6 FACULTY OF BUSINESS ADMINISTRATION

Dean of the Faculty—Ext. 3091

Odette Faculty of Business Administration Building

Sunset Avenue at Wyandotte Street West

For further information, see World Wide Web page:
http://web2.uwindsor.ca/faculty/busad/

6.1 Structure of the Faculty

Faculty Council

The Dean of the Faculty (Chair): Dr. Normon A. Solomon; Associate Dean: Dr. P. Andiappan; full-time faculty members; student representatives as agreed.

6.1.1OFFICERS OF INSTRUCTION

Professors

Morgan, Alfie; B. Comm. (Cairo), M.B.A. (Boston), Ph.D. (American U.)—1969.

Lam, Wai P.; B. Comm. (St. Mary's), M.B.A., Ph.D. (Michigan State), F.C.A.—1973.

Faria, Anthony John; B.S., M.B.A. (Wayne State), Ph.D. (Michigan State)—1975.

Andiappan, Palaniappan; B.A., M.A., M. Litt. (Madras), M.S. (Massachussetts), Ph.D. (Iowa)—1980. (Associate Dean of the Faculty)

Dickinson, John R.; B.S.B.A., M.B.A., D.B.A. (Indiana)—1980.

Solomon, Norman A.; B.S. (Cornell), M.A., Ph.D. (Wisconsin)—1982. (Dean of the Faculty)

Thacker, James W.; B.A. (Winnipeg), M.A., Ph.D. (Wayne State)—1982.

Kantor, Jeffrey; B. Bus. Sc., B. Comm. (Hons.) (Capetown), C.P.A., C.A. (Ontario), Ph.D. (Bradford, England)—1983.

West, Eric; B.Sc. (Royal Military College of Canada), M.Sc., Ph.D. (Iowa State University)—1983.

Aneja, Yash Paul; M.S., B.S. (Indian Statistical Inst.), Ph.D. (Johns Hopkins)—1984.

Bart, John T.; B. Eng. (The Royal Military College of Canada), M.B.A., Ph.D. (Western Ontario)—1984.

Brill, Percy; B.Sc. (Carleton), M.A. (Columbia), Ph.D. (Toronto)—l984.

Chandra, Ramesh; B.S. (Bihar Institute of Tech.), M.S. (Mississippi State), Ph.D. (Union College), Ph.D. (Oklahoma)—1984.

Templer, Andrew; B.A. (Hons.), (Witwatersrand), M.A. (South Africa), M.Sc. (London), Ph.D. (Witwatersrand)—1984.

Fields, Mitchell; B.A. (Maryland), M.A., Ph.D. (Wayne State)—1985.

Withane, Sirinimal; B.Sc. (Sri Jayawardenpura), M.Sc. (Moratuwa University), M.A. (Carleton), Ph.D. (Rockefeller College, SUNY)—1986.

Okechuku, Chike; B.A.Sc., M.A.Sc. (Toronto), M.B.A., Ph.D. (York)—1986.

Associate Professors

Haque, Mohd. Razaul; B.Sc., M.Sc. (Aligarh Muslim U.), M.Sc. (Southern Illinois), Ph.D. (Wayne State)—1967.

Johnston, D. Ross; B. Comm. (Alberta), M.B.A. (McMaster), F.C.A.—1968.

Musson, Harold Douglas; B. Comm. (Windsor), M.B.A. (Michigan State)—1968.

Freeman, Jack L.; B.S. (Michigan State), M.B.A. (Wayne State), Ph.D. (Michigan State)—1972.

Henrie, Edward E.; B.A. (Trinity), M.B.A. (Oregon)—1975.

Cattaneo, R. Julian; Licenciado (Buenos Aires), Ph.D. (Michigan)—1980. (Associate Vice-President, Research)

Shastri, T.; B. Comm. (Osmania), LL.B (Bombay), Dip. Mgmt. (McGill), M.B.A. (McMaster), Ph.D. (Oklahoma), C.A. (Quebec & Ontario), R.I.A.—1982.

Estrin, Teviah L.; B. Comm. (British Columbia), M.S., Ph.D (California) -1984.

Gunay, Erdal; B.S. (Middle East Technical University), M.B.A., Ph.D. (Syracuse)—1984.

Rieger, Fritz; B.S. (Manhattan), M.B.A. (Columbia), Ph.D. (McGill)—1984.

Forrest, Anne; B.Sc., M.I.R. (Toronto), Ph.D. (Warwick)—1985.

Punnett, Betty-Jane; B.A. (McGill), M.B.A. (Marist College), Ph.D. (New York University)—1985.

Singh, Jang; B.A. (Toronto), M.A. (College of St. Thomas), M.B.A. (Windsor), M.A., Ph.D. (Toronto)—1986.

Seck, Diery; Diplome d'Ecole Superior de Commerce de Toulouse (DESCAF), M.Sc. Sherbrooke, Ph.D. (Laval)—1987.

Armstrong-Stassen, Marjorie; B.S., M.L.H.R. Ph.D. (Ohio State)—1989.

Ursel, Nancy D.; B.Comm. (McGill), M.B.A. Ph.D. (Concordia)—1989.

Assistant Professors

Miller, Peter; B.Eng. (McGill), M.B.A. (Toronto)—1977.

Lui, Kui-On; Dip. (Madrid), M.S. (Illinois State), Ph.D. (Michigan), B. Comm., M.B.A. (Windsor)—1980.

Chaouch, A.; B.Sc. (Algiers), M.Sc. (Stanford), Ph.D. (Waterloo)—1986.

