This course continues the in-depth examination of financial accounting introduced in BA2110. Issues in accounting valuation and income determination and the related disclosure practices and reporting procedures, as recommended by professional accounting associations and applied in business today, are emphasized. The focus is on the capitalization of Canadian corporations and the individual reporting problems associated with corporate income taxes, pensions, leases and the Statement of Cash Flow. The application of accounting concepts to these special areas is discussed.

The course is an in-depth examination of financial accounting topics. Recent developments in accounting valuation and income determination and the related disclosure practices and reporting procedures, as recommended by professional accounting associations and applied in business today, are emphasized. The primary focus is on a comprehensive treatment of assets and liabilities. Special topics are introduced where considered appropriate.

This course provides a practical approach to project management. It explores terminology, technique, method, communication, and skill of effective and efficient actions. Emphasis to define the scope, plan the project, and design execution contribute to practical learning. An ongoing term project will apply the principles and knowledge integral to the successful administration of a project. Students navigate complexity, risk, challenges, and disruption to manage resources and time constraints to reach project milestones.

This course is designed to familiarize students with the principles, concepts and terminology of personal selling. Lectures examine the sales process, paying particular attention to developing a relationship approach to the sales transaction. Students will participate in a marketing project that will allow them to experience the process of prospecting, presenting and closing the sale.

This is an introduction to the use of random variables, descriptive statistics, probability, the binomial and normal probability distributions, estimation, small and large sample theory, analysis of variance, tests of hypotheses, regression analysis, forecasting, time series and linear programming is provided. Practical applications are emphasized in the course.

This course covers the fundamental investment concepts of risk and return, portfolio diversification, asset allocation, portfolio evaluation, ratio analysis, and innovative types of investment products available in the marketplace.

The objectives of financial management and financial decision making are explored in this course. The approach is practical in nature with an emphasis on cash flow analysis, working capital management, and financial planning.

The course focuses on the formulation, implementation and evaluation of advertising and sales promotion programs. Highlighted are the practicalities of media selection, local resource availability, budgets, and measures of effectiveness.

Through a seminar approach, this course explores the many ethical dimensions of business and includes a major group project for which class time is allotted.

The course provides further examination of accounting procedures and their underlying concepts and principles. Additional standards and problems of valuation, income measurement, and disclosure in financial statements are introduced.