6 FACULTY OF BUSINESS ADMINISTRATION

Dean of the Faculty--Ext. 3091
Odette Faculty of Business Administration Building
Sunset Avenue at Wyandotte Street West

6.1 Structure of the Faculty

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

6.1.1 OFFICERS 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. (Acting Dean of the Fcaulty)

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.

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.

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.

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

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.

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.

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

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

6.2.1 ACADEMIC 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;
Administrative Studies--M. Fields;
Finance--E. Gunay;
Management Science--B. Chaouch;
Marketing--A. J. Faria;
Policy and Strategy--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.

6.2.2 ADVANCED STANDING EXAMINATIONS

Upon admission to the University (Faculty of Business Administration) astudent 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.

6.2.3 CALCULATION 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.

6.2.4 ACADEMIC 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.

6.2.6 REPETITION OF COURSES

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

6.2.7 GRADUATION

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

6.3.1 BACHELOR 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, 70-256, 71-140, 72-171, 72-271, 73-105, 73-220, 73-211, 74-231, 74-232, and 75-498; plus eight to sixteen additional Business courses.

Other requirements: 41-110, 41-111, 41-221, and 41-231; two courses from the Faculty of Arts; 62-194; plus five to thirteen additional courses from outside of the Faculty of Business Administration. Students wishing a stronger Mathematics background should take 62-110 and 62-120 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 two courses in each.

2) Only students who are carrying a minimum of a 10.0 average (cumulative and in the preceding term) may apply for and, upon receiving the written approval of the Dean, enrol in an overload course in any term, including Intersession and Summer Session. A student carrying an academic overload will be assessed the appropriate extra course fee.

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 Busines 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:

LevelCredit Hours Earned
1Less than 21
221 to 50.5
351 to 80.5
481 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
62-194
One course from the Faculty of Arts

Second Term

70-152
72-171
73-105
41-111
One course from the Faculty of Arts

Level 2

First Term

72-271
73-211
73-220
74-231
41-221

Second Term

70-256
74-232
41-231
Two courses within or outside the Faculty

Level 3

Ten courses (Consult a Faculty advisor.)

Level 4

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

Note: Business students may not take Computer Science 60-104 for credit.

6.3.2 BACHELOR 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, 70-256, 71-140, 72-171, 72-271, 73-211, 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 41-211, and 73-205 or 41-212.

Other requirements: 62-194; two courses from the Faculty of Arts; three courses from any department, school, or faculty, excluding Business and Economics. Students wishing a stronger Mathematics background should take 62-110 and 62-120 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 two courses in each.

2) Only students who are carrying a minimum of a 10.0 average (cumulative and in the preceding term) may apply for and, upon receiving the written approval of the Dean, enrol in an overload course in any term, including Intersession and Summer Session. A student carrying an academic overload will be assessed the appropriate extra course fee.

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 Busines 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:

LevelCredit Hours Earned
1Less than 21
221 to 50.5
351 to 80.5
481 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
62-194
One course from the Faculty of Arts

Second Term
70-152
72-171
73-105 (or 41-211)
41-111
One course from the Faculty of Arts

Level 2

First Term
41-212 (or 73-205)
41-221
72-271
73-211
74-231

Second Term
41-222
41-231
70-256
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 outside of Business and Economics

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 chosesn 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) Computer Science 60-104 may not be taken for credit.

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

6.3.3 BACHELOR 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-three.

Major requirements: 70-151, 70-152, 70-256, 71-140, 72-171, 72-271, 73-105, 73-211, 73-220, 74-231, 74-232, and 75-498; plus eight additional Business courses.

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

RECOMMENDED SEQUENCE

First Term
70-151
71-140
73-105
74-231
One other Business course

Second Term
70-152
72-171
73-220
74-232
One other Business course

Third Term
70-256
72-271
73-211
Two other Business courses

Fourth Term
75-498
Four other Business courses

Notes:

1) Students who have not previously completed any Economics 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.

2) Computer Science 60-104 may not be taken for credit.

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 two courses in each of Intersession and Summer Session.

2) Students who are carrying a minimum of a 10.0 average (cumulative and in the preceding term) may apply for and, upon receiving the written approval of the Dean, may enrol in an extra course in any term, including Intersession and 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.