Prince, Michael; B.A.Sc., M.B.A. (Windsor), Ph.D. (Bradford)—1986.

Wellington, William; B.Sc. (Western), M.B.A. (Windsor), Ph.D. (Michigan State)—1986.

Reavley, Martha; B.Comm., M.B.A. (Windsor), Ph.D. (Wayne State)—1986.

Lan, George; B.S. (Beloit College), M.A. (Smith College), M.B.A. (Tulane University), Ph.D. (Queen's)—1988.

Green, Donna; B.A., (Ohio State), M.B.A. (Saskatchewan), Ph.D. (Western Ontario)—1990.

Kao, Diane; LL.B., (National Cheng-Chi), Dip. in Acc., (Wilfrid Laurier), M.B.A. (McMaster), Ph.D. (Western)—1990.

Slaymaker, Adrianne; B.A. (Indiana State), M.B.A. (Indiana), D.B.A. (Kentucky)—1995.

Liu, Feng; B.Eng., M.Eng., (Tiamin University), Ph.D. (Concordia)—1995.

6.2 Faculty Regulations

6.2.1ACADEMIC ADVISING

The prime responsibility for setting up a program rests with the student; however, academic advising is available. The following is a summary of the Bachelor of Commerce degree program.

Non-required courses are to be chosen in consultation with a Faculty advisor to fulfill the desired sequence and concentration in the chosen fields.

Students planning to pursue an M.B.A. degree at the University of Windsor should elect those courses which will fulfill the prerequisite requirements of the M.B.A. candidate year courses.

Academic advising is provided by all faculty members. Students should consult the chairperson of the area in which their main interest lies for:

1) An outline of the sequence of courses that constitutes a concentration in the area.

2) Assignment to a faculty advisor. The chairpersons are:

Accounting—T. Shastri;

Management and Labour Studies—M. Fields;

Finance—E. Gunay;

Management Science—B. Chaouch;

Marketing—A. J. Faria;

Business Strategy and Entrepreneurship—A. Morgan.

Students whose preference is general Business Administration may obtain academic advising from any Business Administration instructor or from the Assistant to the Dean and should arrange for appointments during posted office hours.

6.2.2ADVANCED STANDING EXAMINATIONS

Upon admission to the University (Faculty of Business Administration) a student may petition the Dean for permission to write an examination for advanced standing in any introductory or intermediate Business Administration course. Such a petition shall be made on the basis of work experience or knowledge acquired by means other than study at a university. The Dean, in consultation with the appropriate area chairperson, may grant permission to write an examination for advanced standing.

Performance equivalent to a grade of at least C- is required for the granting of advanced standing by the foregoing process. A second attempt at any examination for advanced standing is not permitted.

Advanced Standing examinations are held coincidentally with final examinations in the Fall and Winter terms and in Intersession and Summer Session. Applications for these examinations should be made well in advance of any examination date.

The usual University fee for advanced standing examinations will apply.

6.2.3CALCULATION OF AVERAGES

The marks obtained in all courses taken are used to calculate the cumulative average. Similarly, the marks obtained in all courses taken in the Faculty of Business Administration are used in the calculation of the major average. For the purposes of upgrading, both the original mark and the upgraded mark will appear on the student record and will be computed in the cumulative and major averages.

6.2.4ACADEMIC STANDING

The Academic Standing Committee of the Faculty of Business Administration reviews the academic record of students at the conclusion of the Winter term each year and makes academic decisions as appropriate in light of cumulative and major averages achieved.

1) The minimum requirement for continuation "in good standing" is a cumulative average of 5.0 and a major average of 5.0.

2) If a student has not met the minimum cumulative and major average requirements at the end of the Summer or Fall terms the student automatically will be placed on probation.

3) If at the end of the Winter term a student has not met the minimum cumulative and major average requirements, the student's record will be referred to the Academic Standing Committee for decision.

(a) If one average is at least 5.0 but the other is between 4.0 and 4.9 (or if both averages are between 4.0 and 4.9) the student normally will be allowed to continue on probation until the next evaluation period.

By the subsequent evaluation period both averages must be raised to at least a 5.0 or the student will be required to withdraw.

(b) If both averages are below 4.0 the student normally will be required to withdraw.

(c) If only one of the averages is below 4.0 the student may be required to withdraw.

4) A student who has been required to withdraw may not register in the Faculty of Business Administration for twelve months and may not apply for re-admission before the subsequent Summer term. The student must apply for re-admission through the Office of the Registrar by the appropriate deadline date for the term desired and must include a statement or rationale with their application.

Re-admission to the Faculty is not automatic and will be dependent upon the Academic Standing Committee's assessment of the applicant's prospects for successful completion of the program.

If re-admitted, the student will be placed on probation and must raise both cumulative and major averages to 5.0 by the next evaluation period and must satisfy any additional conditions of admission which may have been placed by the Academic Standing Committee. If the student fails to meet such requirements he/she normally will be required to withdraw.

A student who has been required to withdraw a second time will not be eligible for re-admission under any conditions.

6.2.6REPETITION OF COURSES

Students may repeat a Business Administration course (failed or for upgrading) only once unless otherwise approved by the Academic Standing Committee.

6.2.7GRADUATION

In order to be admitted to the Bachelor of Commerce (Honours Business Administration) degree, a student must obtain both a cumulative average of 5.0 or better and a major average of 5.0 or better. For general requirements see 2.8.

6.3 Programs of Study

6.3.1CO-OPERATIVE EDUCATION PROGRAM IN BUSINESS ADMINISTRATION

The Co-operative Education Program is designed for highly motivated students who wish to develop their skills, increase their knowledge, and gain career-related experience.

Students are admitted into the Bachelor of Commerce Co-op Program either directly out of their OAC year (a minimum of 75% is required) or in the Fall term of their second year of study in the Faculty of Business Administration. The Co-Operative option is not available for the Honours Business and Economics or the Commerce for University Graduates programs.

Admission to the program is competitive and is based on academic excellence, work experience and personal strengths. Based on academic achievements and a completed application package students are invited on campus for interview. The interview is designed to assess students' transferable skills, their motivation for applying and their marketability

Students admitted to the program must maintain a major average of 8.0 and successfully complete three workterms to remain in the co-op program. Students may receive no more than two F grades in their program; they must receive a successful final evaluation from their supervisor, attend all co-op workshops and successfully complete all work term reports. Co-op placements are full-time, twelve to sixteen weeks in length and career-related.

The process for obtaining employment is competitive. The university does not guarantee employment. The interview process is as follows:

  1. Job descriptions will be posted and all qualified co-op students will be invited to apply.
  2. Employers will be sent the resumes of all students who have applied.
  3. Interviews will take place and a match will be created.
  4. Both employers and students will have input into the matching process.

The work/study sequence is as follows:

Level 1

Fall term: Study

Winter term: Study

Summer term: Work/Study/Holiday

Level 2

Fall term: Study

Winter term: Study

Summer term: Work

Level 3

Fall term: Study

Winter term: Work

Summer term: Study

Level 4

Fall term: Work

Winter term: Study

Summer term: Study

6.3.2BACHELOR OF COMMERCE (HONOURS BUSINESS ADMINISTRATION)

The purpose of the Bachelor of Commerce program is to develop educated men and women with a grounding in business ideas and techniques which will help equip them for positions of responsibility in industry and commerce. The program is designed to provide the broad outlook needed in modern business, and accordingly stresses general procedures and methods of attack on problems. Students are guided toward independent study, and they are encouraged to grapple with business problems on their own. The objective is to give students an awareness of the position and significance of business in the world today.

Total courses: forty

Major requirements: 70-151, 70-152, 71-140, 71-243, 72-171, 72-271, 73-105, 73-213, 73-220, 74-231, 74-232, 75-498, plus ten to twelve additional Business courses.

Other requirements: 41-110, 41-111, 60-104, 62-194; two courses from the Faculty of Arts; plus ten to twelve additional courses from outside of the Faculty of Business Administration. Students wishing a stronger Mathematics background should take 62-120 or 62-140 instead of 62-194 and should enrol in further Mathematics courses.

MAXIMUM COURSE LOAD

1) The maximum load in the Fall and Winter terms for students in the Bachelor of Commerce (Honours Business Administration) is five courses. The maximum load for Intersession and for Summer Session is five courses over both sessions.

2) Only students beyond first year who are in good standing in their program may register for a one course overload in each of the Fall and Winter terms. It is no longer necessary for them to request approval through the Deans's office. Students will pay the extra course tuition and may register for the overload only after classes begin.

No overload is allowed during Intersession or Summer Session.

RESIDENCY REQUIREMENT

In order to qualify for a Bachelor of Commerce (Honours Business Administration) degree, a student must complete at the University of Windsor a minimum of thirty semester hours of senior level business courses, as prescribed by the Faculty of Business Administration.

A student may not take more than thirteen 100-level courses outside the Faculty of Business Administration for credit towards the Bachelor of Commerce degree.

CLASS STANDING

Although the Bachelor of Commerce degree is designed to require four academic years of full-time study (120 semester credit hours), individual students may accelerate depending on various factors. Accordingly, the class year to which a student belongs in the Faculty will be determined by the semester credit hours earned toward the degree by the conclusion of the previous term. Determination will be as follows:

Level Credit Hours Earned

1 Less than 21

2 21 to 50.5

3 51 to 80.5

4 81 and more

RECOMMENDED SEQUENCE

Students who desire to concentrate their studies in a particular area may need to modify this recommended sequence. These students should consult a faculty member in that area for an optimal sequence of courses.

LEVEL 1

First Term

70-151

71-140

41-110

60-104

62-194

Second Term

70-152

72-171

73-105

74-231

41-111

LEVEL 2

First Term

71-243

72-271

73-213

73-220

One course from the Faculty of Arts

Second Term

74-232

One course from the Faculty of Arts

Three courses within or outside the Faculty of Business Administration

LEVEL 3

Ten courses (Consult a Faculty advisor.)

LEVEL 4

Ten courses, including 75-498 (Consult a faculty advisor.)

6.3.3BACHELOR OF COMMERCE (HONOURS BUSINESS ADMINISTRATION AND ECONOMICS)

The University of Windsor offers an Interdisciplinary Program leading to the Degree Bachelor of Commerce (Honours Business Administration and Economics). The objective of the program is to prepare students for the growing demand for graduates trained in Business with a strong Economics background.

The program combines both the core of the Bachelor of Commerce program and the core of the Bachelor of Arts Economics program while allowing the student to use the options to gain additional training in Economics.

Total courses: forty.

Major requirements—Business: 70-151, 70-152, 71-140, 71-243, 72-171, 72-271, 73-213, 73-220, 74-231, 74-232, and 75-498; plus seven additional Business courses;

Major requirements—Economics: 41-110, 41-111, 41-221, 41-222, 41-231, and 41-232; plus eight additional Economics courses at the 300 or 400 level;

Major requirements—Business or Economics: 73-105 or 65-253, and 73-205 or 41-212.

