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Business - Courses
ODETTE SCHOOL OF BUSINESS: COURSES

Non-Business Students: Business courses are restricted to Business students only, with the following exceptions:
All students must have successfully completed 04-75-100 before being allowed to register in any 200-level (or above) Business courses.
Business courses listed as part of the Business Minor are open to all students, as long as the student has completed the associated prerequisite courses.
Specific Business courses required as part of a non-Business program are open only to students registered in that program.
Non-specific business courses required or allowed as part of a non-Business program are open only to students registered in that program with the consent of the Odette School of Business.
In addition to specific course prerequisites, non-Business students must be in semester 3 or above before taking any 200-level Business courses, and are eligible to take 300 or 400-level Business courses only if they are in semester 5 or above, or unless specific arrangements have been made between the student’s department and the Odette School of Business.
    Business Students
      • Students registered in a four-year Business program must have successfully complete 04-71-100 and 04-75-100 before being allowed to register in any 200-level (or above) Business courses.
      • In addition to specific course prerequisites or corequisites, students registered in a four-year Business program must be in semester 5 or above, and have successfully completed all first-year core courses (03-41-110, 03-41-111, 03-60-104, 03-62-194, 04-70-151, 04-71-100, 04-73-102 and 04-75-100) before being allowed to take any 300-level Business courses.
      • In addition to specific course prerequisites or corequisites, students registered in a four-year Business program must be in semester 5 or above, and have successfully completed all first and second-year core courses (03-41-110, 03-41-111, 03-60-104, 03-62-194, 04-70-151, 04-71-100, 04-73-102, 04-75-100, 04-70-255, 04-71-240, 04-71-243, 04-72-270, 04-72-271, 04-73-213, 04-73-220 and 04-74-231) before being allowed to take any 400-level Business courses (excluding Co-op Work Term placements 04-75-205, 04-75-305 and 04-75-405)
    Pursuant to a grading policy set by the Odette School of Business, all required business courses in the first and second year will be graded to an average in the C range.

    Courses below are listed according to the informal administrative units of the Faculty.

    Not all courses listed will necessarily be offered in a particular term or year.

    Special permission to enter courses without the stated prerequisites must be arranged with the Dean and the instructor involved.

    Except as otherwise noted, there will be a minimum of thirty-six hours of class contact for all courses. All courses will be three hours a week unless otherwise indicated.

    Under no circumstances will non-Business students be allowed to complete more than nine (9) Business courses.

    ACCOUNTING (70-)

    70-151. Principles of Financial Accounting
    An introduction to the theory and concepts of financial accounting including generally accepted accounting principles and issues as to classification, recognition, realization, measurement and reporting. The emphasis of the course is from the perspective of the user of accounting information, allowing the student to become familiar with the information available and its content value. (Pre or corequisites for Business students: 75-100 and 62-194 or equivalent).

    70-251. Intro to Financial Accounting Theory
    This is the first of 3 courses of intermediate accounting that presents the current developments in the theory of generally accepted accounting principles and CICA (Canadian Institute of Chartered Accountants) standards are introduced. An in-depth, theoretical examination of the determination, measurement, classification and reporting of assets is presented. The conceptual framework of accounting is stressed.(Prerequisites: 70-151
    and 75-100. Business students must also have completed 71-100).).

    70-252. Accounting Theory I
    This is the second of three courses of intermediate accounting theory that provides an in-depth examination of the determination, measurement, classification and reporting of liabilities and owners’ equity. Emphasis is given to the accounting use of the actuarial techniques in the accounting for bonds, pensions, and leases. Where applicable, the interpretation of accounting theory and concepts is presented for transaction analysis, measurement, and classification. The conceptual framework of accounting is stressed. (Prerequisite: 70-251 and 70-255 or 70-256). (Students cannot receive credit for both 70-351 and 70-252.)

    70-255. Principles of Managerial Accounting
    An introduction into management’s use of internal accounting information for planning, managing, controlling and evaluation of business operations. Topics include cost concepts and costing techniques (including activity based costing), budgeting, cost-volume-profit analysis, standard costing, performance evaluation and product pricing. (Prerequisites: 70-151 and 75-100. Business students must also have completed 71-100.) ( (Credit may not be obtained for both 70-152 and 70-255, or for both 70-255 and 70-256).

    70-256. Managerial Cost Accounting
    Accounting for, and reporting and analysis of costs relating to production, marketing and administration of enterprises. Emphasis will be on analysis of accounting information in connection with planning, controlling, reporting, performance evaluation, and decision-making. Behavioural and ethical issues in the use of accounting information will be discussed. (Prerequisite: 70-152. Credit may not be obtained for both 70-255 and 70-256).

