Honours Bachelor of Business Administration – Accounting Online

Learning outcomes:

Learning outcomes:

• Discuss how undergrad competencies may be used in their field of study, internship work-term and future career
• Reflect on their current skill level with respect to the undergrad competencies
• Create developmental goals for each competency
• Use collaboration and leadership skills to work effectively in a variety of groups
• Incorporate basic curiosity and imagination techniques in order to explore ideas beyond the first ones that might have come to mind
• Assess information that would be suitable to support the decision-making process in a typical workplace
• Use a variety of techniques to analyze data in order to aid the decision-making process
• Manage disappointments and risk-taking to follow through with tasks that have been assigned
• Practise professional business communication skills to share information in written and oral formats
• Apply agility and adaptability skills to manage the stress of fluctuating requirements and adapt to new and/or changing environments
• Apply critical thinking and problem-solving skills in order to explore a variety of perspectives and generate potential solutions to typical workplace challenges
• Reflect on the development of the undergraduate competences over the semester
• Demonstrate professional behaviours, including: a. work effectively in a team environment b. meet due dates c. produce professional-quality assignments d. use reference materials responsibly

​Learning outcomes:

• Develop strategies that will help them to operate successfully in the flipped classroom environment
• Identify opportunities for learning growth and development based on self-assessments on mindset and grit
• Discuss their preferred behaviour patterns based on a self-assessment and how that impacts on their learning experiences
• Explore ways to expand the number of learning techniques they use in their studies based on data that identifies their current preferred learning style
• Create strategies for overcoming typical time management challenges such as procrastination and lack of planning to support their success as a learner at Sheridan College
• Apply a variety of strategies to improve their study skills in the transition towards becoming a self-directed learner
• Create a learning development plan that will ease the transition to higher education and support ongoing success as a learner at Sheridan College
• Discuss Sheridan's Academic Integrity Policy and how it will impact on their learning experiences
• Demonstrate professional behaviours, including: a. work effectively in a team environment b. meet due dates c. produce professional-quality assignments d. use reference materials responsibly

Learning outcomes:

• Identify relevant financial data used in making business decisions
• Examine the financial accounting elements to be considered when making a decision that impacts an entity's financial position
• Explain the information communicated in different parts of financial statements
• Prepare financial statements using Accounting Standards for Private Enterprises (ASPE) and International Financial Reporting Standards (IFRS)
• Analyze financial accounting information to assist in effective management decision-making
• Use appropriate financial software to complete financial analyses

Learning outcomes:

• Explain properties of linear, quadratic, exponential and logarithmic functions
• Model simple business situations as a system of linear equations and inequalities
• Compute basic matrix operations
• Apply appropriate techniques for finding derivatives
• Identify critical points of a function through the application of derivatives
• Identify maxima and minima through application of Lagrange multipliers
• Compute partial derivatives for functions of several variables
• Compute anti-derivatives
• Compute the area under a curve using definite integrals
• Demonstrate professional behaviours, including: a. meet due dates b. produce professional-quality assignments c. use reference materials responsibly

Learning outcomes:

• Develop business messages that inform, request, persuade, and/or convey goodwill
  
• Apply communication strategies to accommodate different audiences
• Use research tools, including library databases and other online resources, to find relevant research sources
• Use APA guidelines to integrate research sources into writing
• Create a variety of business reports and presentations that are clear, concise and audience-focused
• Use appropriate communication channels and formatting to reinforce the intended message for the intended audience
• Apply ethical decision making when communicating both through speech and through writing
• Demonstrate professional behaviours, including: a. work effectively in a team environment b. meet due dates c. produce professional-quality assignments d. use reference materials responsibly

Learning outcomes:

• Analyze the mixed economic system and its focus on satisfying consumer needs and profit generation
• Compare different economic systems with Canada's mixed economic system
• Assess the various business ownership types
• Discuss the role and importance of entrepreneurship and innovation in the economy
• Describe trends in international business, including free trade and globalization
• Describe the importance and implications of business ethics and social responsibility in an enterprise
• Distinguish the types of management skills and strategic responsibilities that are required to carry out the management functions in planning, organizing, leading and controlling
• Explain each discipline according to its operational and strategic roles, as well as relationships to other disciplines
• Recommend appropriate strategic and operational plans for a simulated business case
• Evaluate the importance of and implications for organizations when embracing a culture of continuous improvement through change management
• Demonstrate professional behaviours, including: a. work effectively in a team environment b. meet due dates c. produce professional-quality assignments d. use reference materials responsibly

Learning outcomes:

• Assess core business processes including order-to-cash, procure-to-pay and integrated production process
• Describe supporting business processes including Finance Accounting and Management Accounting (Controlling)
• Differentiate among a variety of business operations models including: make-to-stock, make-to-order, engineer-to-order and outsourcing
• Assess the impact of "master data" and "transactional data" requirements on how Enterprise Resource Planning (ERP) software supports an enterprise
• Assign typical activities in a business process to functional areas within an enterprise
• Simulate business transactions through entire business processes using an ERP system
• Predict relevant impacts on business operations resulting from a change in a process
• Demonstrate professional behaviours, including: a. work effectively in a team environment b. meet due dates c. produce professional-quality assignments d. use reference materials responsibly

Learning outcomes:

• Measure basic macroeconomic variables (e.g., gross domestic product [real and nominal], the price level, the unemployment rate, the money supply)
• Analyze the measurement of basic macroeconomic phenomena
• Explain the influence of inflation and unemployment on economic growth
• Rationalize the government's policies towards inflation and unemployment
• Explain how commercial banks use deposit-taking and issuing loans to create money
• Explain the linkage between government fiscal policies (expenditures and taxation) and the level of national output
• Analyze the influence of the different fiscal policies on the aggregate supply model
• Compare basic macroeconomic models, including classical macro theory, Keynesian macro theory and the recent revisions of rational expectations, supply-side and general equilibrium theories
• Evaluate the effectiveness of international economic policies and programs
• Explain the impact of globalization on macroeconomics variables
• Demonstrate professional behaviours, including: a. meet due dates b. produce professional-quality assignments c. use reference materials responsibly

Learning outcomes:

• Explain the fundamental concepts of the market system scarcity, choice, opportunity costs and marginal analysis
• Communicate economic concepts with graphs and algebra
• Determine the main variables involved in economic problems and their relationships
• Develop models for explaining the decisions of consumers and producers in a market economy by utilizing such techniques as supply and demand analysis, utility and profit maximization
• Explain how elasticity and utility modify the allocation of goods/services
• Relate short-run and long-run costs to firms' production decisions
• Describe the impact of supply, demand, economic rent and profit on factor markets
• Evaluate different market structures in terms of consumer welfare and profit maximization
• Explain market failure and the need for government intervention in a market economy
• Appraise government policies and their effects on the economic behaviour on households and businesses

• Demonstrate professional behaviours, including: a. meet due dates b. produce professional-quality assignments c. use reference materials responsibly

Learning outcomes:

• Describe the research approaches and disciplines that contribute to organizational behaviour as a behavioural science
• Describe how perception, personality, values, attitudes and stress influence employee behaviour and organizational performance
• Apply motivation concepts to enhance job satisfaction and enthusiasm
• Evaluate factors influencing team effectiveness within organizations
• Demonstrate effective communication skills within organizational contexts
• Apply contemporary conflict management techniques to various sources of conflict
• Assess sources of power within an organization and the influence of politics on organizational decision-making
• Apply the various leadership theories and their impact on organizational functions
• Explain the role that organizational culture plays in influencing employee behaviour
• Identify the key elements and traditional versus contemporary designs of organizational structure
• Outline approaches for managing change including resistance
• Demonstrate professional behaviours, including: a. work effectively in a team environment b. meet due dates c. produce professional-quality assignments d. use reference materials responsibly

Learning outcomes:

• Analyze customer buyer behaviour and motivation, in order to accurately position brands
• Conduct macro-environmental and competitive analyses in preparation for developing a marketing plan
• Identify strengths, weaknesses, opportunities and threats relating to a brand, and use these as a basis for formulating marketing strategies
• Construct market segments, target markets, and product positioning, to focus all marketing communications
• Develop an integrated marketing plan for a brand, including product, pricing, promotion and distribution action plans, with rationale and controls
• Create a basic communications plan within the context of a marketing plan, including advertising, public relations, promotion, social media, internet marketing and personal selling
• Assess domestic and global marketing strategies that will provide enterprises with a competitive advantage
• Identify ethical and social responsibility issues facing companies and brands
• Demonstrate professional behaviours, including: a. work effectively in a team environment b. meet due dates c. produce professional-quality assignments d. use reference materials responsibly

Learning outcomes:

• Discuss the role of management accounting in achieving an organization's strategic focus
• Assess cost systems to determine an appropriate system for organizations
• Evaluate management information to determine the unit cost of a product (or service) and to make appropriate pricing decisions
• Apply cost accounting terminology, concepts and procedures used to facilitate planning and decision making
• Analyze a company's cost-volume-profit relationships to evaluate affects of change on the company's overall financial position
• Perform incremental analysis using relevant cost information for short-term decision making
• Perform budgetary planning that support an organization's strategies and analyze variances within costing systems to evaluate performance
• Measure and evaluate performance using various techniques

Learning outcomes:

• Prepare reports pertinent to the business environment and environmental sustainability considering different research methodologies, and research ethics implications

• Differentiate between quantitative and qualitative methods of inquiry
• Critically evaluate research for validity, reliability and generalizability
• Conduct data analysis and interpret research findings from a business perspective
• Create a research proposal for a specific business opportunity following a structured research process
• Draw supportable conclusions based on both quantitative and qualitative methods
• Communicate clearly and concisely to appropriate stakeholders in appropriate verbal, written and visual forms
• Identify sources of information using appropriate research tools
• Demonstrate professional behaviours, including: a. work effectively in a team environment b. meet due dates c. produce professional-quality assignments d. use reference materials responsibly

Learning outcomes:

• Understand the essential elements of Information Systems, the importance of data, information and knowledge and the components of Computer-Based Information Systems
• Understand the fundamental Information technology components of hardware, software, networks, and databases and explain how these components work together
• Explain the different types of business information systems that organizations employ, the ways these information systems are used, and why their use is essential for successful organizations
• Describe how organizations acquire and develop information systems for their organization
• Understand the concepts of privacy, security, and ethical considerations when organizations design, develop and use information systems
• Apply a recognized data analytics process for different types of data analytics
• Prepare data for analysis, ensuring data is validated, duplicates are removed, and privacy and security of the data is recognized
• Apply various data analytics functionalities of Excel to solve simulated data focused problems
• Develop data storytelling solutions using powerful data visualization tools such as Microsoft PowerBI and Tableau
• Demonstrate professional behaviours, including: a. work effectively in a team environment b. meet due dates c. produce professional quality assignments

Learning outcomes:

• Apply legal analysis in evaluating business scenarios
• Explain the importance of law in managing business risks and identifying business opportunities
• Identify the fundamental features of the Canadian legal system including the constitutional division of power, the Charter of Rights and Freedoms, and how laws are made
• Apply the law of contracts including what a contract is, how a contract is formed, remedies available for breach of contract, and contractual defects
• Apply the law of tort including negligence torts and intentional torts
• Evaluate the appropriate forms of business organization in different scenarios
• Assess basic legal problems arising from business scenarios in the areas of contracts, torts, forms of business organization, intellectual property, secured transactions, and other areas
• Evaluate current legal topics of interest to business
• Demonstrate professional behaviours, including: a. meet due dates b. produce professional-quality assignments c. use reference materials responsibly

Learning outcomes:

• Interpret the measures of descriptive statistics and their uses in reports
  
• Choose an appropriate method to solve probability problems
• Determine probabilities using the normal distribution
• Create a sample design including the type of sample and sample size
• Determine the critical values for a hypothesis test to compare properties of two populations
• Analyze the results of a hypothesis test to inform decisions
• Calculate a trend line, a regression line, and multiple regression coefficients to describe a set of data
• Interpret index numbers to assess changes in data
• Evaluate a company's financial options through application of statistical decision theory
• Develop a linear programming model to describe a business situation
• Interpret the results of a linear program to inform business decisions
• Demonstrate professional behaviours, including: a. meet due dates b. produce professional-quality assignments c. use reference materials responsibly

Learning outcomes:

• Value securities by applying the concepts of time value of money, inflation and taxation
• Apply the main capital budgeting methods to make appropriate investment decisions
• Evaluate corporate performance and worth through the use of financial ratio analysis and industry comparisons
• Assess a company's credit worthiness from the analysis of financial statements and the development of appropriate financial ratios
• Discuss the principal/agent relationship in financial dealings
• Evaluate various sources of financing available to a corporation
• Predict project and corporate cash flows, applying sensitivity analysis to optimize corporate decisions
• Analyze a company's finance function, (corporate finance, treasury, capital management, accounting etc ) its operation and its relationship to other functional areas (marketing, HR etc )
• Use appropriate financial software to complete financial analyses
• Present appropriate data in professional format to support decision making
• Demonstrate professional behaviours, including: a. work effectively in a team environment b. meet due dates c. produce professional-quality assignments d. use reference materials responsibly