Other requirements: 60-104, 62-194; two courses from the Faculty of Arts; two courses from any department, school, or faculty, excluding Business and Economics. Students wishing a stronger Mathematics background should take 62-120 and 62-140 instead of 62-194 and should enrol in further Mathematics courses.

MAXIMUM COURSE LOAD

1) The maximum load in the Fall and Winter terms for students in the Bachelor of Commerce (Honours Business Administration and Economics) is five courses. The maximum load for Intersession and for Summer Session is five courses over both sessions.

2) Only students beyond first year who are in good standing in their program may register for a one course overload in each of the Fall and Winter terms. It is no longer necessary for them to request approval through the Deans's office. Students will pay the extra course tuition and may register for the overload only after classes begin.

No overload is allowed during Intersession or Summer Session.

RESIDENCY REQUIREMENT

In order to qualify for a Bachelor of Commerce (Honours Business Administration and Economics) degree, a student must complete at the University of Windsor a minimum of thirty semester hours of senior-level business courses, as prescribed by the Faculty of Business Administration.

A student may not take more than thirteen 100-level courses outside the Faculty of Business Administration for credit towards the Bachelor of Commerce degree.

CLASS STANDING

Although the Bachelor of Commerce (Honours Business Administration and Economics) degree is designed to require four academic years of full-time study (120 semester credit hours), individual students may accelerate depending on various factors. Accordingly, the class year to which a student belongs in the Faculty will be determined by the semester credit hours earned toward the degree by the conclusion of the previous term. Determination will be as follows:

Level Credit Hours Earned

1 Less than 21

2 21 to 50.5

3 51 to 80.5

4 81 and more

RECOMMENDED SEQUENCE

Students who desire to concentrate their studies in a particular area may need to modify this recommended sequence. These students should consult a faculty member in that area for an optimal sequence of courses.

LEVEL 1

First Term

70-151

71-140

41-110

60-104

62-194

Second Term

70-152

72-171

73-105 (or 65-253)

41-111

One course from the Faculty of Arts

LEVEL 2

First Term

41-212 (or 73-205)

41-221

72-271

73-213

74-231

Second Term

41-222

41-231

71-243

73-220

74-232

LEVEL 3

First Term

41-232

Three Business courses

One other Economics course

Second Term

Two Business courses

Three Economics courses

LEVEL 4

First Term

Three Economics courses

One Business course

One course from the Faculty of Arts

Second Term

75-498

One Business course

One Economics course

Two courses from outside of Business and Economics

Notes:

1) Non-required courses taken in the Faculty of Business Administration should be chosen in consultation with the appropriate Area Chairperson and will lead to some specialization in the fields of P-IR, Finance and Marketing.

2) Non-required courses taken in the Department of Economics should likewise be chosen in consultation with the Department faculty advisor.

3) In either case, all non-required courses in Business and Economics must be chosen from 300- or 400-level courses

4) 41-321 and 41-322 are not available as non-required Economics courses. Also, credit may not be obtained for both of 71-344 and 41-353.

5) Students who wish to accelerate their programs by taking courses in Intersession and/or Summer Session must seek academic advising in the appropriate area.

6.3.4BACHELOR OF COMMERCE PROGRAM FOR UNIVERSITY GRADUATES

Students who wish to pursue the degree of Bachelor of Commerce following a baccalaureate degree previously completed with a C+ average or better in an area other than Business Administration must complete sixty semester credit hours (twenty courses) in Business Administration subjects offered by the Faculty of Business Administration at the University of Windsor. These hours are in addition to those Business Administration courses or their equivalents already taken for credit toward another degree. (Although the program requirement is that twenty Business Administration courses be completed at the University of Windsor, advanced standing may be granted to a maximum of four courses for introductory Business Administration courses provided that such courses were passed with a minimum of C- grade and are beyond the student's initial degree requirements. If the courses were part of the initial degree, the student must substitute for such courses by taking additional courses).

Applicants to the Bachelor of Commerce Program for University Graduates must have completed Mathematics 62-194 (or the equivalent) or at least one university-level Algebra or Calculus course prior to entry into the Program. Applicants who do not present an appropriate university mathematics course will be required to qualify for 62-194 before entering the Program. Those presenting only one of university-level Algebra or Calculus may be required to complete an additional mathematics course as part of the program.

Students with degrees from universities outside Canada may be required to complete additional courses.

Total courses: twenty-four.

Major requirements: 70-151, 70-152, 71-140, 71-243, 72-171, 72-271, 73-105, 73-213, 73-220, 74-231, 74-232, and 75-498; plus eight additional Business courses.

Other requirements: 41-110, 41-111, 60-104, and 62-194 (if not completed prior to entry into the program, or their equivalent(s) as determined by the Faculty.

RECOMMENDED SEQUENCE

First Term

70-151

71-140

73-105

73-213

74-231

Second Term

70-152

72-171

73-220

74-232

One other Business course

Third Term

71-243

72-271

Three other Business courses

Fourth Term

75-498

Four other Business courses

Notes:

1) Students who have not previously completed the Economics, Computer Science, and Mathematics requirements should do so as early as possible to meet prerequisites for various Business courses.

For the purpose of the above recommended sequence, Intersession and Summer session are treated as one term.

MAXIMUM COURSE LOAD

1) The maximum load for students in the Faculty of Business Administration is six courses in each of the Fall and Winter terms and five courses over both sessions of Intersession and Summer Session.