6.3.4 PROFESSIONAL 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.

6.3.5 CERTIFICATE 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, 71-240, 71-343, 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.

6.3.6 INTEGRATED 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. It is administered by a Committee of Directors composed of the Deans of the Faculties of Business Administration and Law, and three members of each Faculty. For details, consult the separate brochure, or an advisor in either of the Faculties.

6.3.7 MINOR 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 62-110 or 62-113) 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.

6.4.1 ACCOUNTING

70-151. Financial Accounting I

An introduction to the theory of financial accounting including generally accepted accounting principles. Emphasis is placed on the recording of financial transactions, the preparation of the basic financial statements, and examination of the accounting for assets as well as on developing analytical and judgmental skills.

70-152. Essentials of Financial Accounting II

An introduction to the theory of financial accounting including generally accepted accounting principles. Emphasis is placed on the examination of liabilities and related expenses, capital accounts, and fund flow analysis. Price-level-adjusted financial statements are also introduced. Emphasis is also placed on developing analytical and judgmental skills. (Prerequisite: 70-151.)

70-256. Managerial Cost Accounting

Accounting, reporting, and analysis of costs relating to production, marketing, and administration of the manufacturing enterprise, with emphasis on cost analysis as related to management, control, reporting, and decision making. Introduction to product costing, overhead cost analysis, standard costs, variance analysis, contribution accounting, flexible budgeting,, and responsibility accounting. (Prerequisite: 70-152.)

70-351. Accounting Theory I

An in-depth examination of the problems and theories related to the accounting for assets, accounting changes, and special items. Current developments in the theory of generally accepted accounting principles are studied in detail. (Prerequisite: completion of 70-152 with a minimum C grade.)

70-352. Accounting Theory II

An in-depth examination of the determination, measurement, classification, and reporting of liabilities, income taxes, and owner's equity. Emphasis is given to the accounting use of actuarial techniques in the accounting for bonds, pensions, and leases. The statement of changes in financial position is studied in detail. (Prerequisite: 70-351.)

70-357. Accounting in the Public Sector

A study of the role of accounting in the public sector. Particular attention will be given to fund accounting and the accounts of governmental and related not-for-profit organizations; cost-benefit analysis; and planning and budgeting systems. (Prerequisite: 70-152.)

70-358. Accounting Information Systems

The design, implementation and use of accounting systems and their related control systems. Emphasis is on system concepts, including examination of various accounting and control subsystems; computer data processing and database management systems, and hands-on lab work in studying the structure and operation of various microcomputer accounting packages. Other topics include: data security and integrity, data communications, distributed data processing, and project management. (Prerequisites: 70-256 and 73-211, or permission of the instructor.)

70-360. Auditing I

An introductory course designed to provide a broad foundation upon all major aspects of auditing. Focuses upon auditing concepts, as well as audit procedures and their underlying rationale. Covers the external audit in terms of its objective, environment, strategies and process, and communications. Other services provided by public accountants such as review, compilation, and special engagements are discussed. In addition, current developments affecting auditing and the auditing profession are considered. (Prerequisite: 70-352.)

70-361. Taxation Principles

Introduction to Federal Income Taxation in Canada concentration on Division B of the Income Tax Act. Determinaton of income for tax purposes for all types of entities will be the main thrust of the course material. (Prerequisite: Completion of 70-152 with a minimum C grade.)

70-452. Readings in Accounting

This course will deal with some of the current literature in the field. (Prerequisites: 70-352 and 70-456, or permission of the instructor.)

70-456. Advanced Managerial Cost Accounting and Analysis

This advanced managerial cost accounting and analysis course attempts to strengthen and expand upon the problem-solving ability studied in 70-256, and to apply tools and techniques such as probabilistic models and linear programming to case situations. This is an integrative course consisting of lectures and class participation. (Prerequisite: Completion of 70-256 with a minimum C grade.)

70-457. Advanced Accounting I

A study of the principles and procedures involved in intercorporate investments including portfolio investments, investments involving significant influence, and business combinations. The preparation of consolidated financial statements under a variety of circumstances is studied in detail. Other topical areas may also be covered. (Prerequisite: 70-352.)

