In this course, the student will be introduced to fundamental accounting principles, concepts and techniques. This course will focus on double-entry bookkeeping and the preparation of financial statements focusing on corporations. Period end processes, such as adjusting accounts, and the closing process are also discussed. The result is a complete presentation of the accounting cycle for service and merchandise businesses. Throughout the course, interpreting financial statements from a non-accounting manager perspective will be included.
This first course in accounting covers the double-entry bookkeeping procedures, adjustments, and production of financial statements pertaining to sole proprietorships. Coverage is also given to special journals, subsidiary ledgers, and control accounts. This results in a complete presentation of the accounting cycle for a service or merchandise business. Later in the course more in depth study of inventory costing methods, control procedures for cash including petty cash, and bank reconciliations is presented.
The second course in accounting starts with accounts receivable, short-term notes receivable, and payroll. This is followed by the cost, depreciation, and disposal of capital assets. Then the accounting for partnerships involving income distribution, admission or withdrawal of a partner, and liquidations is covered. An introduction to corporation accounting covering the issue of shares, cash, and share dividends is presented next. Later topics presented are the accounting for bonds, emphasizing the effective interest method for amortizing discounts and premiums, and the cash flow statement.
In this course, students will move beyond the fundamental accounting processes of their introductory courses and learn about measurement, valuation and presentation of all the balance sheet elements. The importance of user objectives in financial reporting and a professional’s responsibility to society are discussed. Students will begin their studies by learning how to develop comprehensive financial statements for public companies as well as a broad discussion on International Financial Reporting Standards (IFRS) and Accounting Standards for Private Enterprises (ASPE). The remainder of the course will cover the variety of accounting policy choices that are available to measure and value assets and the criteria used to make those choices. Upon completion of this course, students will be able to properly measure and value balance sheet elements using appropriate standards, recognize situations where choices between accounting policies exist, evaluate the choices and prepare recommendations.
This course highlights two popular accounting software programs, Sage 300 (formerly Accpac) and Sage 50. Sage 300 is an application designed for use by a medium to large sized company. Sage 50 is an application designed for use by a small to medium sized company. This course familiarizes students with processing common business transactions in each of the programs. The material is presented using practice companies that emphasize major features of the software programs presented.
This course provides an introduction to the role of information systems in business, information technology, computer hardware, software, managing data resources, telecommunications and networks, the Internet and the new information technology infrastructure, systems development, systems security and control and higher-level information systems.
In this course, students will move beyond the fundamental accounting processes of their introductory courses and learn about measurement, valuation and presentation of all the balance sheet elements. The importance of user objectives in financial reporting and a professional’s responsibility to society are discussed. Students will begin their studies by learning how to develop comprehensive financial statements for public companies as well as a broad discussion on International Financial Reporting Standards (IFRS) and Accounting Standards for Private Enterprises (ASPE). The remainder of the course will cover the variety of accounting policy choices that are available to measure and value assets and the criteria used to make those choices. Upon completion of this course, students will be able to properly measure and value balance sheet elements using appropriate standards, recognize situations where choices between accounting policies exist, evaluate the choices and prepare recommendations.
This course will introduce the student to cost terms and concepts. Job-order and process costing (weighted average method) will be covered. Cost-Volume-Profit analysis and breakeven calculations will be performed as well as a comparison between variable costing and absorption costing methods. Activity-based costing and budgeting will be discussed. Other topics to be covered include standard costs, flexible budgets and analysis, decentralization and other relevant costs for managerial decision-making will be explored.
This course will introduce students to federal and provincial employment standards, the calculation of gross earnings, statutory and non-statutory deductions from earnings, taxable benefits, the calculation of net pay, and the remittance of payroll taxes. The calculation of pensionable earnings for Canada Pension Plan and insurable earnings for Employment Insurance will be included. The calculation of payroll taxes and premiums for employment related expenses in various jurisdictions in Canada will be covered. The course will conclude with discussions of year-end payroll reporting requirements and the steps required to document the termination of employees.
This course is designed to introduce students to the complexities of the Canadian business environment. Exposure to business frameworks, accounting, finance, marketing, management, human resource management and operations management will be provided. Special emphasis is placed on small business; the driver of the economy and creator of most new jobs. The course will include case studies, applications, and analyses of Canadian businesses.