    70-352. Accounting Theory II
    This is the final course in the intermediate accounting theory sequence covering various special topics in financial accounting such as EPS, interperiod tax allocation, a rigorous study of accounting changes and error analysis and of the statement of cash flows, interim and segmented reporting. Financial statement analysis including business valuations will be covered, both from a quantitative and qualitative viewpoint and the concept and techniques of earnings management are also explored. Cases are used to integrate theory and practice. The conceptual framework of accounting is stressed (Prerequisite: 70-252 or consent of the instructor.)

    70-356. Advanced Managerial Cost Accounting and Analysis
    This course is designed to focus on the role and use of accounting information in management decision making, and for formulating policy and strategy. The application of some of the advanced techniques for planning, controlling and performance evaluation will be discussed. Behavioural and ethical issues will be considered. (Prerequisite:
    70-255 with a min. of C [6.0] grade.) (Students cannot receive credit for both 70-456 and 70-356.)

    70-358. Accounting Information Systems
    The design and operation of manual and computerized accounting systems. The study of control environment, management and control of transactions and accounts, such as, accounts receivable, accounts payable and inventory. Emphasis will be given to the acquisition and input of information into accounting information systems; modes and methods of file structures and storage of accounting information; retrieval inquiry and report creation of information in files as well as financial statement preparation, analysis, and managerial decision making. Related issues such as audit trail, data retrieval, and data security will also be covered. (Prerequisite:
    70-255 or 70-256 and 73-213.)

    70-360. Auditing I
    An introductory course designed to provide a broad foundation for all major aspects of auditing. This course focuses on objectives, concepts, standards, strategies, processes, and communications relating to external audits. Other services provided by public accountants and current developments affecting auditing and the auditing profession are considered.
    (Pre-requisite 70-252, Pre or co-requisite 70-358.)

    70-361. Taxation I
    This is the first of two courses designed to examine the Income Tax Act. This course focuses on the determination of residency and of income for tax purposes. Other tax related topics such as tax planning concepts, and concepts underlying the Act will be discussed. (Prerequisite:
    70-252 or consent of the instructor.)

    70-457. Advanced Accounting I
    A study of concepts, standards and procedures underlying intercorporate investments including portfolio investments, investments involving significant influence, and investments involving control. The preparation of consolidated financial statements under a variety of circumstances is studied in detail. Other topical areas, such as foreign currency transactions and translation, governmental accounting and accounting for not-for-profit organisations will also be covered. (Prerequisite: 70-352.)

    70-458. Advanced Accounting II
    This course examines various theoretical perspectives in financial theory such as decision model approach, information economics, capital markets theory, agency theory, economic consequences, management incentives for financial reporting, earnings management, and accounting policy choice. Standard setting issues and other current and emerging issues in financial accounting theory and practice are discussed. Cases and readings are used to further integrate theory and practice and concepts from previous accounting courses. (Prerequisite: 70-457 or consent of the instructor.) (Open to Business students only.)

    70-459. Advanced Topics in Managerial Accounting
    This course integrates quantitative and qualitative strategic analysis of accounting and business issues necessary for those intending to pursue a professional designation and management accounting careers to understand. A strategic simulation, formal case analyses, and contemporary accounting research form the structure of course materials intended to provide comprehensive insight into how to evaluate and formulate resolutions to the issues facing top management executives. Topics will include but are not limited to the application of knowledge to evaluate and recommend new solutions to long standing as well as recently articulated management issues of cost-effectiveness that include but are not limited to: affordable and sustainable development; risk assessment and diversification; maintenance of an appropriate local and global labour force; governance and regulatory compliance and non-compliance in a global environment; ethical management practices; and fulfilling professional responsibilities.
    (Prerequisites: 70-352, 70-356, 70-360, 73-331.) (Open to Business students only.)

    70-460. Auditing II
    This course is designed to provide an in-depth knowledge of the major aspects of auditing. It will examine topics such as audit sampling; public accountants' communications to users of accounting and non-accounting information; and emerging issues in auditing. (Prerequisites: 70-358 and 70-360.)

    70-461. Taxation II
    This course will focus on the computation of taxable income for individuals and corporations, and determination of tax. Tax planning techniques in business in a variety of situations will be discussed and other topics such as the Goods and Services Tax will also be considered. (Prerequisite: 70-361.)

    70-462. EDP Auditing
    This course is designed to focus on the integration of auditing concepts, standards and procedures in a computerized environment. It will examine EDP general and application controls, the similarities and differences between manual and EDP systems from the auditor's perspective, and will introduce computer-assisted audit techniques, and emerging technologies in EDP auditing. (Prerequisites: 70-358 and 70-360.)

    70-491. Special Topics in Accounting
    This is a seminar course covering major concepts or current problems or issues in the area of Accounting. The topic to be covered in a particular semester will vary and will be announced in the previous semester. Interested students should consult the Area Chair of Accounting and Finance. (May be taken for credit twice if content is different.) (Prerequisite: consent of the instructor.)