2) Only students beyond first year who are in good standing in their program may register for a one course overload in each of the Fall and Winter terms. It is no longer necessary for them to request approval through the Deans's office. Students will pay the extra course tuition and may register for the overload only after classes begin.

No overload is allowed during Intersession or Summer Session.

EXTRA COURSE FEE

Overload courses are deemed to be courses taken in addition to the prescribed term load. A student carrying an academic overload must have the permission of the Dean and will be assessed the appropriate extra course fee.

6.3.5PROFESSIONAL AND CERTIFICATE COURSES

The Michigan State Board of Accounting accepts graduates of the program with a major in accounting for the Certificate Examination.

The Institute of Chartered Accountants of Ontario, the Society of Management Accountants of Ontario and the Certified General Accountants' Association of Ontario grant graduates of the Bachelor of Commerce program credits towards professional certification for the satisfactory completion of certain Business Administration courses. A faculty advisor in Accounting should be consulted with respect to the specific exemptions available.

The Human Resources Professionals Association of Ontario (HRPAO) awards the "Certificate in Human Resources Management" to HRPAO members who have passed examinations in key subject areas. The majority of examination requirements may be met by passing appropriate courses at the University of Windsor. Consult a faculty advisor in Administrative Studies for details of course requirements and application procedure.

6.3.6CERTIFICATE IN BUSINESS ADMINISTRATION

This program is intended for part-time students. Courses are regular University credit courses and may be applied toward the Bachelor of Commerce degree.

Required courses:

70-151, 70-152, 71-140, 71-243, 71-340, and 71-344; Economics 41-110 and 41-111; plus four additional courses in Business Administration.

To be eligible to receive the Certificate in Business, a student must obtain a cumulative average of 5.0 or better.

In the event that an applicant has completed equivalent courses elsewhere, other courses may be substituted by the applicant with the consent of the Dean of the Faculty of Business Administration. Twelve courses must be completed at the University of Windsor.

6.3.7INTEGRATED M.B.A./LL.B. PROGRAM

This special program provides students interested in a career which combines legal and business management skills with an opportunity to complete both the M.B.A. and the LL.B. degrees in four years.

For details, consult the separate brochure, or an advisor in either of the Faculties.

6.3.8MINOR IN BUSINESS ADMINISTRATION

Only students registered in the Faculty of Science may choose to fulfill the requirements for a minor in Business Administration. The minor shall consist of 62-194 (or 62-140) and one course in statistics from either the Faculty of Science or the Faculty of Business, plus 70-151, 71-140, 72-171, 73-220, 74-231, and one additional Business course. Students must obtain a minimum grade of C in each course.

Having applied for graduation, and after completing the requirements for the minor, the student must submit a "Minor Form" to the Office of the Dean of Science. If approved, the minor in Business Administration will be recorded on the student's transcript.

6.4 Course Descriptions

Business courses are restricted to those students registered in the Faculty of Business Administration or to those students whose programs otherwise require certain Business courses.

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

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

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

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

6.4.1ACCOUNTING

70-151.Accounting I

An introduction to the theory and practice of accounting. Emphasis is placed on the interpretation and use of accounting information for business decisions and on the concepts and principles underlying such information. The impact of ethical, regulatory, and environmental aspects on preparation and use of accounting information will be discussed. Topics covered include: accounting for transactions, accounting for business assets, preparation and presentation of financial statements, ethics, professional judgment and interpretation and use of accounting information.

70-152.Accounting II

A further introduction to the theory and practice of accounting. Emphasis is placed on the concepts and principles underlying accounting information as well as the presentation, interpretation, and use of such information. Topics covered include: accounting for partnerships and corporations, income taxes, cash flows, analysis and interpretation of accounting information, management accounting and managerial decision making techniques. (Prerequisite: 70-151).

70-256.Managerial Cost Accounting

Accounting for, and reporting and analysis of costs relating to production, marketing and administration of enterprises. Emphasis will be on analysis of accounting information in connection with planning, controlling, reporting, performance evaluation, and decision-making. Behavioural and ethical issues in the use of accounting information will be discussed. (Prerequisite: 70-152).

70-351.Accounting Theory I

Current developments in the theory of generally accepted accounting principles and standards are introduced. An in-depth theoretical examination of the determination, measurement, classification and reporting of assets. Accounting for special items, such as accounting changes and error corrections are examined in detail. (Prerequisite: 70-152 with a min. C [6.0] grade).

70-352.Accounting Theory II

An in-depth theoretical examination of the determination, measurement, classification and reporting of liabilities, income taxes, and owners' equity. Emphasis is given to the use of time-adjustment techniques in connection with the accounting for bonds, pensions, and leases. The statement of changes in financial position is studied in detail. (Prerequisite: 70-351 or permission of the instructor).

70-358.Accounting Information Systems

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

70-360.Auditing I

An introductory course designed to provide a broad foundation for all major aspects of auditing. This course focuses on objectives, concepts, standards, strategies, processes, and communications relating to external audits. Other services provided by public accountants and current developments affecting auditing and the auditing profession are considered. (Prerequisite: 70-352, and co-requisite 70-358).

70-361.Taxation I

This is the first of two courses designed to examine the Income Tax Act. This course focuses on the determination of residency and of income for tax purposes. Other tax related topics such as tax planning concepts, and concepts underlying the Act will be discussed. (Prerequisite: 70-351 or permission of the instructor).

70-452.Independent Study in Accounting

This course must be taken under the direct supervision of an accounting faculty member.

