Bachelor of Business Administration

This course introduces students to the basic accounting cycle including preparation of useful financial statements. Other topics include accounting for cash, receivables, inventory, and payroll.

This course will be of interest to students who wish to pursue a career in business. ACCT 262 is required in both the Accounting and Aboriginal Financial Manager majors of the Business Management two-year diploma and is designed to meet a preparatory course requirement for the Chartered Professional Accountant (CPA) Professional Education Program.

This course is specifically designed for non-accounting majors. This course studies accounting and finance from a managerial perspective. Topics include profitability analysis, cost volume profit analysis, relevant costing, cost allocation, profit planning and cost management, responsibility accounting, capital investments, financial statement analysis, cash flow statements, sources and forms of financing and working capital management.

This course provides students with a practical working knowledge of commonly used accounting software program Sage 50. Students will gain an understanding of using accounting software for the full accounting cycle. Topics covered include accounts receivable, accounts payable, payroll, bank reconciliations and month/year end processing.

This course is an introduction to Canadian taxation. It focuses on the understanding of the nature and structure of the Income Tax Act. Topics covered in this course include liability for tax and rules for computing income, taxable income, allowable deductions and taxes payable for individuals.

This companion course to ACCT 363 completes the introduction to Canadian taxation by focusing on corporate taxation. This course deals with GST, taxation of corporations, corporate reorganizations, partnerships, trusts and estate planning.

This course is designed to help students learn to express organizational problems in mathematical terms. Topics include linear programming; transportation, assignment and transshipment problems; project scheduling (PERT/CPM); inventory and waiting line models; simulation; decision theory; and forecasting. Microsoft Excel will be used for solving various business problems.

This course, along with ACCT 372, is an introduction to managerial finance.  It focuses on the environment in which financial decisions are made, the analysis required to make financial decisions, and the theoretical framework on which the analysis is based.  Topics covered include an introduction to taxation, the Canadian financial system, securities markets, the valuation of securities, capital budgeting, capital structure, the cost of capital, dividend policy, sources of financing, working capital management, international finance, and corporate reorganizations.

This course develops analytical techniques and financial theories used to make optimal decisions in a corporate setting. The course builds on and extends the concepts and tools covered in ACCT 371. Students are exposed to key financial concepts and tools commonly used by managers in making sound financial decisions.

This course starts with a review of the accounting cycle and discussion of accounting concepts and principles.  It is the first half of a two-part course in intermediate-level financial reporting.  Topics covered include a conceptual framework, income statement and retained earnings statement, balance sheet and disclosure notes, cash flow statement, revenue and expense recognition and measurement, current monetary balances, inventory and cost of sales, capital assets, goodwill and deferred charges, amortization and impairment and investments in debt and equity securities.

This course is the second half of a two-part course in intermediate-level financial reporting.  Topics covered include accounting for liabilities, shareholders’ equity, complex debt and equity instruments, corporate income taxes, tax losses, leases, pensions, earnings per share, accounting changes, cash flows, and other measurement and disclosure items.

This course is an introduction to managerial and cost accounting. Topics include: introduction to managerial accounting, building blocks of managerial accounting, cost behavior, cost volume profit analysis, job costing, activity based costing, short-term business decisions, master budget and responsibility accounting, flexible budgets and standard costs, performance evaluation & the balanced scorecard, capital investment decisions and the time value of money.

Covers an advanced level of management accounting in the following subjects; cost classifications & estimations, Cost-Volume-Profit analysis, support department cost allocation, job costing, joint costing, process costing, Indirect cost allocation, ABC costing, absorption costing, budgeting, pricing, standard costs, cost and revenue variances, decision making, relevant costs, linear programming & transfer pricing.

This course covers basic auditing concepts and techniques from the Canadian Auditing Standards including audit planning, assessing audit risk, assessing internal controls, gathering and evaluating audit evidence and audit sampling techniques.  Students will be introduced to the auditors’ professional, ethical and legal responsibilities, and they will examine the role of auditors in society and the importance of professional judgment.  Students will explore audit issues related to transaction cycles such as cash receipts, cash disbursements, payroll and investment/finance.  They will also review reporting requirements and reports under Canadian Auditing Standards, and they will examine compilation and review engagements.