    70-495. Independent Study in Accounting
    This course must be taken under the direct supervision of an accounting faculty member. (May be taken for credit twice if content is different.) (Prerequisite: consent of the instructor and Area Chair.) (May be taken for credit as either 70-452 to a maximum of two times, or 70-495 to a maximum of two times, or taken once as 70-452 and once as 70-495.)

    MANAGEMENT AND LABOUR STUDIES (71-)

    71-100. Business Communications
    Research has shown that effective communication skills are as necessary to career advancement as technical competence, work experience and academic qualifications. The importance of communication skills is not surprising when you consider that the average business manager spends 75-80% of the day communicating in one form or another. Thus, the focus of this course is to help you to sharpen your ability to communicate and manage conflict effectively - with individuals, within small groups, and with large audiences. This course stresses practical skill building for leaders. Time is spent on communication concepts and techniques, planning, organizing and making presentations, as well as the application of behavioural science theory to business communication and leadershi
    p. (Pre or corequisite: 75-100, and passing grade in the Odette Business School’s English Proficiency Test, or successful completion of the follow-up communications workshops.) (Not open to non-Business students.)

    71-240. Management and Organizational Life
    This course provides an overview of the basics of management theory, coupled with a more applied view of how that theory may work in an organizational setting. It will build upon the understanding of strategic positioning and context provided by its new prerequisite Introduction to Business (75-100) where stakeholders, the environment, and business issues provide the background for understanding the challenges facing today’s manager. The course will provide some experiential opportunities to develop team and leadership skills, while looking at what affects the role of the individual and the group within the structure of the organization. An understanding of the influences upon and ways to motivate behaviour in organizations will be developed. (Prerequisite: 75-100. Business students must also have completed 71-100.) ((Credit cannot be obtained for both 71-240 and 71-340).

    71-243. Human Resources Management
    Human Resources Management (HRM) is concerned with the management of people at work - a key responsibility of people at work - a key responsibility of every manager within an organization. Topics include: integrating HRM decision making within a business strategy, recruiting and selecting qualified employees, developing and evaluating human resources and retaining and motivating employees through compensation systems, labour relations, and quality of work life initiatives. In recognition of the importance of the increasingly global context to Canadian organizations, the course incorporates a continuing international focus.
    (Prerequisite: 75-100. Business students must also have completed 71-100.)

    71-300. Business Ethics in a Global Context
    This required third year course examines ethical issues encountered in the management of business organizations operating domestically and globally. The course is designed to increase student awareness of the ethical dimension of business and to provide a decision making model for resolving ethical dilemmas encountered in business operations. The course begins with an examination of the basic philosophical perspectives on ethical behaviour and then focuses on issues such as discrimination and employee equity, environmental effects of business activities and advertising ethics. The overall goal of the course is to contribute to the development of the moral manager. (Prerequisites: 71-243.)

    71-342. Compensation Management
    This course is intended to give an understanding of the power of organizational rewards and managing this power for organizational effectiveness. This course entails an outline of the major concepts and principles of equitable reward design within organizations. Topics include the planning of salary and wages, pay equity, incentive pay, benefits, non-financial rewards, and the clarification of the linkages between rewards and desired behaviours. Special emphasis is given to reward system design and the evaluation of compensation program effectiveness. (Prerequisite
    : 71-243.)

    71-344. Labour-Management Relations
    A comprehensive introduction to the dynamic world of labour and management relations focusing on the unionized sector. The problems, issues, and challenges growing out of the labour-management relationship are examined against a broad background of information, including: the differences between union and non-union workplaces; the development and operation of labour unions; the impact of labour legislation; the negotiation and administration of collective agreements; and the resolution of industrial conflict. Given the size and importance of this unionized workforce in Canada, the knowledge and skills developed in this course have wide application. (Prerequisite: 71-243 or Semester 3 or above standing in the Labour Studies program.)

    71-383. International Human Resources Management
    The focus of this course is the management of people in the international context. Issues covered include culture, communication, and differences in the economic, social and legal environments as they affect people in organizations. Particular attention is paid to staffing, training, and compensating parent country nationals, host country nationals and third country nationals. (Prerequisites: 71-243 and 75-393.)

    71-441. Training and Development
    This course has an experiential focus: student teams are responsible for developing and presenting their own training programs. The focus of this course is on the three major aspects of training and development efforts: (1) needs assessment, (2) program development, and (3) evaluation. Course topics include the design of training programs, adult learning models, development managerial skills, and the design of effective workshops. This course has an experiential focus; student teams are responsible for development and presenting their own training programs. (Prerequisite
    : 71-243.)

