| ACCT1100 |
Introduction to Financial Accounting
Description: This course in financial accounting reviews the accounting cycle and the preparation of financial statements. Topics include accounting for merchandising activities, accounting for cash, temporary investments and accounts receivable, inventories and cost of goods sold, capital assets, current and long-term liabilities, partnership accounting and accounting for corporations, the cash flow statement.
Hours: 60
Credits: 4
Pre-Requisites:
CoRequisites:
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| BUS1190 |
Introduction to Business with International Applications
Description: This course will provide a starting point to understanding the functions of business and the similarities and differences between Canadian business and business operations in other countries. Economic systems and forms of business organization will be evaluated. The major functions of business (management, human resources, production, marketing and finance) will be examined in the Canadian environment and compared to the international environment.
Hours: 60
Credits: 4
Pre-Requisites:
CoRequisites:
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| COMP2370 |
Information Management
Description: This course is an overview of the nature of information and its use in business. Topics will include: computer hardware and software architecture, telecommunications and the Internet, database management, decision support systems, ecommerce, systems acquisition process, and security, global and ethical issues. The concepts are reinforced with practical exercises to develop the students competency using end user application software including word processing, spreadsheet, presentation graphics, Internet browser and email.
Hours: 60
Credits: 4
Pre-Requisites:
CoRequisites:
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| ECON1050 |
Introduction to Microeconomics
Description: This Degree Level course introduces students to basic microeconomic terminology, concepts, methodology and theories, and provides an understanding of firm behaviour under various market structures in an international setting, and their application to current global microeconomic issues. Topics of study include: supply and demand, elasticity concepts and their application; consumer theory; production, costs, and the determination of equilibrium price and output under different market models- perfect competition, monopolistic competition, monopoly and oligopoly; government export taxes/subsidies and regulation of the market, and international trade.
Hours: 45
Credits: 3
Pre-Requisites:
CoRequisites:
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| LIBS7150 |
Personal Awareness and Group Dynamics
Description: This course will focus on comprehensive theoretical understanding of group process, personal skill development and application through intensive team work. These skills are of critical importance in both professional and social settings. Through guided exploration and application of theoretical paradigms and practical strategies, students will achieve the necessary skills to succeed in and lead effective teams. The course consists in an intensive experiential approach ? learning by doing ? enabling participants to become effective, practiced team members with experience applying skills necessary for leadership, analysis and evaluation, problem solving, and conflict management. Individual and team activities enhance participants skills to work with a variety of personalities in diverse situations, and to effectively assume various professional roles within a team.
Hours: 45
Credits: 3
Pre-Requisites:
CoRequisites:
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| MATH1775 |
Business Math
Description: The purpose of this degree-level course is to provide the student with a full spectrum of problem solving tools within the Mathematics of Finance. Topics include: Mathematics of merchandising, Cost-Volume-Profit analysis, simple interest, compound interest, annuities and their many applications including amortization, mortgages, bonds and perpetuities and business investment decisions. The course also provides an introduction to Probability Theory.
Hours: 60
Credits: 4
Pre-Requisites:
CoRequisites:
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| ACCT1250 |
Intermediate Financial Accounting I
Description: This course focuses on the asset side of the balance sheet. The first part of the course covers financial reporting and accounting concepts, income statement and balance sheet presentation, the cash flow statement, and revenue and expense recognition. The valuation of notes receivable, investment in debt securities, and leases are studied. The second half of the course covers cash, receivables, inventory and cost of goods sold, temporary and long-term investments, and capital assets.
Hours: 75
Credits: 5
Pre-Requisites: ACCT1100
CoRequisites:
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| ACCT1260 |
Managerial Accounting I
Description: This course provides students with an understanding of the main concepts and practices of management accounting. Topics include: cost accounting fundamentals, job order costing, activity based costing, preparation of budgets, variance analysis, standard costs and variable costs.
