Course Descriptions

401-101-HR      3-0-3      2 cr.
Introduction to Commerce
This course introduces students to the overall field of administration. Topics covered include economic systems, types of business ownership, the role of managers in business functions, and an overview of Quebec and Canadian industry.

401-102-HR      3-0-3      2 cr.
Business and Society
This course examines how business and society interrelate, specifically, how the needs of owners, employees, customers, and the general public are met in the delivery of products and services. Topics covered include stakeholder needs, market development, consumer behaviour, social responsibility, and environmental issues. A key component of the course is the development of computer, analytical, written, group communication, and oral presentation skills.

401-A01-HR      2-1-3      2 cr.
Human Resource Management
This course examines the area of human resource management. Topics will include the changing role of managers in today’s society, legal, social, and political issues facing managers, the demographics of the labour market, and the recruitment, selection, compensation, and development of employees.

401-A02-HR      2-1-3      2 cr.
Financial Accounting
This course introduces students to the area of financial accounting. Upon completion of the course, students will have a strong understanding of the accounting cycle, from journalizing through to the preparation of financial statements. The application of International Financial Reporting Standards (IFRS) will be stressed throughout the course.

401-H01-HR      2-1-2      1 2/3 cr.
Business for Computer Science
Students are introduced to a broad, general overview of business operations in both the private and public sectors. They examine business organization, management, marketing and information flow and requirements within departments. They look at the security and legal aspects of protecting trade and business information in both traditional and electronic businesses. They learn about the important roles computer specialists play in all organizations.

410-A02-HR      3-1-2      2 cr.
Financial Accounting I
This course introduces students to the area of financial accounting. Upon completion of the course, students will have a strong understanding of the accounting cycle from journalizing through to the preparation of financial statements. The application of International Financial Reporting Standards (IFRS) will be stressed throughout the course.

410-A03-HR      3-1-2      2 cr.
Fundamentals of Finance
This is an introductory course to the field of Finance. The student learns the key concepts and tools of financial analysis through the use of time value of money. More specifically, the student learns the importance of cash flow determination, simple interest, annuities and net present value of amounts involved in financial transactions. The course allows the student to carry out an analysis of a financial project and evaluate its viability.

410-A05-HR      3-1-2      2 cr.
Financial Accounting II
(Prerequisite: 410-A02-HR)
As a sequential course to Financial Accounting I, this course includes the topics of internal control, management of assets and liabilities, and accounting for partnership and corporate forms of business ownership. The application of International Financial Reporting Standards (IFRS) will be stressed throughout the course.

410-A08-HR      3-1-2      2 cr.
Introduction to Human Resources
This course serves as an introduction to the functions and services provided by a human resources department. The student will acquire practical knowledge in the areas of job research and analysis, recruitment, selection, training and development, performance appraisal, and compensation.

410-A16-HR      2-1-3     2 cr.
Planning and Performance Measurement
(Prerequisite: 410-A05-HR)
This course will provide students with an understanding of the need for business planning and control to effectively manage a profitable business or non-profit organization. Students will learn techniques to prepare an operating budget, a capital budget, cash flow projections, market and sales forecasts and pro forma financial statements. Using spreadsheet software, students will learn how to prepare and present these planning documents. Performance measurement approaches such as variance analysis, trend analysis, ratio analysis and break-even analysis will be practiced. Budget tracking and recommended courses of action for performance improvement will be discussed throughout the course.

410-A19-HR      3-1-2      2 cr.
Advanced Financial Accounting
(Prerequisite: 410-A05-HR)
This course builds on the principles and practices developed through the first two introductory courses in Financial Accounting. Taking a more advanced approach to accounting problems through the analysis and application of International Financial Reporting Standards (IFRS), the new topics to be covered are: cash flow statements, estimated and possible liabilities, conversion of cash accounting to accrual accounting, accounting for non-profit organizations and special project accounting services. All work will be performed in a computerized environment using current software.

410-A25-HR      2-2-1      1 2/3 cr.
Accounting Project
(Prerequisites: 410-A05-HR, 410-A30-HR)
To help integrate all of the principles and practices developed through the four accounting courses taken in the program to date, students are required to implement a computerized accounting system and develop the necessary support for the day-to-day operation of that system. This will be done through the completion of a special project, either student-designed or as directed by the instructor.

410-A26-HR      2-1-3      2 cr.
Internal Auditing
(Prerequisite: 410-A05-HR)
After an introduction to the principles and practices of internal auditing, students will be required to examine the internal audit procedures of an organization leading to a proposal for revised internal auditing measures. The course will conclude with the set-up, implementation and completion of an internal auditing dossier.

410-A28-HR      3-1-2      2 cr.
Taxation
(Prerequisite: 410-A05-HR)
This course covers topics in personal and business income taxation. It looks at the current tax system in Canada and evaluates the impact of income tax provisions on taxpayers. The course specifically examines the treatment of various sources of income. It also looks at the optimal use of eligible deductions and credits and evaluates the implications of some tax deferral strategies.

410-A29-HR      2-2-2      2 cr.
Business Plan Development
(Prerequisite: 410-A41-HR, 410-A30-HR))
This course teaches the student how to prepare a business plan. Whether starting a new business or raising funds to be used in an existing operation, the small business owner will find that a business plan is an essential component of a small enterprise. Starting with information gathering and research, the student examines each element of the report and prepares a working document that is intended to guide the entrepreneur through the different stages of business development and implementation. The Exit Assessment for the Accounting and Management Technology program will be undertaken within this course.