Develop an understanding and appreciation of the legal rights and responsibilities attached to a wide range of activities necessary to conduct business and commerce. The goal is to familiarize students with many of the legal aspects and consequences relating to these endeavours. Also, to develop in the student the ability to analyze short legal case studies.
Within a group setting, students are expected to integrate and apply the knowledge gained in Business Administration program courses to the development of a feasibility study in support of a proposed start-up opportunity (including social enterprise), or an initiative that an existing business wants to investigate. Specifically, the emphasis will be on identifying opportunities, conducting wide ranging research, and writing a feasibility study.
Please Note:
Entrepreneurship 1 is a blended course. There will be a mix of in-class instruction and distance delivery through Learn.
The purpose of course is to introduce students to the current trends in management and the tools, and techniques that productive managers need in today's competitive environment. Organizational Behaviour is included to emphasize the impact that individuals and teams have on productivity and morale in modern organizations. The course combines case studies, applications, and analyses, with a focus on Canadian business.
In groups, students are required to complete a comprehensive business plan for a profit seeking company. Both the written and oral presentation of the business plan as well as a trade show booth are evaluated by a panel of examiners from the business community, plus one instructor. Students should be aware that this course requires integration of all material learned in the Business Administration program.
Please Note:
Entrepreneurship 2 is a blended course. There will be a mix of in-class instruction and distance delivery through Learn. This course requires a great deal of group work, be prepared to meet outside of scheduled class time.
This course will guide students through the techniques and processes involved in writing, speaking, and listening effectively for business. Students will be taught skills for networking, meetings, and working in teams. Students will apply a direct approach to create professional emails and letters. Students will learn strategies for competent information report writing. Students will be taught how to create and deliver a memorable oral presentation. The proper use of business writing rules, grammar, and etiquette will be emphasized throughout the course.
Everyone communicates, but are they doing it well? Communicative competence takes practice and self-awareness. In this foundational course, students will learn through discovery and project-based activities to practice approaching situations critically and collaboratively. By developing their communication skills, students will improve their interpersonal ability, intercultural competence, and digital fluency to prepare for success in the workplace and beyond. The strategies students will gain in this course will be useful throughout their program and in their chosen industry.
Strengthening the skills acquired in Term 1, students will further develop their written communication skills by applying the indirect pattern in negative and persuasive situations. You will build up your job search skills by learning the strategies and nuances of the job interview. Presentation skills will be polished as you design and deliver a formal presentation. You will continue to develop report writing skills by planning, organizing, and writing an analytical report. Finally, you will learn how businesses use social media and the web to communicate with its audiences. Both individual and group work will be emphasized throughout the course.
Business Computing is a hands-on course in which students develop skills in the use of current Microsoft productivity software. Topics include introductory and intermediate skills in Microsoft Windows, Word, Excel, and PowerPoint as well as the integration of these applications.
Introduction to E-Business introduces students to the key business and technology elements underlying electronic business. It explores the technologies and business processes that underpin on-line business activities and how to employ them most efficiently.
E-Marketing is traditional marketing using information technology. This course elaborates on marketing planning and decision-making from a strategic perspective. After setting the context for e-marketing planning, the e-marketing environment is explored. An in-depth examination of e-marketing strategies is followed by an application of the marketing mix, communication, and customer relationship management strategies.
The discipline of economics looks at how society produces and distributes goods and services to the marketplace. In Microeconomics, students explore the factors that influence buyers and sellers and learn how markets coordinate the decisions of individual buyers and sellers to determine market price. The concept of elasticity is used to determine how strongly people respond to changes in price or income. Finally, different market structures are identified, and production decisions are examined within a cost/revenue framework. Together with Macroeconomics, this course provides an introduction to the fundamental concepts and tools of economics.
The course is a study of macroeconomic principles vital to understanding how countries manage their economies. The course covers topics such as measuring economic performance and sources of economic growth. It studies the determinants of aggregate demand and supply and how changes impact on inflation and economic growth. Problems of economic instability and methods used in stabilizing the economy through government fiscal and monetary policies are presented. The course also examines international trade, the international balance of payments and exchange rates.
