Accounting

Presents a practical study of Canadian business law, including the legal and administrative systems, torts, contracts, sale of goods and consumer protection, employment, business organizations, and intellectual property. Participation in this course, taught by lawyers, prepares you to recognize and feel comfortable with the legal aspects of doing business.
Prerequisite(s):

• No prerequisites are required for this course.

​Computers and information technology are the foundation of business today and an essential tool in the current labour market. This course provides a deep understanding of computer terminology, operating systems, and the most popular software applications used in business. The course discusses up to date technology issues and challenges that affect and impact the business environment. At the end of the course students will become proficient on Microsoft Office applications; specifically, in MS Word, MS Excel, and MS Power Point. Students work individually on projects in lab settings and complete a number of individual projects and quizzes /exams.
Prerequisite(s):

• No prerequisites are required for this course.

​In an information-based society, every enterprise requires business analytics and decision support systems to enable a competitive advantage. As a result, knowledge workers across all industries increasingly require an understanding of data modelling and advanced data management and analytical techniques. Building off the foundational skills learned in BSYS-1000, this course leverages the Microsoft ecosystem, including Access, Excel and Power Query, Microsoft's data transformation and data preparation engine, to perform complex data management tasks. Advanced formulae, concepts, and data modelling theory will enable students to connect to various types of data to enable the analysis and presentation of data to enable business insight.​
Prerequisite(s):

• 50% in BSYS 1000

Presents both traditional and contemporary perspectives of modern management examining management and management roles in teams, projects, departments and the organization as a whole. Strategic planning, operational planning, leading, organizing and controlling for performance will be addressed. Through actual business scenarios, cases and exercises, participants gain experience in decision-making and applying theory to real world organizations.
Prerequisite(s):

• No prerequisites are required for this course.

This course investigates economic analysis, focusing on fundamentals of markets, supply and demand, consumer and producer behaviour, and monopoly and competition. Optional areas of business application may explore labour markets, government intervention and environmental regulation. Prepares students to identify and evaluate the economic considerations they will undoubtedly encounter in business.
Prerequisite(s):

• No prerequisites are required for this course.

Presents a challenging overview of the workings of an economy. Stresses measurement and determination of national economic activity, the role of monetary and fiscal policy, and the understanding of inflation, unemployment and growth in an international environment. Prepares students to weigh political and economic issues as they relate to their business ventures.
Prerequisite(s):

• No prerequisites are required for this course.

This course covers the full accounting cycle for individuals with little or no accounting background. Topics include accounting as an information system; introduction to accounting theory; income measure; traditional record keeping; the accounting cycle; cash and financial statements.
Prerequisite(s):

• No prerequisites are required for this course.

This course is the second of two designed to provide first year students with a general understanding of the nature, purpose and general procedures of accounting. The course examines notes and accounts receivables; capital assets; liabilities; partnerships; corporations and consolidations; international transactions; financial statement analysis; and cash flow statements.
Prerequisite(s):

• 50% in FMGT 1100 or 50% in FMGT 1105

​This course provides a comprehensive overview and the relevance of management information systems in the accounting sector. Students will gain capabilities that will enable them to analyze information systems within the framework of modern business environments. In addition, the course will examine management information systems and different technologies as enablers and facilitators of business strategy. Different systems, methods, and digital tools will be discussed to set and control performance and improve managerial decision-making. This course meets the requirements set by the Chartered Professional Accountant (CPA) Competency Map.
Prerequisite(s):

• No prerequisites are required for this course.

With an applied emphasis, this course provides a solid foundation for professional requirements and transition to the workplace. The conceptual basis upon which assets, liabilities, equity, revenue and expenses are defined is discussed. The end user financial information needs upon which International Financial Reporting Standards (IFRS) and Accounting Standards for Private Enterprises (ASPE) are based are identified. Building on introductory courses, the financial reporting model comprising measurements, statement presentations and related disclosures are explored on an area basis; current and non-current assets and related valuations, current liabilities, critical revenue and expense recognition criteria. The applied emphasis blends process (derivation and enabling entries) with end product financial statement presentation. Note: Full-time Accounting and Finance students applying for transfer credit for this course from other post-secondary institutes must have achieved a minimum grade of 65% or better.
Prerequisite(s):