410-A30-HR      3-1-2      2 cr.
Cost Accounting
(Prerequisite: 410-A05-HR)
This course will provide students with an understanding of how cost accounting data is used to manage business organizations. Topics include cost identification and behaviour, manufacturing statement analysis, job order and process accounting systems, activity and responsibility accounting, standard costing, and cost-volume profit analysis. Adherence to International Financial Reporting Standards (IFRS) will be stressed throughout the course.

410-A33-HR      3-1-2      2 cr.
Introduction to Business
This course gives the student an overall view of a company in the context of globalization. More specifically, the student analyzes the influence of the global environment on a company. The course exposes the student to the dynamic world of business and examines the relationships between the different functions within a company such as marketing, finance, accounting, and human resources. Finally, the student explores how an integrated management system is applied to a company.

410-A34-HR      3-1-3      2 1/3 cr.
Financial Analysis
This course uses many of the financial principles and concepts to solidify the student’s understanding of financial investments. One area of study includes the evaluation of purchasing versus leasing a capital asset. This and other projects are assessed by making appropriate financial assumptions and considering the fiscal impact that may apply to the situation. The student also learns to use relevant computer software to facilitate the numerical calculations. Furthermore, the student performs sensitivity analysis to determine the effect of one or more changes in the assumptions that may apply within.

410-A35-HR      3-1-2      2 cr.
Marketing
This course focuses on the determination, understanding, and satisfaction of client needs. Following an integrated marketing approach, the course includes defining product and service needs, assessing consumer behaviour patterns, developing branding strategies, creating promotional plans, and managing effective marketing communication channels.

410-A36-HR     2-2-2     2 cr.
Working Capital Management
(Prerequisites: 410-A05-HR, 410-A34-HR)
This course closely examines specific elements of working capital accounts. It looks at how a firm manages its short-term resources through the optimization of current assets and current liabilities. Using cost-benefit analysis, the student learns to employ tools allowing him/her to make strategic decisions about the firm’s ability to finance its current assets.

410-A37-HR     1-2-3     2 cr.
Workplace Preparation
This course prepares the student to successfully integrate into the job market. Through examining potential career opportunities, the student will develop a strategy to meet personal strengths, interests, and career objectives. Integral to the course will be the preparation of professional resumes and the development of effective job search and interviewing techniques.

410-A38-HR     1-3-2     2 cr.
Business Computer Applications II
(Prerequisite: 420-H02-HR)
The focus of this course is to produce computer applications to meet the need for administrative information. Specifically, the course will look at identifying the need for management information, developing an information processing application, verifying the performance of an application and providing for its use. The primary focus will be database applications using Microsoft Access, additional software (i.e., Microsoft Excel) will also be viewed in terms of their integration with the primary database application.

410-A39-HR     3-1-2     2 cr.
Organizational Behaviour
(Prerequisite: 410-A08-HR)
This course explores the interaction of individuals within organizations. Focusing on high-performance work cultures, the student will acquire practical knowledge in the areas of supervision, health and safety, and professional rights and responsibilities. The importance of utilizing successful communication techniques in relationships with co-workers, supervisors, and clients, will be stressed.

410-A40-HR     3-1-3      2 1/3 cr.
International Business
The general focus of this course is the broad world of International Business, including understanding the rationales for trade, the role of exchange rates and the management of multinationals. A specific focus will be to understand the process of carrying out international commercial transactions, including understanding the nature of these transactions, analyzing transaction risks, preparing a marketing strategy, receiving payments and shipping.

410-A41-HR      3-1-2      2 cr.
Entrepreneurship
This course is intended to provide students with an opportunity to develop new business ideas and to examine some of the many variables that are integral to small business formation and growth. The student progresses from researching the business idea, to information gathering, to the implementation of a small business or project.

410-A42-HR      2-1-3      2 cr.
Business Law
This course concentrates on the legal structure which regulates our society and the various laws which apply to the operation of a business. An examination of some of the legal concepts include contracts, business torts, agency, partnerships, corporations, property, insurance, employment contracts and insolvency.

410-A43-HR      3-1-3       2 1/3 cr.
Management Principles
This course provides students with an introduction to the management of individuals, resources, and projects. Included in the course will be an overview of management competencies and skills, managerial ethics, strategic management and the process of decision-making. Fundamental to the course will be an introduction to the management functions of planning, organizing, leading, and controlling.

410-A44-HR      2-2-2      2 cr.
Materials Management
This course introduces students to the field of supply management as an essential component of a firm's overall strategic planning process. Topics examined will include developing supply management goals and objectives, evaluating supplier, contractor, and service providers, acquiring goods and services, and inventory management.

410-A45-HR      2-2-3     2 1/3 cr.
Project Management
The focus of this course will be to understand the nature of managing projects. The student will be exposed to various approaches to project management, which involve preparation of the project, structuring the activities of the project, coordinating the project, monitoring and presenting the project.

410-A46-HR      2-2-3      2 1/3 cr.
Quality Assessment
The focus of this course will be to understand the management of quality in the provision of goods and services. In taking an integrated approach to Total Quality Management (TQM), the course will look at planning for quality, the measurement of quality and ways to improve the level of quality in production and service environments.

410-A47-HR      2-1-3      2 cr.
Business Research
This course provides students with an understanding of how to research, analyze, and interpret information for business decision making purposes. Topics will include the types of research tools available, how to select and synthesize information, and how to coherently present information to an intended audience.