This course is designed to expose students to the basic concepts underlying the financial manager's approach to decision-making. The course focuses on understanding finance fundamentals, such as risk, leverage, capital budgeting, short and long-term financing, taxation, working capital management and financial statement analysis. In addition, a review of accounting is included with emphasis on the structure of the balance sheet, income statement, and statement of cash flow. This course provides an introduction to the operations and provisions of services by financial institutions.
This course introduces students to the four basic types of investments: stocks, bonds, options, and futures. The course examines the essential features of the instrument, possible rewards, risks, determinants of value, how the market for instruments operates, and finally for whom the investment is appropriate. Upon completion of the course students will understand how to make investment decisions, how to form portfolios, and will be able to manage (simulated) portfolios of financial instruments.
This is a course covering the major responsibilities of a modern Human Resource Manager. The emphasis is on activities such as recruitment, appraisal, legal compliance, training, orientation, compensation and job analysis.
This course will examine the connection between training and development and the strategic goals of the organization. Learn to conduct performance appraisals and review job analyses to determine the need for training. Plan internal and external methods of delivering training and determine ways measure effectiveness. Explore strategies and tools used in training for different learning styles and types of work. Learn about conditions for effective training, including the motivation and attitudes of learners. Prepare to design, cost, and deliver training initiatives. Discuss the use and selection of contractors for training initiatives and how to manage the agreement. Ensure transfer of training and develop training best practices. Create and manage a plan for employee development in a learning organization in our knowledge society.
This course is an introduction to economic and business statistics. Topics include charts and graphs, frequency distributions, measures of central tendency, measures of dispersion, probability rules, probability and sampling distributions, and estimation.
This course introduces the key mathematics of business and finance. Business topics include payroll, taxes, indexes, currency exchange, and merchandising. Finance topics include simple and compound interest with business applications.
This course builds on Business Statistics and provides an examination of various quantitative tools used in decision-making. Topics include analysis of variance, hypothesis testing for nominal data, simple and multiple regression, time-series analysis, Bayesian analysis, decision making under certainty and uncertainty, statistical process control, and linear programming.
Study the concepts involved in managing information systems departments and functions. Develop a detailed plan for implementing technology within an organization. Examine the role of information systems in business, information technology, computer hardware, software, telecommunications and networks, IT infrastructures, the Internet and more. Build your knowledge and skills in this field through a research project and report.
This course concentrates on the practices and problems of government finance in Canada with special emphasis on the Federal Government. The areas covered include the role and growth of government, welfare economics and efficiency, tax policies governing externalities, public choice, taxation as a source of revenue, and equity in taxation.
This course will examine a range of perspectives, practices, and strategies for resolving conflict. These include a history and causes of conflict, how as individuals we act and react in different conflict situations. Students will be challenged to apply the course concepts to their own experiences, contexts, and settings, and develop an integrative perspective in which the implication of theories and research for conflict resolution practice is understood.
This course covers contemporary industrial relations in Canada. The Canadian labour market, the history of unions, labour legislation, negotiations, mediation, and contract administration are the major topics of coverage. Case studies are utilized to highlight important issues and to provide a deeper insight into union-management relations.
How can you bring balance to your life when you have to deal with so many projects at home and work/school? This course is intended for all students who will be required to manage multiple projects for their employer’s, clients and school providing deliverables as agreed upon. Project Managers are required by every business and industry to deliver their products/services to the marketplace on time and on budget. The Project Management Course is the first step in preparing students to become project managers that can initiate, plan, execute and control a project from start to finish. The course gives students a strong foundation in project management that applies to organizations of all types and sizes. Better results in managing projects will lead to more job opportunities, higher self-esteem, and potentially higher salaries.
The course is designed to provide students with a current and relevant strategic approach to the principles of marketing. Terms such as target markets, marketing mixes, and strategic planning will be uncovered through lectures, activities, cases, and assignments with a student-centered approach focusing on how to connect with the customer in today's digital and global world.
This course will build upon the foundation established in the introductory marketing course. The course will analyze consumer segmentation dimensions and will explain in a comprehensive manner why consumers act and behave as they do.
Students will be exposed to the theory behind marketing research in general and behind specific research steps. Case studies will be assigned to show practical application of the research steps and will help give students a reasonable insight into marketing research. Through a formal research project, this course should also provide students with skill in planning, performing, and evaluating research and presenting marketing research.