This course covers advanced financial reporting topics.  It builds upon ACCT 373 and ACCT 374 (intermediate financial accounting 1 and 2).  It covers governing standards, investments in equity securities, business combinations, consolidations, intercompany transactions, foreign currency transactions and translations, accounting for not for profits and public sector organizations.

This course gives students a practical guide to understanding the foundations of personal finance, wealth accumulation and financial planning decisions. Thiscourse equipsstudents with the knowledge and tools to understand and plan their personal finances in a rewarding and engaging manner. This course emphasizes practical decision-making in real world scenarios. Students will apply basic conceptsthrough case studies and the development of a personal financial plan.

This course enhancesstudents' financial literacy and putsthem on the path towards a lifetime of financial responsibility and stability.

This course examines the fundamental principles of risk management and the tools for mitigating risk. Students develop the ability to identify risk, measure it and its consequences and take necessary steps to manage risk. Topics include concept of risk, risk management, risk evaluation, basics of insurance, automobile insurance, life and health insurance and commercial insurance.

The objective of this course is to provide the student with a basic understanding of the fundamental components of security analysis and the process of portfolio construction leading ultimately to wealth management. Topics include investment theory, valuation of equity, bonds, money market and derivative instruments, concepts of risk and return and portfolio diversification.

This course provides an overview of management. It covers theory, process and practice of the four fundamental management skills: Planning, Organizing, Leading and Controlling, as well as the role of managers in organizations.

This directed studies course gives students the opportunity to meet learning outcomes relating to business knowledge obtained in a non-academic setting.  Students may undertake in-depth research on a business concept, create and implement a business plan, develop a business project or pursue a specialization not included in College of The Rockies course offerings.

Students may also use this course to recognize learning achievement in other modules.  Students may aggregate certifications received over a series of workshops and courses to the equivalent of a business course based on content and instructional hours.

In this course, the underlying principles and rules of common law are examined together with applicable statute law. Torts are studied, including the making of contracts,  their effect and completion; agency; legal forms of business; contracts of employment; sale of goods; negotiable instruments; methods of securing debt; and bankruptcy law.

In this course students can discover and apply concepts to both explain and influence how people and their organizations work. Specific topics include motivation, perception, personality, emotions, communication, team dynamics, decision making, conflict and negotiation, power and organizational politics, leadership, organizational change and development, organization, and culture.

This Human Resource Management course covers planning, recruitment, selection and placement; job analysis, job description and job evaluation; compensation and performance appraisal plans; employee benefit programs; training and education programs and employee rights, labour relations, personnel planning and evaluation.

This course provides an overview of Canadian business and its interrelationships with society. Course material covers current issues and ethical challenges faced in the world of work, providing the student with practical tools, methods and resources that encourage ethical behavior in and out of the workplace. Concepts covered include stakeholder management, corporate social responsibility and managing ethics from a business and managerial perspective.

This survey course is designed to introduce students to the areas of responsibility of managers of non-profit organizations and is intended to provide a broad overview of the management challenges of the non-profit sector. Topics include scope and function of the non-profit sector; an overview of financial management; human resources management; strategic planning; and marketing functions within the non-profit sector. Specific issues are emphasized, such as accountability, board selection, volunteer management and fundraising.

Sustainable and resilient communities are ones where social, economic, human, environmental and cultural needs and goals are all met. Social enterprises contribute to community development through direct participation in the marketplace and by using the profits produced to support a social purpose. This course introduces the social enterprise concept and challenges students to identify social issues and develop market-driven solutions that benefit all stakeholders. Business planning, leadership and transparent financial reporting are all stressed to ensure social benefits are realized.

When businesses, environmentalists, and the general public differ in their concepts of sustainability, government must wrestle with the challenges of coherent policy development. This course uses readings and case studies to examine the strategies these groups employ to influence government action, whether through lobbying and green advertising or through their own definition of concepts such as sustainable development. Students will also analyze how governments balance differing concepts of sustainability through negotiated adaptation, regulation, and voluntary codes.

This course incorporates principles of leadership and change management with sustainability. The course highlights the essential role leaders play in the success of sustainability initiatives and presents specific leadership strategies that facilitate sustainability implementation. MGMT 307 is relevant for anyone who is interested in managing change, implementing sustainable business practices and/or green initiatives in their organization, or who would like to further develop their leadership skills within the context of organizational change.

