Description: This course provides students with the intermediate level topics required for The Microsoft Office Specialist exam; "Excel Expert: Interpreting Data for Insights". Excel is an essential accounting tool. The material covered in this course will enhance the ability of the student to create and streamline accounting workbooks for optimal control, ease of use, and report design.
Hours: 56
Credits: 4
Pre-Requisites:
CoRequisites:

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: 56
Credits: 4
Pre-Requisites:
CoRequisites:

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: 42
Credits: 3
Pre-Requisites:
CoRequisites:

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, and perpetuities.
Hours: 56
Credits: 4
Pre-Requisites:
CoRequisites:

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: 42
Credits: 3
Pre-Requisites:
CoRequisites:

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: 70
Credits: 5
Pre-Requisites: ACCT1100 or ACCT71100
CoRequisites:

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: 56
Credits: 4
Pre-Requisites: ACCT1100 or ACCT71100
CoRequisites:

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: 42
Credits: 3
Pre-Requisites:
CoRequisites:

Description: This course is intended to develop the communication skills required in academic studies, which will translate into useful writing and presentation skills in Canada's increasingly intercultural professional and technical domains. Students will practice planning, drafting, and revising documents. The complex process of researching, creating, and revising arguments will encourage critical thinking, grammatical writing, and appropriate citation skills. Correct formatting of research papers and effective oral presentation skills will be emphasized.
Hours: 42
Credits: 3
Pre-Requisites:
CoRequisites:

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: 42
Credits: 3
Pre-Requisites:
CoRequisites:

Description: This course focuses on the asset side of the statement of financial position. The course covers accounting concepts, the accounting information system, cash, receivables, inventory and cost of goods sold, investments in debt and securities, capital assets, revenue and expense recognition, financial reporting and the presentation and reporting of the statements of income, financial position and cash flows.
Hours: 70
Credits: 5
Pre-Requisites: ACCT71100
CoRequisites:

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: 42
Credits: 3
Pre-Requisites:
CoRequisites:

Description: Effective communication is at the heart of any successful professional work environment. This course teaches students key aspects of communication: bridging the gap between oneself and others; using simple, direct, and correct language; using and citing sources; and editing and proofreading accurately. The focus will be on creating effective workplace documents such as letters, memos, proposals, abstract, summaries, and reports. Students will combine informative and persuasive communication skills to create these documents and to develop and deliver oral presentations.
Hours: 42
Credits: 3
Pre-Requisites: ENGL71000
CoRequisites:

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: 42
Credits: 3
Pre-Requisites:
CoRequisites:

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.
Hours: 56
Credits: 4
Pre-Requisites: MATH71775
CoRequisites:

Description: Through the use of Sage 50 (formerly known as Simply Accounting) and QuickBooks students will learn how to use two popular accounting software packages for use in small and medium size businesses. In the Sage 50 component of the course they will become familiar with computer accounting for applications such as Chart of Accounts, General Journal, General Ledger, Sales, Purchases, Accounts Receivable, Accounts Payable, Payments, Receipts, Reconciliations, Payroll, Inventory, Vendor files, Customer files, Employee files and company setup. In the QuickBooks component of the course they will become familiar with computer accounting for applications such as Chart of Accounts, Writing Cheques, Sales Receipts, General Journal, General Ledger and company setup.
Hours: 56
Credits: 4
Pre-Requisites: ACCT71100
CoRequisites:

Description: Upon completion of this course students will have covered all topics for The Microsoft Office Specialist exam; "Excel Expert: Interpreting Data for Insights". Excel is an essential accounting tool. The material covered in this course, including macro creation, will enhance the ability of the student to create and streamline accounting workbooks for optimal control, ease of use, and report design.
Hours: 56
Credits: 4
Pre-Requisites: ACCT70000
CoRequisites:

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: 56
Credits: 4
Pre-Requisites: ACCT1100 or ACCT71100
CoRequisites:

Description: The primary focus of this introductory course is to offer the student an overview of the Human Resource (HR) Management function and each of its disciplines. The course emphasis is on the application of the skills and techniques commonly used today by HR managers in each discipline area, and on understanding how they are related to the organization's overall strategy and objectives. Pertinent legislation is studied in detail. This course is approved by HRPA of Ontario towards the CHRP designation requirements.
Hours: 42
Credits: 3
Pre-Requisites:
CoRequisites:

Description: This course is an introduction to the legal system which governs personal and commercial relationships in Canada. As such, it will provide the student with knowledge of the basic legal concepts, in order to gain insights into judicial reasoning, and develop the skills necessary for legal inquiry and analysis. Areas covered include: contract law, sales of goods and consumer protection, agency, partnership and corporate law, employment regulations, real property and protection of creativity.
Hours: 42
Credits: 3
Pre-Requisites:
CoRequisites:

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: 42
Credits: 3
Pre-Requisites:
CoRequisites:

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: 56
Credits: 4
Pre-Requisites: ACCT71250, ACCT72000, STAT72100 or STAT72105
CoRequisites:

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: 56
Credits: 4
Pre-Requisites: ACCT71260, STAT72100 or STAT72105
CoRequisites:

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: 56
Credits: 4
Pre-Requisites: ACCT2000 or ACCT72000, ACCT1250 or ACCT71250
CoRequisites:

Description: This series of modules prepares degree level students for job searching for their co-op work terms and for their future careers. Students will examine the co-operative education policies and procedures and will learn the expectations, rules, and regulations that apply in the workplace concerning social, organizational, ethical, and safety issues while deepening their awareness of self-reflective practices. Students will critically reflect on their skills, attitudes, and expectations and evaluate available opportunities in the workplace. Successful completion of this course is a requirement for co-op eligibility.
Hours: 14
Credits: 1
Pre-Requisites:
CoRequisites:

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: 42
Credits: 3
Pre-Requisites:
CoRequisites:

Description: During this degree-level course students will explore research methods and their application to data analysis. Students will develop skills at reading and understanding research literature, and will develop expertise in evaluating the validity and reliability of research data. Students will acquire hands-on experience by working in small teams on a research project: designing, collecting data, analyzing the data using Microsoft Excel, and reporting thier findings and conclusions.
Hours: 56
Credits: 4
Pre-Requisites: STAT72105 or STAT72785
CoRequisites:

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: 56
Credits: 4
Pre-Requisites: ACCT1250 or ACCT71250, ACCT2000 or ACCT72000
CoRequisites:

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: 56
Credits: 4
Pre-Requisites: ACCT3010 or ACCT73010
CoRequisites:

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: 56
Credits: 4
Pre-Requisites:
CoRequisites:

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: 42
Credits: 3
Pre-Requisites: COMP72370 or INFO71400
CoRequisites:

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: 56
Credits: 4
Pre-Requisites:
CoRequisites:

Description: The first co-op work term will provide students with college-approved work experience within an accounting, audit or information technology environment. Through this course students will be provided an opportunity to: build skills (physical and procedural skills including accuracy, precision, and efficiency); assist in the acquisition of knowledge in and application of knowledge gained in the academic setting (concepts and terminology in a discipline or field of study); develop critical, creative, and dialogical thinking (improved thinking and reasoning processes); cultivate problem solving and decision-making abilities (mental strategies for finding solutions and making choices); explore attitudes, feelings, and perspectives (awareness of attitudes, biases, and other perspectives, ability to collaborate); practice professional judgment (sound judgment and appropriate professional action in complex, context-dependent situations); and reflect on experience (self-discovery and personal growth from real-world experience).
Hours: 420
Credits: 14
Pre-Requisites: CDEV71050 or CEPR71050
CoRequisites:

Description: The second co-op work term will provide students with college-approved work experience within an accounting, audit or information technology environment. Through this course students will be provided an opportunity to: build skills (physical and procedural skills including accuracy, precision, and efficiency); assist in the acquisition of knowledge in and application of knowledge gained in the academic setting (concepts and terminology in a discipline or field of study); develop critical, creative, and dialogical thinking (improved thinking and reasoning processes); cultivate problem solving and decision-making abilities (mental strategies for finding solutions and making choices); explore attitudes, feelings, and perspectives (awareness of attitudes, biases, and other perspectives, ability to collaborate); practice professional judgment (sound judgment and appropriate professional action in complex, context-dependent situations); and reflect on experience (self-discovery and personal growth from real-world experience).
Hours: 420
Credits: 14
Pre-Requisites: CDEV71050 or CEPR71050
CoRequisites:

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: 42
Credits: 3
Pre-Requisites: ACCT73000
CoRequisites:

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: 56
Credits: 4
Pre-Requisites: ACCT2000 or ACCT72000, ACCT1250 or ACCT71250
CoRequisites:

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: 56
Credits: 4
Pre-Requisites: ACCT3110 or ACCT73110
CoRequisites:

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 organization's strategic plan.
Hours: 42
Credits: 3
Pre-Requisites: INFO1400 or INFO71400
CoRequisites:

Description: This course explores the evolution and implementation of responsibility management systems that operationalize corporate citizenship, which are comparable in many respects to quality and environmental management systems. Modern corporations can no longer operate as autonomous, single-minded organizations. Without exception, the external environments that they face are complex, dynamic, and unpredictable. Companies today are caught in a crossfire of external (and sometimes internal) demands related to how they manage their responsibilities to a wide range of stakeholders, including employees, investors, suppliers, customers, communities, and national governments where they operate, particularly where long supply chains exist in developing nations. As a result of these conditions, corporations can be seen creating dialogue, relationships, and formal inter-organizational ties to a broad number of other parties and constituencies. In addition, those other parties and constituencies are exerting considerable influence on the formulation and execution of strategies. In large measure, the strategic management of these relationships is a keystone to business success in the new millennium.
Hours: 56
Credits: 4
Pre-Requisites:
CoRequisites:

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: 70
Credits: 5
Pre-Requisites: ACCT3020 or ACCT73020
CoRequisites:

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: 56
Credits: 4
Pre-Requisites: ACCT73000, INFO1400 or INFO71400, ACCT3110 or ACCT73110
CoRequisites:

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: 56
Credits: 4
Pre-Requisites: HRM72100 or HRM72105 or MGMT72100
CoRequisites:

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: 56
Credits: 4
Pre-Requisites: FIN2000 or FIN72000
CoRequisites: