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.

Available Business Courses include the following:

ABFM 224 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 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 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 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 Introductory Financial 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 Introductory Financial 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 265 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 350 Accounting Software Applications

This course provides students with a practical working knowledge of commonly used accounting software programs, Sage 50 and Caseware. 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.

ACCT 363 Taxation 1

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.

ACCT 364 Taxation 2

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.

ACCT 369 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 Corporate Finance 1

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.

ACCT 372 Corporate 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 ACCT 371. Students are exposed to key financial concepts and tools commonly used by managers in making sound financial decisions.

ACCT 373 Intermediate Financial Reporting 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 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.

ACCT 374 Intermediate Financial Reporting 2

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.

ACCT 375 Introductory Management Accounting

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 & responsibility accounting, flexible budgets and standard costs, performance evaluation & the balanced scorecard, capital investment decisions and the time value of money.

ACCT 376 Intermediate Management Accounting

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.

MGMT 204 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 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 course 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 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 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 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 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 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

Social Enterprises contribute to building healthy communities through direct participation in the marketplace. This course will introduce the Social Enterprise concept and will challenge students to identify social issues and develop market driven solutions to 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. As well, attention needs to be paid to sustainable development as well as green advertising and corporate lobbying, other topics essential to an understanding of the politics of sustainability.

MGMT 307 Leading Sustainability

This course is a practical course that incorporates principles of leadership and change management with sustainability. This course highlights the essential role leaders play 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 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 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 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 320- Management Information Systems

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.

MGMT 410 Managing Sustainable Operations

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 upon 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.

MGMT 411 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 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 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 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 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 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 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 385 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.

Non-Business courses available:

COMC 102 Advanced Professional Communication

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.

COMP 153 Introduction To Data Processing

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.

COMP 154 Computer Applications in Business

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.

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.

ENGL 100 English Composition (any 100 level English)

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.

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.

MATH 103 Differential Calculus

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; 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.

MATH 111 Business Mathematics

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.

MATH 113 Calculus for Commerce and Life Sciences 1

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; antiderivatives, 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, partial derivatives and Lagrange Multipliers.

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.

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