Business Administration (BBA)

This course will provide students with an overview of the role of financial information in society and in their own lives. It will increase awareness of ethical and public policy issues. Content includes an exploration of the uses of financial information in decision making from the perspectives of managers, owners, creditors, governments, and other users. This is followed by an examination, in more detail, of issues involving income, cash flow, and economic resources from either management or owners' and creditors' points of view. The focus is "learning to learn" based on an interactive environment as well as individual efforts. Integral to this approach is the extensive use of real financial statement data. Throughout the course students will use excerpts from annual reports of corporations, reprinted as they originally appeared. Students will have ample opportunity to develop analytical and problem-solving skills as well as communication skills. Cross-listed with ADMN 1126. (lec 3) cr 3. Students cannot retain credit for both COMM 1106 and ACCT 1001.

This course introduces the functions (human resource management and labour relations, social responsibility, marketing, production, finance), theories, issues, and language that inform the global business environment, and the range of employment opportunities that exist. Credits: 3

This course provides an introduction to the functions of individual decision-makers, both consumers and producers, within the larger economic system. The primary emphasis is on the nature and functions of product markets, the theory of the firm under varying conditions of competition and monopoly, and the role of government in promoting efficiency in the economy. (lec 3) cr 3. Students may not retain credit for both ECON 1006 and either ECON 1005 or ECON 4000. Lecture (3.00).

This course provides an introduction to the theory of the determination of total or aggregate income, employment, output, price levels, and the role of money in the economy. The primary emphasis is on monetary and fiscal policy, inflation, unemployment, economic growth, and international economics. (lec 3) cr 3. Students may not retain credit for both ECON 1007 and either ECON 1005 or ECON 4000. Lecture (3.00).

This course introduces the students to advanced features of personal computing including some basic principles of programming. A practical introduction to application software such as spreadsheets, databases, statistical packages and efficient use of internet tools is provided. (lec 3) cr 3. Students cannot retain credit for both COSC 1702 and COSC 1700. This course DOES NOT fulfil the Linguistic Awareness requirement for the BA.

This course covers the mathematics required for problem solving and decision making in a business context. Topics include basic mathematical functions, non-linear functions (exponential and logarithm functions), solving linear equations, matrices, differentiation and integration. Business applications are used to illustrate the concepts. PREREQ: Grade 12 Advanced functions or MATH 1912 or equivalent. (lec 3, tut 1) cr 3. Students cannot obtain credit for both this course and any of MATH 1036, MATH 1056 and MATH 1057.

This course takes the view that business is an exciting process and that accounting is the perfect window through which to understand how economic events affect businesses. Knowledge of accounting for business is worthwhile because all of us relate to companies in one or more of the following ways: as investors, managers, customers, creditors, government regulators, observers or critics. This course stresses underlying concepts, but it makes them concrete with profuse illustrations, many taken from corporate annual reports. A major objective is to equip students with enough fundamental concepts and terminology so that they can comprehend a typical corporate annual report. PREREQ: ACCT-1001(formerly COMM 1106), minimum C. (lec 3) cr 3. Cross-listed with ADMN 1107. Student cannot retain credits for both COMM 1107 and ACCT 2001.

This course is an introduction to management accounting and provides an overview of relevant information for decision-making on such matters as short run decision-making and long run decision-making. The course covers such topics as cost and revenue behaviour; alternate choice decisions under uncertainty; CVP analysis; differential cash flows; and operating budget and capital budget decisions. Cross-listed with ADMN 3106. PREREQ: ACCT 1001 (formerly COMM 1106, minimum C. (cst 3) cr 3. Students may not retain credit for COMM 2016, COMM 2015 and ACCT 2011.

This course introduces concepts and theories that explain individual, group, and organizational behaviour in organizations. Topics include personality, perceptions, motivation, communication, emotional labour, stress, power, conflict, leadership, team dynamics, team development, organizational culture, organizational structure and organizational change management. PREREQ: MGMT 1001. (sem 3). Students may not retain credit for COMM 2046, COMM 2045 and HROB 2001. This is an approved course for the Certified Human Resources Professional (CHRP) designation

This course focuses on theories and techniques of personnel management. Topics include employment legislation, human resource planning, job analysis, recruitment and selection, compensation, performance appraisal, training and development, employee benefits, employee relations, workplace health and safety, union management framework, and global human resource management. Prerequisite: MGMT 1001 or equivalent (sem 3) credits: 3. Students may not retain credit for COMM 2045, COMM 2047, COMM 4456 and HROB 2002.

This course introduces deterministic and stochastic mathematical models that support decision making for management. Topics include linear and integer programming, network models, transportation problems, dynamic programming, CPM and PERT methods in project management, queuing theory, computer simulation and decision under uncertainty. Pre-requisites: MATH 1000 level (excluding MATH 1911 and MATH 1912) Credits: 3cr. Methods of teaching: Lectures Students may not retain credit for both OPER 2006 and COMM 1057

This course examines the legal rights and duties of corporations and individuals in society. Topics include contracts, insurance, negotiable instruments, property, business forms, and credit. (lec 3) cr 3. Cross listed with JURI 2306 and ADMN 2306. Students may not retain credit for COMM 4716, ADMN 2306, JURI 2306, MGMT 4001 and MGMT 2007. Prerequisite: 18 university credits.

This course covers the relationship of the management process to information needs, and the effective application of computer-based information systems in meeting these needs. Topics include information systems, organization and strategy, data and business intelligence, e-business, networks and mobile business, ethics, privacy and security, and systems development. PREREQ: (MGMT 1001, MGMT 1006 or SPAD 1016) AND (COSC 1702 or equivalent). Student cannot retain credit for ADMN 4856, COMM 4147, OPER 4147 and OPER 2106 Management Information Systems. Methods of teaching: lectures. Credits: 3

This course introduces the fundamentals of marketing management. Topics include components of the external environment, competition, market definition, segmentation and positioning. PREREQ: MGMT 1001 (Lec 3) Students may not retain credit for both MKTG-2006 and SPAD 2036 and COMM 2036.

This course examines market applications using case method, allowing students to put into practice the foundations of marketing. Marketing topics introduced include: Business to business marketing, international marketing, eMarketing, retailing, marketing research, marketing of services and customer relations. PREREQ: MKTG 2006 (CST 3) Students cannot retail credit for both MKTG 2011 and COMM 2037 and/OR SPAD 2037.

This course examines the role of ethics and social responsibility in business by covering a broad range of business accountability. Topics including the evolution of the corporate social responsibility (CSR) paradigm, stakeholder analysis, governance issues, environmental concerns, advertising ethics, CSR reporting, and the link between CSR and competitive strategy. PREREQ: MGMT 1001. (lec-cst 3) cr 3. Cross-listed with PHIL 2876 EL. Students may not retain credit for PHIL 2876, COMM 4066, MGMT 4091 and MGMT 2006.

This course introduces the application of statistics in the business workplace. It emphasizes the understanding of the underlying mathematical concepts of statistical tools, as well as their application to support managerial decision making. Topics include descriptive statistics, probability, probability distributions, statistical estimation, hypothesis testing of proportions, means and variances of populations, analysis of variance, and regression. Credits: 3cr. Methods of teaching: Lectures Pre-requisites: MATH 1000 level (excluding MATH 1911 and MATH 1912) Students may not retain credit for both STAT 2066 and STAT 1056, COMM 1056, STAT 2606, STAT 2126 and STAT 2246.

This course builds on the relevant information for decision-making introduced in COMM 2016 with an emphasis on the use of information in the administration of organizations. It deals mainly with the organization's information system, the purpose of which is to facilitate decision-making and motivation of management. To this end, the course is concerned with cost accounting systems; decision support systems; financial/cost policy design; and management control systems design. PREREQ: ACCT 2011 (formerly COMM 2016) minimum C. (cst 3) cr 3. Students may not retain credit for COMM 2017, ADMN 3107, COMM 2015 and ACCT 3001.

