This course provides students with an introduction to the business environment, including from a global and societal perspective. Students will learn key concepts and apply them in a variety of simulated and real-world scenarios. Core areas covered include marketing, operations management, accounting and finance, management, entrepreneurship and worldviews.

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This course is about financial accounting - the preparation and reporting of financial information to users who are outside of a firm (e.g., creditors, shareholders, and tax authorities). This information is usually communicated through the preparation of a set of financial statements. This course will provide an understanding of how financial statements are prepared, and how the financial information they contain can be used and interpreted by various external decision makers. At the same time, the student will gain an understanding of assumptions and conventions that underlie accounting in general, and various financial statement components in particular.

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As the network of globalized operations expand and the diversity in workplaces increases, individuals will need to become more culturally competent and responsive in order to effectively address issues, challenges, and opportunities that arise. This course will explore the implications of culture and diversity, as well as the development and practice of Christian faith, in the business context in Western Europe, particularly The Netherlands and Belgium. Students will study at Christelijke Hogeschool in Ede, Netherlands for two weeks. Through classroom lectures and field trip experiences, students will develop competence in the profession of business and ethics, explore European culture (including the EU) and the current global crisis, and develop skills in cross-cultural leadership.

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This course is an introduction to statistical methods and their application to business decision-making. Descriptive statistics, frequency distributions, probability and probability distribution, sampling distributions, statistical inference on means and proportions are examined. Hands-on experience in using a statistical analysis software package is provided. Students are expected to have basic familiarity with computer applications including spreadsheets.

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This course is designed to help marketers understand why consumers behavior the way they do, and it examines how this can inform marketing decision making. Topics include various factors influence consumer behaviors such as psychology, sociology, economics, education, and culture.

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This course will examine the relationship between human behaviour, managerial practices, and organizational outcomes. Theoretical and practical aspects of organizational behaviour will be explored from both micro and macro perspectives. Topics covered include self-awareness, perceptions and emotions, motivation, group dynamics, leadership, power and conflict, organizational structure and culture, decision-making, and organizational change. The overall objective of this course is to enable students to develop the foundational skills necessary to be an effective employee as well as manager.

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An introduction to the process of setting up, developing and operating a small business in Canada, particularly in the West. The emphasis is on the managerial and strategic problems existing during the early years of business formation and growth, including sound business planning. This includes creation of a business plan, securing finance, selecting a site, developing products/services, marketing, and legal, ethical, and environmental aspects of setting up a firm. The responsibilities inherent in each of these activities, as well as the resources required, are also reviewed.

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This course will study approaches to managing in the non-profit sector, particularly the unique programs and policies that are required for effective management practices. These practices will be contrasted with the approaches utilized in the private for-profit sector.

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As organizations move rapidly into a knowledge-based economy, the strategic importance of effective human resource management become increasingly evident. This course aims to familiarize students with the key functions, concepts, and practices which characterize modern HRM. Issues examined include staffing, work design, reward systems, training and development, performance evaluation, union-management relationships, workplace health and safety, and legal concerns.

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As the network of globalized operations expand and the diversity in workplaces increases, individuals will need to become more culturally competent and responsive in order to effectively address issues, challenges, and opportunities that arise. This course will explore the implications of culture and diversity on managerial and leadership approaches, business practices, communication and interpersonal relations, organizational and individual performances as well as overall workforce management - in both international and domestic settings.

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Family owned enterprises present unique management issues which will be explored in this course, including: family vs. business value sets, integration of non-family managers, taxation and inheritance, generational transition, exit strategies, governance structures and conflict management issues

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This course introduces the concepts underlying effective operation and control within various organizations. Approaches to production control, inventory policy, facilities planning, methods improvement and technological assessment are studied. A balance between academic and real-life examples, applications and constraints are considered.

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This course focuses on elements of the Balance Sheet, Capital Assets, Current and Long-term Liabilities, Partnerships, Shareholders Equity, Investments and Cash Flow generated, and Taxes on Corporation Income. This course is available to first year B.Com. students.

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Continues from Busi 353, Intermediate Financial Accounting I. Accounting for the Statement of Financial Position is completed, covering relevant IFRS and ASPE standards, disclosure and reporting for the liabilities and equity sections. Also examines the preparation and interpretation of the Statement of Cash Flows. Other topics covered include earnings per share, income taxes, pensions, leases, changes in accounting methods, and accounting errors.

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This course teaches cost terms, cost behaviour, costing systems, product costing, cost allocation, relevant costs for decision-making, budgeting and capital budgeting.

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Covers decision analysis and strategy from a management perspective, activity-based costing and management techniques, customer relationships, process costing and performance management, life cycle costing, behavioral issues in management accounting and control systems, budgeting and investment planning and capital budgeting decisions.

