Bachelor of Business Administration
Course Descriptions

The baccalaureate degree is awarded to students completing 120 credits including foundational courses in business, liberal arts and sciences, upper level business specialization courses and a capstone project in sustainability.

Our academic advisors are available to help you choose the combination of courses to fit your education goals.

Aboriginal Studies

ABFM 224 (BUAD 114) Aboriginal Strategy and Decisions
This course focuses on the role of a financial manager and the ability to make sound and informed decisions as the Aboriginal organization seeks to attain high performance. The key processes in attaining high performance are: strategic management, performance management; and effective decision making. These processes are thoroughly discussed in this course, and students are invited to apply them to their organization. Available through AFOA Canada.

ABFM 225 (BUAD 225) Values and Ethics in the Aboriginal Workplace
This course provides participants with a broad based understanding of maintaining good values and ethics within the Aboriginal workplace. It also covers business ethics, human resource management fundamentals, and types of ethical situations, the role of managers as well as ethics in financial administration. Available through AFOA Canada.

 ABFM 226 (BUAD 226) Aboriginal History and Developments
This course examines the current issues, developments and concepts affecting Aboriginal peoples in Canada. This course is designed to give you the opportunity to expand your knowledge of: the history of relations between Aboriginal and non-Aboriginal societies, and their institutions; current issues, both within Aboriginal communities and with regard to the relationship between Aboriginal and non-Aboriginal societies and governments; and the unique context of these histories, and current realities and initiatives, considering Aboriginal culture. Topics include: historical and contemporary relationships; Aboriginal spirituality; organizational structures and stakeholders; decision-making and accountability; social interactions; and economic activity.  Available through AFOA Canada.

ABFM 429 (BUAD 290) Aboriginal Human and Fiscal Issues
This course examines some of the issues a human resources officer may face when working in an Aboriginal context. It offers participants the opportunity to acquire the essential skills and knowledge needed to ensure that their organization hires, trains, and retains desired personnel. Through this course, participants will also gain the skills and knowledge that will enable them to better identify, review, and address some of the fiscal challenges of an Aboriginal Financial Officer. The framework for course discussions is current initiatives – both at the national and professional level – addressing issues related to the present fiscal relationship between Aboriginal governments and the Canadian state, with particular attention given to issues related to accountability.  Available through AFOA Canada.



ACCT 261 (BUAD 101) Accounting 1
In this first semester of a two-semester course in accounting, the students are introduced to the basic accounting cycle including preparation of useful financial statements. Other topics include accounting for cash, receivables, inventory, and payroll.

ACCT 262 (BUAD 102) Accounting 2
This course is a continuation of ACCT 261. This course includes capital assets, liabilities, partnerships, corporations, cash flow, and financial statement analysis. This course also provides an introduction to computerized accounting.

ACCT 264 (ACCT 263) Finance for Non-Accountants
This course is designed to teach non-accounting majors to understand the basic concepts of finance, to have a good understanding of financial analysis, improve their decision-making skills and apply the theory of finance to solve business problems.  Topics include preparation of cash flows statement, financial statement analysis, profit planning, working capital management, budgeting, cost of capital, capital structure, time value of money, and business valuation.

ACCT 265 (BUAD 209) Managerial Accounting and Finance for Non-Accountants
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.

ACCT 342 (formerly BUAD 223) Government Accounting
This course introduces students to government accounting, fund accounting and how governments are different.

ACCT 363 (BUAD 233) Introduction to Taxation I
This course, along with ACCT 364, 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 course will be of interest to students who wish to pursue a career in business. It is also transferable to professional accounting associations and to various university business degree programs.

ACCT 364 (BUAD 220) Introduction to Taxation 2
This course is a continuation of ACCT 363, and completes the introduction to Canadian taxation. This course deals with a number of special income tax issues such as deferred income plans, business income, capital cost allowance, capital gains, consumption taxes, and taxation of corporations, partnerships, trusts, and non-residents. This course will be of interest to students who wish to pursue a career in business. It is also transferable to professional accounting associations and to various university business degree programs.