Hours: 60
Credits: 4
Pre-Requisites: ACCT1100
CoRequisites:
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| COMM1640 |
International Communications
Description: International Communications focuses on communications in an international business environment. Students will use the topic of international communications as source material for practicing and improving writing skills and reading comprehension. Students will acquire research and presentations skills as they analyze and synthesize texts. Students will also perform oral presentations and examine the multi-cultural context of writing
Hours: 60
Credits: 4
Pre-Requisites:
CoRequisites:
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| ECON2030 |
Introduction to Macroeconomics
Description: This Degree Level course deals with aggregate economic activity in the Canadian economy and its interrelationship with the rest of the world. It provides students with a basic understanding of macroeconomic principles and their relevance to macroeconomic issues impacting Canadian society. It examines the structure and performance of the Canadian economy utilizing such economic indicators as gross domestic product, employment, unemployment, income and productivity growth, inflation, interest rates, exchange rates, balance of international payments and the impact of government fiscal and monetary policies in an international setting. It will analyze current global issues affecting the Canadian economy.
Hours: 45
Credits: 3
Pre-Requisites:
CoRequisites:
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| INFO1400 |
Management Information Systems
Description: This course introduces students to the role, structure, and use of information systems in managerial and financial contexts. Students will learn management strategies necessary for effective management of IT implementations. Topics include information technology concepts, the role of information systems in business, systems development, and the societal impact of information systems.
Hours: 45
Credits: 3
Pre-Requisites: COMP2370
CoRequisites:
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| MKT1090 |
Marketing
Description: This degree level course introduces the basic theories and concepts in marketing as well as an understanding of how these concepts are applied in the management of a company. The application of the marketing concept is illustrated. Other topics include examination of environmental factors, ethics and social responsibility, theories of buying behavior, primary and secondary research, industrial and consumer markets, targeting and positioning.
Hours: 45
Credits: 3
Pre-Requisites:
CoRequisites:
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| ACCT2000 |
Intermediate Financial Accounting II
Description: This course emphasizes liabilities and equities. Topics include current and long-term liabilities, shareholders equity, complex debt and equity instruments, leases, accounting for income taxes, pension and other post-employment benefits, accounting changes, cash flow statement, and the analysis of financial statements.
Hours: 75
Credits: 5
Pre-Requisites: ACCT1250
CoRequisites:
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| COMM2090 |
Applied Communications
Description: This course focuses on applied business communications for domestic and international audiences. Building on the skills developed in COMM1640, students will study essential business communication practices for managers and apply the relevant principles to planning, drafting, and writing reports, presentations, and instructions/procedure messages. Through individual and collaborative projects, students will improve their research and professional oral presentation skills.
Hours: 45
Credits: 3
Pre-Requisites: COMM1610 or COMM1640
CoRequisites:
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| INFO2000 |
Network Management
Description: This course addresses the design, management and control of network technologies in business applications. It reviews the underlying technologies and communication protocols. Students will undertake an in-depth study of network components and topologies, planning and management issues and methodologies.
Hours: 45
Credits: 3
Pre-Requisites: COMP2370
CoRequisites:
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| LIBS7170 |
Critical and Creative Thinking Skills
Description: This course examines the essential elements of both critical and creative thinking, with their application to the solution of problems. It describes the nature of evidence, sound arguments and valid conclusions, faulty reasoning, convergent and divergent thinking, and the creative process. Critical and creative thinking are then applied to problem solving, and both the discussion of ideas and the presentation of information to an audience.
Hours: 45
Credits: 3
Pre-Requisites:
CoRequisites:
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| LIBS7200 |
World Cultures
Description: World cultures both broadly and deeply affect and are affected by globalization in ways that unify and divide as well as produce equities and inequalities among people and nations. In this course, students will focus on topics pertaining to similarities and differences world cultures and societies. Incorporating varying perspectives on diversity, students develop an understanding of the impacted groups, develop strategies which demonstrate respect for diversity, and critically examine social change performed on a world stage.
Hours: 45
Credits: 3
Pre-Requisites:
CoRequisites:
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| MATH2100 |
Statistics
Description: This business statistics course covers simple descriptive statistics, probability and the binomial and normal probability distributions, statistical inference, sampling distributions, simple regression and correlation analysis, and time series analysis.
