This course examines the environment of accounting and the criteria for making accounting choices. Study will include an in-depth look at the income statement, balance sheet, and the cash flow statement. This course will also consider how companies choose to recognize revenues and expenses, take a detailed look at current assets, and finally analyze the issues concerning long term assets. This course, combined with Intermediate Accounting 2, may be used as a credit into the CGA and CMA programs of professional studies provided a satisfactory level of achievement is obtained.

This course highlights two popular accounting software programs, ACCPAC and Simply Accounting. ACCPAC is an application designed for use by a medium to large sized company. Simply Accounting is an application designed for use by a small to medium sized company. This course familiarizes students with processing common business transactions in each of the programs. The material is presented using practice companies that emphasize major features of the software programs presented.

A continuation of the study of financial accounting with an in-depth look at the debt and equity side of the balance sheet. The term begins with a look at short and long term debt focusing on bonds, and then continues with equity issues such as issuance and retirement of shares as well as various types of dividends. Both complex debt and equity instruments are examined. Students will study specific issues such as corporate taxes, earnings per share, capital leases, and pensions. This course, combined with Intermediate Accounting 1, may be used as credit into the CGA and CMA programs of professional studies provided a satisfactory level of achievement is obtained.

An introduction to cost terms and concepts. Job order and process costing (using weighted average end FIFO methods) will be covered. Cost-volume-profit analysis and breakeven calculations will be performed as well as a comparison between variable costing and absorption costing methods. Activity-based costing and budgeting will be explored. Other topics to be covered include standard costs, flexible budgets, and analysis, decentralization, and transfer pricing. Other relevant costs for managerial decision-making will be explored including service department cost allocation and costs.

Develop an understanding and appreciation of the rights and responsibilities attached to a wide range of activities necessary to the business and commercial fields, and to familiarize students with many of the legal aspects and consequences relating to these realms of endeavour.

This course provides students with an introduction to the study of four inter-related areas: project management, entrepreneurship, small business management/decision-making, and preparation of a business plan. Within a group setting, students are expected to integrate and apply the knowledge gained in all other courses by researching ideas for a profit-seeking enterprise and then preparing a feasibility study. Specifically, the emphasis will be on identifying opportunities, conducting wide ranging research, and writing a feasibility study. 

The purpose of this course is to introduce students to the current trends in management and the theories, tools, and techniques that productive managers need in today's competitive environment. The course combines case studies, applications, and analysis with a focus on Canadian business. The course includes a theme of information technology and its role in the strategic management process and its affect on business organization.

In groups, students are required to complete a comprehensive business plan for a profit seeking company. Both the written and oral presentation of the business plan as well as a trade show booth are evaluated by a panel of examiners from the business community, plus one instructor. Students should be aware that this course requires integration of all material learned in the Business Administration program.

This term, students will strengthen the skills acquired in Term 1. They will learn to apply the indirect pattern in negative and persuasive situations. They will continue to develop their analytical and report writing skills by learning to plan, organize, and write evaluation reports. Finally, students will learn the techniques and processes of persuasive communication by writing proposals and implementing effective employment search strategies. Competent language usage will be emphasized throughout the course, as will individual and group work.

The Spanish Connection will provide students a unique opportunity to explore international business issues within the context of the European Union.  The course is delivered in five modules at the Mediterranean University of Science and Technology (MUST) in Valencia, Spain.  The course content is delivered in English for the following modules:  Managing Across Cultures, Seminars in International Business, Introduction to Business in Spain and International Economic Issues.  The Introduction to Spanish language module is delivered in Spanish. Students completing this course are eligible to transfer credit into selected programs at Red River College.

Introduction to E-Business introduces students to the key business and technology elements underlying electronic business. It explores the technologies and business processes that underpin online business activities and how to employ them most efficiently. It provides an opportunity for students to function in a team setting as they create an e-business report and website.

