UNDERGRADUATE DEGREE COURSES
Accounting
Permission of the Department of Accounting is required for all 300- and 400-level accounting courses. Students are advised not to take 400-level courses in accounting prior to their fourth year.
COMM 433.3
Registration Info — 2003-2004 Regular Session»
Accounting for Equity Interests
1/2(1L-2T)
Prerequisite(s): COMM 323.
Focuses on accounting and reporting issues associated with economic entities consisting of multiple parts. The simplifying assumption that corporations operate independent from other organizations is relaxed. Theory and practice related to accounting for business combinations, intercorporate investments, foreign currency denominated transactions and foreign investments will be examined. Accounting and reporting by not-for-profit organizations will be considered.
COMM 438.3
Registration Info — 2003-2004 Regular Session»
Management Planning and Control Systems
1/2(3L)
Prerequisite(s): COMM 308.
Corequisite(s): COMM 401.
Based primarily on the case method of instruction, this course provides students with a conceptual framework, an exposure to the component parts, and a systematic procedure so that they can begin to evaluate, design and implement management planning and control systems. Specific topics covered include: controlling discretionary expenditures, cost, profit and investment centres, transfer pricing, budgeting, performance measurement, innovation, compensation, and instilling ethical behavior in organizations.
Business Law
COMM 208.3
Registration Info — 2003-2004 Regular Session»
Introduction to Business Law
1/2(3L)
An introduction to the general principles of law relating to contract and tort. Special contracts to be considered include agency, assignment, bailment, employment, guarantee, insurance, negotiable instruments, sale of goods, and contracts creating a security interest in goods. Some aspects of the law relating to real property, partnership and corporations will be discussed.
COMM 404.3
Registration Info — 2003-2004 Regular Session»
Business Law
1/2(3L)
Prerequisite(s): COMM 208.
Provides a more comprehensive examination of several of the topics surveyed in COMM 208. Special attention will be given to those aspects of the law relating to real property, negotiable instruments secured transactions, partnerships and corporations. Other topics include administrative law, wills, creditor rights (including bankruptcy) and trade practices.
Finance
Permission of the Department of Finance and Management Science is required for all 300- and 400-level finance classes. COMM 203 is prerequisite to all senior finance courses in addition to prerequisites stated with each specific course description. Students are advised against taking 400-level finance courses prior to their fourth year. The department may not offer all the finance electives in any given year.
COMM 203.3
Registration Info — 2003-2004 Regular Session»
Introduction to Finance
1/2(3L)
Prerequisite(s): COMM 104.
Deals with the functions of the financial manager, including the problems and techniques of financial decision-making. Includes: goals of the firm; management of working capital; financial problems and decisions involving intermediate and long-term financing, capital budgeting under certainty and capital structure as it relates to weighted average cost of capital.
COMM 329.3
Registration Info — 2003-2004 Regular Session»
Personal Finance
1/2(3L)
Prerequisite(s): COMM 203.
Teaches the skills and techniques of personal financial planning. Topics include the financial life cycle hypothesis and other theories as they apply to individuals and families; the impact of taxation on financial plans; saving and investment planning; consumer credit and debt management; acquisition and sale of personal assets; life, health, accident, disability, auto and home insurance; leisure and recreation planning; personal bankruptcy and insolvency; retirement, wills and estate planning; and the preparation of personal financial plans.
COMM 363.3
Registration Info — 2003-2004 Regular Session»
Intermediate Corporate Finance
1/2(3L)
Deals with analytical techniques and theory of corporate finance. Covers investment and financing decisions including leasing, take-overs, corporate failures and reorganizations as well as other intermediate-level topics in the area of corporate finance. The concept of financial mobility is also emphasized.
COMM 364.3
Registration Info — 2003-2004 Regular Session»
Risk and Insurance
1/2(3L)
Deals with the concepts of risk, risk measurement and treatment, the various kinds of insurance including life, health and social security insurance; property and liability insurance; insurance institutions, contracts regulation; other topics include theft insurance; surety bonds, re-insurance, insurance and inflation, and business risk management.
COMM 366.3
Registration Info — 2003-2004 Regular Session»
International Business Finance
1/2(3L)
Prerequisite(s): COMM 363.
The problems, opportunities and questions confronting the financial management of multinational enterprises are analysed. Consideration is given to macro aspects of international finance including the problems of international liquidity and related institutional developments as inputs to the financial decision making of multinational enterprises.
COMM 367.3
Registration Info — 2003-2004 Regular Session»
Security Analysis and Evaluation
2(3L)
Prerequisite(s): COMM 363.
The principles and techniques of investing in securities are discussed. The material covers sources and analysis of investment information, evaluation of risks and returns associated with various investment instruments. Security analysis includes fundamental and technical approaches.