    71-443. Human Resources Research and Information Systems
    This course is designed to provide the student with an understanding of the research methodology as applied to the fields of human resources management and industrial relations. Topics will include experimental designs, field studies and surveys, scale development, and ethical issues in research. The course also will introduce the basic development, implementation, and use of a computerized human resources information system. (Prerequisites: 71-243,
    71-344 and 73-213.)

    71-445. Organization Design
    This course is designed to provide the student with an understanding of the importance of structure and processes in the analysis of modern complex organizations. It addresses how the internal structures should be changed, renewed, and adapted in view of external environmental threats and opportunities emanating from political, economic, social, legal, technological, and demographic changes. Topics include: organizational goals and effectiveness, structure and design, bureaucracy and life cycle, structural archetypes, information and

    control, power and politics, intergroup relations and conflict, structure-strategy relations and organizational renewal. This course utilizes the case method and other applied problem-solving skills in analyzing and evaluating organizational structures and processes. (Prerequisite: 71-240.)

    71-448. Labour Relations Law and Employment Legislation
    Legislation, administrative agencies and courts play a significant role in shaping employer-employee relationships. this course aims to increase the knowledge and provide analytical skills to students who are interested in employment relationships in union and non-union workplaces. The course includes an analysis of labour relations law, employment standards law, the occupational health and safety law. Emphasis will be placed on Ontario laws. Lectures and case discussions will be used. (Prerequisite: 71-344.)

    71-449. Negotiations
    Various aspects of union-management negotiations in the private and public sector will be discussed. A key aspect of the course is a bargaining simulation played by students assuming the role of union and management negotiators. Grievance arbitration and other dispute settlement procedures will also be discussed. Students will learn negotiation and conflict resolution skills relating to the union-management relations. (Prerequisite: 71-243)

    71-451. Organizational Staffing
    At the heart of the organizational staffing process is the forming of matches between people and jobs that will result in an effective workforce for the organization. The course identifies the key influences upon, and components of staffing and overviews such support activities as job analysis, external and internal recruitment, selection and the assessment of staffing effectiveness. The course goes on to examine the deployment processes that represent the end pont of the person/job match. This match does may not be permanent, and so the course does go on to give consideration to equitable termination and outplacement practices which are required when people leave the organization. (Prerequisite: 71-243.)

    71-452. The Management of Organization Health, Wellness and Safety
    Health and safety plays a prominent role in the development of a strong organizational culture and a productive workforce. This course emphasizes the key goal of managers and HR professionals to create, develop and nurture a culture that is fully aware of the importance of safety and the advantages of a proactive employee wellness culture, and is willing to take the necessary steps to achieve it. Students will evaluate practices in the areas of health, safety, security and Workers' Compensation and the importance of due diligence and meeting safety legislation. An emphasis in the course is the adoption of proactive programs of employee wellness and assistance, careful medical and safety testing and the implementation of strategies to minimize compensation costs and maximize compliance with safety guidelines. (Prerequisite: 71-243.)

    71-481. Diversity in the Workplace
    This course will address the knowledge and skills managers must develop in meeting the opportunities and challenges created by the diversity in the labour force. It will draw on the literature from a number of disciplines in focussing on interpersonal relationships as managers interact with and work with persons who are different from themselves. The human rights legislation will provide the framework for discussions on managing and valuing diversity in terms of gender, age, race, religion, ability and other groups. The course will use lectures and case discussions on the role of union and management in implementing equity in the workplace. (Prerequisite: 71-243.)

    71-485. Human Resources Planning
    This course is concerned with planning of the human resources needs of organizations, focusing, in particular, on the role of the Human Resources Management function in this task. The objective is to provide an understanding of how the essential elements of the human resources planning process, in both unionized and non-unionized organizations, can be designed to match the wider organizational context. Topics include the assessment of human resources strategy and the application of planning principles to the different activity areas of human resources management, such as staffing, development and the management of diversity. An ongoing theme is the evaluation of how strategic human resources management contributes to organizational effectiveness. (Prerequisites: 71-243
    and 71-344.)

    71-491. Special Topics in Management and Labour Studies
    This is a seminar course covering major concepts or current problems or issues in the area of Management and Labour Studies. The topic to be covered in a particular semester will vary and will be announced in the previous semester. Interested students should consult the Area Convenor of Management and Labour Studies. (May be taken for credit twice if content is different.) (Prerequisite: consent of the instructor.) (May be taken for credit as either 71-446 to a maximum of two times, or 71-491 to a maximum of two times, or taken once as 71-446 and once as 71-491.)


    71-495. Independent Study in Management and Labour Studies
    The student, with the agreement of the instructor, will select, research and report on a topic. (May be taken for credit twice if content is different.) (Prerequisite: consent of the instructor and Area Chair). (May be taken for credit as either 71-492 to a maximum of two times, or 71-495 to a maximum of two times, or taken once as 71-492 and once as 71-495.)

