Commerce

This course provides an understanding of different business types, structures, functions and activities within the Canadian context, and an understanding of the forces (both internal and external to a company) that impact businesses and their performance.

The course material will be applicable to all the main types of business ownership, i.e. sole proprietorships, partnerships and corporations.

Prerequisite(s):

ENGL 098

Transfer to:

UBC COMM 100 (3)
SFU BUS 1XX (3)
UVIC COM 100 (1.5)
UNBC COMM 100 (3)
TRU MNGT 1710 (3)

This course provides an introduction to, and the application of, computer-based technology for the business student. Particular focus is on understanding the role of Management Information Systems (MIS), and the development of technology skills relevant to the workforce.

Prerequisite(s):

ENGL 099, MATH 12(c) or MATH 100

Transfer to:

UBC COMM 205 (3) SFU BUS 237 (3) UVIC CSC 1XX(1.5) UNBC CPSC 351 (3), Precludes credit for UNBC COMM 351 (3) TRU MIST 2610 (3)

This course provides an introduction to the mechanics and choices associated with establishing and running a small business. It focuses particularly on an examination of the implications of growing the business, both for the enterprise itself and for the entrepreneur.

Prerequisite(s):

ENGL 099, COMM 100 recommended for students with no previous work experience.

Transfer to:

UBC COMM 280 (3)
SFU BUS 2XX (3), B-Soc & SFU BUS 238 (0), Exemption
UVIC COM 2XX (1.5)
UNBC COMM 302 (3)
TRU ENTR 2XXX (3), May not take TRU ENTR 4751 for additional credit.

An introduction to the field of human resources management and its contribution to the effectiveness of organizations and their employees.

Prerequisite(s):

ENGL 098

Transfer to:

UBC COMM 203 (3)
SFU BUS 2XX (3) & BUS 381 (0), Exemption
UVIC COM 2XX (1.5)
UNBC COMM 2XX (3)
TRU HRMN 2820 (3)

This course introduces the student to the tools and value of using spreadsheet models in the solution of business problems.

Students will learn to formulate, revise and solve models, as well as interpret computer output for communicating useful information to management.

Likewise, students will be introduced to the quantitative methods of business using statistics, particularly probability and probability distributions.

Prerequisite(s):

ENGL 098, MATH 104

Transfer to:

UBC COMM 190 (3)
SFU BUS 1XX (3)
UVIC MATH 1XX (1.5)
TRU MATH 1070 (3)

This course deals with the collection, presentation, analysis and interpretation of data in the business setting.

It covers the two aspects of statistics namely: Descriptive Statistics and Inferential Statistics. Specifically, it covers the following: Steps in statistical investigation, the frequency distribution, measures of central location, measures of dispersion, concepts of probability, probability distribution, concept of hypothesis, hypothesis testing, simple linear regression and correlation analysis.

The objective of this course is to provide an understanding of how statistics operates in business.

Statistics is pervasive and its basic concepts have become essential to modern business practices. Students in this course will learn the basics of data analysis and the fundamental notion of statistical inference.

The skills and learning in statistics in this course will also provide a foundation for the application of the basic techniques in a wide variety of domestic and global business circumstances and scenarios.

Actual business cases and models will be used in the course so that students will learn and develop the skills which are very similar and being practiced in the business world.

Prerequisite(s):

ENGL 088 (formerly EASL 089, ENGL 097)

Transfer to:

UBC COMM 191 (3)
SFU BUS 2XX (0), & SFU BUS 232 (3), Q
UVIC STAT 252 (1.5)
UNBC STAT 240 (3)
TRU ECON 1XXX (3)

Behaviour in organizations as it affects people as individuals, their relationships with others, their performance in groups, and their effectiveness at work.

Prerequisite(s):

ENGL 098

Transfer to:

UBC COMM 192 (3)
SFU BUS 272 (3)
UVIC COM 220 (1.5)
UNBC COMM 230 (3)
TRU ORGB 2810 (3)

Financial Accounting is principally concerned with the construction and interpretation of financial reports prepared for external parties to the issuing firm or entity.

The major objectives of this course are to develop an understanding of the concepts, principles and conventions upon which financial accounting is based, and more importantly to provide an analytical basis upon which to intelligently interpret financial statements.

Consideration will be given to accounting techniques and the formulation of financial reports; however, the course will focus on understanding accounting policies, their rationale and the implications for users of the financial accounting information.

This course is fully compliant with International Financial Reporting Standards (IFRS). Since January, 2011, all publicly accountable enterprises (PAE’s) in Canada have been required to prepare financial statements that comply with IFRS.

Private enterprises (PE’s) in Canada are permitted to use either IFRS or Generally Accepted Accounting Principles (GAAP’s) for PE’s, as detailed in a new section of the revised CICA handbook.

Prerequisite(s):

ENGL 098

Transfer to:

UBC COMM 293 (3)
SFU BUS 251 (3), Q
UVIC COM 1XX (1.5)
UNBC COMM 210 (3)
TRU ACCT 2210 (3)

This course is an introduction to the fundamental concepts of managerial accounting, focusing on the use of accounting information in the efficient operation of organizations.

The concepts are sufficiently general to be applicable in both profit and not-for-profit organizations, but most discussion will deal with profit-oriented firms. Throughout the study, students will advance in critical, independent thinking and develop problem solving skills.

Unlike financial reporting, which focuses on presenting information to outside financial reports users, managerial accounting is mainly focusing on providing information to internal management to make better production/manufacturing decisions.

The course covers basic concepts and ideas on cost system design, cost behavior, cost-volume profit relationships, budgeting, variance analysis and decision making.

Prerequisite(s):

ENGL 099, COMM 293

Transfer to:

UBC COMM 294 (3)
SFU BUS 254 (3), Q
UVIC COM 317 (1.5)
UNBC COMM 211 (3)
TRU ACCT 2250 (3)

Basic considerations affecting the domestic and international marketing of goods and services.

Prerequisite(s):

ENGL 099, ECON 103 is recommended

Transfer to:

UBC COMM 296 (3)
SFU BUS 2XX (3)
UVIC COM 250 (1.5)
UNBC COMM 240 (3)
TRU MKTG 2430 (3)

The objective of this course is to provide a general understanding of financial valuation and quantitative analysis of corporate and individual financing and savings decisions.

We will seek to develop an understanding of what any asset is ‘worth’, and how a variety of conceptual tools can help managers and investors make investment decisions.

In the first section of the course, we will explore the time value of money, and learn how investors value streams of cash flows that arrive at different times. Next, we will consider capital budgeting decisions and evaluation of those decisions.

Finally, we will explore what may be the most fundamental and perplexing questions facing investors and financial economists alike when we study risk. We will consider what it means for an investment to be risky, and we will examine methods of valuing risky assets.

The course emphasizes understanding, analyzing, and integrating financial information as an aid to making financial decisions.

The course discusses the impact of interest rates, taxation, dividends, cash flow, and other business considerations on financial decision making.

It also examines the role of financial institutions and regulations in corporate financial management. Building on the conceptual foundations of financial management, the course also introduces some interesting but complex topics in corporate finance.

Prerequisite(s):

ENGL 099, MATH 104, COMM 293

Transfer to:

UBC COMM 298 (3)
SFU BUS 2XX (3) & SFU BUS 312 (0), Exemption
UVIC COM 240 (1.5)
UNBC COMM 220 (3)
TRU FNCE 2120 (3)