterprise.
|
| Prerequisite(s): |
1 of AGEC*2230, BUS*2230, HAFA*3070, HTM*3070 |
| Equate(s): |
AGEC*3320 |
| Restriction(s): |
Registration in B.Comm. programs, BA Management Economics programs, BA International Development area of emphasis Economic
& Business Development or BA European Studies area of emphasis in European Business Studies.
|
| BUS*3330 Intermediate Financial Accounting I W (3-0) [0.50] |
| This course presents a critical evaluation of accounting concepts, principles and practices in relation to both the traditional
and current value accounting measurement models. Emphasis will be on the effect of alternative accounting practices and measurement
models on income determination and asset valuation.
|
| Prerequisite(s): |
10.00 credits including AGEC*2220 or BUS*2220 |
| Equate(s): |
AGEC*3330 |
| BUS*3340 Intermediate Financial Accounting II W (3-0) [0.50] |
| This course will build on the foundation in financial accounting concepts and principles gained in BUS*3330. The focus is on how entities account for current and non-current liabilities and equity accounts, including, income taxes,
leases, pensions and other post retirement benefits, share equity and retained earnings, stock options. Additional topics
may include earnings per share, restatements and statement analysis.
|
| Prerequisite(s): |
BUS*3330 |
| BUS*3350 Taxation F (3-0) [0.50] |
| The fundamentals of the tax system as it applies to all taxpayers will be the focus of the first half of the course. The second
half will develop forms of business organizations from a tax perspective. Basic tax planning techniques which attempt to maximize
the cash flows and returns on investments will then be studied. The emphasis in the course is on business decision making.
A review of personal financial planning and investment decisions will also be included.
|
| Prerequisite(s): |
BUS*3320, BUS*3330 |
| Restriction(s): |
Enrolment may be restricted to particular degrees or programs. See the department for more information. |
| BUS*4000 Organizational Behaviour II F,W (3-0) [0.50] |
| This course is concerned with the structure and dynamics of organizational open systems. It focuses on the external environment,
technology, structure (and their interrelationships), organizational culture and change management. It addresses the actions
that managers must take to insure that behaviour within the organization aids rather than impedes the achievement of overall
organizational goals. (Last offering - Winter 2011)
|
| Prerequisite(s): |
14.00 credits including (1 of BUS*2000, HTM*2200, BUS*3000, HTM*3000)
|
| Equate(s): |
HTM*4100 |
| Restriction(s): |
Registration in B.Comm. HAFA, HAFA:C, HRM or TMGT. |
| BUS*4010 Leadership Capstone W (3-0) [0.50] |
| This course is the capstone course for students completing the Certificate in Leadership. Based on their prior course work
and experience in their leadership placements, students will examine the relationships between leadership theory and practice,
assess their effectiveness in a leadership role, and develop a personal plan for further developing their leadership skills.
(Offered through Distance Education format only.)
|
| Prerequisite(s): |
BUS*2010 plus 120 hours of placement experience
|
| Equate(s): |
UNIV*4000 |
| Restriction(s): |
Instructor consent required. |
| BUS*4030 Advanced Topics In Human Resource Management U (3-0) [0.50] |
| Students will actively examine issues in selected topic areas of human resource management at an advanced level and with a
focus on application in an actual organizational setting. The focal area of the course, or range of human resource management
topics covered by the course, will vary depending on instructor. Selected topic areas may include corporate social responsibility,
leadership issues, strategic human resource management, gender issues, human rights issues, recruitment methods and outcomes,
functional job analysis and validation methods, job performance criteria and appraisal tools, selection processes and tools,
organizational justice, work attitudes, and prejudice and discrimination in the workplace. Specific topic areas will be announced
prior to the course selection period.
|
| Prerequisite(s): |
BUS*3000 or HTM*3000 |
| BUS*4060 Human Resources Planning W (3-0) [0.50] |
| Introduces the strategic planning role that human resources professionals play in organizations. Students will confront the
challenges and demands of rightsizing, technological change, corporate repositioning, cost containment, productivity improvements,
and the consequences of relocation, outplacement and retraining of staff. An understanding of the essential elements of the
human resource planning process in organizations will be provided. Students will acquire knowledge in analyzing, assessing
and programming for the human resource requirements of organizational, business and strategic plans.