    FINANCE (72-)

    72-270. Business Finance I
    This course serves as an introduction to the area of business finance. The primary objective is to understand the fundamental concepts and principles of financial management of the business enterprise. After an introduction to the goal financial management, the course will cover the valuation of financial and real investments, risk and return, financial analysis, planning and control, and working capital management. (Prerequisites: 70-151, 62-194 or equivalent, and 75-100. Business students must also have completed 71-100.)

    72-271. Business Finance II
    This course focuses on long-term corporate financial decisions. The goal is to develop an understanding of the concepts and principles of the management of capital assets and resources. Topics include capital budgeting, cost of capital, capital structure, sources of long-term financing, and corporate risk management. International financial management will also be introduced. (Prerequisites: 73-102 and 72-270.)

    72-371. Intermediate Finance
    This is a recommended course for students wishing to continue in finance and compulsory for those aiming for a finance concentration. The course covers key topics in capital markets and corporate finance that lay the foundation for material to be covered in advanced finance courses. Areas covered include: fixed income markets and interest rate determination; raising funds in equity markets; the cost of capital; derivatives markets and applications to business finance; and the market for corporate control. (Prerequisite: 72-271.)

    72-372. Investments
    Appraising bonds, preferred, and common stocks as vehicles for investment. The course also involves the study of alternative investments, the market setting, technical analysis, and securities legislation in Canada. (Prerequisite: 72-271.) (Credit cannot be obtained for both 72-471 and 72-372).

    72-373. Working Capital Management
    A seminar in working capital management using case studies. Emphasis is placed on domestic and international cash management, control of accounts receivable, principles of inventory management, short and intermediate term financing. (Prerequisite: 72-271.)

    72-378. Financial Markets and Institutions
    A central theme of this course is the management of Canadian financial institutions through the analysis of their assets and liabilities. This course examines different types of risk exposures faced by these institutions. With real-world examples, this course will also address the current institutional issues in the context of domestic and international financial markets. (Co-requisite: 72-371.) (Credit cannot be obtained for both 72-379 and 72-475).

    72-379. International Financial Management
    A study of international corporate financial management, international banking, and financial markets. Emphasis is placed on foreign exchange and exposure management. The financial problems and risks faced by multinational corporations and banks are also discussed. (Co-requisite: 72-371.) (Credit cannot be obtained for both 72-376 and 72-476)

    72-472. Portfolio Management
    The shaping of portfolios to fulfill the needs of individuals and institutions including risk-return concepts, diversification, beta analysis, and market efficiency. (Prerequisite: 72-371.)

    72-474. Corporate Financial Strategy
    A seminar course in long-term financial management. Particular attention is directed toward long-term sources of funds, the firm's capital structure, and the cost of the various sources of long-term funds. Principles are illustrated by means of case studies. (Prerequisite:
    72-371.) (Students cannot receive credit for both 72-374 and 72-474.)

    72-477. Derivatives and Risk Management
    An introduction to the use of options and futures with an emphasis on managing risk. Review of the markets and trading of equity and currency options; forwards and futures contracts; and options on futures. Principles of the valuation of options and futures. Application of hedging techniques under a variety of circumstances such as for personal investments, portfolio management, corporate risk management, foreign exchange risk management and agriculture. (Prerequisite: 72-371.)

    72-478. Pension Finance and Management
    The course provides an introduction to the principles of fiduciary management of pensions. Important concepts in pension finance such as asset liability management; tactical asset allocation; performance evaluation and risk management will be discussed. The course will also provide an overview of the management and regulatory framework of pensions in Ontario & Canada. (Prerequisite: 72-371.) (Credit cannot be obtained for 72-375 and 72-478)

    72-491. Special Topics in Finance
    This is a seminar course covering major concepts or current problems or issues in the area of Finance. The topic to be covered in a particular semester will vary and will be announced in the previous semester. Interested students should consult the Area Chair of Accounting and Finance. (May be taken for credit twice if content is different.) (Prerequisite: consent of the instructor.)

    72-495. Independent Study in Finance
    (May be taken for credit twice if content is different.) (Prerequisite: consent of the instructor and Area Chair.) (May be taken for credit as either 72-479 to a maximum of two times, or 72-495 to a maximum of two times, or taken once as 72-479 and once as 72-495.)

    MANAGEMENT SCIENCE (73-)

    73-101. An Introduction to Business Data Analysis
    An introduction to uncertainty and the use of probability and statistics in analysing this uncertainty in a business context. Topics include graphical and numerical descriptive statistics; probability concepts and rules; expectation; discrete and continuous probability distributions; sampling distributions; and, an introduction to statistical inference. (Antirequisites: Grade 12"U" Data Management; or any equivalent introductory Statistics course.)

