XII. Course Descriptions
Business
Department of Buisiness - College of Management and Economics
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BUS*2220 Financial Accounting F,W (3-0) [0.50]
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| An introductory course designed to develop an understanding of current accounting principles and their implication for published financial reports of business enterprises. The course approaches the subject from the view of the user of accounting information rather than that of a person who supplies the information. |
| Prerequisite(s): |
1 of ECON*1050, ECON*1100, ENGG*3240
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| Equate(s): |
AGEC*2220
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| Restriction(s): |
Priority Access course. Enrolment may be restricted to particular programs or specializations. See department for more information. |
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BUS*2230 Management Accounting F,W (3-0) [0.50]
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| This course emphasizes the use of accounting information to facilitate effective management decisions. Topics include cost determination, cost control and analysis, budgeting, profit-volume analysis and capital investment analysis. |
| Prerequisite(s): |
AGEC*2220 or BUS*2220
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| Equate(s): |
AGEC*2230
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| Restriction(s): |
Priority Access course. Enrolment may be restricted to particular programs or specializations. See department for more information. |
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BUS*3320 Financial Management F,W (3-0) [0.50]
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| The viewpoint taken in the course is that of the senior financial officer of a business firm. The focus is on the management of cash, accounts receivable, inventory and short and intermediate term liabilities. Emphasis is placed on the analysis and forecasting of financial statements, and financial modeling for planning and controlling the growth of the business enterprise. |
| Prerequisite(s): |
1 of AGEC*2230, BUS*2230, HAFA*3070, HTM*3070
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| Equate(s): |
AGEC*3320
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| Restriction(s): |
Registration in BCOM programs, BA Management Economics programs, BA International Development area of emphasis Economic & Business Development or BA European Studies area of emphasis in European Business Studies. |
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BUS*3330 Intermediate Accounting F (3-0) [0.50]
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| A critical evaluation of accounting concepts, principles and practices in relation to both the traditional and current value accounting measurement models. Emphasis will be on the effect of alternative accounting practices and measurement models on income determination and asset valuation. |
| Prerequisite(s): |
10.00 credits including AGEC*2220 or BUS*2220
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| Equate(s): |
AGEC*3330
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BUS*4250 Business Policy F,W (3-0) [0.50]
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| Business policy is a synthesis of the principles of business management with emphasis upon the formation of business decisions and policies. The purpose of this course is to enable the student to draw on analytic tools and factual knowledge from all other courses in analyzing comprehensive business problems. |
| Prerequisite(s): |
AGEC*3310, (AGEC*3320 or BUS*3320), ECON*3560
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| Equate(s): |
AGEC*4250
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| Restriction(s): |
Registration in semester 6 or higher. Priority Access course. Enrolment may be restricted to particular programs or specializations. See department for more information. |
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