70-456.Advanced Managerial Cost Accounting and Analysis

This course is designed to focus on the role and use of accounting information in management decision making, and for formulating policy and strategy. The application of some of the advanced techniques for planning, controlling and performance evaluation will be discussed. Behavioural and ethical issues will be considered. (Prerequisite: 70-256 with a min. of C [6.0] grade).

70-457.Advanced Accounting I

A study of concepts, standards and procedures underlying intercorporate investments including portfolio investments, investments involving significant influence, and investments involving control. The preparation of consolidated financial statements under a variety of circumstances is studied in detail. Other topical areas, such as foreign currency transactions and translation, will also be covered. (Prerequisite: 70-352).

70-458.Advanced Accounting II

A study of the topical areas in accounting such as price-level and current -value accounting; governmental and other non-profit organizations; international accounting; interim and segmented reports; forecasts and projections; effect on human behaviour and emerging issues. (Prerequisite: 70-457 or permission of the instructor).

70-460.Auditing II

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

70-461.Taxation II

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

70-462.EDP Auditing

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

6.4.2MANAGEMENT & LABOUR STUDIES

71-140.Principles of Management

As an introduction to management in organizations, this course surveys a variety of contemporary management topics including: motivation, leadership, job and organizational design, technology, ethics, demographic diversity, and international management. The functions of management are discussed from classical, behavioural, contingency and systems perspectives.

71-243.Human Resources Management

Human Resources Management (HRM) is concerned with the management of people at work - a key responsibility of people at work - a key responsibility of every manager within an organization. Topics include: integrating HRM decision making within a business strategy, recruiting and selecting qualified employees, developing and evaluating human resources and retaining and motivating employees through compensation systems, labour relations, and quality of work life initiatives. In recognition of the importance of the increasingly global context to Canadian organizations, the course incorporates a continuing international focus. (Prerequisites: 71-140 or permission of the instructor).

71-340.Organizational Behaviour

A study of individual and group behaviour in formal organizations as influenced by social, individual, organizational, and technological constraints. Topics include: personality; attitudes; motivation; group dynamics; roles, norms and status; decision making; power and control; conflict; change; leadership. Emphasis is placed on group projects that allow students to gain stills at managing behavioural differences in organizations. (Prerequisite: 71-140 or permission of the instructor).

71-342.Compensation Management

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

71-344.Labour-Management Relations

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

71-347.Women at Work

This course examines women's work experiences in the workplace and in the household from a critical perspective. Topics include the division of labour by sex, the value of women's labour, sexual harassment, and women's union participation. (Prerequisite: 71-140 or second year standing).

71-383.Managing in a Global Business Environment

This course examines the management process for firms operating in the global business environment; we discuss planning, organizing, staffing, directing, and control issues from an international perspective, including global, ethical and environmental issues. A particular focus of the course is the management of people; we discuss staffing and training choices for parent country nationals, host country nationals and third country nationals, and we explore issues relating to motivation in diverse cultural contexts. (Prerequisite: 71-243).

71-441.Training and Development

This course addresses the development of human resources in modern organizations. The focus of this course is on the three major aspects of training and development efforts: (1) needs assessment, (2) program development, and (3) evaluation. Course topics include the design of training programs, adult learning models, development managerial skills, and the design of effective workshops. This course has an experiential focus; student teams are responsible for development and presenting their own training programs. (Prerequisites: 71-243 and 71-340).

71-443.Human Resources Research and Information Systems

This course is designed to provide the student with an understanding of the research methodology as applied to the fields of human resources management and industrial relations. Topics will include experimental designs, field studies and surveys, scale development, and ethical issues in research. The course also will introduce the basic development, implementation, and use of a computerized human resources information system. (Prerequisites: 71-243, 71-340, 71-344, and 73-213).

71-445.Organization Design

This course is designed to provide the student with an understanding of the importance of structure and processes in the analysis of modern complex organizations. It addresses how the internal structures should be changed, renewed, and adapted in view of external environmental threats and opportunities emanating from political, economic, social, legal, technological, and demographic changes. Topics include: organizational goals and effectiveness, structure and design, bureaucracy and life cycle, structural archetypes, information and control, power and politics, intergroup relations and conflict, structure-strategy relations and organizational renewal. This course utilizes the case method and other applied problem-solving skills in analysing and evaluating organizational structures and processes. (Prerequisite: 71-243).

71-446.Topics in Management and Labour Studies

This is a seminar course covering major concepts or current problems or issues in the area of Management and Labour Studies. The topic to be covered in a particular semester will vary and will be announced in the previous semester. Interested students should consult the Area Head of Management and Labour Studies. (Prerequisite: permission of the instructor).

71-448.Labour Relations Law and Employment Legislation

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

71-449.Collective Bargaining

Various aspects of union-management negotiations in the private and public sector will be discussed. A key aspect of the course is a bargaining simulation played by students assuming the role of union and management negotiators. Grievance arbitration and other dispute settlement procedures will also be discussed. Students will learn negotiation and conflict resolution skills relating to the union-management relations. (Prerequisite: 71-344).

71-481.Diversity in the Workplace

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

71-485.Human Resources Planning

This course is concerned with planning of the human resources needs of organizations, focusing, in particular, on the role of the Human Resources Management function in this task. The objective is to provide an understanding of how the essential elements of the human resources planning process, in both unionized and non-unionized organizations, can be designed to match the wider organizational context. Topics include the assessment of human resources strategy and the application of planning principles to the different activity areas of human resources management, such as staffing, development and the management of diversity. An ongoing theme is the evaluation of how strategic human resources management contributes to organizational effectiveness. (Prerequisites: 71-243, 71-340 and 71-344).

