Note: The listing of a course in the Calendar is not a guarantee that the course is offered every year.

Note: Students must obtain a grade of at least C- in all courses used to fulfill prerequisite requirements. Otherwise, written permission of the appropriate Department Head or Program Co-ordinator must be obtained.

COMM 1011 (3CR)
APPLICATIONS IN BUSINESS STUDIES
Format: Lecture 3 Hours, Tutorial 1 Hour
Prereq:
Exclusion:
This course introduces the study of organizations and management theory. It explores the interdisciplinary nature of business studies and examines the history of organizational studies. It also studies the interdependence between business and society, and exposes students to different types of organizations and their leaders

COMM 2101 (3CR)
INTRODUCTORY FINANCIAL ACCOUNTING I
Format: lecture/problem based learning 3 hours
Prereq: 9 credits from any combination of the following 12 credits: MATH 1111, ECON 1001, ECON 1011, 3 credits in Computer Science; or permission of the Department
Exclusion: COMM 1111
This course introduces the accounting model and analysis of Financial Statements and the important concepts associated with them.

COMM 2121 (3CR)
INTRODUCTORY FINANCIAL ACCOUNTING II
Format: lecture/problem based learning 3 hours
Prereq: COMM 2101; or permission of the Department
Exclusion: COMM 1121
This course examines in greater detail the principles, practices and techniques of financial accounting first introduced in Commerce 2101.

COMM 2131 (3CR)
MANAGEMENT ACCOUNTING
Format: lecture/problem based learning/projects 3 hours
Prereq: COMM 2101; or permission of the Department
Exclusion: COMM 2111
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.

COMM 2201 (3CR)
FUNDAMENTALS OF MARKETING
Format: lecture/case study 3 hours
Prereq: 9 credits from any combination of the following 12 credits: MATH 1111, ECON 1001, ECON 1011, 3 credits in Computer Science; or permission of the Department
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.

COMM 2211 (3CR)
MARKETING MANAGEMENT
Format: case discussion/lecture/projects 3 hours
Prereq: COMM 2201; or permission of the Department
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.

COMM 2301 (3CR)
ORGANIZATIONAL BEHAVIOUR I
Format: case discussion/lecture 3 hours
Prereq: 9 credits from any combination of the following 12 credits: MATH 1111, ECON 1001, ECON 1011, 3 credits in Computer Science; or permission of the Department
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.

COMM 2311 (3CR)
ORGANIZATIONAL BEHAVIOUR II
Format: case discussion/lecture 3 hours
Prereq: COMM 2301; or permission of the Department
Exclusion: COMM 3331
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.

COMM 3111 (3CR)
INTERMEDIATE ACCOUNTING I
Format: case discussion/lecture/problem based learning 3 hours
Prereq: COMM 2121; or permission of the Department
This course expands basic accounting concepts learned in Commerce 2101 and 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.

COMM 3121 (3CR)
INTERMEDIATE ACCOUNTING II
Format: case discussion/lecture/problem based learning 3 hours
Prereq: COMM 3111; or permission of the Department
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.

COMM 3131 (3CR)
COST ACCOUNTING
Format: lecture/problem based learning 3 hours
Prereq: COMM 2131; or permission of the Department
A study of the principles, procedures and techniques of analysis used in cost accounting. This course will cover operating budgets, product costing, predetermined costs, planning and control, relevant costs, and variance analysis.

COMM 3151 (3CR)
TAXATION
Format: lecture/problem based learning 3 hours
Prereq: COMM 2131; or permission of the Department
Exclusion: COMM 4111
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.

COMM 3161 (3CR)
INTRODUCTION TO AUDITING
Format: lecture 3 hours
Prereq: COMM 2121; or permission of the Department
Exclusion: COMM 4151
This course introduces the role of auditing in society and the ethics and standards of professional conduct expected of auditors. It develops a conceptual understanding of key decisions made by auditors when examining and reporting on financial statements. It develops an appreciation of the complex environment in comprehensive or value-for-money audit on corporations and public institutions.

COMM 3211 (3CR)
CONSUMER BEHAVIOUR
Format: lecture/application 3 hours
Prereq: COMM 2211; or permission of the Department
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.

COMM 3231 (3CR)
MARKETING CHANNELS OF DISTRIBUTION
Format: case discussion/lecture/projects 3 hours
Prereq: COMM 2211; or permission of the Department
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.

COMM 3251 (3CR)
INTERNATIONAL MARKETING
Format: lecture/case study 3 hours
Prereq: COMM 2211; or permission of the Department
Markets are becoming increasingly global. This course explores the managerial aspects of exporting and importing companies, multi-national firms, and small to large businesses serving global markets.

COMM 3261 (3CR)
INTEGRATED MARKETING COMMUNICATIONS
Format: lecture/experiential learning projects 3 hours
Prereq: COMM 2211; or permission of the Department
Exclusion: COMM 4251
This course provides a broad exposure to the promotional mix concentrating on integrated marketing communications and its key elements: advertising, personal selling, sales promotion, public relations, direct marketing, and other forms of communications. Canadian advertising institutions, government legislation and industry regulations are considered in relation to social and economic concepts. Emphasis is placed on understanding the marketing communications process and its place in an organization's planning process.

COMM 3271 (3CR)
ARTS AND CULTURE MARKETING
Format: lecture 3 hours
Prereq: Normally COMM 2211. However, BFA or BMUS students already doing 3/4000 level work in their own field will be admitted; or permission of the Department
Exclusion: COMM 4241 (Winter 2005, Fall 2006)
This course examines the appropriate application of marketing management concepts and frameworks to arts and culture. Students gain familiarity with research issues and experience in identifying and resolving marketing problems in the arts and culture sector.

COMM 3321 (3CR)
HUMAN RESOURCE MANAGEMENT
Format: lecture 3 hours
Prereq: COMM 2301; or permission of the Department
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.

COMM 3341 (3CR)
ORGANIZATIONAL THEORY
Format: case discussion/lecture 3 hours
Prereq: COMM 2311; or permission of the Department
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.

COMM 3351 (3CR)
SMALL BUSINESS MANAGEMENT
Format: lecture 3 hours
Prereq: COMM 2131 and 2201; or permission of the Department
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.

COMM 3361 (3CR)
ENTREPRENEURSHIP AND NEW VENTURE CREATION
Format: lecture 3 hours
Prereq: COMM 2131 and 2201; or permission of the Department
This course examines 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.

COMM 3371 (3CR)
ISSUES IN BUSINESS AND SOCIETY
Format: lecture 3 hours
Prereq: COMM 2131 and 2301; or permission of the Department
Exclusion: COMM 4371
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 multi-national organization are examined.

COMM 3381 (3CR)
GLOBAL CONTEXT OF BUSINESS
Format: lecture 3 hours
Prereq: 3 credits from COMM 2101, 2201, or 2301; or permission of the Department
Exclusion: COMM 4801 (Winter 2006); COMM 2321
This course examines issues, challenges and opportunities that face managers in our interdependent global economy. A worldview perspective is used to examine the influence of political, economic, environmental, social, cultural and technological factors that influence how business is conducted in various parts of the world. It explores strategies for managing interactions with business, government and non-government organizations.

COMM 3401 (3CR)
RESEARCH METHODS IN BUSINESS
Format: lecture 3 hours, laboratory 1 hour
Prereq: MATH 2321 or ECON 2701 or PSYC 2011; or permission of the Department
Exclusion: COMM 4231
This course introduces students to the process of research to illuminate the academic and practical significance of research activities. Students are exposed to different research methodologies and how these underlying methodologies inform the research process. Topics include qualitative and quantitative research methodologies, developing data collection strategies and tools, and selecting appropriate methods to analyze data.

COMM 3411 (3CR)
MANAGEMENT SCIENCE
Format: lecture 3 hours
Prereq: MATH 1111, 3 credits in Computer Science and MATH 2321 or ECON 2701 or PSYC 2011; or permission of the Department
Exclusion: Any version of COMM 3411 previously offered with a different title
Note: Counts as an Economics elective for students taking a Major, Minor or Honours in Economics.
This course examines formalized methods of arriving at business decisions. Topics will be selected from, but not limited to, constrained optimization models, decision models, game theory, network models, forecasting and dynamic programming.

COMM 3421 (3CR)
PRODUCTION AND OPERATIONS MANAGEMENT
Format: lecture/projects 3 hours
Prereq: COMM 2131 and MATH 2311; or permission of the Department
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.

COMM 3431 (3CR)
MANAGEMENT INFORMATION SYSTEMS
Format: lecture/projects 3 hours
Prereq: 3 credits in Computer Science and COMM 2131; or permission of the Department
Exclusion: COMM 4411
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.