The objective of the course is to examine the objectives of the Canadian financial reporting environment and the conceptual framework underlying accounting. The course focuses on developing skills in how to use accounting facts and procedures in various business contexts and understanding the how as well as the why of accounting. Detailed coverage will include the issues related to measurement, recording and reporting of assets and revenue recognition. PREREQ: ACCT 2001 (formerly COMM 1107) minimum C. (lec 3) cr 3. Cross-listed with ADMN 2106. Students cannot retain credit for both COMM 3016 and ACCT 3011.

A continuation of Intermediate Financial Accounting I, this course continues to develop skills and strives to achieve a balanced discussion of conceptual and procedural elements. Detailed coverage will include the issues related to measurement, recording and reporting of liabilities and equity, accounting for taxes, pensions, and leases. PREREQ: ACCT 3011 (formerly COMM 3016) minimum C. (lec 3) cr 3. Cross-listed with ADMN 2107. Students cannot retain credit for both COMM 3017 and ACCT 3021.

This course provides students with an understanding of the theory of auditing and the professional practice environment. Topics include reporting matters, professional ethics and legal requirements, theory of audit evidence and internal control evaluation, and planning and sampling theory. The course encompasses auditing in both a computerized and non-computerized environment. PREREQ: ACCT 3011 (minimum C). (lec 3) cr 3. Cross-listed with ADMN 4827. Students cannot retain credit for both COMM 4127 and ACCT 3031.

This course sets up a basic framework (concepts, principles, tools and techniques) for making decisions affecting a firm's present and future cash flow. The focus is on financial statement analysis and the principle of time value of money. Students are provided with opportunities to apply these analytical tools and skills in making decisions with regard to financial planning and control, working capital management, and capital budgeting. The risk factor in financial decision-making is also introduced. PREREQ: COMM 1106 or 1107. (cst 3) cr 3. Students may not retain credit for ADMN 3116, COMM 2026 COMM 2025, and FNCE 3006. Cross-listed as ADMN 3116. Lecture (3.00).

This course provides students with an opportunity to further develop their problem-solving and decision-making skills. Students are exposed to real business world situations and required to make decisions with regard to a firm's cost of capital, capital structure, long-term financing, dividend policy, growth policy, and risk management. PREREQ: COMM 2026 (minimum 60%). (cst 3) cr 3. Students may not retain credit for COMM 2027 COMM 2025 and FNCE 3007. Cross-listed with ADMN 3117.

This course covers operations management concepts and techniques for manufacturing and service sectors with an emphasis on planning, managing and controlling operations. Topics include forecasting, sales and operations planning, inventory and qualify management. A variety of quantitative techniques are also used for valuable insights in analysis and in decision-making. Credits: 3cr. Students may not retain credit for both OPER 3006E, and COMM 2056 and COMM 2055. Methods of teaching: Lectures. Pre-requisites: STAT 2066 and OPER 2006.

This course examines the managerial aptitudes that are required to put into action the international strategy of a firm. The course focuses on the unique competitive, sociocultural and political environments in which international business takes place and the skills required to deal with those challenges. Credits cannot be retained for both MGMT 3006 and MGMT 4021 or COMM 4076. Prerequisite: MGMT 1001 or MGMT 2006 or SPAD equivalent. Credits: 3

This course examines the major issues in corporate finance and applied financial management in order to help students develop a better appreciation of how investment and financing decisions are integrated into the overall strategy of the organization. Topics include cash management models, business valuation, the capital budgeting process, leasing, the capital asset pricing model, the use of derivatives in corporate finance, the dividend decision, mergers and acquisitions. PREREQ: FNCE 3007 or COMM 2027 or COMM 2025. (Lec 3) cr 3. Students cannot retain credit for both COMM 4216 and FNCE 4006. Methods of teaching: lectures and case studies. Credits: 3.

