Academic Calendar 1999-2000 Mount Allison University
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Commerce 1000/2000 Level Courses
1001 INTRODUCTION TO BUSINESS
This is the required first course in the Commerce sequence. It provides the student with an introduction to the nature of business and its functional areas. The topics covered include: the environment of business; forms of business ownership; entrepreneurship and small business; financing, financial management, and financial institutions; marketing; operations management; accounting; and managing human resources.

2101 INTRODUCTORY FINANCIAL ACCOUNTING I
This course introduces the accounting model and analysis of Financial Statements and the important concepts associated with them.
Prereq: Commerce 1001; or permission of the Department.
Note: Not available for credit to those who have successfully completed Commerce 1111.

2121 INTRODUCTORY FINANCIAL ACCOUNTING II
This course examines in greater detail the principles, practices and techniques of financial accounting first introduced in Commerce 2101.
Prereq: Commerce 2101; or permission of the Department.
Note: Not available for credit to those who have successfully completed Commerce 1121.

2131 MANAGEMENT ACCOUNTING
An introduction to the principles and practices of management accounting, with a concentration on the decision making process. Topics include the use of accounting data in short-run and long-run decision making; managerial planning, control, and internal performance evaluation; and an introduction to variance analysis.
Prereq: Commerce 2101; or permission of the Department.
Note: Not available for credit to those who have successfully completed Commerce 2111.

2201 FUNDAMENTALS OF MARKETING
A consumer orientation is essential for effective marketing decision making. In this course, the meaning of products and services to the consumer is stressed. Students have the opportunity to develop fundamental skills in analysis, report writing, and presentations.
Prereq: Commerce 1001; or permission of the Department.

2211 MARKETING MANAGEMENT
The development and implementation of marketing strategy is the primary concern of marketing management. This course covers the key elements of a marketing strategy: competitive positioning, product/service strategy, pricing strategy, distribution strategy and marketing communications strategy. Students are provided with opportunities to develop analytical, decision-making and communication skills.
Prereq: Commerce 2201; or permission of the Department.

2301 ORGANIZATIONAL BEHAVIOUR I
This course focuses on the micro aspects of organizational behaviour. It emphasizes human needs, motivation, perception, individual differences, personality, job design, work attitudes, performance appraisal, and stress management. The objective is to ensure that potential managers interact more effectively with subordinates, peers and superiors in the organizational setting. Teaching methodology includes lectures, discussions, and case analysis.
Prereq: Commerce 1001; or permission of the Department.


Next: Commerce 3000 Series


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