71-492.Independent Study Course

The student, with the agreement of the instructor, will select, research and report on a topic. (Prerequisite: permission of the instructor).

6.4.3FINANCE

72-171.Business Finance I

A basic theoretical framework for decision making in financial management. Emphasis in this course is on organization, financial planning, control, the mathematics of finance, working capital management, short-term financing, and capital budgeting. (Prerequisites: 70-151 and 62-194 or equivalent.)

72-271.Business Finance II

This course continues with capital budgeting under risk, cost of capital, capital structure, sources of long-term financing, dividends, acquisitions, amalgamations, and failure. (Prerequisites: 72-171 and 73-105.)

72-371.Intermediate Corporate Finance

This course covers important topics in Corporate Finance regarding long term investment and financing decisions. It provides an in-depth analysis of valuation and capital budgeting, risk and return, capital structure and dividend policy, long-term financing, and mergers and acquisitions. The approach will be oriented towards the development of skills which serve to enhanced decision making in a Corporate setting. (Prerequisite: 72-271).

72-373.Working Capital Management

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

72-374.Finance: Long-term Financial Management

A seminar course in long-term financial management. Particular attention is directed toward long-term sources of funds, the firm's capital structure, and the cost of the various sources of long-term funds. Principles are illustrated by means of case studies. (Prerequisite: 72-271.)

72-375.Pension Management

and Design

This course provides an overview of pension administration and design. Emphasis is placed on analyzing the problems corporations face in establishing, changing or terminating a pension plan. The concepts and techniques used in managing existing plans are also discussed. (Prerequisite: 72-271.)

72-376.Insurance and

Risk Management

The study of risk management in a personal and corporate environment. The concepts of insurable risks and types of insurance will be discussed. Life and liability insurance will be the prime focus especially with respect to reduction and transfer of risks through these insurance types. (Prerequisite: 72-271 or permission of the instructor.)

72-377.Principles of Insurance

A study of common types of corporate and personal insurances. Life, property, and liability insurance will be analyzed in depth. (Prerequisite: 72-271 or permission of the instructor.)

72-471.Investment Fundamentals

Appraising bonds, preferred, and common stocks as vehicles for investment. The course also involves the study of alternative investments, the market setting, technical analysis, and securities legislation in Canada. (Prerequisite: 72-271.)

72-472.Portfolio Management

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

72-475.Management of Financial Institutions

An analysis of the assets and liabilities of major Canadian financial institutions. An evaluation of the domestic and international financial problems faced by these institutions. A review of financial systems outside of Canada. (Prerequisite: 72-271).

72-476.International Financial Management

A study of international corporate financial management, international banking, and financial markets. Emphasis is placed on foreign exchange and exposure management. The financial problems and risks faced by multinational corporations and banks are also discussed. (Prerequisite: 72-271.)

72-477.Analysis of Financial Decisions

This course focuses on the quantitative tools and models that have been most widely used in financial management, including: measurement and management of different dimensions of risk, valuation of different securities, arbitrage pricing relationships across securities markets. It is also to acquaint students with a number of important issues in current financial industry and to introduce some basic financial research techniques. (Prerequisite: 72-371).

72-479.Independent Study

6.4.4MANAGEMENT SCIENCE

73-105.Business Data Analysis I

The presentation and analysis of data in a business environment. Topics include graphical and numerical descriptive statistics; probability and discrete vs. continuous probability distributions; single population estimation and hypothesis testing; and simple linear regression and correlation. (Prerequisite: 62-194 or equivalent).

73-205.Business Data Analysis II

Statistical inferences in a business environment. Topics include two-population inference, non-parametric statistics, ANOVA, goodness of fit; test for independence, and multiple linear regression. (Prerequisite: 73-105 or equivalent).

73-213.Introduction to Management Information Systems

This course provides an overview of Management Information Systems (MIS). Topics include: various types of MIS such as Information Reporting Systems, Decision Support Systems, and Office Automation Systems; introduction to hardware and software technology; personal, functional and enterprise information systems; and the value added to an organization by MIS. (Prerequisite: 60-104 or permission of the instructor).

73-220.Quantitative Decision Models I

An introduction to the use of quantitative approaches to decision making. Topics include linear programming (model formulation and applications, computer solution, sensitivity analysis, and interpretation), transportation model, project management; PERT/CPM, inventory control. (Prerequisite: 73-105).

73-305.Statistical Quality Design and Control

The course discusses some of the important statistical concepts and methods for quality design and improvement. Topics include: statistical process control, development and interpretation of different kinds of control charts for variable and attribute data, designs of experiment for product/process improvement. A software package may be required to simulate the operation of an actual process, and to illustrate the methodology. (Prerequisites: 73-205 or permission of the instructor).

73-311.Introduction to Data Base Management

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

73-320.Quantitative Decision Models II

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

73-331.Operations Management I

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

73-425.Special Topics in Management Science

73-429.Independent Study

73-431.Operations Management II

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

6.4.5MARKETING

74-231.Principles of Marketing

An introduction to the principles, concepts and techniques of marketing. A significant objective of the course is the development of a basic understanding of the marketing process and its role in the organization, in the economy, and in global markets.

74-232.Marketing Problems—Applications and Decisions

The application of concepts and techniques in marketing through the use of cases and simulation gaming. The course will apply the concepts learned in 74-231, Principles of Marketing, in a managerial, decision-making format. (Prerequisite: 74-231 and Co-requisite: 72-171).