E-Marketing is traditional marketing using information technology. This course elaborates on marketing planning and decision-making from a strategic perspective. After setting the context for e-marketing planning, the e-marketing environment is explored. An in-depth examination of e-marketing strategies is followed by an application of the marketing mix, communication, and customer relationship management strategies.

Economics 1 is a study of basic micro-economic principles. The course examines the role of an economic system, and how the forces of demand and supply move a market towards equilibrium. Emphasis is placed on the role of prices in allocating resources, with comparisons drawn between the market system and alternative systems. The course also examines a firm's revenues and costs, and identifies how profits are measured. It then reviews the four market structures, and how price is determined within each of these structures.

Economics 2 is a study of macroeconomic principles involving sources of economic prosperity on both the demand and supply sides, money and the economic system, the problem of economic instability, and stabilizing the economy through government monetary and fiscal policies. The course also examines issues related to international trades and the effect of globalization on domestic economies.

This course is intended to give students an understanding of the Canadian economy - its present performance, problems and policies. It begins with an assessment of the Canadian economic setting and trends and a critique of the economic challenges and opportunities confronting Canada today. Specific problems and policies (government programs) will be examined such as regional disparities and regional development policies, inflation and stabilization policies, energy and resource management policies, industrial organization - foreign ownership and competition policy, unemployment and income policies, international trade and government spending, plus others of current and/or mutual interest as time permits.

This introductory course is designed to expose students to the basic concepts underlying the Financial Manager's approach to decision-making. The course focuses on the goals and functions of the Financial Manager including financial analysis, financial forecasting, leverage (operating, financial and combined), working capital management, current asset management, sources of short-term financing, and the cost of capital and capital budgeting. In addition, a review of accounting is included with emphasis on the structure of the balance sheet, income statement, and statement of cash flow.

Throughout this course, students will be given information and exercises that are relevant to their work as mutual fund salespeople. Students will be introduced to case studies that challenge them to provide the next step in a mutual fund 'solution' for their clients. By the end of the course students will have the foundation of what they need to know to be mutual fund salespeople. Upon completion of the course students will be eligible to write the CFIC exam through the Investment Funds Institute of Canada.

This course introduces students to the four basic types of investments: stocks, bonds, options, and futures. The course examines the essential features of the instrument, possible rewards, risks, determinants of value, how the market for instruments operates, and finally for whom the investment is appropriate. Upon completion of the course students will understand how to make investment decisions, how to form portfolios, and will be able to manage (simulated) portfolios of financial instruments.

This course is designed to expose the student to the basic concepts underlying the Financial Manager’s approach to developing wealth through proper understanding of the financial markets and educated investment decisions. The main focus of the course is to introduce students to the monetary and banking systems, Canadian investment markets, global investment markets, and personal financial wealth.

Students will work on original research proposals. Students will learn the techniques and processes involved in researching, writing, and speaking effectively for business. Students will also learn to write professional proposals for research followed by more extensive research. Students will enhance their report writing skills by writing reports and gain presentation skills by adapting their reports for oral presentation. This course is available for credit as an elective for any term after Term 1.

This course will cover the major responsibilities of a modern Human Resource manager. The emphasis is on activities such as recruitment, appraisal, legal compliance, training, orientation, compensation, and job analysis.

This course builds on Business Statistics and provides an examination of various quantitative tools used in decision-making. Topics include decision making under certainty and uncertainty, statistical process control/linear programming, simple and multiple regression, Bayesian analysis, and time-series analysis. This course will be of particular interest and use to those who intend to pursue a professional accounting designation.

This course concentrates on the practices and problems of government finance in Canada with special emphasis on the Federal Government. The areas covered include the role and growth of government, government decision-making and the budgetary process, tax structures, equity in taxation, taxation as a source of revenue, personal income taxation, corporate income taxation, and taxation of goods and services (GST).

This course is intended to serve as an introduction to real estate. The course is taught on a 'dual track' system. One track is based on a collection of topics related to real estate which students are expected to read on their own time. The other track consists of a series of problems dealing with mortgage calculations, evaluation of real estate investments, and appraisal of real estate.

