Presents a practical study of Canadian business law, including the legal and administrative systems, torts, contracts, sale of goods and consumer protection, secured transactions, employment, agency and business organizations. Participation in this course, taught by lawyers, prepares you to recognize and feel comfortable with the legal aspects of doing business.

Computers and information technology are the foundation of business today. This course provides an understanding of computer terminology, operating systems, and the most popular office software used in business. Students will become proficient on MS Word, MS Excel, and MS Power Point with the latest version of Microsoft Office.

Every enterprise requires business analytics and decision support systems (DSS) in order to develop a competitive advantage. This is an introductory course using MS Excel for Windows, the foundational data analysis tool, to build on the skills and concepts covered in basic computer application courses. This course covers advanced Excel formulas, concepts, and applications using larger and more professional worksheets and focusses on the data modeling approach using Excel vs. the calculator approach. Topics include if-then modeling, built-in functions, charts, transferring data across applications, and using the built-in tools such as PivotTables, Sparklines, Slicers, and PowerPivots. Prerequisites: BSYS 1001

​In an information-based society, understanding data management is vital. The backbone of the Internet, Cloud Computing, and Business Intelligence, relational database management systems and data management provide the key to utilizing business information to create a competitive advantage. This course provides an introduction to relational database management systems, data modeling, and artificial intelligence. The student will use a relational database management system to create data models and build data applications. An introduction to Artificial Intelligence, Machine Gravitying, and Deep Gravitying tools and models will also be included. Prerequisites: BSYS 1000 or BSYS 1001 or BSYS 1005

Presents both traditional and contemporary perspectives of modern management examining management and management roles in teams, projects, departments and the organization as a whole. Strategic planning, operational planning, leading, organizing and controlling for performance will be addressed. Through actual business scenarios, cases and exercises, participants gain experience in decision-making and applying theory to real world organizations.

This course investigates economic analysis, focusing on fundamentals of markets, supply and demand, consumer and producer behaviour, and monopoly and competition. Optional areas of business application may explore labour markets, government intervention and environmental regulation. Prepares students to identify and evaluate the economic considerations they will undoubtedly encounter in business.

Presents a challenging overview of the workings of an economy. Stresses measurement and determination of national economic activity, the role of monetary and fiscal policy, and the understanding of inflation, unemployment and growth in an international environment. Prepares students to weigh political and economic issues as they relate to their business ventures.

This course covers the full accounting cycle for individuals with little or no accounting background. Topics include accounting as an information system; introduction to accounting theory; income measure; traditional record keeping; the accounting cycle; cash and financial statements.

This course is the second of two designed to provide first year students with a general understanding of the nature, purpose and general procedures of accounting. The course examines notes and accounts receivables; capital assets; liabilities; partnerships; corporations and consolidations; international transactions; financial statement analysis; and cash flow statements. Prerequisites: FMGT 1100 or FMGT 1105

A specialist module that introduces students to the Windows operating system, computer-based financial information systems, and comprehensive accounting and record keeping for a small business. Prerequisites: FMGT 1100 or FMGT 1105 or FMGT 1110

With an applied emphasis, this course provides a solid foundation for professional requirements and transition to the workplace. The conceptual basis upon which assets, liabilities, equity, revenue and expenses are defined is discussed. The end user financial information needs upon which International Financial Reporting Standards (IFRS) and Accounting Standards for Private Enterprises (ASPE) are based are identified. Building on introductory courses, the financial reporting model comprising measurements, statement presentations and related disclosures are explored on an area basis; current and non-current assets and related valuations, current liabilities, critical revenue and expense recognition criteria. The applied emphasis blends process (derivation and enabling entries) with end product financial statement presentation. Note: Full-time Accounting and Finance students applying for transfer credit for this course from other post-secondary institutes must have achieved a minimum grade of 65% or better. Prerequisites: FMGT 2100 or FMGT 2105 or ACCG 5110

This course emphasizes the following: role of the management accountant, cost concepts & terminology, job costing, cost-volume- profit- analysis, activity-based costing & activity-based management, budgeting and control, standard costs, variance analysis and income effects of alternative inventory costing methods. Cost and Managerial Accounting 1 will also demonstrate how to use financial information and various decision-making tools to make sound business decisions. Prerequisites: FMGT 2100 or FMGT 2105