74-332.Research Methods in Marketing

The use of analytical methods to improve the efficiency of the marketing operations of companies and organizations with emphasis on the development of a broad understanding of the uses and methods of research as applied to marketing. (Prerequisites: 73-105 and 74-232).

74-334.Consumer Behaviour

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

74-335.Channels of Distribution

An examination of the channels of distribution for consumer and industrial goods. Topics covered include an analysis of the evolution of marketing channels, their current structure, the middlemen and institutions that comprise marketing channels, and the legal and behavioural environment of marketing channels. (Prerequisite: 74-232).

74-337.Quantitative Analysis for Marketing Decisions

The application of quantitative techniques to marketing problems and strategy. (Prerequisites: 73-105 and 74-232).

74-338.Retail Marketing Management

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

74-339.Business Logistics Management

An examination of the management of the business logistics function. Topics include the modes and legal forms of transportation, transportation management, inventory management, location selection and analysis, warehousing, materials handling, and customer order processing and service. (Prerequisite: 74-232).

74-431.Independent Study

This course is of varying content dealing with topical issues in marketing. The course might focus on a specific functional area or a particular environment for the application of marketing concepts. Administration of the course will vary as appropriate with its content and might involve a literary survey, research project, experiential exercise, or other format. (Prerequisites: 74-232 and permission of the instructor).

74-432.Product Planning for Marketing Management

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

74-435.International Marketing

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

74-436.Advertising Management

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

74-437.Sales Management

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

74-439.Marketing Strategy and Planning

An advanced course in the management of the marketing function. The course will include an appraisal of the key issues in the management of the marketing function with major emphasis on the development, formulation, implementation, and control of the firm's marketing plan. Emphasis will also be placed on current key issues in the marketing area and global marketing considerations. (Prerequisites: 74-332 and 74-334, or permission of the instructor).

6.4.6BUSINESS STRATEGY AND ENTREPRENEURSHIP

75-290.Fundamentals of Entrepreneurship

This is a survey course designed to introduce students from all faculties to entrepreneurship as a career option. The entrepreneurial process will be explored through a mix of lectures and case studies. Topics include the identification of profitable business ideas, assessment of business opportunities, entry strategies, marshalling resources, and the start-up process. (Prerequisites: Second year standing at the university of Windsor).

75-390.Technological Entrepreneurship

This course is designed for students with engineering or science backgrounds. This course will focus on the subject of creating a manufacturing or a technology-based enterprise. Through a mix of lectures, discussions, case studies, and field work, these topics will be examined: developing product concepts, prototype development and concept testing, estimating market potential, attracting stakeholders, writing business plans, raising funds, and assembly of needed resources.

75-391.New Venture Formation

Designed for students who choose entrepreneurship as a career option, this course is an in-depth study of the process of drawing the blueprints for a new enterprise including: developing business ideas, developing business concepts, conducting feasibility studies, choosing a legal form or business, writing business plans, identifying and approaching sources of money, raising funds, and putting together a package of resources to start an enterprise. (Prerequisites: 72-271, 74-232, 71-140).

75-392.New Venture Management

Building on the knowledge gained in 75-391, students examine the details of two main stages in the life of a business venture: start-up and venture growth, and the stabilization phase. Topics include: leveraging, negotiating, teaming, raising equity capital, actual acquisition of physical resources, building an organization, generating sales, establishing information and control systems, crisis management, managing growing pains, and stabilizing the enterprise. (Prerequisite: 75-391).

75-393.International Business

This course is designed to provide students with the tools to think globally and manage internationally. This survey course covers a wide range of topics including, the global trade and investment environment, the international firm's cultural, political, and competitive environment, and the management and operations of international firms. The focus throughout the course is on the changes that occur when a firm moves from a domestic focus to a global one. (Prerequisites: 72-271, 74-232, 71-340).

75-397.The Law and Business Administration

A survey of the law pertaining to business administration. Topics include: the legal approach to business problems, contracts, sale of goods, bills of exchange, agency, bailment, real property, partnerships, corporations, and bankruptcy.

75-401.Co-op Work Term I

75-402.Co-op Work Term II

75-403.Co-op Work Term III

75-490.Strategy in the Global Business Environment

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

75-491.Special Topics in Strategic Management

This is an advanced course designed to examine, in-depth, the strategic issues facing business decision makers. Coverage will vary to reflect the contemporary issues and concerns of today's executives. (Prerequisite: Fourth year standing).

75-492.Introduction to Business Consulting

An introduction to the theory and practice of business consulting. Students will undertake individual and team consulting engagements in the Business Resource Centre under faculty direction. (Prerequisite: Fourth year standing).

75-493.Field Study in Strategic Management and Entrepreneurship

In this course, teams of students study an actual firm focusing on identifying the strategic issues facing the firm, the needed strategic plans for addressing them, and the implementation of such plans. Students pursuing the entrepreneurial option can also take this course to finalize the prototype for the business they intend to start. (Prerequisite: Fourth year standing).

75-494.Directed Study in Strategic Management and Entrepreneurship

Under faculty supervision, students undertake an individualized program of independent study to pursue, in great depth, a topic in strategic management or entrepreneurship where they can apply the knowledge gained in prior courses.

75-498.Strategic Management

Taught from the perspective of the CEO, this is the capstone course of the B.Comm. Program. It is designed to integrate the knowledge gained in all business courses and focus such knowledge on the central task of managing the firm in its entirety. (Prerequisites: Fourth year standing and all other required Business courses).

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