In this course, students develop a theoretical foundation for understanding and assessing sustainability in business practices. Students examine the theoretical framework, core concepts and the business case for sustainability.  Activities and readings explore regional and global trends affecting sustainability, such as climate change and increasing stress on global ecosystems, sustainable community development, turbulent markets, disruptive technologies, and the impact of disparity between rich and poor.  Sustainability measurement and reporting systems are compared and evaluated.

This course is designed specifically for hands-on learning in a domestic or international setting. Students undertake a directed study project as an introduction to project management and community development. Students have the opportunity to gain an understanding of the issues facing community and small business development in a domestic or international/intercultural setting.

This course introduces the students to the basics of entrepreneurship and small business management. Students gain an understanding of how to establish and manage a small business. An essential part of the course is the students’ development of research and analysis skills. The application of the knowledge is demonstrated by the student completing a business plan.

This course introduces students to the basics of research methods needed in business and other fields. Students gain an understanding of the importance of business research to managers through providing accurate information for decision making. Students gain insight through analysis of several case studies and a group or individual business research project.

This course is for business and information technology students who wish to understand how organizations use information, information technologies and systems to achieve objectives and create competitive advantages.

This course develops students’ ability to strategically implement sustainable business practices within the value chain of a business and to strategically implement more sustainable business practices. Building on the theory and metrics of sustainability, this course examines how implementation works at the level of operations management. Students review existing practices and consider new challenges that operations managers face when integrating sustainability within their organizations and traditional ways of doing business. Case studies help students analyze how businesses face challenges to be more accountable for the environment and resource consequences of their products, services, and processes; and to integrate environmental, safety, and health concerns with leaner, greener operations, green-product design, and closed-loop supply chains. Case studies also help us explore how new tools of operations management reporting are being applied. An overarching theme in this course is developing leadership to guide change initiatives and future challenges in sustainable operations management.

This is an intensive capstone course intended to pull together all the subjects covered in the Business Administration Diploma Program. This course is designed to involve the student in running a business in a team environment and to show how it all comes together by utilizing a computerized business simulation. Students design and present a business plan to a board of directors; make operating, financial, marketing and human resource decisions; and prepare business reports.

This course enables students to research a problem and plan a field-based, real-world solution. The students develop a thesis or project proposal that builds on work completed in earlier courses and is consistent with general program outcomes. The students identify a research question, choose a theoretical framework or a conceptual model, select an appropriate methodology, and complete a research proposal. The project proposal must incorporate the broad concept of sustainability; consider environmental, economic and social/cultural aspects; and be designed to solve a real problem or introduce a specific change in a business, organization, or community. Project ideas should demonstrate leadership with creative, unique approaches to the field of sustainable business practice.

In this course, students are provided with a supported opportunity to implement the project proposal developed in MGMT 470. Beginning with an instructor-approved comprehensive plan for a project related to some aspect of sustainable business, students comply with research ethics protocol and work within a regular job environment or an arranged practicum situation. Each student maintains a log or diary of field work and collects, analyzes, and discusses data. The project method and implementation varies based on the student’s work-based situation and the nature of the chosen project. The course includes regular scheduled meetings with the instructor and input from the work environment supervisor and co-workers.

This course represents the explicit reflective, evaluative, and presentation component of the sustainable business capstone triad of courses. The goal of MGMT 490 is the integration of student expertise and/or leadership in the area of sustainable business practice, and the presentation of achievement. Students write a comprehensive business report or thesis and compose a personal code of ethics. Skills and knowledge developed are also communicated in a formal presentation and a website or professional portfolio.

To gain an overview of the marketing process as it applies to marketing products and/or services in public, private and not-for-profit organizations. At the end of the course, the students will recognize the seven P's of marketing and the interrelationships between marketing and overall business practices. This course provides an introduction to other more advanced courses in the College of the Rockies Business Management program.

This course is a study of the many influences on the consumer's purchasing decisions. Topics covered include economic, demographic, cultural, social, and reference group influences. The emphasis is on understanding the customer, the concepts underlying target marketing and market segmentation.

The purpose of this course is to gain an overview of the marketing communications process as it applies to marketing in organizations. At the end of the course the student understands the interrelationships between business performance and marketing communications.

This course exposes students to the intricate components of the professional selling function. Students get the opportunity to explore the significance of selling in marketing and its contribution to organizational success. Topics include prospecting clients, following leads, selling dialogue, communication skills, leveraging on unique selling points to deliver earnings commitment, and the benefits of maintaining customer relationship.

This course helps students gain an advanced view of strategic marketing, planning and management. This course is intended to expand the students’ understanding of how to identify alternatives and make sound marketing decisions.

* CAFM courses taken through AFOA Canada.

*CAFM courses taken through AFOA Canada.

*CAFM courses taken through AFOA Canada.

This course presents the written and oral communication strategies required in any workplace environment. Students gain practical experience that centers on gathering, summarizing and critically assessing information to produce professional documents. Students will also gain a better understanding on how basic design elements enhance the readability of workplace documents and online communication. This course also focuses on helping students develop speaking skills appropriate to informal and formal presentations and interviews.

This course allows students to develop knowledge and skills in the field of information technology. Students will explore the operation and application of professional productivity software.  Students use four applications of the Microsoft Office 2016 suite: Word, Excel, Access and PowerPoint.  The theory component develops a broad and general understanding of current computer technology, methods and models.

This course examines information systems theory and utilizes computer technology. Students will explore the application of technology in organizations. Students will investigate information systems, evaluate organizational needs, and develop effective solutions. Security, legal and ethical issues will be examined along with characteristics of professional administration. Microsoft Office applications, including Word, Excel, PowerPoint, Access and Outlook, will be utilized to create effective business artifacts and fulfill organizational needs.

This course deals with the economic principles that govern the individual segments of the economy. Topics include supply and demand, price elasticity, utility, cost of production, perfect and imperfect market structures, theory of production, the demand for factors, and the pricing of factors. Some current business situations are discussed.

This course presents the economic principles that govern the behaviour of the nation’s economy. Topics include production possibility, supply and demand, national income analysis, money and banking, fiscal and monetary policy, and international trade. Current Canadian economic problems are discussed.

This course deals with quantitative strategies to assist management decision-making. Topics covered include economic optimization, demand and demand estimation, forecasting techniques, production functions, cost analysis and estimation, the perfectly competitive, monopoly, monopolistically competitive and oligopoly market structures, pricing practices, and evaluating risk. Basic differentiation techniques are introduced. This course may appeal to those students wishing to transfer to a commerce or business administration degree program or those who wish to learn about this managerial application of microeconomic principles.

English 100 focuses on composition for academic purposes and develops a student’s ability to write clearly and effectively. Students also learn the fundamentals of critical thinking, persuasive writing techniques (including rhetorical appeals and devices), scholarly research, and academic reading.

This course is intended for students who require an appreciation of higher mathematics, but don’t require calculus. MATH 101 stresses a logical and critical thinking approach while investigating the following topics: an introduction to matrices and to linear algebra; linear programming and the Simplex method; set theory, counting techniques and probability; and introduction to statistics; and Markov Processes.

This course is intended for students who are pursuing a Bachelor of Science degree. Topics include: functions, limits, continuity, derivatives, their interpretation, differentiation rules, techniques of differentiation, implicit differentiation, inverse functions, exponential functions, logarithms, applications of differentiation such as linear approximations, Newton’s method, related rates, analysis of graphs, and optimization, the Mean Value Theorem, definite and indefinite integrals, integration by substitution, Riemann sums, and applications of integration.

Calculus is a necessary step in any career in the sciences including Biology, Chemistry, Commerce, Computer Science, Engineering, Geology, Mathematics, Medicine, and Physics. It is also useful in any field which uses Statistics to analyze data.

This course emphasizes the mathematics required in general business processes. It begins with a brief review of arithmetic and algebra. These skills are then applied to business situations requiring the use of percentages, markup, simple interest and compound interest. The emphasis is on applied business mathematics and the use of a hand-held business calculator. This course is designed to prepare students for the mathematical and analytical applications required in subsequent business and economics courses.

This course introduces the fundamental ideas of statistics and can be applied to any discipline. Topics include: collection, description, and presentation of data; calculating central tendency and dispersion; probability and statistical inference; hypothesis testing (means, proportions, variances, one and two samples); correlation and regression; decision making and sampling, Goodness of Fit Tests, and Contingency Tables.