• 50% in FMGT 2100 or 50% in FMGT 2105 or 60% in ACCG 5110

This course emphasizes the following: role of the management accountant, cost concepts & terminology, job costing, cost-volume- profit- analysis, activity-based costing & activity-based management, budgeting and control, standard costs, variance analysis and income effects of alternative inventory costing methods. Cost and Managerial Accounting 1 will also demonstrate how to use financial information and various decision-making tools to make sound business decisions.
Prerequisite(s):

• 50% in FMGT 2100 or 50% in FMGT 2105 or 60% in ACCG 5110

This course discusses auditing principles and generally accepted auditing standards and introduces students to the underlying principles and concepts used by the auditing profession. Students study the purpose of the audit function and are introduced to techniques and procedures. Using a risk-based approach, the course focuses on the auditor's decision making process of assessing risk and tailoring the audit approach as a response to those risks.
Prerequisite(s):

• 50% in FMGT 2100 or 50% in FMGT 2105 or 60% in ACCG 5110

The topical coverage is designed to follow the general structure of the Canadian Income Tax Act. Lecture, seminar and additional readings are utilized to help students locate, interpret and analyse the selected provisions. The course will examine the major income categories and applicable rules used to calculate net income for tax purposes. The course will also determine who is subject to tax in Canada and the basis on which Canada levies income tax.
Prerequisite(s):

• 50% in FMGT 2100 or 50% in FMGT 2105 or 60% in ACCG 5110

This course is the first of two courses (the second being FMGT 4510, Business Finance 2) that provides students with the tools and concepts required for the financial management of a business. The perspective taken is that of maximizing shareholder value, subject to legal and ethical constraints. Topics include free cash flow, the time value of money, financial statement analysis, corporate financial planning, working capital management and an introduction to capital markets and securities valuation and an introduction to capital markets and securities valuation.
Prerequisite(s):

• 50% in FMGT 2100 or 50% in FMGT 2105 or 60% in ACCG 5110

​This course introduces students to Intuit's QuickBooks (online) and Sage 300 ERP accounting software as well as an introduction to Data and Analytics using various tools including Excel, Power BI and Tableau. QuickBooks, is typically used by small businesses and not-for-profit entities while Sage 300 ERP is used by larger organizations. Students are introduced to various commonly used features, including transaction entry, file management master record maintenance and reporting features including printing financial statements. ​
Prerequisite(s):

• (50% in BSYS 2050 and 50% in BSYS 2060) or (50% in BSYS 2051 and 50% in BSYS 2061) or 50% in FMGT 2100 or 50% in FMGT 2105 and (50% in FMGT 2710 or 50% in FMGT 2711 or 50% in COMP 1255)

This is the second of two courses in intermediate accounting designed to prepare the student to enter a professional accounting program at the intermediate level. FMGT 4110 covers significant aspects of the liabilities and equity section of the balance sheet, and the related income statement accounts. Both International Financial Reporting Standards (IFRS) and Private Enterprise GAAP (PE GAAP) will be examined.
Prerequisite(s):

• 50% in FMGT 3110

Emphasizes relevant costing for decision-making, cost behaviour, cost allocation, joint and by-product costs, process costing, regression analysis, linear programming, mix and yield variances, decentralization, transfer pricing, and performance evaluation and compensation.
Prerequisite(s):

• 50% in FMGT 3210

Teaches the student general auditing principles and specific audit procedures. It uses the principles learned in Auditing 1 and applies them to the financial statement audit.
Prerequisite(s):

• 50% in FMGT 3310

The course will follow a conceptual framework based upon the structural elements of the Income Tax Act. Topics include the calculation of Net Income for Tax Purposes, Taxable Income, and Taxes Payable for individuals and corporations. The course also includes non-arm's length transactions, attribution, retirement savings, residency issues, and corporate integration issues. Basic tax planning strategies for individuals and corporations will also be explored.
Prerequisite(s):

• 50% in FMGT 3410

This course builds on the topics and techniques of FMGT 3510 Business Finance 1. Students will use tools such as DCF/NPV analysis and the weighted average cost of capital to develop a framework for capital budgeting that focuses on increasing shareholder value. Corporate risk management concepts and international financial planning issues will also be addressed. An overview of the theory and practice of capital structure decision making and shareholder distributions will be provided. Additional topics include leasing, public offerings, and financial options.
Prerequisite(s):

• 50% in FMGT 3510

This course is designed to convey the nature and function of capital markets, the important features of the securities which trade in these markets and the factors which contribute to the value of securities. A discussion of derivative instruments and mutual funds will be included.
Prerequisite(s):