COMM 3501 (3CR)
INTRODUCTION TO FINANCE
Format: lecture 3 hours
Prereq: Comm 2101 and MATH 2321 (or ECON 2701 or PSYC 2011); or permission of the Department
Note: Counts as an Economics elective for students taking a Major, Minor or Honours in Economics.
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.

COMM 3611 (3CR)
COMMERCIAL LAW
Format: lecture 3 hours
Prereq: Third or fourth-year standing; or permission of the Department
Exclusion: COMM 4611
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.

COMM 4101 (3CR)
ADVANCED ACCOUNTING I
Format: lecture 3 hours
Prereq: COMM 3121; or permission of the Department
Exclusion: COMM 4121
This course concentrates on advanced accounting theory and relates it to the business reality this theory reflects. Topics will include partnerships, government and not-for-profit accounting, corporate liquidation and bankruptcies, price level and current value accounting, trusts and estates, and standard setting.

COMM 4131 (3CR)
ADVANCED ACCOUNTING II
Format: lecture/online project 3 hours
Prereq: COMM 3121; or permission of the Department
An introduction to business combinations, consolidated financial statements, joint ventures, and accounting for transactions and operations conducted in foreign currencies.

COMM 4141 (3CR)
ACCOUNTING THEORY
Format: lecture 3 hours
Prereq: COMM 3111, 3501; or permission of the Department
Exclusion: COMM 3141
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.

COMM 4201 (3CR)
MARKETING STRATEGY
Format: discussion/computer simulation/projects 3 hours
Prereq: Fourth-year standing in Commerce Program, plus six credits in the 3200/4200 series; or permission of the Department
The course provides an in-depth treatment of how marketing strategy is formulated and implemented. This capstone course in the marketing major integrates knowledge obtained from other marketing courses, and selected courses such as finance, policy, and management. The focus is on strategic decisions which have a long-term impact on the organization and which are difficult and costly to reverse. The strategic decision making process is supported by an external analysis (an analysis of the organization's environment) and an internal (firm) analysis.

COMM 4241 (3CR)
CURRENT CHALLENGES IN MARKETING
Format: lecture/seminar 3 hours
Prereq: Fourth-year standing in Commerce Program, plus six credits in the 3200/4200 series; or permission of the Department
This course addresses emerging issues in marketing decision-making. Topics may include recent research related to buyer behaviour, multidimensional scaling for positioning strategies, marketing mistakes and controversies, advertising research issues, pricing policy issues, distribution problems, product development issues, and social marketing approaches.

COMM 4301 (3CR)
ARTS AND CULTURE MANAGEMENT
Format: lecture 3 hours
Prereq: Third Year Standing and enrolment in the Minor or Major in Commerce or the Bachelor of Commerce degree; or permission of the Department
This course explores the unique factors that affect the arts and culture sector, such as public pressure for accountability, fundraising needs and the desire of nations to develop the sector. An interdisciplinary, applied approach is taken to resolving management issues in a broad range of arts and culture organizations including art galleries, museums and performing arts series.

COMM 4311 (3CR)
STRATEGIC MANAGEMENT
Format: lecture/seminar 3 hours
Prereq: COMM 2201, 2301, and 3501; or permission of the Department
Exclusion: any version of COMM 4311 previously offered with a different title
Note: This course is open only to students in their last year of studies for a Bachelor of Commerce degree. It is not available to students enrolled in the Minor or Major in Commerce.
This course integrates the concepts and techniques developed in prior Commerce courses through the analysis and discussion of case studies, current affairs and academic literature. It introduces students to the discipline and practice of strategic management and applies the concepts in a diverse range of organizational and industry settings. Students will be encouraged to develop an ability to view the organization as a whole through exploring the interdependencies between organizational functions and the environment.

COMM 4321 (3CR)
STRATEGIC ISSUES
Format: lecture/seminar 3 hours
Exclusion: any version of COMM 4321 previously offered with a different title
Prereq: COMM 4311; or permission of the Department
This course builds upon the content covered in Comm 4311 to explore in depth pertinent issues facing organizations in the deployment of strategic management. This course examines some of these issues and explores how these issues affect an organization's ability to compete and survive. Issues that may be covered include CEO compensation, governance, strategy and structure, culture, strategic human resource management, and ethics in strategic management.