This course covers contemporary industrial relations in Canada. The Canadian labour market, the history of unions, labour legislation, negotiations, mediation, and contract administration are the major topics of coverage. Case studies are utilized to highlight important issues and to provide a deeper insight into union-management relations.

The emphasis in this course is to synthesize and integrate what may be perceived as unrelated marketing facts and information to a student. Specifically, the course will bring together the demographics and psychographics of consumers to explain in a complete and comprehensive manner why consumers act and behave as they do.

Students will be exposed to the theory behind marketing research in general and behind specific research steps. Case studies will be assigned to show practical application of the research steps and will help give students a reasonable insight into marketing research. Through a formal research project, this course should also provide students with skill in planning, performing, and evaluating research and presenting marketing research.

This is a practical course designed for students who have an interest in a career in sales or related disciplines in the marketing field. Basic theories are discussed and employed. Emphasis is on development of specific sales preparations and presentation skills. Field research, prospect planning, videos, and role-plays will be included.

A concentrated course designed to teach the various aspects of communications such as sales promotion, direct response, advertising, public relations, personal selling, and other components contributing to the total communications arena. Learn how various components interact with each other to fulfill a marketing plan and resolve business problems.

This course surveys the entire field of retailing from a managerial perspective. The emphasis is on decision making, customer analysis, site selection, store layout, and design and strategic planning.

This course will cover various topics in electronic publishing including web design, brochures, and newsletters. Students will learn design theory and be able to make contributions to the design or design recommendations for business publications according to business and customer needs. Students will develop competence with html coding, desktop publishing software, and web creation software while designing, creating, and enhancing the format of various publications.

Office Administration includes many skills that will allow students to function effectively in a professional office environment. Office communications and ethics will be explored, with an emphasis being placed on developing and following strategies and procedures. Records and information management will be covered, including using and developing systems for each stage of the record life cycle. Controlling office costs in the areas of equipment, supplies, and travel will also be addressed.

Office Production is a projects-based course that has students develop proficiency in software for the office. A business simulation will be used to expand students' knowledge of business computing. Students will be given real-life computing jobs to do in word-processing, presentations, spreadsheets, and databases. Students will be expected to follow specific instructions in the preparation of professionally formatted documents. Emphasis will be placed on quality and meeting production deadlines.

Accounting software applications provide an easy and efficient way to collect and summarize accounting information. This course uses QuickBooks® to demonstrate the use of an integrated modular accounting system to students who have an understanding of basic accounting principles. A company's accounting system will be set-up, economic business transactions will be recorded, and necessary reports generated using a hands-on approach.

This course will provide students with the tools to act as a first-line manager in a business organization. Students will build skills in managing all aspects of employee and volunteer relations including recruitment, selection, orientation, training, coaching, interpersonal communication, office ethics, and performance reviews. Students will also gain an introduction to workplace legal issues such as employment standards and occupational health and safety. Leadership skills, team building, and cross-cultural relations will also be addressed.

Technical writing can be defined as the ability to write in one’s field of expertise and adapt the content to the particular audiences’ needs, level of understanding, and background. This course is intended to provide office managers with the kind of writing skills they need to transmit technical information to both the internal organization and external stake holders. Students will learn the correct structure of office documents, such as request for proposals, product specifications, policy and procedural documents, and office manuals, and practice writing in a manner that is suited to the intended audience.

This is an introductory course designed to apply to the career and personal aspirations of young adults. The objectives of the course include dealing more effectively with the demands and challenges of daily living, gaining an understanding of ourselves and others, changing behaviour to enhance interactions with others, and growth in awareness of personality, adjustment, and creativity.

This is an introduction to the perspective of sociology and how it helps us understand our social existence. It calls attention to the continuous interplay between the individuals and the social context in which they live out their lives. It also looks at the interrelationship between society's various institutions. Emphasis is placed on the presentation of an historical, theoretical, and cross-cultural perspective of Canadian society in time of rapid change.