• 50% in FMGT 1100 or 50% in FMGT 1105 or 50% in FMGT 1152

​​​​​​This course is divided into two parts: One part builds on the learning from FMGT 3720 and continues to develop Data and Analytics skills using various tools including Excel, Power BI and Tableau. In the other part, Excel is used to analyze data and to build a Financial Model.​
Prerequisite(s):

• 50% in FMGT 3720

Marketing 1102 is an introduction to the fundamentals of marketing. In addition to the "four Ps" of marketing—product, price, place, and promotion—students will be introduced to how marketers create customer-driven marketing strategies based on their research and understanding of the marketing environment and customers. Students will plan a strategy for and compete in an online marketing simulation. After the simulation, students will evaluate their performance and deliver a marketing plan for their simulation company, which will be assessed on students' application of marketing terminology and processes and in the professionalism of their work. Additionally, students will complete assignments, quizzes, and exams.
Prerequisite(s):

• No prerequisites are required for this course.

Reviews basic mathematics applicable to business and industry. Topics include consumer and commercial credit, simple and compound interest, financial instruments and discounting, annuities, mortgages, loans, sinking funds, leases, depreciation methods, capitalized costs, cash flow analysis, NPV and IRR. Emphasis is on maximum use of pre-programmed calculator and practical applications from the field of Financial Management.
Prerequisite(s):

• No prerequisites are required for this course.

Includes descriptive statistics, including numerical and graphical presentation of data, measures of central tendency, dispersion and elementary probabilities. Introduction to several discrete and continuous probability distributions . Introduction to inferential statistics through selected topics such as sampling, confidence limits of the mean, hypotheses testing, simple linear regression and the chi-squared test for independence.
Prerequisite(s):

• No prerequisites are required for this course.

This course presents the study of factors that either influence or are influenced by people at work. Focuses on macro factors such as organizational structure, technology and environment; group factors such as group dynamics, leadership, conflict, change and decision-making; and individual factors such as personality, attitudes, perception and motivation.
Prerequisite(s):

• No prerequisites are required for this course.

Students who complete the course will know the payroll compliance responsibilities that affect organizations, apply payroll legislation and calculate individual pay. This includes all components of individual pay from remuneration, through deductions, to net pay for both regular and non-regular situations. Students will have the content and skills to effectively communicate all aspects of the individual pay calculation process to external and internal stakeholders. Graduates of this course will be able to calculate and report the government and third party remittances, year-end requirements and accounting for payroll at the compliance level for the organization. They will also be able to effectively communicate these organizational processes and requirements to internal and external stakeholders.
Prerequisite(s):

• No prerequisites are required for this course.

This course provides students with an introduction to an area of management science that is sometimes called quantitative methods or operations research. The objective of this course is to have students develop an appreciation of the management science approach to problem formulation and solution that is now so important in today’s business and industrial sectors. The course focuses on quantitative approaches to decision making and introduces a variety of management sciences models, methods, and procedures. The major areas of study are linear programming (LP), simulation modeling, and forecasting.
Prerequisite(s):

• 65% in OPMT 1130 or 65% in OPMT 1197

​This communication course teaches practical business communication techniques for planning, organizing, selecting, writing, and presenting information in business or industry. It covers routine memos, letters, request and reply letters, and oral presentations. NOTE: COMM 1103 is equivalent to COMM 1106. Although COMM 1106 may not be included on the program course list or program matrix, students may choose either COMM 1106 or COMM 1103 for their program. Students do not need to take COMM 1103 if they take COMM 1106. Students do not need to submit transcripts for entrance to this course. BUT, in the case of formal or informal grade appeals or reviews they will be asked to show proof of their English requirements. Students who wish to confirm their English level are strongly advised to take COMM 0015.​ Students scoring below "C+" in English Studies 12 are encouraged to take COMM 1106 instead of COMM 1103.​
Prerequisite(s):

• English Studies 12 "67%" (C+) or equivalent (ie: COMM 0015 "70+" or IELTS Academic 6.5, etc.)

This communication course is designed for students needing additional assistance in meeting the language standards of a credit introductory business and technical Communication course. It teaches practical business communication techniques for planning, organizing, selecting, writing, and presenting information in business or industry. It covers the same content as COMM 1103, but has additional communication development and English grammar practice activities to support your learning. NOTE: COMM 1106 is equivalent to COMM 1103. Although COMM 1106 may not be included on the program course list or program matrix, students may choose either COMM 1106 or COMM 1103 for their program. Students do not need to take COMM 1103 if they take COMM 1106. Students do not need to submit transcripts for entrance to this course. BUT, in the case of formal or informal grade appeals or reviews they will be asked to show proof of their English requirements. Students who wish to confirm their English level are strongly advised to take COMM 0015.​ Students scoring below "C+" in English Studies 12 are encouraged to take COMM 1106 instead of COMM 1103.​
Prerequisite(s):

• English Studies 12 "50%" (PASS) or equivalent (ie: COMM 0015 "50+" or IELTS Academic 6.0, etc.)