This course is intended to give an understanding of the factors affecting investment decisions and the importance of measuring these against the risks involved. The course also relates investment objectives (security of capital, stability of income, capital growth, marketability) to different investment vehicles. Topics include: calculation of yields; taxation of investments; objective setting; RRSPs, and other sheltered investments; bond valuation; stock valuation; options warrants; preferred shares; and other investments. PREREQ: FNCE 3006(cst 3) cr 3. Methods of teaching: lectures and case studies. Credits: 3. Students cannot retain credit for both COMM 4227 and FNCE 4007.

This course is aimed primarily at individuals who intend to pursue a career in corporate finance or investment management. The emphasis is on the proper design of investment portfolios. Topics include aggregate market analysis, cyclical analysis of investments, technical market analysis, diversification strategies, capital market theory, individual asset and portfolio risk management, betas, investment screens, and portfolio selection strategies. PREREQ: FNCE 3007. (lec 3) 3 cr. Students cannot retain credit for both COMM 4247 and FNCE 4026.

This course is to provide students with a working knowledge of the international financial system and a conceptual framework within which the key financial decisions of a multinational firm can be analyzed. It provides a framework for decision-making in evaluating the opportunities, costs, and risks of multinational operations in a manner that allows students to see beyond the algebra and terminology to the general principles. Specific subject areas include the international environment, corporate strategy, foreign exchange markets, theories of foreign exchange determination, measurement and management of foreign exchange risks, global financing strategies, and investment and risk management decisions. PREREQ: COMM 2027 or 2025. (cst 3) cr 3. Students cannot retain credit for both COMM 4256 and FNCE 4027.

This course examines the history of Canadian industrial relations and the Canadian labour legal framework that affects the role of the manager in the workplace. The organizing, the negotiation processes and the management of collective agreements are explored through lectures, class discussions, case studies and simulations. PREREQ : COMM 2047. (lec 3) cr 3 Students cannot retain credits for both COMM 4416 and HROB 4021.

Interpersonal skills required by the manager to manage employees are explored and practiced. Topics include interpersonal communications, group dynamics, acquisition and utilization of influence, counselling and conflict management. Instruction is through experiential exercises, role-plays and cases. PREREQ: COMM 2046. (exp 3) cr 3. Students cannot retain credits for both COMM 4437 and HROB 4051.

This course focuses on the skills necessary for the human resource manager including the following: needs analysis, theories of adult learning, program design and implementation, program evaluation, orientation, career development, and management development. Assignments and projects emphasize skill acquisition, and provide networking opportunities with organizations in the region. PREREQ: COMM 2047. (exp 3) cr 3

This course examines the management of projects. Topics include needs assessment, scope definition, team building, planning, scheduling, risk management, budgeting, resource allocation, communication, stakeholder management, project execution, and ongoing project control. PREREQ: Either OPER 3006, COMM 2056, or COMM 2055; or ENGR 2097 (for students in Engineering). Methods of teaching: lectures. Credits: 3. Students may not retain for both COMM 4506 and OPER 4016.

This course is the basis of a consulting service provided by the Faculty of Management to entrepreneurs requiring help with some aspects of business start-up or development. This service assists clients in opportunity recognition, market research and planning, financial and cash flow projections, business planning, and accounting systems. Each student or pair of students can expect to have two or three clients during the term, depending on the projects. PREREQ: At least 60 university credits obtained including a minimum of 30 credits of BBA equivalent courses, and have minimum of B (70%) average or instructor's permission. Students must be registered in a program with the Faculty of Management. (exp) cr 3.

This course is a continuation of MGMT4101. Students are expected to deal with all aspects of a consulting engagement, including meeting the client, writing a proposal, doing appropriate research, writing the report and presenting the findings and the recommendations to the client. Each student or pair of students can expect to have two or three clients during the term, depending on the projects. PREREQ: At least 60 university credits obtained including a minimum of 30 credits of BBA equivalent courses, and have a minimum of B (70%) average or instructor's permission. Students Students must be registered in a program within the Faculty of Management. (exp) cr 3.

