Commerce 3000 Level Courses
3111 INTERMEDIATE ACCOUNTING I
This course expands basic accounting concepts learned in Commerce 2101and 2121. It
develops the general accounting theory of assets, liabilities, income, equity, and
funds flow. Particular emphasis will be placed on the conceptual framework
of accounting, revenue and expense recognition, asset and liability
recognition, and measurement and disclosure.
Prereq: Commerce 2121; or permission of the Department.
3121 INTERMEDIATE ACCOUNTING II
The following topics are discussed: shareholders' equity, dilutive securities,
investments, and a series of special topics, including: corporate income
taxes, pension costs, leases, and accounting changes and error analysis.
Prereq: Commerce 3111; or permission of the Department.
3131 COST ACCOUNTING
A study of the principles, procedures and techniques of analysis used in cost
accounting. This course will covers operating budgets, product costing,
predetermined costs, planning and control, relevant costs, and variance analysis.
Prereq: Commerce 2131; or permission of the Department.
3141 ACCOUNTING THEORY
This course examines the historical development of accounting theory and
practice with particular emphasis on the theory of income and asset valuation.
Topics include the theoretical basis for past and present accounting principles
and current issues and developments in accounting practice.
Prereq: Commerce 3111; or permission of the Department.
Coreq: Commerce 3121; or permission of the Department.
Note: Not available for credit to those who have successfully
completed Commerce 4141.
3151 TAXATION
The course will explore the basic principles of taxation in Canada, with
emphasis on Canadian Income Tax. It stresses the effects of taxation on
business decisions by individuals and corporations.
Prereq: Commerce 2131 and Economics 1000
(or 1001 and 1011); or permission of the Department.
Note: Not available for credit to those who have successfully
completed Commerce 4111.
3211 CONSUMER BEHAVIOUR
The course examines social, psychological, situational, and economic influences
on the consumer decision-making process of individuals and families. It emphasizes
new product adoption, marketing communications, and consumer research applications.
Prereq: Commerce 2211; or permission of the Department.
3221 MARKETING RESEARCH
Marketing management decisions often require the collection and processing of
information, Either from primary or secondary sources. In this course, the marketing
research process -problem definition, data collection, data analysis, and data
interpretation-is applied to a current marketing issue. Emphasis is placed on
basic aspects of research methodology, particularly the survey approach. A
group project involving computer laboratory time is required.
Prereq: Mathematics 1111,
Commerce 3211 and Mathematics 2321 or Economics 2701; or permission of the Department.
Note: Students ae advised that Mathematics 2321 or Economics 2701 (and
not Psychology 2101) are the prerequisites for this course.
Note: Counts as an Economics elective of r students taking a
Bachelor of commerce or a Bachelor of Arts with Major, Minor or Honours in Economics.
3231 MARKETING CHANNELS OF DISTRIBUTION
Marketing strategy is implemented within the context of channels of
distribution. This course studies distribution issues faced by manufacturers,
wholesalers, retailers, and specialized institutions. It emphasizes
inventory issues, product assortment decisions, channel negotiations, and
channel change.
Prereq: Commerce 2211; or permission of the Department.
3251 INTERNATIONAL MARKETING
Markets are becoming increasingly global. This course explores the managerial
aspects of exporting and importing companies, multinational firms, and small
to large businesses serving global markets.
Prereq: Commerce 3211; or permission of the Department.
3321 HUMAN RESOURCE MANAGEMENT
This course examines human resource management functions in formal
organizations, both public and private. Topics covered include human
resource planning, recruitment, selection, performance appraisal and
employment equity; training and development; compensation systems and
the management of employee benefits; and the role of the human resource manager.
Prereq: Commerce 2301; or permission of the Department.
3331 ORGANIZATIONAL BEHAVIOUR II
This course focuses on the macro aspects of organizational behaviour. Topics
include group processes in the organization and their relationship to
effectiveness, intergroup conflict, cooperation, leadership, communication, team
dynamics, and organizational change.
Prereq: Commerce 2301; or permission of the Department.
