COURSE DESCRIPTIONS

BUS2301 Business Computer Applications

The knowledge gained in this course provides students with a solid foundation for future learning in other studies, and in business. Students learn a variety of tasks in Windows file management. Students also learn tasks and produce assignments in Microsoft Office for PC. Web-based software running computer-based simulations and assessments are used to support and enrich the learning experience. It is strongly recommended that students use a PC. Mac students may be required to install and learn additional software to successfully complete the course.

ECO2305 Microeconomics

Knowledge of contemporary microeconomics issues is essential to understanding the world we live in. Students examine fundamental microeconomic principles with an emphasis on the use of economic models to analyze economic developments accurately and objectively. Students examine the role of prices and competitive markets in the allocation of resources, firm behaviour and market structures, as well as evaluate the effects of government intervention in the economic marketplace.

ENL1813 Communications I

Communication remains an essential skill sought by employers, regardless of discipline or field of study. Using a practical, vocation-oriented approach, students develop stronger grammar and business writing skills to become effective business communicators. Through a combination of lectures, exercises, and independent learning, students practise writing, speaking, reading, listening, locating and documenting information, and using technology to communicate professionally. Students develop and strengthen communication skills that contribute to success in both educational and workplace environments.

LAW1702 Business Law

Students are prepared for a business environment increasingly affected by laws. They learn how laws must be understood and applied by management in the conduct of business. They also learn how to analyze a business situation from a general legal perspective. Emphasis is placed on methods of dispute resolution, contracts, torts, employment law, methods of carrying on business, creditors' rights, sale of goods and marketing law.

MGT2319 Skills for Academic & Business Success

Business and higher education have evolved and so have the skills necessary to succeed in these new and dynamic environments. Students explore the strategies, tools, and theories needed to thrive throughout their college career and chosen professions. Reflections, workshops, mini-lectures, and learning activities support the holistic development of each student. A focus is placed on establishing effective habits as a team member and developing self-awareness.

QUA0002 Business Mathematics

Students review basic arithmetic and algebra, as well as mathematic tools and concepts required for solving problems found in a business environment. Problem-solving areas include cost-volume-profit analysis, linear functions and systems of equations, index numbers, markup and markdowns, terms of invoicing and business finance.

ACC2310 Accounting Concepts I

Students are provided with the basics of financial accounting whether they are interested in becoming a practitioner or are looking to broaden their knowledge of how to properly interpret financial information. Emphasis is on what accounting information is, understanding the accounting cycle, recording transactions, and the preparation and analysis of financial statements. Students who are taking this course as part of the Business Administration Ontario College Advanced Diploma program need a minimum grade of C in this course in order to choose Accounting as a major.

BUS2303 Database & Advanced Excel Concepts

Databases and data analysis are pervasive in today's work environments. Students study advanced Excel topics, including pivot tables, filters, tables, what-if analysis tools, data validation and error checking and preparing Excel data for use in databases. Students also learn how to design and use a database using Microsoft Access, and import data from Excel. Emphasis is on extracting information from Access databases by creating and using queries. A combination of lectures, practical demonstrations, in-class and out of class assignments and review simulations contribute to the students' learning experience. Mac students, please note that Microsoft Access will not run on a Mac without additional software.

Pre-requisites: BUS2301 or DAT5758

ECO2306 Macroeconomics

Knowledge of contemporary macroeconomic issues is essential to understanding the world we live in. Students investigate fundamental macroeconomics principles with an emphasis on the use of economic models to analyze economic developments accurately and objectively. Through a combination of instruction and practical application, students examine unemployment, inflation and economic growth, as well as evaluate government use of fiscal and monetary policy in dealing with these key macroeconomic issues. In addition, Canada's international economic relationships are explored. Individual assignments and formal examinations are used to assess student knowledge of key objectives.

ENL1823 Communications II

Effective communication is an essential employability skill required for the workplace and attaining a career position. This course focuses on developing and enhancing personal presentation and communication skills required to function in the workplace. Students will research and prepare a variety of standard business documents and correspondence used across industries. An emphasis will be placed on researching and compiling a targeted job search portfolio that includes cover letter, resume, and related documents. Utilizing technologies for the purpose of creating a professional presence in digital environment is introduced.

MGT2328 Introduction to Management Fundamentals

Management principles, including planning, leading, organizing, and controlling in today's organization within the context of ethics, corporate social responsibility and sustainability are explored. The role of the manager and the skills and techniques required to achieve organizational outcomes are identified. These skills include an understanding of how external and internal environmental influences affect the decision-making process undertaken by these organizations.