The course engages upper-year students in action, cooperative and group learning through case studies in interactions with faculty, business people and external evaluators in the competitive environment of case competitions. Students must apply specific theoretical and conceptual content from various business-related fields and practice their skills in decisionmaking under time constraints, uncertainty and ambiguity, PREREQ: At least 60 university credits obtained including a minimum of 30 credits of BBA equivalent courses, and have a minimum of B (70%) average or instructor's permission. Students must be registered in a program with the Faculty of Management. (CST/exp 3) cr 3.

The course engages upper-year students in action, cooperative and group learning through case studies in interactions with professors, business people and external evaluators in the competitive environment of case competitions. Students must apply specific theoretical and conceptual content from various business-related fields and practice their skills in decisionmaking under time constraints, uncertainty and ambiguity), PREREQ: At least 60 university credits obtained including a minimum of 30 credits of BBA equivalent courses, and have minimum of B (70%) average or instructor's permission. Students must be registered in a program with the Faculty of Management. (CST/exp 3) cr 3.

This course engages students to think of an innovative product or service for the purpose of creating a business. Each group of students will perform a market study to evaluate the feasibility of the proposed idea and then devise a business plan to put the venture into practice. PREREQ: Can only be taken after completion of a minimum of 12 credits of COMM courses or equivalent. (cst-exp 3) cr 3. Students cannot retain credits for both COMM 4047 and MGMT 4071.

The course studies significant components of the external environment influencing the conduct of business both in Canada and globally in various economic and social contexts. Issues include government intervention, self-regulation, public interest, privatization, trade liberalization, sustainable development, and other business and societal aspects of local and global management. PREREQ: Can only be taken after completion of a minimum of 12 credits of COMM courses or equivalent, or permission from the instructor. (lec-cst 3) cr 3. Students cannot retain credits for both COMM 4057 and MGMT 4081.

This course focuses on the role of the entrepreneur in business society and includes an analysis of the individual entrepreneur and the nature and problems involved in establishing new business enterprises. It is primarily for students considering an entrepreneurial career as a primary choice or as an alternative to employment in a larger firm. Topics include characteristics of the successful entrepreneur, methods of identifying new opportunity areas, starting a new enterprise, tax and legal aspects of new business, and financing for initial capital and growth. PREREQ: Completion of a minimum of 12 COMM credits (minimum 60%). (cst 3) cr 3. Students cannot retain credits for both COMM 4046 and MGMT 4061.

This course provides an in depth analysis of operations management concepts and techniques for manufacturing and service sectors and completes the first operations management course (COMM 2056). The course emphasis is on the design aspects of the operations function found in every organization. Main topics include: scheduling and control of service operations; scheduling and control of manufacturing operations; project management; capacity and work measurement; location and layout; supply chain management; managing technology; and computer integrated manufacturing. A variety of quantitative techniques are also used for valuable insights in analysis and in decision-making. PREREQ: COMM 2056 (minimum 60%). (sem 3) cr 3. Students may not retain credit for COMM 2057 COMM 2055 and OPER 4006.

The course is offered in different areas each year, depending on the interests of the students and faculty, and is intended to cover areas not covered by other courses. It also offers a vehicle for a trial run of a course before deciding to incorporate it in the regular course offerings of the school. Examples of possible courses are Topics in Management Science, Topics in Finance, Topics in Financial Accounting, Topics in Organizational Behaviour, Business and Society. PREREQ: COMM 2017, 2027, 2037, 2047, and 2057 (minimum 60%). (cst 3) cr 3. Students cannot retain credits for both COMM 4016 and FNCE 4906.

This course examines the taxation of individuals from an accounting perspective and is structured to enable accounting students to apply the material discussed in the course to an actual problem situation which demonstrates the application of the tax provisions to realistic situations. The primary teaching method is the presentation of sample taxation problems with solutions that demonstrate the application of various methods of approaching actual problems in income taxation. The course starts with liability for income tax, discusses employment, business and property income, and ends with the computation of tax for individuals. PREREQ: ACCT 2001 (minimum C). (lec 3) cr 3. Cross-listed as ADMN 4816. Students cannot retain credit for both COMM 4116 and ACCT 4021.