3341 ORGANIZATIONAL THEORY
This course examines current theory and research on the design of
effective organizations. It focuses on interrelationships among an
organization's formal and informal structures, culture, technology,
and competitive environment and the different types of organizations
resulting from different configurations of these elements. Topics may
include power and politics in and about the organization, goal setting,
organizational effectiveness and efficiency, and organizational renewal.
Prereq: Commerce 3331; or permission of the Department.
3351 SMALL BUSINESS MANAGEMENT
This course examines the structure of the small and micro-business sector
in Canada and the United States and the most significant management issues
characteristic of small enterprise. These include business opportunity
assessment for small enterprises, competitive advantage, ownership and
management structure, government/small business relations, planning,
data-base management, financing, financial management, and marketing.
Prereq: Commerce 2131 and 2201 or Commerce 1001 and registration
in third year; or permission of the Department.
3361 ENTREPRENEURSHIP AND NEW VENTURE CREATION
An examination of the process of business venture creation and start-up and
of the role of the entrepreneur in this process. Topics include business
opportunity assessment, the structure and function of the business
plan, new venture financing, and the legal and regulatory aspects of
start-up. The course will centre on the students' projects, calling
for the development of business ideas and authorship of business plans.
Prereq: Commerce 2131 and 2201 or Commerce 1001 and registration in
third year; or permission of the Department.
Note: Not available for credit to those who have successfully
completed Commerce 4341.
3371 ISSUES IN BUSINESS AND SOCIETY
This course examines problems in managing relations between the firm and its
many stakeholders, including shareholders, government, public interest groups,
employees, other firms with which it does business, consumers, and society
at large. Such topics as business ethics, the social responsibility of
business, business and the environment, pluralism, foreign ownership,
consumerism, and the multinational organization are examined.
Prereq: Commerce 2131 and 2301; or permission of the Department.
Note: Not available for credit to those who have successfully
completed Commerce 4371.
3411 QUANTITATIVE ANALYSIS FOR BUSINESS DECISIONS
An introduction to formalized methods of arriving at business decisions. Topics
will be selected from constrained optimization models, decision models, game
theory, Markovian processes, network models, forecasting, and
dynamic programming.
Prereq:Mathematics 1111, 3 credits
in Computer Science and Mathematics
2321 (or Economics 2701 or Psychology 2101)
or permission of the Department.
Note: Counts as an Economics elective
for students taking a Bachelor of Arts with Major, Minor or Honours
in Economics.
3421 PRODUCTION AND OPERATIONS MANAGEMENT
An introduction to issues and problems in the area of operations management. Topics
include: productivity, product design and process selection (manufacturing
and services), quality control, capacity planning, facility layout, work
measurement, just-in-time inventory systems, synchronized manufacturing,
and automation.
Prereq: Commerce 2131 and
Mathematics 2311;
or permission of the Department.
3431 MANAGEMENT INFORMATION SYSTEMS
This course covers the information systems approach to the decision-making
process. Such methods as Critical Path Planning, Electronic Data Processing
and others will be studied in reference to a total information system. The
student will be involved in identifying, evaluating, and designing
information flows.
Prereq: 3 credits in Computer
Science and Commerce 2131; or permission of the Department.
Note: Not available for credit to those who have successfully
completed Commerce 4411.
3501 INTRODUCTION TO FINANCE
Important topics in this course include value, capital budgeting, the
relationship of risk and expected return, market efficiency, capital
structure and dividend policy. Other topics such as option theory, hedging,
the theory of interest, and international finance may be introduced. The
institutional setting of financial management in North America, and
specifically in Canada, will be discussed.
Prereq: Economics 1000, (or 1001 and
1001), Mathematics 1111,
3 credits in Computer Science
and Mathematics 2321 or Economics 2701 or
Psychology 2101) and Commerce 2101; or permission of the Department.
Note: Counts as an Economics elective
for students taking a Bachelor of Commerce or a Bachelor of Arts with
Major, Minor or Honours in Economics.
3611 COMMERCIAL LAW
An introductory course in commercial law, providing background for general
business. Topics dealt with are: the essentials of a contract, general contract
law, sale of goods, employment and agency, business associations, credit
transactions.
Note: Not available for credit to those who have successfully completed
Commerce 4611.
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