This course discusses auditing principles and generally accepted auditing standards and introduces students to the underlying principles and concepts used by the auditing profession. Students study the purpose of the audit function and are introduced to techniques and procedures. Using a risk-based approach, the course focuses on the auditor's decision making process of assessing risk and tailoring the audit approach as a response to those risks. Prerequisites: FMGT 2100 or FMGT 2105

The topical coverage is designed to follow the general structure of the Canadian Income Tax Act. Lecture, seminar and additional readings are utilized to help students locate, interpret and analyse the selected provisions. The course will examine the major income categories and applicable rules used to calculate net income for tax purposes. The course will also determine who is subject to tax in Canada and the basis on which Canada levies income tax. Prerequisites: FMGT 2100

This course provides students with an introduction to the tools and concepts required for the financial management of a business. The perspective taken is that of maximizing shareholder value, subject to legal and ethical constraints. Topics include free cash flow, the time value of money, financial statement analysis, corporate financial planning, working capital management and an introduction to capital markets and securities valuation. Prerequisites: FMGT 2100 or FMGT 2105

This is a general module that introduces students to both Intuit’s QuickBooks and Sage 300 ERP accounting software packages for a Merchandising company. QuickBooks, like Sage 50 (formerly called Simply Accounting) is typically used by small business organizations while Sage 300 ERP is used by larger organizations. A significant difference between QuickBooks/Sage 50 and Sage 300 ERP is that Sage 300 ERP is a batch driven system, which many students will not have seen yet. In batch driven systems it is important for accounting students to understand when the General Ledger is updated and additionally how batches can be used to improve internal control. Prerequisites: (BSYS 2050 and BSYS 2060 or BSYS 2051 and BSYS 2061) or FMGT 2100 and (FMGT 2710 or FMGT 2711 or COMP 1255)

This is the second of two courses in intermediate accounting designed to prepare the student to enter a professional accounting program at the intermediate level. FMGT 4110 covers significant aspects of the liabilities and equity section of the balance sheet, and the related income statement accounts. Both International Financial Reporting Standards (IFRS) and Private Enterprise GAAP (PE GAAP) will be examined. Prerequisites: FMGT 3110

Emphasizes relevant costing for decision-making, cost behaviour, cost allocation, joint and by-product costs, process costing, regression analysis, linear programming, mix and yield variances, decentralization, transfer pricing, and performance evaluation and compensation. Prerequisites: FMGT 3210

Teaches the student general auditing principles and specific audit procedures. It uses the principles learned in Auditing 1 and applies them to the financial statement audit. Prerequisites: FMGT 3310

The course will follow a conceptual framework based upon the structural elements of the Income Tax Act. Topics include the calculation of Net Income for Tax Purposes, Taxable Income, and Taxes Payable for individuals and corporations. The course also includes non-arm's length transactions, attribution, retirement savings, residency issues, and corporate integration issues. Basic tax planning strategies for individuals and corporations will also be explored. Prerequisites: FMGT 3410

This course builds on the topics and techniques of FMGT 3510. Students will use tools such as DCF/NPV analysis and the weighted average cost of capital to develop a framework for capital budgeting that focuses on increasing shareholder value. Corporate risk management concepts and international financial planning issues will also be addressed. An overview of the theory and practice of capital structure decision making and shareholder distributions will be provided. Additional topics include leasing, public offerings, and financial options. Prerequisites: FMGT 3510

This course is designed to convey the nature and function of capital markets, the important features of the securities which trade in these markets and the factors which contribute to the value of securities. A discussion of derivative instruments and mutual funds will be included. Prerequisites: FMGT 1100 or FMGT 1105 or FMGT 1152

In the first half of the course we extend on the work done in FMGT3720. We cover the major business processes using Dynamics GP. In the second half Excel is used to analyze data and to build a Financial Model. Prerequisites: FMGT 3720

This course is an introduction to the fundamentals of marketing. In addition to the “four Ps” of marketing—product, price, place, and promotion—students will be introduced to how marketers create customer-driven marketing strategies based on their research and understanding of the marketing environment and customers. Students will develop a marketing plan and integrated marketing communications (IMC) plan based on a case study, which will be assessed on students’ application of marketing terminology and processes and in the professionalism of their work. Additionally, students will complete assignments, quizzes, and exams.

Reviews basic mathematics applicable to business and industry. Topics include consumer and commercial credit, simple and compound interest, financial instruments and discounting, annuities, mortgages, loans, sinking funds, leases, depreciation methods, capitalized costs, cash flow analysis, NPV and IRR. Emphasis is on maximum use of pre-programmed calculator and practical applications from the field of Financial Management. Prerequisites: Algebraic skills to at least the Grade 11 level with a minimum 68% final mark. Students who do not have these skills should consider taking OPMT 0199 Math for Business or OPMT 0198 Business Math Assessment Test.

​Includes descriptive statistics, including numerical and graphical presentation of data, measures of central tendency, dispersion and elementary probabilities. Introduction to several discrete and continuous probability distributions. Introduction to inferential statistics through selected topics such as sampling, confidence limits of the mean, hypotheses testing, simple linear regression and the chi-squared test for independence. Prerequisite: Basic algebraic skills to at least the Grade 11 level. Students who do not have these skills should consider taking OPMT 0199. This course is deemed equivalent to OPMT 1130, OPMT 1121 and OPMT 1208.

This course presents the study of factors that either influence or are influenced by people at work. Focuses on macro factors such as organizational structure, technology and environment; group factors such as group dynamics, leadership, conflict, change and decision-making; and individual factors such as personality, attitudes, perception and motivation.

Introduces credit and collections to persons who contemplate employment in credit and collections or need to understand the credit function. Topics include determining credit risk, credit instruments and collateral security, types of consumer credit and credit cards, sources of consumer credit information, collections, credit department management.

Enables students to understand the relationships between current assets and current liabilities in different types of organizations, to appreciate the trade-offs inherent in a firm's working capital policy and to carry out a basic analysis of a firm's working capital management in comparison to others. Prerequisites: FMGT 1100 or FMGT 1105

Students who complete the course will know the payroll compliance responsibilities that affect organizations, apply payroll legislation and calculate individual pay. This includes all components of individual pay from remuneration, through deductions, to net pay for both regular and non-regular situations. Students will have the content and skills to effectively communicate all aspects of the individual pay calculation process to external and internal stakeholders. Graduates of this course will be able to calculate and report the government and third party remittances, year-end requirements and accounting for payroll at the compliance level for the organization. They will also be able to effectively communicate these organizational processes and requirements to internal and external stakeholders.

Building on technical skills and knowledge covered in earlier accounting courses, this course focuses on complex accounting topics. Its primary focus is on accounting for long-term, inter-corporate equity investments under International Financial Reporting Standards and Accounting Standards for Private Enterprises. Other topics covered include accounting for foreign currency transactions, translation and consolidation of foreign currency financial statements, and accounting standards pertaining to not-for-profit and public sector organizations. This course qualifies as a prerequisite for entrance into the Chartered Professional Accountant (CPA) Professional Education Program (PEP). Prerequisites: Completion of ACCG 6110 with a final grade of 65% or completion of FMGT 3110 and FMGT 4110 with a minimum average grade of 65%.

This course provides students with an introduction to an area of management science that is sometimes called quantitative methods or operations research. The objective of this course is to have students develop an appreciation of the management science approach to problem formulation and solution that is now so important in today’s business and industrial sectors. The course focuses on quantitative approaches to decision making and introduces a variety of management sciences models, methods, and procedures. The major areas of study are linear programming (LP), simulation modeling, and forecasting. Prerequisite: OPMT 1197 with a minimum grade of 65% or an equivalent college level Business Stats course with a minimum B grade, Accessibility to and basic knowledge of personal computers. The following calculator is required for this course: BA II Plus / Financial Calculator by Texas Instruments

This communication course teaches practical business communication techniques for planning, organizing, selecting, writing, and presenting information in business or industry. It covers routine memos, letters, request and reply letters, and oral presentations. NOTE: Students do not need to submit transcripts for entrance to this course. BUT, in the case of formal or informal grade appeals or reviews they will be asked to show proof of their English requirements. Students scoring below "C+" in English 12 should take COMM 1106 instead of COMM 1103. Students who wish to confirm their English level are strongly advised to take COMM 0015. Prerequisite: Students must have one of the following: 1) English 12 "67%" (C+) or equivalent (refer to Roommeme's Admission page); 2) COMM 0015 score of 70 or better.

