XII. Course Descriptions

Business

Department of Buisiness - College of Management and Economics

BUS*2220 Financial Accounting F,W (3-0) [0.50]
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
Equate(s): AGEC*2220
Restriction(s): Priority Access course. Enrolment may be restricted to particular programs or specializations. See department for more information.
BUS*2230 Management Accounting F,W (3-0) [0.50]
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
Equate(s): AGEC*2230
Restriction(s): Priority Access course. Enrolment may be restricted to particular programs or specializations. See department for more information.
BUS*3010 Compensation Systems W (3-0) [0.50]
This course focuses on how organizations attract, retain, and motivate employees through formal and informal reward mechanisms. Topics include: developing pay structures, job analysis, job evaluation, pay systems, pay system administration, equity issues, and benefits. (Also offered through distance education format.)
Prerequisite(s): PSYC*2310
Equate(s): PSYC*3010
Restriction(s): Registration in B.Comm. HRM major.
BUS*3030 Occupational Health and Safety F (3-0) [0.50]
The major objective of this course is to introduce Human Resources Professionals to this broad and ever changing field. Occupational Health and Safety, is an inherently technical subject far broader than legislation only. The multiple dimensions of the various issues - technical, legislative, political and personal are a required part of the training for a professional in this field. (Also offered through distance education format.)
Prerequisite(s): 9.00 credits including HTM*2200
Restriction(s): Registration in B.Comm. HRM major.
BUS*3070 Recruitment and Selection W (3-0) [0.50]
This course will provide students with the appropriate tools needed to recruit and select employees, identify related competencies, identify performance appraisal methods, and evaluate the effectiveness of these programs within the context of our Canadian legal framework. (Also offered through distance education format.)
Prerequisite(s): HTM*3000
Restriction(s): Registration in B.Comm. HRM major.
BUS*3090 Training and Development F (3-0) [0.50]
This course focuses on how organizations develop employee skills through training and development programs. Topics will include: adult learning principles, training needs assessments, training program design, instructional methodologies, coaching and mentoring, individualized development and program evaluation. (Offered through distance education format only.)
Prerequisite(s): PSYC*2310
Equate(s): PSYC*3090
Restriction(s): Registration in B.Comm. HRM major.
BUS*3230 Intermediate Management Accounting W (3-0) [0.50]
This course continues the managerial decision making focus of BUS*2230. Topics include process costing, transfer pricing, the decision making process, variances and performance measurement.
Prerequisite(s): AGEC*2230 or BUS*2230
Restriction(s): Enrolment may be restricted to particular degrees or programs. See department for more information.
BUS*3320 Financial Management F,W (3-0) [0.50]
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
Equate(s): AGEC*3320
Restriction(s): Registration in B.Comm. 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.
BUS*3330 Intermediate Accounting F (3-0) [0.50]
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
Equate(s): AGEC*3330
BUS*3340 Intermediate Financial Accounting II W (3-0) [0.50]
This course will build on the foundation in financial accounting concepts and principles gained in BUS*3330. The focus is on how entities account for current and non-current liabilities and equity accounts, including, income taxes, leases, pensions and other post retirement benefits, share equity and retained earnings, stock options. Additional topics may include earnings per share, restatements and statement analysis.
Prerequisite(s): BUS*3330
BUS*4100 Applied Research in Human Resources Management F (3-0) [0.50]
This course provides students with the opportunity to conduct hands-on research in an organization on issues that relate to Human Resource Management. Students will work in groups and be expected to find organizations for their research project. Although students will be primarily accountable for finding their organizations to work with, instructor support will be provided to assist students if difficulties arise. The instructor will also serve as a resource throughout the project. Lecture topics include: understanding organizational issues, understanding the consulting process (e.g. engagement, communication, ethics), project planning, data collection methods in an applied context (e.g. sampling, confidentiality, practical constraints), and report writing.
Prerequisite(s): PHIL*2600, PSYC*2360, (HTM*3000 or PSYC*3070), (HTM*2200 or PSYC*3080)
Equate(s): PSYC*4100
Restriction(s): Registration in B.Comm. HRM major.
BUS*4250 Business Policy F,W (3-0) [0.50]
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
Equate(s): AGEC*4250
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.
BUS*4260 International Business W (3-0) [0.50]
This course covers international business deals with the strategic and functional areas of management in the international business environment. This course is designed as an extension of a senior level course in business policy or strategic management, and examines the factors that shape strategic management outside a firm's domestic markets. It uses a mix of readings, lectures, case studies, individual and group projects.
Prerequisite(s): 1 of AGEC*4250, ECON*4800, HTM*4200
BUS*4550 Applied Business Project I S,F,W (3-0) [0.50]
This is a project-based independent study course on a business issue for third or fourth year students in an agreed program of study with the instructor.
Prerequisite(s): 10.00 credits
Restriction(s): AGEC*4550. Instructor consent required.
BUS*4560 Applied Business Project II S,F,W (3-0) [0.50]
This course provides an opportunity to conduct a second independent study on a business issue for third or fourth year students in an agreed program of study with the instructor.
Prerequisite(s): BUS*4550
Restriction(s): AGEC*4560. Instructor consent required.
University of Guelph
50 Stone Road East
Guelph, Ontario, N1G 2W1

Canada
519-824-4120