Introduction to Business BUS-121

Discover the crucial role business plays in your life as a consumer and employee. Relate
the purpose and necessity of profit to a business’s goals for employees, suppliers, the community, the environment, and other stakeholders. Use effective marketing, financial management, and people strategies, combined with the right form of business
ownership, to achieve those goals.

Prerequisites:

Introduction to Management Decisions BUS-122

Prepare yourself for the wide range of business decisions managers make on a daily basis. Compete against other teams as you run your own simulated business. Using case studies, practice analyzing financial reports, marketing data, and other information to make marketing, operating, human resource, accounting, and finance decisions.

Prerequisites:

Introduction to Financial Accounting BUS-127

Begin to speak accounting, the “language of business”. Learn how transactions and events related to cash, receivables, long-lived assets, liabilities, and equity are captured in financial terms and are compiled into financial statements. Read and interpret financial statements, and compare performance from one year to the next or one business to the next.

Prerequisites:

Introduction to Managerial Accounting BUS-204

Apply basic tools to determine what it costs to deliver products and services, what
activities drive costs up or down in your business, what volume of business you need
to achieve your desired level of profit, and what costs are relevant for making decisions
about special orders, make or buy decisions, product pricing, and capital investments.
Prepare and use budgets to translate your business goals into monetary terms.

Prerequisites:

Management Information Systems BUS-225

Discover the strategic role of information technology and management information systems in organizations. Learn about hardware and software. Gather, analyze, and use
data, information, and knowledge to make well-informed business decisions.

Prerequisites:

Finance I BUS-236

Learn how businesses obtain and use cash and other sources of financing. Realize the
time value of money and how it impacts short- and long-term financing decisions. Apply financial statement analysis and financial forecasting techniques. Use tools to effectively obtain and manage short-term sources of financing. Look ahead to long-term investment and financing decisions that will be the focus of BUS-336, including capital budgeting.

Prerequisites:

Organizational Behaviour BUS-241

Develop insight into how individuals and teams behave in organizations. Harness values, perceptions, attitudes, communication, power, conflict and change management, and organizational design to motivate and equip people to accomplish organizational goals.

Prerequisites:

Personal Finance: The Myth, Mysteries, and Marvels of Money BUS-253

Discover the world of Scripturally-directed personal finance. Uncover the myths, mysteries, and marvels of wealth creation by examining attitudes about money from around the world. Develop God-honouring models of stewardship towards earning, spending, saving, investing, and giving as you assume responsibility for managing your finances.

Antirequisites:

Introduction to Marketing BUS-255

Discover how organizations create value and connect with customers through
relationships and technology. Examine market segmentation, select a target market,
position a company in relation to the competition, analyze new product development and brand management strategies, and develop an effective marketing mix (e.g., product, place, promotion, pricing).

Prerequisites:

Intermediate Financial Accounting I BUS-313

Learn how to accurately and honestly measure revenue, profit, and organizational resources such as cash, inventory, property, plant, and equipment. Recognize the potential for bias and manipulation in financial reporting. Analyze and evaluate financial results in the context of organizational strategies, as well as economic, industry, and competitive trends.

Prerequisites:

Introductory Assurance Services BUS-315

Discover the auditor’s important role in assuring users that they can rely on financial
statements for decision-making purposes. Develop an audit plan based on a sound
understanding of professional ethics, legal liability, types of audit evidence, and internal controls. Apply the audit process to various operating cycles.

Prerequisites:

Corequisites:

Intermediate Financial Accounting II BUS-317

Learn how to accurately and honestly measure liabilities, including income tax, pension, and lease obligations; shareholders’ equity; and complex instruments that contain elements of debt and equity. Calculate and interpret earnings per share. Prepare and analyze the statement of cash flows. Implement other financial reporting requirements and use the information they provide.

Prerequisites:

Corequisites:

Management Control Systems BUS-318

Discover how management control systems direct behaviour towards achievement
of organizational strategies and goals. Design and evaluate control systems. Develop
effective budgeting systems, incentive systems, and corporate governance systems.
Evaluate progress towards organizational goals using a broad range of short- and long-term measures.

Prerequisites:

Canadian Income Taxation I BUS-319

Learn about the obligations Canadian income tax legislation places on individuals to pay tax on income from employment, business, and other sources. Use your knowledge of taxation principles and concepts related to income and allowable deductions to calculate taxable income and tax payable for individuals.

Prerequisites:

Business Law BUS-335

Learn how the Canadian legal and justice system provides a framework governing
contracts, negligence and other torts, property rights and obligations, employment rights and obligations, debtor-creditor relationships, forms of business, and dispute resolution.

Prerequisites:

Finance II BUS-336

Building on Finance I, learn about long-term investment and financing decisions,
including how capital markets function, how to choose between debt and equity
financing, and how to choose between public and private financing. Delve into the ever-changing world of hybrid debt/equity instruments, derivative securities, mergers and acquisitions, and international financing.

Prerequisites:

Human Resource Management BUS-341

Learn how to get the right people in the right jobs at the right time and for the right price. Help employees develop their gifts and abilities, assess their performance on the job, and prepare them for successful careers.

Prerequisites:

Operations Management BUS-345

Learn how to manage the processes used to transform inputs into products and services. Design products, select production processes, and layouts, forecast product/service demand, manage supply chains, schedule production, and ensure quality.

Prerequisites:

Personal Finance BUS-353

Equip yourself with the tools and skills you need to make sound financial decisions
throughout your life as you earn, save and spend money. Learn how to make wise decisions about everything from student debt to car loans to mortgages to insurance to retirement.

Antirequisites:

International Business BUS-363

Discover the implications of doing business internationally, including being impacted by world economies, trade tariffs and quotas, cultural differences, and government policies. Analyze how being an international business affects management of human resources, marketing, finance, and other business functions.

Prerequisites:

Cost and Managerial Accounting BUS-414

Determine the cost of activities, products, and services; use that information to make
management decisions. Investigate how budgets and responsibility accounting affect
behaviour. Compare actual and expected results; and analyze how to improve future results. Evaluate strategic investment decisions using advanced capital budgeting techniques.

Prerequisites:

Advanced Financial Accounting BUS-417

Apply financial accounting concepts and techniques to three complex business
situations: investments and business combinations; foreign transactions and operations; and not-for-profit and public-sector organizations.

Prerequisites:

Canadian Income Taxation II BUS-419

Learn about the obligations Canadian income tax legislation places on corporations to
pay tax on income from business and other sources. Use your knowledge of taxation
principles and concepts to plan and assess the tax implications of shareholder-manager
remuneration, corporate distributions, wind-ups and sales, income deferral, and
partnerships and trusts.

Prerequisites:

Data Analytics BUS-425

Explore the world of data. Discover how to transform data and develop the insights
needed to make wise, practical, creative, and innovative decisions; to solve problems;
and to evaluate organizational or project results. Using appropriate analytic tools like
spreadsheets and statistical software, delve into the data generated in all disciplines and functional areas of business.

Prerequisites:

Business Ethics BUS-430

Learn how others make ethical business decisions, and develop a framework for making your own ethical business decisions in a complex global marketplace.

Prerequisites:

Strategic Management Seminar BUS-465

Learn how to make strategic management decisions in this hands-on course that makes
extensive use of the case-study method. Integrate all of the skills and knowledge gained
in prior business courses to select the product/market focus, value proposition, and core activities that will successfully align with your organization’s environment, resources, stakeholder preferences, and organizational structures to produce a winning strategy.

Prerequisites: