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Commerce
College of Commerce

KEY TO COURSE
DESCRIPTIONS
Commerce > 400-level+

Commerce courses in this section are listed in numerical order. The applicable headings are abbreviated as follows:
Accounting  – ACC
Business Law  – BUSLW
Finance  – FIN
General Commerce Courses  – GEN
Health Care Administration  – HCA
Human Resource Management  – HRM
Industrial Relations  – INDRL
Management  – MGT
Marketing  – MKT
Production and Operations Management  – POM
Quantitative Analysis  – QUANT
Taxation  – TAX

For Honours seminar courses see the respective subject headings in this section.

Note: Space in upper-year courses is restricted to students in Commerce and those colleges that have Commerce courses as part of their degree requirements.

*300 and 400 level ACCOUNTING, FINANCE, and MARKETING courses require permission from the applicable Department.  Students are advised not to take 400 level accounting or finance courses prior to their fourth year.

UNDERGRADUATE DEGREE COURSES
COMM 401.3 (MGT)
Registration Info — 2004-2005 Regular Session» Business Policy I
1/2(3S)
Prerequisite(s): Open to Commerce students in their graduating year.

An integrative course which focuses on the functions and responsibilities of senior management. Deals with the concept of organizational strategy and how it is formulated, developed and implemented in real-life situations.

COMM 402.3 (HRM)
Registration Info — 2004-2005 Regular Session» Management Skills
1/2(3S)
Prerequisite(s): COMM 202. Open to Commerce students in their graduating year.

Focuses on the skills managers require to effectively "get things done" in organizations. The course concentrates on ten skills that research identifies as those most frequently associated with effective managers: verbal communication, managing time and stress, motivating and influencing others, delegating, setting goals and articulating vision, self-awareness and empathy, team building, managing conflict, problem recognition, and problem solving and managing individual decisions. Skill learning will involve some lectures, but will focus primarily on student involvement through cases, exercises and role playing.

COMM 404.3 (BUSLW)
Registration Info — 2004-2005 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.

COMM 405.3 (TAX)
Registration Info — 2004-2005 Regular Session» Taxation - Taxation and Business Decisions
1/2(3L) (Not offered in 2004-2005)
Prerequisite(s): Fourth-year standing in the College of Commerce and permission of the department.

Students acquire an understanding of the fundamentals of the Canadian tax system and its impact on business and personal decision-making. The Canadian income tax structure is examined, a theory for tax planning is developed and specific tax planning topics are discussed.

Note: Students may receive credit for only one of COMM 405 or COMM 406.

COMM 406.3 (TAX)
Registration Info — 2004-2005 Regular Session» Taxation - Liability for Tax and Computation of Net Income
1(3L)
Prerequisite(s): COMM 321 and permission of the department.

Exposes students to the technical provisions of the Income Tax Act and their interpretation and application. In particular, the course examines the liability for tax and the computation of net income for tax purposes. Emphasis is placed on learning how to read, understand and apply the legislation itself. Students are also introduced to the skills necessary to research a tax issue.

Note: Students may receive credit for only one of COMM 405 or COMM 406.

COMM 407.3 (TAX)
Registration Info — 2004-2005 Regular Session» Taxation - Individual and Corporate Taxes Payable and Tax Planning
2(3L)
Prerequisite(s): COMM 321, COMM 406, and permission of the department.

Further exposes students to the technical provisions of the Income Tax Act, with continued emphasis on learning to read the legislation with understanding. In particular, the course examines the determination of taxable income and taxes payable for individuals and corporations, the application of the provisions of the Act to various business situations and reorganizations, as well as tax planning issues related to these topics. Students are given the opportunity to further develop their tax research skills.

COMM 412.3 (ACC)
Registration Info — 2004-2005 Regular Session» Accounting Theory
1/2(1.5L-1.5S)
Prerequisite(s): COMM 323 and permission of the department.

A critical examination of contemporary problem areas in financial accounting theory. Selected topics are covered in depth, and panel discussions and debates are a vital aspect. Specific skill development focuses on how to learn and think creatively about accounting issues, develop reasoned positions and justification thereof, express criticisms in a constructive manner, improve written and oral communication abilities and participate actively in discussions.

Note: It is highly recommended that students take COMM 412 and COMM 413 in the same term.

COMM 413.3 (ACC)
Registration Info — 2004-2005 Regular Session» Contemporary Issues in Accounting
1/2(3S)
Prerequisite(s): COMM 323 and permission of the department.

Examines various contemporary issues facing the 'accounting profession'. These issues are drawn from both the academic and professional accounting literatures. The course challenges students to develop (more) informed positions on various issues, and exercises and improves their skills in critical thinking, persuasive writing and effective oral communication. Class meetings take place in an interactive, 'seminar-style' format and include the use of formal debates. Students must also submit term papers.

Note: It is highly recommended that students take COMM 412 and COMM 413 in the same term.

COMM 419.3 (FIN)
Registration Info — 2004-2005 Regular Session» Derivative Securities
1/2(3L)
Prerequisite(s): COMM 203, 363, and permission of the department.

Deals selectively with the theories, strategies, and applications of derivative securities. Topics include futures and forward contracts, swaps, standard options, exotic options and other derivative securities on different underlying assets; valuation techniques; empirical studies; governance and regulation of derivative securities trading and exposure; and management of financial risks.

COMM 421.3 (ACC)
Registration Info — 2004-2005 Regular Session» Auditing - External
1/2(3L)
Prerequisite(s): COMM 323 and permission of the department.

Considers the demand for independent external audits, including environmental determinants (social, legal and professional) and individual auditor behaviour. The satisfaction of the demand for an audit is examined within a risk reduction expression of an auditor's opinion formulation process.

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