This is a practical course designed for students who have an interest in a career in sales or related disciplines in the marketing field. Basic theories are discussed and employed. Emphasis is on development of specific sales preparations and presentation skills. Field research, prospect planning, videos, and role-plays will be included.
A concentrated course to learn the fundamentals of creating, implementing, and evaluating an integrated marketing communications plan within the marketing arena. You will learn the skills required in planning and executing advertising and promotion programs requiring research, creativity and timing.
This course is designed to survey global marketing in all its facets, starting with an examination of its economic base and going on to examine its practices and problems. The course will deal with the planning and development of products and services for international markets as well as their pricing, packaging, promotion, and distribution. Specifically, among other topics, the course will deal with multinationals, joint ventures, franchises, cultural differences, political climates, and legal and economic systems as they pertain to international marketing.
This course surveys the entire field of retailing from a managerial perspective. The emphasis is on decision making, customer analysis, site selection, store layout, and design and strategic planning.
This course will cover various topics in electronic publishing including web design, brochures, and newsletters. Students will learn design theory and be able to make contributions to the design or design recommendations for business publications according to business and customer needs. Students will develop competence with html coding, desktop publishing software, and web creation software while designing, creating, and enhancing the format of various publications.
Office Administration includes many skills that will allow students to function effectively in a professional office environment. Office communications and ethics will be explored, with an emphasis being placed on developing and following strategies and procedures. Records and information management will be covered, including using and developing systems for each stage of the record life cycle. Controlling office costs in the areas of equipment, supplies, and travel will also be addressed.
Office Production is a projects-based course that helps students develop proficiency in software applications for the office. Various business simulations will be used to expand the student’s knowledge of business computing. Students will be given real-life computing jobs to do in word-processing, spreadsheet, presentation, and database topics. Students will be expected to follow specific instructions in the preparation of professionally formatted documents. Emphasis will be placed on quality and meeting production deadlines.
Accounting software applications provide an easy and efficient way to collect and summarize accounting information. This course uses Sage 50® to demonstrate the use of an integrated modular accounting system to students who have an understanding of basic accounting principles. A company’s accounting system will be set up, economic business transactions will be recorded, and necessary reports will be generated using a hands-on approach.
This course will provide students with the tools to act as a first-line manager in a business organization. Students will build skills in managing all aspects of employee and volunteer relations including recruitment, selection, orientation, training, coaching, interpersonal communication, office ethics, and performance reviews. Students will also gain an introduction to workplace legal issues such as employment standards and occupational health and safety. Leadership skills, team building, and cross-cultural relations will also be addressed.
Technical writing can be defined as the ability to write in one’s field of expertise and adapt the content to the particular audiences’ needs, level of understanding, and background. This course is intended to provide office managers with the kind of writing skills they need to transmit technical information to both the internal organization and external stake holders. Students will learn the correct structure of office documents, such as request for proposals, product specifications, policy and procedural documents, and office manuals, and practice writing in a manner that is suited to the intended audience.
This course explores the major areas of modern psychology. Key topics include sensation, cognition, learning, motivation, emotional behaviour, stress, methods of coping/adapting, brain structure and function and psychopathology. Fundamental principles of the scientific method and research design are emphasized. Students are expected to gain insight into the roots of human behaviour from both a biological and psychological perspective.
This course is concerned with the presentation of historical, theoretical, and cross-cultural perspectives of society in a time of rapid social change. Use of the scientific method in examining sociological issues is encouraged. Emphasis is placed on the Canadian scene, and students are encouraged to maintain this Canadian perspective in course assignments.
This is an introductory course designed to apply to the career and personal aspirations of young adults. The focus of the course is on human personal growth, change and adjustment, and creativity. Emphasis is placed on growth psychology approach to human personality and on the motivating factors affecting people's lives.
This is an introduction to the perspective of sociology and how it helps us understand our social existence. It calls attention to the continuous interplay between the individuals and the social context in which they live out their lives. It also looks at the interrelationship between society's various institutions. Emphasis is placed on the presentation of an historical, theoretical, and cross-cultural perspective of Canadian society in time of rapid change.