70-458. Advanced Accounting II

Study of current topical areas in accounting such as price level and current value accounting; corporate reorganization; corporate liquidation; estates and trusts; governmental funds; non-profit organizations; bankruptcy; foreign operations; interim and segmented reports; forecasts, fund accounting, and accounting for extractive industries research and development costs, human resources. (Prerequisite: 70-457.)

70-460. Auditing II

A second course designed to provide an indepth knowledge on the major aspects of auditing covered by 70-360 as well as to introduce other selected topics as development of auditing theory, internal auditing, comprehensive auditing, and emerging audit concepts and techniques. (Prerequisite: 70-360.)

70-461. Taxation II

Using 70-361, Taxation I, as the basic knowledge, this course will concentrate on the computation of taxable income for corporations and individuals, followed by the actual tax determination. Emphasis will be on the use of the corporate vehicle as a tax planning technique in various business situations. (Prerequisite: 70-361.)

70-462. EDP Auditing

Study of audit function in a computerized environment; examination of controls; audit planning and approach; computer-assisted audit techniques. (Prerequisites: 70-358 and 70-360.)

6.4.2 ADMINISTRATIVE STUDIES

71-140. Principles of Management

The principles of general management for Canadian business. The process of management is discussed from a combination of classical and behavioural viewpoints. Topics include the integrative responsibility of general management and the practical use of principles and theory in the process.

71-240. 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 also is placed on methods and techniques of conducting behavioural research within organizations. (Prerequisite: 71-140.)

71-343. Human Resources Management

Human Resource Management (HRM) is concerned with the management of people at work--a key responsibility of every manager within an organization. Topics include integrating HRM decision making within 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. (Prerequisite: 71-240 or permission of the instructor.)

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 administraton 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: 71-140 or permission of the instructor.) (Students who earn credit in 71-344 may not receive credit for Economics 41-353.)

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 Level 2 standing.)

71-440. Human Resources and Organization Planning

The object of this course is to identify the quality and quantitity of human resources available within and required by the organization to achieve its goals and objectives. Topics include human resources strategy and planning; impact of planned goals and strategies; forecasting demand, supply, and attrition; impact of age considerations on organizations; programs for coping with excess labour and excess job problems. (Prerequisite: 71-343.)

71-441. Training and Development

This course is designed to help personnel administrators improve the effectiveness of human resources through learning opportunities and through changes in patterns of relationships among work groups. Topics include: productivity and quality records and circles; planned objectives; training and development methods, media, and other tools; resource preparation and presentation including in-house seminars, on-the-job training, coaching, commercial packages, and seminars; training validation techniques and career planning instruction. An important portion of the course is the administration of training programs and thus the problems of enrollment, time utilization, learning objectives, budgets, and follow-up procedures in regard to these. (Prerequisite: 71-343.)

71-442. Administration of Compensation Systems

Principles and problems of contemporary wage and salary administration. Topics include wage and salary surveys, profit sharing, wage criteria, job evaluation, incentive systems, motivation, compensation policy, and compensation plans. (Prerequisite: 71-343.)

71-443. Human Resources Research and Information Systems

This course is designed to provide the student with an understanding of 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: 71-343, 71-344, 73-105, 73-211.)

71-445. Organization Structure and Design

A study of various types of organizational structures with emphasis on modern organization theory. This course aims at developing an understanding of the practical process of designing efficient organizations, concepts and techniques applied in organizational renewal, and planned change. (Prerequisite: 71-240.)

71-447. Labour-Management Conflict Resolution

A study of the complex market and institutional arrangements, private and public, which Canadian society permits, encourages or establishes to handle the labour-management relationships growing out of employment and related activities, the parties of interest in the system, including the public, and the environmental factors which affect their relationships and interdependencies. (Prerequisite: 71-344.)

71-448. Labour Law and Industrial Legislation

An analysis of legislation dealing with labour organization; wages; employment standards; fair employment practices and financial security of the worker. (Prerequisite: 71-344.)

71-449. Collective Bargaining

The techniques and procedures involved in contract negotiations and contract administration, with special emphasis on grievance procedures and arbitration. Principles are illustrated by means of case studies. (Prerequisite: 71-344.)

71-483. International Management

This course is designed to consider the issues related to the management of human resources in international business, whether in multinational corporations, joint ventures, or international trade processes. Emphasis will be given to issues confronting North American managers, both home and overseas. Readings, empirical research reports, cases, and experiential exercises will familiarize the student with the problems facing the manager of multi-cultural units. (Prerequisite: 71-240.)

6.4.3 FINANCE

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. Capital Investment Analysis

This is designed as a conceptual course with a primary focus on capital budgeting theory and procedures. Topics include utility theory, capital structure, capital budgeting under both certainty and uncertainty, and multiple project analysis. (Prerequisite: 72-271.)

72-373. Working Capital

A seminar in working capital management using case studies. Emphasis is placed on corporate 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 Managment 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

Analysis of major financial institutions and the application of analytical tools to the solution of the broad range of financial problems faced by these institutions. (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

Modern quantitative techniques and research methods are examined within a framework of financial topics which include capital budgeting, cost of capital, valuation, option pricing, and the term structure of interest rates. (Prerequisite: 72-371.)

6.4.4 MANAGEMENT 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 probability distributions; single population estimation and hypothesis testing; and simple linear regression and correlation. (Prerequisite: 62-194 or equivalent. Antirequisite: the first part of any introductory-level statistics course from any other department.)

73-205. Business Data Analysis II

Statistical inferences in a business environment. Topics include two-population inferences, non-parametric statistics, ANOVA, goodness of fit; test for independence, and multiple linear regression. (Prerequisite: 73-105 or equivalent. Antirequisite: the second part of any introductory-level statistics course from any other department.)

73-211. Introduction to Computer Concepts and Applications

An introduction to computer concepts and applications in the context of a business environment. Topics include: computer hardware/software; introduction to information systems; and using software packages to solve business application problems. (Business students may not take 60-104 for credit.)

73-220. Management Science I

An introduction to the use of deterministic decision models. Topics include: linear programming (Model formulation, graphical solutions, simplex method, sensitivity analysis, computer solutions), network models, project management: PERT/CPM, deterministic inventory models. (Prerequisite: 73-105.)

73-305. Business Data Analysis III

The use of multivariate techniques for analyzing business data. This course focuses on multiple regression models incorporating a computer package such as SAS or SPSS. Other techniques may include: factor analysis, discriminant analysis, and multidimensional scaling. (Prerequisite: 73-205.)

73-311. Business Systems

A study of the planning and design of a data base environment in a business organization. Assignments set up organizations' data bases using a microcomputer-based data base software package. (Prerequisite: 73-211.)

73-320. Management Science II

An introduction to the use of stochastic decisions models. Topics include: probabilistic inventory models, queuing models, simulation, decision-theoretic models, Markov decision models, forecasting. (Prerequisite: 73-220.)

73-331. Operations Management I

A study of issues and problems that confront the operations manager, and the standard tools and techniques used in dealing with such problems. Topics include: forecasting, capacity planning, facility location and layout, aggregate planning, inventories and materials requirement planning. (Prerequisite: 73-220.)

73-431. Operations Management II

An in-depth study of some of the issues discussed in 73-331, Operations Management I. Topics include: quality, reliability and maintainability; and recent advances in manufacturing technologies. Team or individual presentations on selected topics may be required. (Prerequisite: 73-331.)

6.4.5 MARKETING

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.

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. Prerequisite or corequisite: 72-171.)

74-332. Research Methods in Marketing

The use of analytical methods to improve the efficiency of marketing operations; development of broad understanding of the uses and methods of research as applied to marketing. (Prerequisite: 73-105 and 74-232.)

74-333. Marketing Productivity Analysis

Methods of increasing the productivity of marketing operations (the profit output per unit of marketing effort) through marketing cost and profitability ratio analysis and marketing experimentation. (Prerequisite: 70-256 and 74-232.)

74-334. Consumer Behaviour

An analysis of consumer behaviour and the implications for marketing decisions. The course examines theories of and research in consumer behaviour. (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 the channels, and the legal and behavioural environment of the marketing channels. (Prerequisite: 74-232.)