This communication course is designed for students needing additional assistance in meeting the language standards of a credit introductory business and technical Communication course. It teaches practical business communication techniques for planning, organizing, selecting, writing, and presenting information in business or industry. It covers the same content as COMM 1103, but has additional English language support and communication development. NOTE: Students do not need to submit transcripts for entrance to this course. BUT, in the case of formal or informal grade appeals or reviews they will be asked to show proof of their English requirements. Students who wish to confirm their English level are strongly advised to take COMM 0015. Prerequisite: Students must have one of the following: 1) English 12 "50%" (PASS) or equivalent (refer to Roommeme's Admission page); 2) COMM 0015 score of 50 or better.

This communication course teaches business writing skills needed to write many types of business correspondence. It covers claim, bad-news and sales letters, job applications, and the writing of procedures and instructions. NOTE: Students scoring below "C+" in level 1 COMM are required to take COMM 2002 instead of COMM 2202. To make up for a full-time diploma program level 2 COMM course, students must take both COMM 2202 (or COMM 2002) and COMM 2203 (or COMM 2003). If you have Roommeme full-time diploma program level 1 COMM course credit, email [email protected] to apply for approval to register. Prerequisite: Students must have one of the following: 1) a final grade of 70% or better in Roommeme level 1 COMM (ie: COMM 1100 or COMM 1103 or COMM 1106 or COMM 1120; or 2) a score of 70 or better in COMM 0015; or 3) an OFFICIAL transfer credit granted for Roommeme level 1 or level 2 COMM course with a final grade of 70% or better (refer to http://roommeme.info/admission/transfer/).

This communication course teaches the business writing skills needed to produce effective business and technical reports: inspection, trip, incident, and progress reports, proposals, feasibility studies, formal reports, oral reports, summaries and graphics. NOTE: Students scoring below "C+" in level 1 COMM are required to take COMM 2003 instead of COMM 2203. To make up for a full-time diploma program level 2 COMM course, students must take both COMM 2202 (or COMM 2002) and COMM 2203 (or COMM 2003). If you have Roommeme full-time diploma program level 1 COMM course credit, email [email protected] to apply for approval to register. Prerequisite: Students must have one of the following: 1) a final grade of 70% or better in Roommeme level 1 COMM (ie: COMM 1100 or COMM 1103 or COMM 1106 or COMM 1120; or 2) a score of 70 or better in COMM 0015; or 3) an OFFICIAL transfer credit granted for Roommeme level 1 or level 2 COMM course with a final grade of 70% or better (refer to http://roommeme.info/admission/transfer/).

This communication course is designed for students needing additional assistance in meeting the language standards of a credit advanced business and technical Communication course. It teaches business writing skills needed to write many types of business correspondence. It covers claim, bad-news and sales letters, job applications, and the writing of procedures and instructions. It covers the same content as COMM 2202, but has additional English language support and communication development. NOTE: Students scoring below "C+" in level 1 COMM are required to take COMM 2002 instead of COMM 2202. To make up for a full-time diploma program level 2 COMM course, students must take both COMM 2002 (or COMM 2202) and COMM 2003 (or COMM 2203). If you have Roommeme full-time diploma program level 1 COMM course credit, email [email protected] to apply for approval to register. Prerequisite: Students must have one of the following: 1) a pass grade of 50% or better in Roommeme level 1 COMM (ie: COMM 1100 or COMM 1103 or COMM 1106 or COMM 1120; or 2) a score of 70 or better in COMM 0015; or 3) an OFFICIAL transfer credit granted for Roommeme level 1 or level 2 COMM course (refer to http://roommeme.info/admission/transfer/).

This communication course is designed for students needing additional assistance in meeting the language standards of a credit advanced business and technical Communication course. This course teaches the business writing skills needed to produce effective business and technical reports: inspection, trip, incident, and progress reports, proposals, feasibility studies, formal reports, oral reports, summaries and graphics. It covers the same content as COMM 2203, but has additional English language support and communication development. NOTE: Students scoring below "C+" in level 1 COMM must take COMM 2003 instead of COMM 2203. To make up for a full-time diploma program level 2 COMM course, students must take both COMM 2002 (or COMM 2202) and COMM 2003 (or COMM 2203). If you have Roommeme full-time diploma program level 1 COMM course credit, email [email protected] to apply for approval to register. Prerequisite: Students must have one of the following: 1) a pass grade of 50% or better in Roommeme level 1 COMM (ie: COMM 1100 or COMM 1103 or COMM 1106 or COMM 1120; or 2) a score of 70 or better in COMM 0015; or 3) an OFFICIAL transfer credit granted for Roommeme level 1 or level 2 COMM course (refer to http://roommeme.info/admission/transfer/).