The course focusses on the preparation of international marketing plans based on country economic and social analyses relevant to international and multinational marketing. The course covers problems and perspectives of marketing within various countries in terms of specific business, environmental and ethical contexts. PREREQ:MKTG 2006 or SPAD 2036. (cst 3) cr 3..

This capstone course emphasizes the application of marketing management tools including situation analysis, planning, organization, integration, control, measurement and evaluation. The course aims at marketing management and planning rather than operating practices and techniques specific to products. PREREQ: At least 60 university credits obtained including MKTG 2011 or SPAD 2037 or COMM 2037. Students cannot retain credits for both MKTG 4031 and any of the following: COMM 4367, ADMN 4367. (cst/lec 3) cr 3.

This course studies compensation systems in organizations. It provides a framework for identifying compensation requirements and then designing compensations systems that meet the goals and needs of the organization. Topics include compensation strategy, components of effective compensation systems, technical processes involved in compensation, pay systems (individual and group), and evaluation of pay systems. PREREQ: HROB 2002 (lec 3) cr 3.

This course addresses psychological factors and external influences that affect the consumer's decision-making process,and the implications formarketing strategies. Topics include consumers needs, attitudes, motivations, emotions and learning. PREREQ: At least 60 university credits obtained including MKTG 2011 or SPAD 2037 or COMM 2037. Students cannot retain credits for both MKTG 4071 and any of the following: COMM 4327. ADMN 4946. (Cst/Lec 3) cr 3.

This course provides students with the opportunity of starting a new venture by implementing an entrepreneurship project as per their business plan developer in MGMT 4071EL. Prerequisites: MGMT 4071E or permission of the professor. Method of teaching: Experiential Credits: 3

This capstone course covers the concepts of strategic analysis, and major steps of strategy formulation and implementation in organizations, while respecting principles of ethical and socially responsible business behaviour. The course analyses organizational structures, processes, strategies, and financially sound long-term recommendations for an innovative execution of local and global strategies. PREREQ: At least 90 university credits obtained including successful completion (Minimum grade of C) of ACCT 2011, MKTG 2006 or 2001, HROB 2002, FNCE 3006, OPER 3006. Students registered in H.B.Comm. SPAD may replace MKTG 2006 or 2001 by SPAD 2036 or 2037. Students may not retain credit for both MGMT 4033 and any of the following: COMM 4006 (MGMT 4031), COMM 4007 (MGMT 4032) and COMM 4005. Students must be registered in a program within the Faculty of Management. (cst/exp/lec 3) cr 3.

This course covers the conceptual foundations and in-depth practical approaches to developing social media marketing plans for a company or organization.Topics include:crafting social media strategies that achieve desired marketing goals; adopting rules of engagement and social media ethics for the social web; and monitoring, evaluating, measuring and tuning social media activities, including methods to estimate an organization's return on investment in social media marketing activities. PREREQ: At least 60 university credits obtained including MKTG 2011 or SPAD 2037 or COMM 2037. Students cannot retain credits for both MKTG 4061 and COMM 4326. (Exp/Lec 3) cr 3.

This course introduces the field of marketing communication including traditional advertising, online advertising, promotion, public relations, personal selling, direct marketing, event marketing and sponsorships. The major objective of the course is to enable students to design and implement an integrated marketing communication plan for an organization. PREREQ: At least 60 university credits obtained including MKTG 2011 or SPAD 2037 or COMM 2037. Students cannot retain credits for both MKTG 4021and any of the following: COMM 4336, ADMN 4336. (cst/lec 3) cr 3.