    73-102. Business Data Analysis
    Statistical inference in a business environment. Topics include one population inferences, two population inferences, analysis of variance, Chi-Square tests, linear regression and correlation. (Prerequisites: 75-100 (pre or co-requisite);, any Grade 12 “U” Mathematics course, and 73-101 or 62-194 or equivalent).

    73-213. Introduction to Management Information Systems
    This course provides an overview of Management Information Systems (MIS). Topics include: various types of MIS such as Information Reporting Systems, Decision Support Systems, and Office Automation Systems; introduction to hardware and software technology; personal, functional and enterprise information systems; and the value added to an organization by MIS
    .(Prerequisite: 75-100. Business students must also have completed 71-100.)

    73-220. Quantitative Decision Models I
    An introduction to the use of quantitative approaches to decision making. Topics include linear programming (model formulation and applications, computer solution, sensitivity analysis, and interpretation), transportation model, project management; PERT/CPM, inventory control.
    (Prerequisites: 73-102, 75-100, and 62-194 or equivalent. Business students must also have completed 71-100.)

    73-305. Statistical Quality Design and Control
    The course discusses some of the important statistical concepts and methods for quality design and improvement. Topics include: statistical process control, development and interpretation of different kinds of control charts for variable and attribute data, designs of experiment for product/process improvement. A software package may be required to simulate the operation of an actual process, and to illustrate the methodology. (Prerequisites: 73-102
    .)

    73-311. Introduction to Data Base Management
    A study of the planning and design of data base systems in a business organization. Topics include: data concepts and modelling, data base planning, data structure and storage techniques, and data base design. A micro-computer-based data base software package will be used for regular assignments and team projects. (Prerequisite: 73-213.)

    73-320. Quantitative Decision Models II
    An introduction to the use of quantitative approaches to decision making under uncertainty. Topics include: inventory management under probabilistic demand, waiting line models or queues, computer simulation, decision analysis, multi-criteria decision making. (Prerequisite: 73-220.)

    73-331. Operations Management I
    An introduction to the problems and techniques encountered in the production of goods and services. Topics include: forecasting, capacity planning, facility location and layout, aggregate planning, inventories and materials requirement planning. (Prerequisite: 73-220.)

    73-431. Operations Management II
    The course explores other substantive and analytical issues in the planning and control of operations and manufacturing. Topics include: operations scheduling, quality and assurance, reliability and maintainability; and recent advances in manufacturing technologies and control. Team or individual presentations on selected topics may be required. (Prerequisite: 73-331.)

    73-491. Special Topics in Management Science
    (May be taken for credit twice if content is different.) (Prerequisite: consent of the instructor.) (May be taken for credit as either 73-425 to a maximum of two times, or 73-491 to a maximum of two times, or taken once as 73-425 and once as 73-491.)

    73-495. Independent Study in Management Science
    (May be taken for credit twice if content is different.) (Prerequisite: consent of the instructor
    and Area Chair.) (May be taken for credit as either 73-429 to a maximum of two times, or 73-495 to a maximum of two times, or taken once as 73-429 and once as 73-495.)

    MARKETING (74-)

    74-231. Principles of Marketing
    An introduction to the principles, concepts and techniques of marketing. A significant objective of the course is the development of a basic understanding of the marketing process and its role in the organization, in the economy, and in global markets.
    (Prerequisite: 75-100. Business students must also have completed 71-100.)

    74-232. Marketing Problems-Applications and Decisions
    The application of concepts and techniques in marketing through the use of cases and simulation gaming. The course will apply the concepts learned in 74-231, Principles of Marketing, in a managerial, decision-making format.
    (Prerequisites: 74-231 corequisite 72-270.)

    74-332. Research Methods in Marketing
    The use of analytical methods to improve the efficiency of the marketing operations of companies and other organizations with emphasis on the development of a broad understanding of the uses and methods of research as applied to marketing. (Prerequisite: 73-102
    and 74-231.)

    74-334. Consumer Behaviour
    An analysis of consumer and buyer behaviour and their implications for marketing decisions. The course examines theories of, and research in, consumer behaviour through cases and group projects. (Prerequisite: 74-232.)

    74-335. Marketing Channels
    The subject of marketing channels deals with the flow of ownership of a product from manufacturer to final user. Major topics include principles of marketing channel design, the types and roles of wholesalers and retailers, the impact of the other elements of the marketing mix, and issues in marketing channel management, such as power, conflict and legal concerns. (Prerequisite: 74-232).

    74-337. Quantitative Analysis for Marketing Decisions
    The application of quantitative techniques to marketing problems and strategy. (Prerequisite: 73-102
    and 74-231.)