COMM 4331 (3CR)
MANAGEMENT OF ORGANIZATIONAL CHANGE
Format: case discussion/lecture 3 hours
Prereq: COMM 3341; or permission of the Department
A study of organizational change from two perspectives: planned change and evolutionary change. In discussing planned change the focus is on the planning and implementation process for introducing innovation, restructuring, continual learning, and other types of organizational change. Topics include overcoming resistance to change and embedding the desired change. In discussing evolutionary change the focus is on the patterns of change in the cultures, structures, systems and processes in different types of organizations over extended periods of time in response to management initiatives, competitive pressures and changes in other organizational variables.

COMM 4341 (3CR)
BUSINESS ETHICS
Format: lecture 3 hours
Prereq: COMM 3501 or COMM 3411, ECON 1001 and 1011; or permission of the Department
This course deals with principles and practices of business ethics, with particular reference to Canada and North America. Issues investigated may include: the question of moral and legal responsibilities of corporations, ethics in business (including the various elements of ethics programs such as codes of conduct, telephone hotlines, training, the use of ethics officers and of ethics consultants), different control styles (integrity vs compliance programs), the problems associated with the prisoner's dilemma, the existence of implicit moral theory in economics and finance, the theory of the firm and agency theory, the problem of reputation, virtue ethics, ethical investment theory and practice, and the modelling of ethical problems, mainly using game theory.

COMM 4501 (3CR)
INVESTMENTS AND PORTFOLIO MANAGEMENT
Format: lecture/field trip 3 hours
Prereq: COMM 3501; or permission of the Department
Note: Counts as an Economics elective for students taking a Bachelor of Commerce or a Major, Minor or Honours in Economics.
Topics include theories of security valuation, portfolio selection, stock markets and economic efficiency, and capital market equilibrium. The behaviour of prices of stocks, bonds, and money market instruments will be investigated. Derivative securities will be introduced. Problems of evaluating the investment performance of individuals and investment management institutions will be discussed.

COMM 4521 (3CR)
CORPORATE FINANCE
Format: lecture 3 hours
Prereq: COMM 3501; or permission of the Department
Note: Counts as an Economics elective for students taking a Bachelor of Commerce or a Major, Minor or Honours in Economics.
Financial concepts and techniques applied to problems such as working capital management, financial planning, capital budgeting, capital structure, cost of capital, and mergers and acquisitions.

COMM 4531 (3CR)
VENTURE CAPITAL AND FINANCE OF INNOVATION
Format: lecture 3 hours
Prereq: COMM 3501; or permission of the Department
This course will provide students with an understanding of the venture capital process in the financing of innovation. The course will address the demand and supply of venture capital issues from the perspective of entrepreneurs and investors. Lectures, discussions, case studies and labs may be used to assist students in developing an understanding of the venture capital industry and explore various partnership and organizational arrangements. An important element of the course will be the application of valuation methodologies to these innovative ventures. Issues related to corporate governance will also be discussed in the course.

COMM 4950/4951 (6/3CR)
INDEPENDENT STUDY IN COMMERCE
Format: Independent Study
Prereq: Permission of the Department/Program Advisor. Students must obtain consent of an instructor who is willing to be a supervisor and must register for the course prior to the last day for change of registration in the term during which the course is being taken.
Note: A program on Independent Study cannot duplicate subject matter covered through regular course offerings.
Note: Students may register for COMM 4950/51 more than once, provided the subject matter differs.
This course permits senior students, under the direction faculty members, to pursue their interest in areas not covered, or not covered in depth, by other courses through a program of independent study.

COMM 4990 (6CR)
HONOURS THESIS
Format: independent study/thesis
Prereq: Permission of the Department
This course requires a major paper on a business topic and is carried out in close consultation with a thesis director.

COMM 1991/2991/3991/4991 (3CR)
SPECIAL TOPIC IN COMMERCE
Format: Variable
Prereq: Set by the Department/Program when the topic and level are announced
Note: When a Department or Program intends to offer a course under this designation, it must submit course information, normally at least three months in advance, to the Dean.
Note: Students may register for COMM 1991/2991/3991/4991 more than once, provided the subject matter differs.
This course either focuses on topics not covered by the current course offerings in a department or program or offers the opportunity to pilot a course that is being considered for inclusion in the regular program.