This course examines the formulation and implementation of a marketing strategy for non-consumer goods. Topics include the organizational buying behaviour, customer relationship management, business market opportunities assessment, and the formulation of business marketing strategies. Students can further their knowledge by undertaking a research or a field project in B2B marketing. PREREQ: MKTG 2011 or SPAD 2037. (cst-exp 3) cr 3

This course examines management practice in the small enterprise by covering a diverse range of small business topics including franchising, sources of financing, outsourcing, workforce-related issues, logistics, safety and security, planning and forecasting, entrepreneurship, family enterprises, work ethics, and social responsibility. PREREQ: Can only be taken after completion of a minimum of 12 credits of COMM courses or equivalent. (cst-exp 3) cr 3. Cross-listed with ADMN 4876. Students may not retain credit for ADMN 4876, COMM 4037 and MGMT 4051.

This course covers the recruitment and selection function of human resource management. Topics include job analysis, reliability and validity in the recruitment and selection process, interviewing, selection tests, and legal requirements including employment equity. PREREQ: HROB 2002.

The course is offered in different areas each year, depending on the interests of the students and faculty, and is intended to cover areas not covered by other courses. It also offers a vehicle for a trial run of a course before deciding to incorporate it in the regular course offerings of the school. Examples of possible courses are Topics in Management Science, Topics in Finance, Topics in Financial Accounting, Topics in Organizational Behaviour, Business and Society. PREREQ: COMM 2017, 2027, 2037, 2047, and 2057 (minimum 60%). (cst 3) cr 3. Students cannot retain credits for both COMM 4016 and FNCE 4906.

This course builds on the material covered in COMM 2016/7 and is aimed at students who are pursuing professional careers in accounting. The course reviews and elaborates on the nature of cost accounting information systems for product and service costing, budgeting, control, performance evaluation and strategic cost management. PREREQ: ACCT 3001 (formerly COMM 2017) minimum C. (lec 3) cr 3. Cross-listed with ADMN 4866. Students cannot retain credit for both COMM 4167 and ACCT 4001.

The course focuses on developing skills to exercise professional judgment and to apply generally accepted accounting principles. Emphasis is placed on both the theoretical basis and the technical application and method of presentation for each advanced topic. Detailed coverage will include the issues related to measurement, recording and reporting of intercorporate investments, business combinations, consolidated financial statements, foreign currency transactions, foreign currency financial statements, and segment and interim reporting. PREREQ: ACCT 3021 (formerly COMM 3017) minimum C. (lec 3) cr 3. Cross-listed with ADMN 4836. Students cannot retain credit for both COMM 4136 and ACCT 4011.

This course examines the taxation of corporations from an accounting perspective and is structured to enable accounting students to apply the provisions of the Income Tax Act to realistic situations. The primary teaching approach is the presentation of sample taxation problems with solutions that demonstrate the application of various methods of approaching actual corporate taxation problems. The course starts with the computation of taxable income for corporations, goes on to deal with the taxation of private corporations, corporate distribution, capital gains deferrals and the taxation of trusts and partnerships. PREREQ: ACCT 4021 (formerly COMM 4116) minimum C. (lec 3) cr 3. Cross-listed with ADMN 4817. Students cannot retain credit for both COMM 4117 and ACCT 4031.

The objective of this course is to examine current topics in accounting. Emphasis is placed on users, objectives, decision making and professional judgment. Topics will vary depending on the release of new accounting standards. Detailed coverage will include the issues related to measurement, recording and reporting of financial instruments, nonprofit organizations and public sector financial reporting. PREREQ: ACCT 3021 (formerly COMM 3017) minimum C. (lec 3) cr 3. Cross-listed as ADMN 4837. Students cannot retain credit for both COMM 4137 and ACCT 4051.

This course provides the fundamental concepts, theories and analytical tools essential for the analysis of developments in Canadian and global capital markets. Its focus is on corporate strategic planning with respect to financing decisions, especially as it relates to the transfer of investible funds from savers to borrowers in different financial markets and the mechanisms that underpin the determination of the price of financial assets. Topics include the nature and role of capital markets, theories of interest rate determination and structure and capital market players (including money, bond, mortgage, stock and derivative markets). This course also examines the complex organizing and efficiency roles financial institutions play in making financial markets work. It covers the structure of the financial system, variety of financial institutions, and the regulation of financial institutions to minimize systemic failures. PREREQ: FNCE 3007 or COMM 2027 or COMM 2025. (cst 3) cr 3. Students cannot retain credit for both COMM 4236 and FNCE 4016. Methods of teaching: lectures and case studies. Credits: 3.