Learning outcomes:

• Relate the key functional areas of a company to their roles in the supply or service chain
• Describe how the supply chain and operations support the overall strategy of an organization
• Explain the impact of economies of scale on the capacity of a company
• Describe the organization of production processes within the framework of the Product-Process matrix
• Contrast the characteristics of service processes and manufacturing processes
• Distinguish between the various dimensions of quality
• Differentiate between Purchasing and Strategic Sourcing
• Explain the impact of facility location on supply chain performance
• Describe the impact of distribution policies in relation to inventory levels, location and flows
• Contrast qualitative and quantitative demand forecasting techniques
• Discuss appropriate risk mitigation options for different areas of operations
• Discuss the importance of inventory management
• Demonstrate professional behaviours, including: a. work effectively in a team environment b. meet due dates c. produce professional-quality assignments d. use reference materials responsibly

Learning outcomes:

• Describe the essential characteristics of accounting and the conceptual framework for financial reporting
• Explain the various steps in the accounting cycle
• Prepare a multi-step income statement, classified statement of financial position and cash flow statement in accordance with generally accepted accounting principles
• Compare alternative revenue recognition policies and performance obligations
• Determine how current and long- term assets are reported, recognized, measured, presented and analyzed in accordance with generally accepted accounting principles and the conceptual framework
• Identify the use of fair market values, lower of cost & net realizable value and tests for impairment, in the valuation of various assets for financial reporting purposes
• Apply rules related to the de-recognition of various assets
• Contrast how the costs of various assets (including inventory, tangible and intangible long-term assets) are charged/allocated to expenses over the period of benefit
• Differentiate the valuation and income recognition methods employed to account for various current and long-term investments in securities
• Use data and analytics tools to make and communicate decisions

Learning outcomes:

• Identify differences in financial reporting for public and private entities
• Demonstrate how various liabilities (debt) and equities are reported in accordance with generally accepted accounting principles
• Distinguish debt from equity, current liabilities from long-term liabilities and financial from non-financial liabilities
• Apply present value concepts and effective interest amortization methods to various long-term liabilities
• Explain the accounting treatment for various transactions affecting shareholders’ equity
• Describe the accounting for compensatory stock option plans
• Prepare appropriate accounting entries, supporting calculations and financial statement presentations for earnings per share, corporate income taxes and defined benefit pension plans
• Differentiate the accounting treatment of capital vs operating leases by a lessee and financing vs sale-type leases by a lessor
• Contrast the accounting treatment applied to changes in accounting policy and correction of prior-year accounting errors, with the treatment of changes in accounting estimates
• Identify the appropriate accounting treatment of other disclosure issues related to segmented information, interim financial reporting, related-party transactions and subsequent events
• Use appropriate financial software to complete financial analyses

Learning outcomes:

• Use relevant cost analysis and strategic analysis in evaluating various short-term decisions
• Develop optimal product mix decision with multiple constraints
• Apply capital budgeting decision models and evaluate capital investment projects
• Prepare budgets and develop various measures to analyze financial and non-financial measures used for management control
• Identify and apply various strategic methods to develop costing and pricing
• Identify the strategic role and objectives of responsibility accounting and transfer pricing
• Perform various performance measures computations and analysis
• Develop a comprehensive framework for the management and control of quality
• Identify the types of management reporting needs and systems
• Utilize various tools and software in performing different types of analysis

Learning outcomes:

• Discuss the degree, designation, and experience requirements and qualifications of auditors
• Differentiate between the various types of audits, auditors, and reasons for each audit
• Explain the rules of professional ethics and legal liability for the accounting/auditing profession
• Apply the generally accepted auditing standards to the planning of an audit
• Evaluate a client's internal control system to assess data quality and risk
• Prepare a basic audit program outlining the tests for a company's system of internal controls
• Describe the transactions, documents, confirmations, controls and accounts included in the sales, acquisitions and disbursements cycles
• Explain the procedures for inventory counts, inventory observation, and cutoff tests
• Describe the audit tests, transactions, documents, accounts and controls of the production cycle, payroll cycle, finance and investment cycle
• Prepare analytical and detailed audit tests for overall revenue and expense accounts
• Analyze financial information, data quality and analytical models to assess risk and determine appropriate response to assessed risk
• Demonstrate professional behaviour, including: a. meet due dates b. produce professional-quality assignments c. use reference materials responsibly