QUA0003 Quantitative Methods I

Mathematical methods are used in fields such as finance, marketing, accounting and operations management in order to help make reasonable business decisions. Students are introduced to basic statistical measures of central tendencies and dispersions. Students use basic probability and different probability distribution to problem-solve. Decision theory is used to solve problems in situations of certainty and uncertainty. Students study the components of time series and make forecasts. Students apply course content within Excel functions.

Pre-requisites: QUA0002

ACC2313 Accounting Concepts II

Students are introduced to and explore the background, goals and methods of managerial accounting and its role in business planning, control and decision-making. Key workplace skills involve the ability to plan direct control and to evaluate and extrapolate key accounting data. Topics covered include product costing, cost behaviour, cost-volume-profit analysis, profit planning, differential analysis and budgeting. Curriculum is delivered in lecture and hands-on problem-solving formats.

Pre-requisites: ACC2201 or ACC2310

BAI2300 Global Business Environment

As the global economy continues to change rapidly, and as the number of international trade agreements grows, trade barriers come down and Canadian companies and entrepreneurs must have a clear understanding of the effects of globalization and ensuing opportunities. The forces defining the international economy are examined and the skills that global business professionals require in order to succeed today internationally are introduced. Students learn the major components of international trade of products and services, including marketing, market entry strategies, supply chain management, trade finance, legal aspects of international business and international management. The subject of foreign direct investment is also introduced.

FIN2303 Introduction to Finance

Building a solid understanding of personal finance is crucial for students who intend to choose the Finance major in the Business Administration (BUAD) program. Students acquire knowledge of the personal financial planning process, statements, taxation, banking, borrowing and investing through in class discussions and activities. Students solve time value of money (TVM) questions for saving, investing, financing and retirement funding using a calculator. These skills will be useful for everyday life situations involving money management and are the foundation for future courses in the finance major program.

MGT2320 Material and Operations Management

Operations managers make tactical decisions in support of carrying out the vision and strategies for businesses in the supply chain and/or in service production. Students are introduced to the responsibilities and current tools of operations and supply chain managers in manufacturing and non-manufacturing organizations. Topics include quality management, layout management, location, inventory management, MRP and ERP, and JIT/Lean.

MGT2381 Human Resources Management

Human capital is a critical organizational resource contributing to the organizational strategy and operational success through progressive human resources management. Students are introduced to human resources management areas of practice including the role of human resources management within the organizational strategic context, human resources planning, employee recruitment and selection, training and development, compensation and benefits, and employee and labour relations. Furthermore, students are introduced to occupational health and safety, international human resources management, organizational behaviour, and relevant legislation.

MKT2317 Marketing

Students are provided an overview of the marketing functions used in an organization, which serves to support them in their chosen business career. Students learn the strategic market planning process in both the business-to-consumer and business-to-business market areas. Elements of their learning include environmental scanning, the ability to identify and segment markets, understanding buyer behaviours and the importance of marketing research. This results in the understanding of a coordinated marketing program (product, price, promotion and distribution channels). The relationship marketing has with other business functions and environments in which organizations' marketing professionals operate is also examined. These concepts are viewed within the context of traditional and e-business consumer and business markets.

ACC2341 Financial Accounting

This course builds a base of knowledge and understanding required for a career in accounting, or to succeed in further related studies. Students explore the basic standards and concepts of current accounting principles and its underlying effects on an organization's financial reports. Included are concepts related to the completion of the accounting cycle and the preparation and analysis of financial accounting statements. The course includes an emphasis on the Balance Sheet and its various assets, liabilities, and equity accounts, as well as the Income Statement and the Cash Flow Statement.

Pre-requisites: ACC2201 or ACC2310 AND ACC2313

ACC2343 Spreadsheet Applications

Students enhance their knowledge of spreadsheets learned in BUS2301. Using Microsoft Excel, students explore some of the more advanced Excel features, such as financial functions, charts, logical functions, pivot tables, lists and look-up tables. These spreadsheet concepts are explored through Excel-based lectures and hybrid activities including learning resource applications.

Pre-requisites: ACC1100 AND ACC1211 AND BUS2301 or ACC2201 AND BUS2301 or ACC2313 AND BUS2301

ENL1829 The Art of Oratory

From ghost stories around the campfire to political speeches by world leaders, ethical oratory plays a significant role in human interaction. Students examine the social significance of public speaking while developing a deeper understanding of the theory, science, elements of form, and persuasive devices underlying this art. Building on their own stories, students prepare, deliver, and critique group workshops, as well as design, deliver, and critique individual presentations.

FIN2304 Business Finance

Building on time value of money (TVM) concepts from FIN2303, using financial calculators and/or spreadsheets, students compute effective rates and yields, cost and weighted cost of capital. Students also evaluate and calculate bond and equity prices; yield to maturity, payments and future and present values of cash flow and interest payments. Next, students prepare and analyze financial statements to determine cash flow, tax obligations, growth, external financial needs and develop business strategies using examples and real-world business case studies.