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This course builds on the material covered in Busi355 and Busi356, emphasizing practice of the concepts and techniques learned to real-life case situations. In particular, the course provides practice in defining issues and applying management accounting knowledge. Topics include responsibility accounting, performance management and strategy analysis, control system design, and corporate governance.

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Topics covered include the technology ecosystem, using information systems (IS) for competitive advantage, data collection and organization (databases), business process management, and security. Students will also gain experience through labs with hands-on technology projects (particularly Excel). The blending of the academic and lab work will result in a greater understanding of the strategic possibilities inherent at the crossroads of business and technology.

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Study of the basic principles of the Canadian income tax system. Topics covered include individual and corporate tax principles, GST, taxation of various income sources, calculation of net income, taxable income and taxes payable, income tax management and planning.

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Modern business operates within a complex web of relations with governments (at various levels), the rest of society and the natural environment. These interactions are mediated presently by a set of regulations, laws and voluntary programs with an uncertain (and contested) effect. Increasingly it is realised though, that business is embedded in and cannot exist without sound relations with society and nature. But this realisation is only slowly becoming an essential and integral part of both the internal decision logic of business and of its evolving relations with governments an other stakeholders in society. This course provides an overview of the unfolding an evolution of these relations. It also examines the options for making earthkeeping and sustainable livelihood basic elements of healthy business and its functioning in its broader context. Resources for keeping abreast of this evolving and increasingly relevant field of action for business will be surveyed and evaluated.

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Social and environmental concerns can be addressed in many ways, including within a for profit framework. The deliberate combination of social and environmental purpose with profit has led to the development of several expressions of what has become known as social-purpose businesses. This course will survey and differentiate the variety of socially- and environmentally-oriented businesses that exist in the business landscape.

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This course gives students a practical knowledge of business law that enables them to participate in the managerial decisions of a business and allows them to recognize problems and situations that require the help of a lawyer. The basic content of the course consists of legal concepts, principles and precedents of commercial law and their application to business situations, especially through the case-study method.

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This course provides a general corporate framework for financial decision-making. The course examines: Introduction to Financial Management, the Canadian Financial System, and Environment; The Time Value of Money; Risk and Value; The Cost of Capital; Capital Budgeting: Certainty, Part I; Capital Budgeting: Certainty, Part II; Capital Budgeting: Uncertainty; Financing Decisions and Capital Structure; Dividend Policy and Retained Earnings; Financial Analysis and Planning; Financial Forecasting and Planning; Management of Working Capital; Sources of Long-term Capital; and Other Financial Topics: Mergers, International Financial Management, Corporate Reorganizations and Liquidation.

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Examines financial and investment decisions from the corporation's perspective. The financial markets, the trade-off between risk and return, the firm's cost of capital, capital budgeting decisions, the firm's working capital management decisions and the derivatives markets are integral to the valuation of financial assets.

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This course provides an overview of the basic management principles as they relate to sport enterprises and the operation of sport and recreation organizations. Functional areas of management will be highlighted including finance, marketing, human resources, and ethics. Students will explore the nature of recreation and sport from a Christian world view with an emphasis on developing effective leadership skills. Current trends and challenges in sport and recreation will also be addressed.

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This course provides a comprehensive overview of the key aspects of international business,helping business leaders' see opportunities and manage challenges in the international marketplace. The course will cover legal, technical, cultural, and political environments. It will also present the fundamentals of international trade theory, foreign direct investment, regional economic integration, the mechanism of foreign exchange market and global capital market, and latest trade issues and agreements. Classroom activities and assignments are designed to integrate and apply frameworks, models, tools, and concepts to enable sound strategic choices.

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This course includes an overview of the various approaches to leadership theory, including trait-based, skills-based, situational, contingency, path-goal, leader-member exchange, transformational and servant leadership, and others. Leadership issues examined include: leadership development, roles of followers, management vs leadership, personality, faith perspectives, personal values, group status and dynamics.

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We inevitably encounter organizations, both in work and leisure, everyday of our lives. This course examines how organizations are structured and how they change. Students will be introduced to the theories of why organizations look the way they do, to the principles of organizational design, to the theories of how organizations change, and to practical steps in initiating and accomplishing organizational change. Through these theories and tools, students will develop an appreciation for how organizations affect us, as well as skills in analyzing organizations and reshaping them in order for them to be more effective.

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Students will deepen their skills in data analysis and decision making under uncertainty using quantitative methods. Regression analysis, modeling, and time series forecasting are applied to real data and business examples. The course also provides a basic understanding of optimization modelling, simulation modeling, and data mining. Students will learn to interpret output from statistical spreadsheets.