ACCT 369 (BUAD 220) Quantitative Methods in Business
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. The Management Scientist software and Microsoft Excel will be used for solving various business problems.

ACCT 371 (BUAD 201) Managerial Finance 1
This course, along with BUAD 202, 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.

ACCT 372 (BUAD 202) Managerial Finance 2
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 BUAD 201.  Students will be exposed to key financial concepts and tools commonly used by managers in making sound financial decisions.

ACCT 373 (BUAD 203) Intermediate Accounting 1
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 accounting.  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.

ACCT 374 (BUAD 204) Intermediate Accounting 2
This course is the second half of a two-part course in intermediate-level financial accounting.  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 and financial statement analysis.

ACCT 375 (BUAD 205) Management Accounting 1 
This course starts with an introduction to cost terms and discusses the purposes of cost accounting. It is the first half of a two part course in cost and management accounting.  Topics covered include cost-volume-profit analysis, job costing, activity-based costing, master budgets, flexible budgets and variances, income effects of alternative inventory costing methods and process costing.

ACCT 376 (BUAD 206) Management Accounting 2
This course is the second half of a two-part course in cost and management accounting. Topics covered include cost behaviour, relevant costs, pricing decisions, cost management, corporate strategy, cost allocation, sales variances, the cost of quality, inventory management, JIT, transfer pricing, and performance measurement.



COMC 102 Advanced Professional Communication
This course expands on the writing skills learned in COMC 101 or ENGL 100 and introduces the art of oral communication. The course presents functional communicative strategies that can be used in any workplace environment. Students gain practical experience through engaging and relevant activities and assignments that centre on gathering and summarizing information to produce successful proposals and reports, designing clear visuals with graphic illustrations and developing speaking skills appropriate to informal and formal presentations and interviews.

ENGL 100 English Composition
English 100 focuses on composition for academic purposes and develops a student's ability to write clearly and effectively. Students learn the fundamentals of critical thinking, scholarly research, and academic reading.



COMP 153 Introduction to Data Processing
This course allows students to develop skills in the operation and applications of Professional Productivity Software for the PC. Students use the four applications of the Microsoft Office 2007 suite: Word, Excel, Access and PowerPoint. The theory component develops a broad and general understanding of current computer technology.

COMP 154 Computer Applications in Business
Provides the students with knowledge and skill to use two popular business software packages: Excel 2007 and Access 2007. Students build on their basic Excel 2007 skills to create intermediate to advanced spreadsheets to organize data, complete calculations, graph data and analyze data. Access 2007 is presented at an introductory to intermediate level to create and maintain data tables, retrieve data and formulate queries, forms and reports. Some theory of database design and table relationships is also presented; plus the different methods of data import and export between Excel and Access.



ECON 101 Microeconomics
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.

ECON 102 Macroeconomics
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.

ECON 207 Managerial Economics
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.



MGMT 204 (BUAD 104) Principles of Management
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.

MGMT 208 (BUAD 208)Special Topics in Business
This directed studies course gives students the opportunity to meet learning outcomes relating to business knowledge obtained in a non-academic setting. For example, 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 offerings. Students may also use this course to recognize learning achievement in other modules. For example, 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. 

MGMT 212 (BUAD 112) Business Law
In this course, the underlying principles and rules of common law are examined together with applicable statute law. Torts; 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 are studied.

MGMT 216 (BUAD 216) Organizational Behaviour
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.

MGMT 302 (BUAD 222) Human Resource Management
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; employee rights, labour relations, and personnel planning and evaluation. 

MGMT 303 (BUAD 224) Business Ethics
This course examines the ethical aspects of individual and corporate decision making and points to the importance of ethical behaviour in business. The course materials cover current issues and ethical challenges faced in the world of work and provide the student with practical tools, methods and resources that encourage ethical behaviour in and out of the workplace.

MGMT 304 (BUAD 302) Introduction to Non-Profit Management
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.