    74-338. Retail Marketing Management
    An introduction to retailing concepts and the examination of various managerial issues related to retailing, including retail marketing strategy formulation, customer care and service, product assortments, retailer-supplier relations, pricing, inventory control, and location and layout decisions. (Prerequisite: 74-232.)

    74-339. Logistics and Supply Chain Management
    The planning, implementing and controlling of logistics activities associated with the flow of goods and related information, from the raw materials stage to the end user. This course discusses the fundamentals of business logistics and supply chain management, including transportation, order management, warehousing, reverse distribution, logistics information technology, and the impacts of product, price and promotion. (Prerequisite: 74-232).

    74-432. Product Planning for Marketing Management
    An overall view of the product planning function (including the planning of services) in a company or institution, including the development and appraisal of product ideas, optimal organization of the planning process, product audits, financial and legal aspects of product planning, and intra-organizational factors. (Prerequisite: 74-232
    .)

    74-433. Internet Marketing
    This course explores the impact of the Internet on traditional marketing strategy and actions. Specific emphasis will be placed on customer segmentation/targeting, consumer behaviour and issues of on-line/off-line consistency. Students will be expected to develop an understanding of web site design and basic html coding. Classes consist of lectures, lab work, case analysis, and student discussions/presentations. The course requires both qualitative and quantitative treatment of issues. (Prer
    equisites: 73-213 and 74-232.)

    74-435. International Marketing
    This course is concerned with the problems and opportunities of marketing in foreign environments. It will focus on the cultural, economic, and geographical problems encountered in managing the marketing function from a Canadian manager's perspective. (Prerequisite: 74-232.)

    74-436. Advertising Management
    A study of how to approach the management of advertising in business enterprises. The focus will be on making advertising decisions (
    e.g., setting advertising objectives, creating advertising campaigns, developing media strategies, and measuring advertising results) in relation to the overall marketing strategy of the business or non-business enterprise. (Prerequisite: 74-232.)

    74-437. Sales Management
    The study of the personal selling area, including an examination of the role and responsibilities of the salesperson, the sales management, and sales management functions. (Prerequisite: 74-232.)

    74-439. Marketing Strategy and Planning
    An advanced course in the management of the marketing function. The course will include an appraisal of the key issues in the management of the marketing function with major emphasis on the development, formulation, implementation, and control of the firm's marketing plan. Emphasis will also be placed on current key issues in the marketing area and global marketing considerations. (Prerequisites: 74-332 and 74-334
    )
    74-491. Special Topics in Marketing
    This course examines major concepts, industries, ideas, issues or current problems in Marketing. Topics, and the method of delivery, may vary from semester to semester. Please contact the instructor for further information. (May be taken for credit twice if content is different.) (Prerequisite: Consent of instructor.)

    74-495. Independent Study in Marketing
    This course is of varying content dealing with topical issues in marketing. The course might focus on a specific functional area or a particular environment for the application of marketing concepts. Administration of the course will vary as appropriate with its content and might involve a literary survey, research project, experiential exercise, or other format. (May be repeated for credit if content is different.) (Prerequisites: 74-232 and consent of the instructor and Area Chair.) (May be taken for credit as either 74-431 to a maximum of two times, or 74-495 to a maximum of two times, or taken once as 74-431 and once as 74-495.)

    BUSINESS STRATEGY AND ENTREPRENEURSHIP (75-)

    75-100. Introduction to Business
    This course takes a holistic approach in helping students develop an understanding of their future places, as entry-level managers, in business and other forms of organizations. Functional business learning is undertaken using the lecture method. In parallel, the basic elements of strategic management are introduced in order to develop students’ strategic thinking capabilities. Project work focuses on adapting students’ career strategies to the employment environment, and on adapting companies’ strategies to their competitive environments. Finally, the case method is used to emphasize ethical self-management, group dynamics and organizational governance, and entrepreneurial processes involved in starting and managing a small business. The course demands that students: use their initiative; develop their analytical, decision-making and interpersonal management skills; and take responsibility for achieving success. (Credit cannot be obtained for both 75-100 and 71-140).

    75-205. Co-op Work Term I
    Supervised experience in an approved career-related setting with a focus on the application of theory and the development of transferable skills. The co-op work experience is designed to provide students with an enriched learning opportunity to integrate academic theory and concepts in an applied setting. (Prerequisite: Student must be enrolled in a co-operative education program. Offered on a Pass/non-Pass basis. Supervised practicum requires the successful completion of a minimum of 420 hours. Students who do not pass the course can not continue in the co-op program.) (Credit cannot be obtained for both 75-205 and 75-401).

    75-290. Fundamentals of Entrepreneurship
    This is a survey course designed to introduce students from all faculties to entrepreneurship as a career option. The entrepreneurial process will be explored through a mix of lectures and case studies. Topics include the identification of profitable business ideas, assessment of business opportunities, entry strategies, marshalling resources, and the start-up process.
    (Prerequisite: 75-100. Business students must also have completed 71-100.)

