Academic calendar Academic calendar - Study in the UK

BUS-204 Introduction to Managerial Accounting
An introduction to accounting for internal management purposes which
looks at the basic concepts and tools which facilitate planning, control,
and decision making within an organization. Topics include cost
behaviour analysis, cost accounting systems, relevant costs for decision
making, budgeting, and capital budgeting.
Prerequisite: BUS-121; Year 2 standing
BUS-225 Management Information Technology
(W)
A study of the strategic role of information technology and
management information systems in organizations. Topics include
technical foundations; data, information, and knowledge management;
E-Business and mobile commerce; acquisition of information systems
and applications; impact of information systems on decision making
and operations.
Prerequisite: BUS-121 ; Year 2 standing
BUS-241 Organizational Behaviour
(W)
A study of how people behave in organizations and how to work
with and through others to accomplish organizational and individual
goals. Topics include individual behaviour, personality, and values;
perceiving ourselves and others; workplace emotions, attitudes, and
stress; motivation; decision-making; team dynamics; communication;
power and influence; conflict; leadership; organizational design and
organizational culture; and organizational change.
Normally required in Year 1 for Business students
BUS-255 Introduction to Marketing
(F)
A comprehensive introduction to the field of marketing designed to
develop an understanding of how companies connect with customers
through relationships and technology. Topics include situational
analysis, target marketing, positioning, and integrating the marketing
mix (product, place, promotion, and pricing).
Prerequisite: BUS-121 and 241
BUS-313 Intermediate Financial Accounting I
(F)
An intermediate course in financial accounting dealing with financial
accounting theory and generally accepted accounting principles as
applied to income determination and the measurement of assets. Topics
include the financial reporting environment and conceptual framework;
the accounting information system and financial statements; revenue
recognition; valuation, measurement and disclosure of cash and
receivables, inventories, capital assets, and intangible assets. Emphasis
will be on concepts and issues as well as techniques.
Prerequisite: BUS-203; students in the Accounting Stream should take this course in Year 3
BUS-315 Introductory Assurance Services
(F)
A study of the ethics, principles, and procedures of auditing.
Topics include the auditor’s report; professional ethics; legal
liability; materiality and risk; audit planning and documentation;
audit responsibilities and objectives; internal control; assessment
of control risk and audit evidence; overall audit plan and audit
program; application of the audit process to various cycles; and
other assurance services.
Prerequisite or Corequisite: BUS-313 or permission of the instructor; students in the
Accounting Stream should take this course in Year 3
(W)
BUS-317 Intermediate Financial Accounting II
(F)*
An intermediate course in financial accounting dealing with financial
accounting theory and generally accepted accounting principles as
applied to the measure of liabilities and shareholders’ equity, and to
other reporting, measurement and disclosure issues. Topics include
current liabilities and contingencies, long-term financial liabilities,
shareholders’ equity, earnings per share, income taxes, pensions and
other employee future benefits, leases, accounting changes and error
analysis, statement of cash flows, segmented reporting, and interim
reporting. Emphasis is on concepts and issues as well as techniques.
Prerequisite: BUS-313
BUS-318 Management Planning and Control Systems *
A study of the nature of management control and its relationship to
the organization’s goals and strategies. Topics include the design and
evaluation of management control systems; planning and budgeting;
incentive systems; financial performance measures and other measures;
corporate governance; the role of the controller; and management
control in not-for-profit organizations.
Prerequisite: BUS-204
BUS-319 Canadian Income Taxation I
(F)*
A study of Canadian income tax legislation that focuses on the basic
underlying theoretical concepts and principles and their application to
individuals. Topics include liability for tax; income from employment;
income from business; income from property; capital gains and other
sources of income; deductions in computing income; and computation
of taxable income and tax for individuals.
Prerequisite: BUS-203
BUS-335 Business Law *
A study of the legal framework within which business is conducted.
Topics include introduction to the legal system; litigation; alternative
dispute resolution; torts and their effect on business; law of contracts;
property law; and debtor-creditor law.
Prerequisite: BUS-121
BUS-340 Leadership Seminar
(F)
A study of the art and science of leadership, covering the traditional
theories and concepts of leadership as well as recent research
on leadership. The course will also emphasize the application of
leadership concepts and the development of leadership skills by means
of readings, guest speakers, cases, scenarios, exercises, and activities.
Prerequisite: BUS-241
BUS-341 Human Resource Management
(W)
A study of the fundamental functions of human resource management.
Topics include human resource planning; job analysis; recruitment,
selection, and orientation; training and development; performance
appraisal; career planning; compensation and benefits; and health and
safety.
Prerequisite: BUS-241 or permission of the instructor; Year 3 standing
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