Hours: 60
Credits: 4
Pre-Requisites: MATH1775
CoRequisites:
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| ACCT2510 |
Integrated Project
Description: In this course, students will process accounting transactions using computer software and prepare financial statements. This course will integrate knowledge from a variety of courses requiring students to analyze financial information for decision-making purposes, identify problems and evaluate alternatives to solve them and prepare related reports. This one semester course also provides students with an understanding of the many advanced features available with spreadsheets and their unlimited use in accounting and financial analysis.
Hours: 75
Credits: 5
Pre-Requisites: ACCT1250, ACCT1260, ACCT2000, COMP2370
CoRequisites:
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| BUS1200 |
Organizational Behaviour
Description: This degree level course is a study of group behaviour and how the effective use of best practices must be adapted for use in an international setting. Topics include motivation; group dynamics; roles, norms and status; decision-making; power and control; conflict; and leadership.
Hours: 45
Credits: 3
Pre-Requisites:
CoRequisites:
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| CDEV1020 |
Co-op and Career Preparation
Description: This mandatory course prepares students for job searching for their co-op work terms and for post-graduate careers. Students will learn to critically evaluate their skills, attitudes, and expectations and evaluate and interpret available opportunities in the workplace. Self-marketing techniques using resumes, cover letters, cold-calls, and interviewing will be learned and students will learn the expectations, rules, and regulations that apply in the workplace with regards to social, organizational, ethical, and safety issues.
Hours: 16
Credits: 1
Pre-Requisites:
CoRequisites:
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| FIN2000 |
Finance
Description: This is an introductory course in managerial finance. Its purpose is to introduce the student to the theory and principles of managerial finance. The corporate financial manager's role in the firm as it relates to long term issues in investing and financing is examined. Specific study is given to the theory and practice of capital budgeting, capital structure, dividend policy, cost of capital, valuations, mergers and acquisitions.
Hours: 60
Credits: 4
Pre-Requisites: ACCT1100
CoRequisites:
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| MATH2140 |
Quantitative Methods
Description: This course will develop further the concepts of statistical inference developed in Statistics with more in-depth applications to problems encountered in the business world, especially by the management accountant. These topics will include sampling distributions, confidence intervals, an advanced treatment of hypothesis testing and estimation, regression techniques, time series analysis and forecasting which will be useful in analyzing the relationship between variables and in making statistical predictions. It will also deal with problems in decision making under conditions of uncertainty and linear programming. The emphasis will be on practical problems generally dealt with in the accounting area, rather than mathematical theory.
Hours: 60
Credits: 4
Pre-Requisites: MATH2100
CoRequisites:
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| OPER2015 |
Operations Management
Description: This comprehensive Operations Management course focuses on the functional activities and processes of goods and services operations in domestic and international environments. Students will develop a thorough understanding of how operations function, from design through to logistics, and experience the many operations trade-offs that continuously challenge management. The major focus of this course is on the development and utilization of strategies for the continuous improvement of supply chain performance in terms of cost reduction, quality improvement, resource utilization, and customer service. Techniques and strategies to perform this analysis and optimization will be experienced for both goods and service oriented firms.
Hours: 45
Credits: 3
Pre-Requisites: BUS1190
CoRequisites:
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| Electives: General Education |
Student must complete a minimum of 36 Hours |
| ACCT3000 |
External Auditing I
Description: This introductory course covers auditing concepts and procedures that an audit assistant would encounter for external risk-based auditing. Topics include standard reports; generally accepted auditing standards; audit objectives, evidence, and documentation; planning and analysis; materiality and risk; internal control; and audit completion. The functions and procedures related to the revenue and collection cycle, acquisition and expenditure cycle, inventory and capital asset balances, production and payroll cycle, and finance and investment cycle are studied.
Hours: 60
Credits: 4
Pre-Requisites: ACCT1250, MATH2100
CoRequisites:
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| ACCT3010 |
Managerial Accounting II
Description: This course continues with management accounting practices. The main topics include cost-volume-profit analysis, decision analysis and relevant information, the balanced scorecard, cost allocation and joint products and byproducts and process costing.