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This course starts with marketing vocabulary, concepts and techniques. It foregrounds the 4 P's of marketing: Product, Price, Place and Promotion. Students will also be introduced to such concepts as consumer behaviour and marketing research. We will evaluate modern marketing from a Christian world-view. Students will have an opportunity to develop critical skills through evaluating the marketing strategy of a specific product, service or concept of their choice.

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Students will be introduced to the application of business theories in a complex, interactive, virtual business environment. Working in teams students will establish strategy and implement management decisions in the areas of operations, marketing, finance, and human resources. As well, teams will need to respond to various ethical dilemmas placed before them during the course of the simulation.

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A course on a topic or field of special interest to a member of the commerce faculty and offered on a non-reoccurring basis.

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Complex areas of financial accounting including such things as business combinations, foreign currency translation and multinational operations, joint ventures, and not-for-profit organizations.

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This course will give attention to the nature and impact of pressing current issues that affect all Canadian firms and which do not have easy solutions. The impact of these on various aspects of the business enterprise relevant to the particular issue will be investigated and possibilities suggested. This course will be offered in alternative years and its content will be informed by the dynamics of business as an ongoing process.

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Provides an extension to the financial reporting and managerial accounting courses. This course melds the choice of accounting policies which impact external users and the perspective gained from approaching similar issues from an internal management perspective.

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This course will emphasize that all business decisions have significant ethical content. It will explore the varied history of incorporating ethics into or attempting to eliminate it from business. The contemporary ethical challenges in the conduct of business will be examined from a Christian viewpoint and compared with other ethical stances. It is intended to help students develop and refine an ethical framework.

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In this course we will introduce a range of eCommerce opportunities and operations. This will include the structure, limitations and potential use, from a general management perspective, of information systems and networks. Exploring issues such as increasing productivity through technology, marketing in the electronic environment, and regulatory concerns will equip managers to direct business development while optimizing the human use of technology.

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Marketing research is the systematic planning, collecting, analyzing and reporting of data relevant to marketing decision-making. In this course students will: a) gain familiarity with the tools and ethics of marketing research; b) learn by doing; ie. Design and execute a significant research project; and c) interpret and present the research results in a manner that allows the decision-maker to address his/her marketing problem or opportunity.

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Examines the economic role of financial statement auditing for public companies, addressing ethical requirements such as independence, competence and objectivity, management of audit engagements, audit objectives, analytical procedures, major accounting cycles, internal control and audit objectives, evidence gathering techniques, sampling, and reporting.

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This course creates awareness of the nature, development and implications of the powerful spread of trade and finance flows across the modern world. It analyses the positive and negative aspects of globalization and alerts students to the opportunities for responsible extension of economic activities (trade in particular) to countries, regions and parts of the world very different from Canada. The ethical, developmental and environmental dimensions of globalization will be integrated with the business aspects and options.

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This course examines the tools of strategic management, including ethical considerations and responsibilities, for the formation of business strategy for the small to medium-sized business in the Canadian environment. It also examines corporate strategy and how it differs from business strategy. This course integrates core management principles and ethics with strategic analysis through the use of business cases. Students are required to register for both Business Core courses, BUSI 471 and BUSI 496, in the same school year. They are required to register for BUSI 471 in the Fall semester and BUSI 496 in the Winter semester of that school year.

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This course provides students with the preparatory tools, guidance, knowledge and skills to successfully seek, secure, and engage in their internships. Students will develop their internship learning plans and internship search portfolio. As well, students will attend industry forums and interview field practitioners to familiarize themselves with opportunities and challenges of working in various industries and professional fields. Students will use these knowledge and skills to seek, secure, and engage in internships that will enhance their business/management skills as well as provide them with genuine career opportunities.

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The internship allows students to apply in a work setting, the knowledge, tools and skills gained from a combination of theoretical and practical business/management training facilitated by the Commerce program. It consists of a 160-hour work placement with either a for-profit or non-profit organization. Grading will be based on employer evaluation and student's performance on mandatory activities and reports. Mark for the placement will be pass/fail. Students may complete their internships in either Winter or Spring semester only. No Fall placements will be accepted.

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This course provides students who expect to graduate with a first concentration in business administration with the opportunity to work closely with faculty members on a project, either a research project or a practicum, which will allow them to pursue some facet of their business studies in a more concentrated way. Students are required to register for both Business Core courses, BUSI 471 and BUSI 496, in the same school year. They are required to register for BUSI 471 in the Fall semester and BUSI 496 in the Winter semester of that school year.

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This course gives an opportunity to do intensive study of some area of business of particular interest to the student. Students work closely with a member of the business or economics faculty in tutorials. Students must apply in advance for directed studies to the faculty member involved.

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