    75-305. Co-op Work Term II
    Supervised experience in an approved career-related setting with a focus on the application of theory and the development of transferable skills. The co-op work experience is designed to provide students with an enriched learning opportunity to integrate academic theory and concepts in an applied setting. (Prerequisite: Student must be enrolled in a co-operative education program. Offered on a Pass/non-Pass basis. Supervised practicum requires the successful completion of a minimum of 420 hours. Students who do not pass the course can not continue in the co-op program.)(Credit cannot be obtained for both 75-305 and 75-402).

    75-391. New Venture Formation
    Designed for students who choose entrepreneurship as a career option, this course is an in-depth study of the process of drawing the blueprints for a new enterprise including: developing business ideas, developing business concepts, conducting feasibility studies, choosing a legal form or business, writing business plans, identifying and approaching sources of money, raising funds, and putting together a package of resources to start an enterprise. (Prerequisites:
    72-271 and 74-231.)

    75-393. International Business
    This course is designed to provide students with the tools to think globally and manage internationally. This survey course covers a wide range of topics including, the global trade and investment environment, the international firm's cultural, political, and competitive environment, and the management and operations of international firms. The focus throughout the course is on the changes that occur when a firm moves from a domestic focus to a global one. (Prerequisites:
    72-271 and 74-231.)

    75-397. The Law and Business Administration
    A survey of the law pertaining to business administration. Topics include: the legal approach to business problems, contracts, sale of goods, bills of exchange, agency, bailment, real property, partnerships, corporations, and bankruptcy.
    (Prerequisite: 71-243.)

    75-405. Co-op Work Term III
    Supervised experience in an approved career-related setting with a focus on the application of theory and the development of transferable skills. The co-op work experience is designed to provide students with an enriched learning opportunity to integrate academic theory and concepts in an applied setting. (Prerequisite: Student must be enrolled in a co-operative education program. Offered on a Pass/non-Pass basis. Supervised practicum requires the successful completion of a minimum of 420 hours. Students who do not pass the course can not continue in the co-op program.) (Credit cannot be obtained for both 75-405 and 75-403).

    75-490. Strategy in the Global Business Environment
    This course builds on the basic knowledge provided in 75-393 to provide students with an in-depth appreciation of global management issues. The course focuses on developing and implementing global strategies. This includes a detailed analysis of the international environment and the forces that determine global effectiveness, as well as consideration of different forms of entry available to firms and the specific factors that must be addressed to implement global strategies successfully. (Prerequisite: 75-393.)

    75-491. Special Topics in Strategic Management and Entrepreneurship
    This is an advanced course designed to examine, in-depth, the strategic issues facing business decision makers. Coverage will vary to reflect the contemporary issues and concerns of today's executives. (May be taken for credit twice if content is different.) (Prerequisite: fourth year standing
    and consent of the instructor.)

    75-493. Field Study in Strategic Management and Entrepreneurship
    In this course, teams of students study an actual firm focusing on identifying the strategic issues facing the firm, the needed strategic plans for addressing them, and the implementation of such plans. Students pursuing the entrepreneurial option can also take this course to finalize the prototype for the business they intend to start. (Prerequisite: Semester 7 or Semester 8 standing.)

    75-495. Independent Study in Strategic Management and Entrepreneurship
    Under faculty supervision, students undertake an individualized program of independent study to pursue, in great depth, a topic in strategic management or entrepreneurship where they can apply the knowledge gained in prior courses. (May be taken for credit twice if content is different.) (Prerequisite: consent of instructor
    and Area Chair.) (May be taken for credit as either 75-494 to a maximum of two times, or 75-495 to a maximum of two times, or taken once as 75-494 and once as 75-495.)

    75-496. Enterprise Development Consulting
    Students will perform business consulting and market research for local organizations, giving them opportunities to network while applying skills and knowledge learned in the classroom to real life business situations. Semester-long projects covering different business areas are performed in small supervised teams. Weekly class time is a round-table discussion format used for collaboration of ideas and strategy with the rest of the class. Students will be evaluated on participation along with formal reports and presentations regarding the projects. Highly motivated students from a variety of business-related disciplines will make-up the consulting team. (Prerequisites: Approval of instructor.) (Open to Semester 7 and above students only).

    75-498. Strategic Management
    Taught from the perspective of the CEO, this is the capstone course of the B.Comm. Program. It is designed to integrate the knowledge gained in all business courses and focus such knowledge on the central task of managing the firm in its entirety. (Prerequisites: All other required Business courses and Semester 7 or 8 standing for B. Comm. students, or Semester 5 or 6 standing for B. Comm. for University Graduates students.) (Not open to non-Business students.)



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