Hours: 60
Credits: 4
Pre-Requisites: ACCT1260
CoRequisites:
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| ACCT3020 |
Taxation I
Description: This course includes theoretical and in-depth practical study of the Canadian federal income tax system. Topics include the use of tax-related materials, rights and obligations under the Income Tax Act, liability for tax, and the calculation of net income for individuals, who are not trusts, and corporations and taxable income and tax payable for individuals who are not trusts.
Hours: 60
Credits: 4
Pre-Requisites: ACCT1250, MATH2100
CoRequisites:
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| ACCT3030 |
Advanced Accounting I
Description: This advanced financial accounting course provides an in-depth study of long-term inter-corporate investments, foreign currency translation, and consolidation including foreign subsidiaries.
Hours: 60
Credits: 4
Pre-Requisites: ACCT1250, ACCT2000
CoRequisites:
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| BUS2200 |
Canadian and International Business Law
Description: This course is an introduction to the various international legal systems which can affect Canadian business. Students will compare and contrast the Canadian legal system to those of major trading partners and will assess the manner in which these differences or similarities can govern commercial relationships. Students will assess how the Canadian system functions in the context of the legal systems governing other nations and governing international commerce. To this end, the course will examine both the substantial and procedural aspects of the Canadian and international laws governing contracts, conflict of laws and international and domestic dispute resolution. The student will have an appreciation of the domestic and international law context and the knowledge to participate in discussions with key stakeholders on legal issues.
Hours: 75
Credits: 5
Pre-Requisites:
CoRequisites:
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| COOP3180 |
Co-op Work Term I (BAB Accounting, Audit and IT)
Description: The first Co-op Work Term will provide students with college-approved work experience within an accounting, audit or information technology environment. This course will increase the students understanding of employer expectations with regards to the values, knowledge and skills required to gain employment in and enhance promotional opportunities. In addition to these employability skills, the student will have the opportunity to apply technical material from prior semesters of study to real life situations. These essential employability and technical skills areas will be improved during the work term while the student responsibly performs the duties as laid out in the job description, in accordance with course and program outcomes.
Hours: 420
Credits: 14
Pre-Requisites: CDEV1020
CoRequisites:
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| ACCT3100 |
Managerial Accounting III
Description: This course develops a conceptual understanding of the role of management accounting information. Topics include management accounting and decision making, capital budgeting, contemporary approaches to produce costing, activity-based management, agency theory, responsibility accounting, transfer pricing, and ethical considerations.
Hours: 60
Credits: 4
Pre-Requisites: ACCT3010
CoRequisites:
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| ACCT3110 |
Internal Auditing and Risk Management
Description: This course covers the objectives, concepts, principles, and techniques of internal auditing. Topics include the role of the internal auditor; types of audits; internal auditing standards; governance; control; risk management; long-term audit planning.
Hours: 60
Credits: 4
Pre-Requisites:
CoRequisites:
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| ACCT3120 |
Taxation II
Description: This course continues the practical study of the Canadian income tax system. Topics include the calculation of taxable income and tax payable for trusts and corporations, planning with a corporation, rollovers and elections, other advanced topics in determining net income, and reporting issues related to non-residents. The Harmonized Sales Tax will be introduced.
Hours: 75
Credits: 5
Pre-Requisites: ACCT3020
CoRequisites:
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| COMP2105 |
Database Management
Description: This course will introduce the student in the use of relational database management systems to manage operations for international organizations. Students will also be introduced the concept of data analysis and decision support with an emphasis in the basics of data warehouses.
Hours: 45
Credits: 3
Pre-Requisites: COMP1370 or COMP2370
CoRequisites:
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| LIBS7180 |
Interpersonal Conflict Management Skills
Description: Without exception, every relationship of any depth has conflict. Conflict can be regarded as a negative force to be avoided or controlled, or it can be seen as an opportunity for strengthening relationships, self-awareness and development. The course will examine different factors that contribute to interpersonal and intrapersonal (intrapsychic) conflicts and discuss and apply appropriate skills and strategies to manage conflicts effectively.