​This communication course teaches business writing skills needed to write many types of business correspondence. It covers claim, bad-news and sales letters, job applications, and the writing of procedures and instructions. NOTE: COMM 2202 is equivalent to COMM 2002. Although COMM 2002 may not be included on the program course list or program matrix, students may choose either COMM 2002 or COMM 2202 for their program. Students do not need to take COMM 2202 if they take COMM 2002. To make up for a full-time diploma program level 2 COMM course, students must take both COMM 2202 (or COMM 2002) and COMM 2203 (or COMM 2003). Students do not need to submit transcripts for entrance to this course. BUT, in the case of formal or informal grade appeals or reviews they will be asked to show proof of their English requirements. Students scoring below "C+" in level 1 COMM are encouraged to take COMM 2002​ instead of COMM 2202.
Prerequisite(s):

• A final grade of 70%+ in COMM 1100 or COMM 1103 or COMM 1106 or equivalent.

​This communication course teaches the business writing skills needed to produce effective business and technical reports: inspection, trip, incident, and progress reports, proposals, feasibility studies, formal reports, oral reports, summaries and graphics. NOTE: COMM 2203 is equivalent to COMM 2003. Although COMM 2003 may not be included on the program course list or program matrix, students may choose either COMM 2003 or COMM 2203 for their program. Students do not need to take COMM 2203 if they take COMM 2003. To make up for a full-time diploma program level 2 COMM course, students must take both COMM 2202 (or COMM 2002) and COMM 2203 (or COMM 2003). Students do not need to submit transcripts for entrance to this course. BUT, in the case of formal or informal grade appeals or reviews they will be asked to show proof of their English requirements. Students scoring below "C+" in level 1 COMM are encouraged to take COMM 2003 instead of COMM 2203. ​
Prerequisite(s):

• A final grade of 70%+ in COMM 1100 or COMM 1103 or COMM 1106 or equivalent.

​This communication course teaches business writing skills needed to write many types of business correspondence. It covers claim, bad-news and sales letters, job applications, and the writing of procedures and instructions. NOTE: COMM 2002 is equivalent to COMM 2202​. Although COMM 2002 may not be included on the program course list or program matrix, students may choose either COMM 2002 or COMM 2202 for their program. Students do not need to take COMM 2202 if they take COMM 2002. To make up for a full-time diploma program level 2 COMM course, students must take both COMM 2202 (or COMM 2002) and COMM 2203 (or COMM 2003). Students do not need to submit transcripts for entrance to this course. BUT, in the case of formal or informal grade appeals or reviews they will be asked to show proof of their English requirements. Students scoring below "C+" in level 1 COMM are encouraged to take COMM 2002 instead of COMM 2202.​
Prerequisite(s):

• A final grade of 50%+ in COMM 1100 or COMM 1103 or COMM 1106 or equivalent.

​​This communication course is designed for students needing additional assistance in meeting the language standards of a credit advanced business and technical Communication course. This course teaches the business writing skills needed to produce effective business and technical reports: inspection, trip, incident, and progress reports, proposals, feasibility studies, formal reports, oral reports, summaries and graphics. It covers the same content as COMM 2203, but has additional communication development and English grammar practice activities to support your learning. NOTE: COMM 2003 is equivalent to COMM 2203. Although COMM 2003 may not be included on the program course list or program matrix, students may choose either COMM 2003 or COMM 2203 for their program. Students do not need to take COMM 2203 if they take COMM 2003. ​To make up for a full-time diploma program level 2 COMM course, students must take both COMM 2002 (or COMM 2202) and COMM 2003 (or COMM 2203). Students do not need to submit transcripts for entrance to this course. BUT, in the case of formal or informal grade appeals or reviews they will be asked to show proof of their English requirements. Students scoring below "C+" in level 1 COMM are encouraged to take COMM 2003​ instead of COMM 2203.
Prerequisite(s):

• A final grade of 50%+ in COMM 1100 or COMM 1103 or COMM 1106 or equivalent.