74-337. Quantitative Analysis for Marketing Decisions

Application of quantitative techniques for marketing problems and strategy. (Prerequisite: 73-105 and 74-232.)

74-338. Retail Management

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

74-339. Physical Distribution Management

An examination of the management of the physical distribution function. Topics include the modes and legal forms of transportation, transportation rate-making, inventory management, location analysis, warehousing, materials handling, and customer order processing. (Prerequisite: 74-232.)

74-431. Special Topics in Marketing

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 suvery, 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. A systems approach to the management of the product planning function. (Prerequisite: 74-232 or permission of the instructor.)

74-435. International Marketing

This course is concerned with the problems and opportunities of marketing in the 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 communication theory and its application to advertising and sales promotion decisions. An examination of the role of advertising in relation to the overall marketing strategy and plans. (Prerequisite: 74-232 or permission of the instructor.)

74-437. Sales Management

The study of the personal selling area, including an examination of the salesman, the sales manager, and sales management. (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 problems 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. (Prerequisite: 74-332 and 74-334, or permission of the instructor.)

6.4.6 BUSINESS POLICY AND STRATEGY

75-100. Introduction to Business I

This is a survey course designed to introduce the students to the Canadian business system, its structure and functions and the operations of the modern business firm in it. The core functions of the firm, marketing, production/operations, and finance, as well as the supporting business functions of accounting, information systems, organization, human resources management, control, and general management. (This course may not be taken for credit towards any Business program or as a required Business course towards the B.Sc in Computer Information Systems.)

75-101. Introduction to Business II

This course examines key contemporary issues and trends in the Canadian business scene. The topics to be covered here include: doing business in the international markets, entrepreneurship, and going into business for oneself, business and government interfaces, business and technology, business ethics, social responsibility, and the future of Canadian business in the North American and the global context. (This course may not be taken for credit towards any Business program or as a required Business course towards the B.Sc in Computer Information Systems.) (Prerequisite: 75-100.)

75-393. Introduction to International Business

An overview of the international business environment and the process of operating abroad. Topics covered include: International trade, operating in the international environment, the financial environment of international business, the regulation of international business, and essentials of strategic management in international business. (Prerequisite: 72-171 and 74-232.)

75-394. Fundamentals of Entrepreneurship

A study of the entrepreneurial process with special emphasis on new venture formation. Utilizing cases, lectures, and local entrepreneurs, the course covers these topics: formulating the idea and business concept, conducting feasibility studies, preparing business plans, new venture financing, implementing the business plan, launching the business, and managing the venture beyond the start-up phase. (Prerequisites: 70-256, 71-140, 72-271, 73-105, and 74-232.)

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.

75-398. Advanced Topics in Commercial Law

An in-depth study of key topics and issues in commercial law utilizing seminars and cases. This course is designed for students aiming for regulated professions such as public accounting. (Prerequisite: 75-397.)

75-491. Strategic Planning Techniques

A survey of strategic planning methodology for approaching an uncertain future. Lectures and cases are utilized to cover the topics of environmental analysis, scenario construction, strategy development, planning systems, and the preparation of strategic plans. (Prerequisite: Level 4 standing.)

75-492. Business Research

An introduction to research methods. The student will select a topic and under direction, investigate and report on it. (Prerequisite: permission of the Dean.)

75-494. Strategic Management in Not-for-Profit Organizations

A study of the strategic management process in not-for-profit organizations including government controlled enterprises, public service organizations, hospitals, associations, and charitable organizations. Topics include: mission statements, strategy development, strategy and structure, strategic control, and the role of power and politics in such organizations. (Prerequisites: all required courses except 75-498.)

75-497. Multinational Business Strategy

The management problems of the multinational enterprise whose interests extend across international boundaries. The points of view of both the headquarters and the manager of the local subsidiary or branch will be covered. (Prerequisite: 75-393.)

75-498. Business Policy

Practice, methodology, and theory of business strategy. Lectures, discussions, readings, and case studies to develop ways of perceiving specific environmental opportunities, assessing company capabilities, and integrating opportunities and capabilities in setting strategy. This is an integrative course in that the knowledge and skills acquired in other courses are utilized to develop company-wide policies. (Prerequisite: Level 4 and all other required Business courses.)

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