Hours: 45
Credits: 3
Pre-Requisites:
CoRequisites:
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| LIBS7190 |
Ethical Reasoning Skills
Description: This course is intended to acquaint students with the intellectual tradition of moral philosophy and help them develop practical analytic and critical skills through reading, writing, and discussion. This course focuses on ethical issues faced by individuals in Canadian society. It helps students to clarify their values and establish a framework for ethical decision making. Students will explore a variety of moral issues such as euthanasia, abortion, minority rights, racism, bio-medical technology, capital punishment, pornography, discrimination, poverty, environment and war. These questions do not admit of easy answers, because there are often plausible-sounding moral reasons to be given on each side of the matter. In part because of this, there is a tendency to want to set them aside as unanswerable, as just a matter of opinion. Yet they cannot be ignored. Rather, these questions require that we think hard about them and address them carefully, and that we explore various underlying presuppositions that we often accept uncritically. As a result, this is a course in which we will focus on and practice the skill of critical thinking, and learn to express carefully, verbally and in writing, our reasoning for a given position.
Hours: 45
Credits: 3
Pre-Requisites:
CoRequisites:
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| COOP4050 |
Co-op Work Term II (BBA Accounting)
Description: The Co-op Work Term will provide students with college-approved work experience within an accounting, audit or information technology environment. This course will increase the students understanding of employer expectations with regards to the values, knowledge and skills required to gain employment in and enhance promotional opportunities. In addition to these employability skills, the student will have the opportunity to apply technical material from prior semesters of study to real life situations. These essential employability and technical skills areas will be improved during the work term while the student responsibly performs the duties as laid out in the job description, in accordance with course and program outcomes.
Hours: 420
Credits: 14
Pre-Requisites: CDEV1020
CoRequisites:
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| COOP4060 |
Co-op Work Term III
Description: The Co-op Work Term will provide students with college-approved work experience within an accounting, audit or information technology environment. This course will increase the students understanding of employer expectations with regards to the values, knowledge and skills required to gain employment in and enhance promotional opportunities. In addition to these employability skills, the student will have the opportunity to apply technical material from prior semesters of study to real life situations. These essential employability and technical skills areas will be improved during the work term while the student responsibly performs the duties as laid out in the job description, in accordance with course and program outcomes.
Hours: 420
Credits: 14
Pre-Requisites: CDEV1020
CoRequisites:
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| ACCT4000 |
External Auditing II
Description: This course continues coverage of external auditing issues focusing on those relevant to audit leads, managers and partners. Topics include professional standards and ethics; legal liability; fraud; engagement planning; materiality and risk; audit sampling; evaluation and communication of findings. More advance reporting issues will be covered and including reporting for non-standard engagements including not-for-profit organizations, small businesses and unaudited financial statements. Special risk areas will be considered such as going concern evaluations, capitalizations and deferrals, fair value, estimates, revenue recognition and other high risk areas.
Hours: 45
Credits: 3
Pre-Requisites: ACCT3000
CoRequisites:
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| ACCT4010 |
Advanced Accounting II
Description: This advanced financial accounting course provides an in-depth study of areas of advanced financial accounting and accounting theory including standard setting in Canada and internationally, income tax allocation , financial instruments, not-for-profit and public sector accounting, and the practical and theoretical problems of the present value model.
Hours: 60
Credits: 4
Pre-Requisites: ACCT2000
CoRequisites:
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| ACCT4020 |
Accounting Theory
Description: This accounting theory course includes in-depth treatment of current issues and problems in the field. Topics cover the contributions of economics, finance, and other disciplines to accounting theory; decision making; efficient securities market; conflict; and other topics related to specific industries or sectors of the economy.
Hours: 45
Credits: 3
Pre-Requisites: ACCT2000
CoRequisites:
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| HRM2100 |
Human Resource Management
Description: This course will introduce students to the field of Human Resources Management and the typical functional areas and activities which support this discipline within an organization. The focus will be on developing an appreciation for the changing role of Human Resource departments, from service function to strategic partner, and the way in which today's Human Resource departments can help organizations achieve key international objectives with superior levels of effectiveness, efficiency, quality and profitability in order to create unique competitive advantages which are likely to endure. Students will analyze human resource management practices from an international perspective considering strengths and challenges that companies face in establishing international operations and in running them successfully.