Pre-requisites: FIN2303

QUA2343 Quantitative Methods II

Students are introduced to the normal probability distribution and its application. They use sampling distribution techniques to become familiar with quantitative tools for management, such as interval estimation and hypothesis testing for one and two populations. Students also learn to use forecasting tools, such as simple regression and correlation analysis, to form the basis of predicting future values.

Pre-requisites: QUA0003 or QUA2313

ACC2344 Taxation

Accurate completion of personal and corporate tax returns using current tax software is an essential employment-related skill. Using a variety of methods including tax cases, lectures and internet research, students prepare a comprehensive personal and corporate Canadian tax return using a professional tax software program. Basic principles of tax planning and compliance with relevant tax legislation and regulations are stressed. It is strongly recommended that students use a Windows-based laptop (not a Mac).

Pre-requisites: ACC2202 AND ACC2209 or ACC2341

ACC2353 Intermediate Financial Accounting I

To succeed as an accounting professional, students need an advanced level of financial statement knowledge. Students expand their accounting knowledge by focusing on the structure and purpose of financial statement presentation and disclosure under IFRS and ASPE. Particular focus is placed on the measurement and presentation of current assets such as cash, receivables, inventories and investments, as well as emphasizing revenue recognition under GAAP. Students demonstrate their professional competencies during in-class discussion, completion of assigned exercises and in-depth assignments.

Pre-requisites: ACC2202 AND ACC2209 or ACC2341

ACC2354 Managerial Accounting I

This is the first of two managerial accounting courses. The course provides students with key workplace skills by exploring the background, goals and methods of managerial accounting. Specific topic areas include product costing, manufacturing statements, job order costing and activity-based costing. Decision-making tools, including cost-volume-profit analysis and contribution analysis, are extensively used. The current business focus on quality and business ethics is related to most topic areas. The curriculum is delivered in lecture, case and problem-solving format.

Pre-requisites: ACC2202 AND ACC2209 or ACC2233 or ACC2341

ACC2385 Accounting Software Applications

It is a workplace expectation that students are comfortable using accounting software on a day-to-day basis. Students gain practical experience using computerized accounting software to record transactions and prepare financial statements. Curriculum is delivered in lecture format and by hands-on completion of cases using accounting software. A Windows-based laptop (not a Mac) is strongly recommended.

Pre-requisites: ACC2202 or ACC2341

ENL1798 Contemporary Canadian Issues

A critical understanding of contemporary Canadian issues is vital to being an active member in our democratic society. Students explore a variety of topics and analyze their ethical implications and relevance to Canadian life. Discussions, debates and other collaborative activities offer opportunities to consider recent controversies from different perspectives, and use of a variety of media (e.g. newspapers, articles, and other resources online) allows for in-depth reflection on the history and current state of a range of social and political topics.

ACC2355 Managerial Accounting II

This is the second of two managerial accounting courses. The course provides students with key workplace skills by exploring the background, goals and methods of managerial accounting. Specific topic areas include product costing, manufacturing statements, job order costing and activity-based costing. Decision-making tools, including cost-volume-profit analysis and contribution analysis, are extensively used. The current business focus on quality and business ethics is related to most topic areas. The curriculum is delivered in lecture, case and problem-solving format.

Pre-requisites: ACC2234 AND ACC2343 or ACC2343 AND ACC2354

ACC2363 Intermediate Financial Accounting II

To succeed as an accounting professional, students need an advanced level of financial statement knowledge. Students complete their coverage of financial accounting by focusing on financial elements such as property, plant and equipment, intangible assets, liabilities, shareholders' equity, taxes, leases and the statement of cash flows. Particular attention is focused on the presentation, measurement and disclosure under IFRS and ASPE. Students demonstrate their professional competencies during in-class discussion, completion of assigned exercises and in-depth assignments.

Pre-requisites: ACC2353

ACC2367 Business Strategies

The development of critical-thinking skills is essential for students looking for a career beyond the bookkeeping level. Students learn important principles and concepts that are essential for the formulation, evaluation, and implementation of business strategy and policy. Students are provided an awareness of company goals and analysis of the competitive environment. Curriculum is delivered via lectures, case and group work.

Pre-requisites: ACC2202 AND ACC2209 AND ACC2234 or ACC2341 AND ACC2354

ACC2368 Accounting Capstone Studies

Students develop hands-on career skills by completing weekly tasks that simulate the day-to-day operations of a typical accounting department. An industry-based practical approach to career development is used.

Pre-requisites: ACC2353 AND ACC2354 AND ACC2385

Co-requisites: ACC2355