This course introduces the major financial institutions in Canada, the U.S. and other countries. It provides a conceptual framework that can be used to understand why financial institutions exist, how government regulates them, what different functions the different types of financial institutions perform and their future growth prospects. The focus is on the practical implications of recent innovations in financial theory to the management of interest rate, credit and liquidity risk. It gives detailed knowledge of management techniques that have been adopted by the world's most progressive financial institutions. PREREQ: COMM 2027 or 2025. (cst 3) cr 3. Students cannot retain credit for both COMM 4237 and FNCE 4017.

This course examines the identification, evaluation, and management of risk in organizations. cr 3. PREREQ: Either COMM 2027 or 2025 (lec 3) cr 3. Students cannot retain credit for both COMM 4736 and FNCE 4036.

This course analyses the financial management of a venture as it moves through its life cycles. Topics include beginning with its development stage and continuing through to when the entrepreneur exits or harvests the venture. Nearly every entrepreneurial firm faces major operating and financial problems during its early years, making entrepreneurial finance and practice of sound financial management critical to the survival and success of the venture. Pre-requisite(s): FNCE 3006 Financial Management I. Method of Teaching: Lectures. Credits: 3 cr

This course entails elements necessary to conduct rigorous management research projects that lead to informed decision making in a specific area such as accounting, marketing, finance or any other discipline of management. Students are exposed to ethical and professional issues related to research. PREREQ: COMM 2017, 2027, 2037, 2047 or 2056, or SPAD equivalents or permission of the instructor. (lec 3) cr 3.

This course provides an opportunity to learn the research process by means of an individual project and the preparation of a research report. This is useful for students considering further academic work or doing special projects in industry. Specific topics and activities are developed by the student and a faculty member who agrees to supervise the student's work. For example, a topic can be chosen on the basis of previous work experience, special interest in research techniques, or particular academic interest. In order to make best use of the research course, he student is advised to plan his or her research and contact a faculty member in the spring or early summer of the calendar year in which the research course is to start. (sem/tut) cr 6.

The course is offered in different areas each year, depending on the interests of the students and faculty, and is intended to cover areas not covered by other courses. It also offers a vehicle for a trial run of a course before deciding to incorporate it in the regular course offerings of the school. Examples of possible courses are Topics in Management Science, Topics in Finance, Topics in Financial Accounting, Topics in Organizational Behaviour, Business and Society. PREREQ: COMM 2017, 2027, 2037, 2047, and 2057 (minimum 60%). (cst 3) cr 3. Students cannot retain credits for both COMM 4016 and FNCE 4906.

The course addresses key managerial activities and decisions involved in the effective deployment of two key resources that support logistics and supply chain processes including transportation, facilities (distribution centres, warehouses, dock facilities, etc.), inventory management, customer service, and purchasing. Pre-requisite(s): OPER 3006 Operations Management. Lec. 3 cr

This course examines principles of the buying and purchasing process. Topics include purchasing and sourcing processes, supplier selection, auctions, legal aspects of purchasing contracts, acceptance sampling, and discount contracts. Pre-requisite(s): OPER 3006 Operations Management. Lec. 3 cr

The course is offered in different areas each year, depending on the interests of the students and faculty, and is intended to cover areas not covered by other courses. It also offers a vehicle for a trial run of a course before deciding to incorporate it in the regular course offerings of the school. Examples of possible courses are Topics in Management Science, Topics in Finance, Topics in Financial Accounting, Topics in Organizational Behaviour, Business and Society. PREREQ: COMM 2017, 2027, 2037, 2047, and 2057 (minimum 60%). (cst 3) cr 3. Students cannot retain credits for both COMM 4016 and FNCE 4906.