MGMT 305 Social Enterprise
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.

MGMT 306 Politics of Sustainability Sustainability, avidly embraced by business, but strongly derided by environmentalists, is a difficult policy area for government because it cannot totally satisfy business's demands. Obviously, to do so, three factors must be considered: 1) the political objectives of both groups, 2) the strategies employed for achieving them, and 3) their successes. Over time, negotiated adaptation, regulation, and voluntary codes have been developed to incorporate business concerns into environmental policy, developments best examined via specific case studies.

MGMT 307 Leading Sustainability
This practical course incorporates principles of leadership and change management with sustainability. This course highlights the essential role leaders place in the success of sustainability initiatives and presents specific leadership strategies that facilitate sustainability implementation. Examples of leadership strategies relevant to sustainability implementation include creating a vision, strategically aligning with corporate goals, communicating across the organization, changing corporate culture and mindset, and using reward systems and evaluation and control to ensure long term success.

MGMT 310 Sustainability Theory and Metrics
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, including 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.

MGMT 311 (BUAD 228) Self-directed Study in International Business
This course is designed specifically for hands-on learning in an international setting. Students undertake a directed study project as an introduction to international project management and community development. Students have the opportunity to gain an understanding of the issues facing community and small business development in an international/intercultural setting.

MGMT 316 (BUAD 136) Entrepreneurship and Small Business Management
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. 

MGMT 318 (BUAD 212) Research Methods
This course introduces the student 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 business research project. 

MGMT 410 (BUAD 410) Managing Sustainable Operations
Building upon the theory and metrics of sustainability, this course will examine how implementation works at the level of operations management. Students will review existing practices and consider new challenges that operations managers face when integrating sustainability within their organizations and traditional ways of doing business.

MGMT 411 (BUAD 299) Business Management Review
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 a business plan; present their plan to a board of directors; make operating, financial, marketing and human resource decisions; and prepare business reports. 

MGMT 470 (BUAD 470) Sustainable Business Project Development and Research
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, comply with research ethics protocol. 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. 

MGMT 480 (BUAD 480) Sustainable Business Project Implementation
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 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. 

MGMT 490 (BUAD 490) Sustainable Business Project Evaluation and Presentation
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.



MKTG 281 (BUAD 105) Principles of Marketing
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 should understand the four Ps of marketing, Price, Place, Promotion and Product; and the interrelationships between marketing and overall business practices. This 45-hour course provides an introduction to other more advanced courses in the College of the Rockies Business program.

MKTG 283 (BUAD 213) Consumer Behaviour
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.

MKTG 289 (BUAD 229) Integrated Marketing Communications
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 students will understand the interrelationships between business performance and marketing communications.

MKTG 291 Professional Selling
This course is a practical application of the fundamentals of the selling process. Emphasis is placed on prospecting, qualifying, up selling, marketing and communication skills. Sales research, planning, organization and analysis skill development will be practiced.

MKTG 385 (BUAD 215) Strategic Market Management
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.



MATH 101 Finite Mathematics 1
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 linear algebra, linear programming, the simplex method, set theory and counting, an introduction to probability and statistics, and game theory.

STAT 106 Statistics
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.

MATH 111 Business Mathematics
This mathematics 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, mark-up, simple interest, and compound interest. The emphasis is on the mathematics of finance 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.

MATH 113 Calculus for Commerce and Life Sciences I
Math 113 can be taken by any student aspiring to learn about calculus but is intended for students who are studying Biology, Psychology or Commerce. The focus of the course is derivatives and their applications in these fields. Topics include: functions, limits, continuity, and the Intermediate Value Theorem; first and second derivatives of functions including logs, exponentials and trig functions; linear approximation, Newton's Method, optimization problems and curve sketching; anti-derivatives, substitution, and areas between curves. At least two of the following topics are included: derivatives of inverse trig functions, related rates, probability and statistics, matrices and Gaussian elimination; related rates, partial derivatives and Lagrange Multipliers.