|
| Prerequisite(s): |
15.00 credits including (1 of BUS*2000, HTM*2200, BUS*3000, HTM*3000)
|
| Equate(s): |
HTM*4160 |
| Restriction(s): |
Registration in B.Comm. HRM. |
| BUS*4100 Applied Research in Human Resources Management F (3-0) [1.00] |
| This course provides students with the opportunity to conduct hands-on research in an organization on issues that relate to
Human Resource Management. Students will work in groups and be expected to find organizations for their research project.
Although students will be primarily accountable for finding their organizations to work with, instructor support will be provided
to assist students if difficulties arise. The instructor will also serve as a resource throughout the project. Lecture topics
include: understanding organizational issues, understanding the consulting process (e.g. engagement, communication, ethics),
project planning, data collection methods in an applied context (e.g. sampling, confidentiality, practical constraints), and
report writing.
|
| Prerequisite(s): |
PHIL*2600, PSYC*2360, (HTM*3000 or PSYC*3070), (HTM*2200 or PSYC*3080)
|
| Equate(s): |
PSYC*4100 |
| Restriction(s): |
Registration in B.Comm. HRM major. |
| BUS*4220 Advanced Financial Accounting F (3-0) [0.50] |
| This course is a critical evaluation of issues and problems associated with business combinations, long-term intercorporate
investments, foreign operations and accounting for not-for-profit organizations. There is a strong emphasis on applying this
body of knowledge through practical problems.
|
| Prerequisite(s): |
BUS*3330, BUS*3340 |
| Restriction(s): |
Enrolment may be restricted to particular degrees or programs. See the department for more information. |
| BUS*4230 Advanced Management Accounting W (3-0) [0.50] |
| This course provides advanced coverage of management accounting concepts and the application of management accounting information
for managerial decision-making. This course extends the concepts covered in intermediate management accounting and also integrates
pertinent situational problems from other functional areas of enterprises such as global trade and process controls.
|
| Prerequisite(s): |
BUS*3230 |
| Restriction(s): |
Enrolment may be restricted to particular degrees or programs. See the department for more information. |
| BUS*4250 Business Policy F,W (3-0) [0.50] |
| Business policy is a synthesis of the principles of business management with emphasis upon the formation of business decisions
and policies. The purpose of this course is to enable the student to draw on analytic tools and factual knowledge from all
other courses in analyzing comprehensive business problems.
|
| Prerequisite(s): |
(AGEC*3310 or FARE*3310), (1 of AGEC*3320, AGEC*3400, BUS*3320, FARE*3400), ECON*3560 |
| Equate(s): |
AGEC*4250 |
| Restriction(s): |
Registration in semester 6 or higher. Priority Access course. Enrolment may be restricted to particular programs or specializations.
See department for more information.
|
| BUS*4260 International Business W (3-0) [0.50] |
| This course covers international business and deals with the strategic and functional areas of management in the international
business environment. This course examines the factors that shape strategic management outside a firm's domestic markets.
It uses a mix of readings, lectures, case studies, individual and group projects.
|
| Prerequisite(s): |
14.50 credits |
| Restriction(s): |
Priority Access course. Enrolment may be restricted to particular programs or specializations. See department for more information. |
| BUS*4270 Auditing II F (3-0) [0.50] |
| This course considers a number of advanced topics concerning both the auditor and audit techniques within the context of public
accounting. It builds on the knowledge of the audit task derived in Auditing I - BUS*3280 as well as the depth and breadth
of knowledge gained in BUS*3330 and BUS*3340. (First offering Fall 2012.)
|
| Prerequisite(s): |
BUS*3280 |
| BUS*4350 Income Taxation II W (3-0) [0.50] |
| An intensive study of the Canadian Income Tax Act and related statutes, this course will focus on the application to the taxation
of individuals, partnerships and corporations. A strong emphasis will be placed on compliance and tax planning. (First offering
Winter 2013.)
|
| Prerequisite(s): |
BUS*3350 |