Hours: 45
Credits: 3
Pre-Requisites:
CoRequisites:
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| INFO4060 |
IT Development and Operations
Description: This course enables in-depth study of the strategic role of information systems in a business organization and the associated processes for development, control, and management. Topics will include issues both inside and outside an organization. Students will learn to analyze business processes and systems and make modifications appropriate to the organizations strategic plan.
Hours: 45
Credits: 3
Pre-Requisites: INFO1400
CoRequisites:
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| Electives: General Education |
Student must complete a minimum of 36 Hours |
| ACCT4030 |
Internal Auditing
Description: This course is a continuation of Internal Auditing & Risk Management. Topics include the planning and examination phases of internal auditing; internal audit reports; monitoring recommendations; the internal audit of purchasing, human resources management, marketing, and financial management; as well as internal auditing in the public and not-for-profit sectors.
Hours: 60
Credits: 4
Pre-Requisites: ACCT3110
CoRequisites:
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| ACCT4040 |
Auditing Information Systems
Description: This course deals with the general and application controls used to reduce risks introduced by information systems. The course helps students develop insights into the implications of information technologies and helps students build practical skills to review and evaluate controls in computer-based systems including using computer-assisted auditing techniques.
Hours: 60
Credits: 4
Pre-Requisites: INFO1400, ACCT3110
CoRequisites:
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| BUS4020 |
International Business Planning and Strategy
Description: This is a capstone course for students requiring them to apply the principles and knowledge obtained in all other business disciplines to a specific business situation whether domestic or international. The course uses a broad theoretical perspective combined with experiential learning to equip students with the knowledge, attitudes and behaviours needed to effectively participate in the development of overall strategy and operational tactics, and to prepare students to participate in the strategic planning process within a global economy. Adopting a resource based view of the firm, students will be exposed to leading strategic theories and tactics at global, corporate, business units and functional levels. Students will be asked to analyse sources of competitive advantage and profitability using a wide range of approaches to develop a comprehensive SWOT (Strengths Weaknesses Opportunities Threats) analysis and to formulate realistic recommendations. Differences among embryonic, growth and mature industries, and the techniques needed to prosper in technologically driven industries, will be examined. Specific challenges and techniques associated with entry into international markets will be explored, along with the challenges associated with resource allocation. Students will have an opportunity to explore techniques to foster B2B and B2C relationships.
Hours: 60
Credits: 4
Pre-Requisites:
CoRequisites:
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| FIN4000 |
Advanced Finance
Description: This advanced course is a continuation of the Finance course and provides an in-depth study of issues and tools that will assist financial managers in making decisions. Topics include capital budgeting under uncertainty; long-term sources of funds; financial leverage; capital structure; financing options; dividend policy; business valuations; mergers and acquisitions; investment decisions; futures, forwards, options, and swaps; risk management (foreign exchange and interest rate); financial planning; leasing; as well as long-term planning and strategic issues in finance.
Hours: 60
Credits: 4
Pre-Requisites: FIN2000
CoRequisites:
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| MGMT2095 |
Project Management
Description: Management of large scale projects is both a science and an art. This course will focus on Project Management as an essential component of managing both international and domestic operations and an evolving professional discipline. All projects are typically complex, are comprised of many components and tasks, and involve a cross-section of different functional teams. The essential knowledge areas which are vital to effective project management (integration, scope, cost, time, quality, human resources, communication, risk and procurement) will be explored in detail. As well, the key processes involved with successful project management (initiation, planning, controlling, executing and closing) will be reviewed. Students will have an opportunity to apply these skills and knowledge to a variety of real world situations and to utilize information technology to identify opportunities for improvement.
Hours: 60
Credits: 4
Pre-Requisites:
CoRequisites:
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| Electives: General Education |
Student must complete a minimum of 36 Hours |