Learning outcomes:

• Determine the residency tax status of an individual and the resulting potential liability for federal income tax
• Distinguish between business income, property income and capital gains
• Specify the tax treatment of income and expenses from various sources
• Prepare a capital cost allowance and capital property schedule according to the capital cost allowance regulations
• Interpret compliance regulations in order to minimize a taxpayer's exposure to interest and penalties
• Specify the tax treatment of the disposition of various types of capital property
• Calculate net income for tax purposes (Division B income)
• Compute taxable income utilizing deductions from net income for tax purposes
• Optimize the use of personal tax credits when determining federal tax payable
• Assess the tax implications of various types of income in order to maximize an individual's goals
• Formulate recommendations using sound research from the Income Tax Act and Bulletins, Circulars and Rulings from Canada Revenue Agency
• Analyze GST/HST obligations and calculate net tax for an individual
• Analyze financial and tax information using a variety of software tools
• Demonstrate professional behaviours, including: a. work effectively in a team environment b. meet due dates c. produce professional-quality assignments d. use reference materials responsibly

Learning outcomes:

• Apply the primary theoretical frameworks and perspectives of ethics in critiquing and assessing business strategies and decisions
• Assess the sustainability of businesses from economic, social and environmental perspectives
• Evaluate the corporate social responsibility (CSR) of domestic and international business activities by applying Carroll's pyramid of responsibilities
• Apply stakeholder analysis by examining the key stakeholders of a business, in particular, owners/shareholders, customers, employees and communities, in order to assess business decisions from a CSR perspective
• Identify ethical and sustainability issues related to corporate governance
• Apply environmental, social and governance (ESG) as a framework to assess an organization's business practices and performance with regard to sustainability and ethics
• Determine the role of business in the pursuit of the United Nations’ sustainability development goals (SDGs)
• Evaluate ethical issues arising from manufacturing and sourcing from foreign countries
• Explain the impacts of climate change and the potential roles of countries, organizations, and individuals in mitigating those impacts
• Examine topics of current interest involving ethics, sustainability and CSR including issues arising from the use of technology such as social media and artificial intelligence
• Demonstrate professional behaviours, including: a. work effectively in a team environment b. meet due dates c. produce professional-quality assignments d. use reference materials (including artificial intelligence tools) responsibly and appropriately

Learning outcomes:

• Describe the state of entrepreneurship and small business in Canada
• Outline the impact of government on small business
• Create a self-development plan based on demographic and personality characteristics of successful entrepreneurs
• Incorporate an entrepreneurial philosophical approach to problems and opportunities
• Analyze the advantages and disadvantages of creating a business, buying a business, or running a franchise
• Assess different forms of business ownership, including incorporation, partnership, strategic alliance, and licenced distributor
• Describe alternatives to financing entrepreneurial business ventures
• Create a unique new business concept using ideation methodologies
• Construct a feasibility analysis for a new business opportunity
• Develop an investor-ready business plan for presentation to potential investors
• Critique business plans from an investor perspective
• Utilize financial ratios to assess an existing small business
• Construct a cash flow statement, an income statement, and balance sheet for a new business
• Demonstrate professional behaviours, including: a. work effectively in a team environment b. meet due dates c. produce professional-quality assignments d. use reference materials responsibly

Learning outcomes:

• Compare the nature of political, economic, cultural and social systems in major countries of the world
• Evaluate the benefits and challenges of the global business environment for Canada
• Generate practical business action plans that mitigate the risks of international business in Canada while exploiting the advantages
• Analyze the role of international trade agreements and their implications for business
• Explain the role of international trade and monetary institutions in today's global business environment
• Develop practical and creative strategies and solutions for use by firms operating in an international business environment
• Assess the human resource function of a Multinational Enterprise and recommend actions for the global human resource function
• Evaluate how an Multinational Enterprise's organizational structure is designed to support its global strategy
• Communicate effectively in written and oral form using appropriate international business terminology
• Demonstrate professional behaviours, including: a. work effectively in a team environment b. meet due dates c. produce professional-quality assignments d. use reference materials responsibly

Learning outcomes:

• Analyze contemporary issues in academic and professional accounting literature
• Apply the decision usefulness approach to financial reporting
• Assess the implication of efficient securities markets on financial reporting
• Compare the information approach and the measurement approach to decision usefulness
• Evaluate accounting policy choices using the Positive Accounting Theory
• Recognize the influence of Agency Theory and Game Theory on accounting policy choices
• Determine the relationship between the discretionary and non-discretionary components of executive compensation and earning management behaviour
• Evaluate the economic and political issues influencing standard setting in the accounting profession
• Demonstrate professional behaviours, including: a. work effectively in a team environment b. meet due dates c. produce professional-quality assignments d. use reference materials responsibly

Learning outcomes:

• Describe the key components of a strategic plan
• Identify key stakeholder groups and their criteria for success
• Perform a Strengths, Weaknesses, Opportunities and Threats (SWOT) analysis and PESTLE analysis to inform strategic direction considering domestic and international environments
• Create mission and vision statements and core values for an organization
• Develop strategic objectives aligning with functional priorities, identifying implementation/execution critical success factors
• Design a scorecard to capture the key performance indicators
• Develop a financial plan aligned to the strategic plan
• Deliver a strategic direction report and presentation
• Identify human resources and change management improvements as well as value chain and operational improvement in pursuit of a company's strategic direction
• Apply marketing principles to a company's strategic direction
• Demonstrate professional behaviours, including: a. work effectively in a team environment b. meet due dates c. produce professional-quality assignments d. use reference materials responsibly

Learning outcomes:

• Create a shareable showcase e-portfolio designed for use in their discipline
• Synthesize their development in the BBA Undergraduate Competencies
• Integrate feedback on their draft portfolio
• Incorporate personally meaningful self-awareness, self-management, and reflective practice into final showcase portfolio
• Demonstrate professional behaviours, including: a. work effectively in a team environment b. meet due dates c. produce professional-quality assignments d. use reference materials responsibly

Learning outcomes:

• Create a relevant statement of work for the business client project
• Assess the industry and external environment in which the business client is competing
• Perform an internal analysis of the business client using analytical tools to assess a company's industry position
• Evaluate the competitive environment of the industry in which the business client competes
• Assess the components of the business client's strategic plan, marketing strategy, and revenue model to guide the goals of the project
• Evaluate relevant operational plans of the business client and provide recommendations for future implementation
• Develop the business client's financial model, forecast plans and risk mitigation strategies
• Propose an action plan and timeline for recommendations
• Communicate professionally to the business client, through meetings, emails, assignments and an executive summary presentation
• Demonstrate professional behaviours, including: a. work effectively in a team environment b. meet due dates c. produce professional-quality assignments d. use reference materials responsibly

Learning outcomes:

• Demonstrate adherence to business research methodology

• Develop a research proposal that includes research problem/objectives, theoretical framework, and appropriate quantitative and qualitative research methodology
• Analyze and interpret research findings related to a business problem and/or research objectives
• Conduct an integrative/critical review of the literature
• Present the findings of the research in a format suitable for submission to a peer-reviewed journal
• Present orally the findings of research
• Demonstrate professional behaviours, including: a. meet due dates b. produce professional-quality assignments c. use reference materials responsibly

Learning outcomes:

• Analyze argumentative essays and articles
• Produce detailed critical responses to texts, both written and oral
• Evaluate evidence presented in various arguments
• Integrate primary and secondary sources in the construction of clear, organized research essays and presentations
• Formulate original and informed ideas about a selection of topics and contemporary issues
• Design arguments based on theoretical models
• Collaborate with group members using effective interpersonal communication techniques
• Use proper styles of documentation

Learning outcomes:

• Describe fundamentals of international economics and finance
• Classify and analyze the roles of international institutions, including United Nations role on sustainable production, consumption, and trade
• Explain classical and modern trade theories
• Apply economic principles to interpret various aspects of global trade policies
• Discuss the reasons of tariffs and non-tariff barriers to trade and their impact on regional and international trade
• Assess trade policies, labour and environmental standards on international trade
• Develop analytical methods to analyze international trade issues
• Discuss global finance and investment, foreign exchange mechanisms, exchange rate policy, and global capital market and their impact
• Assess regional issues in global economy
• Demonstrate professional behaviours, including: a. meet due dates b. produce professional quality reports and presentations c. use reference materials responsibly

Learning outcomes:

• Compare the ways in which business is conducted, in general terms, in selected global environments

• Compare management skills required under selected global business environments
• Analyze specific culture-sensitive models of business communication
• Analyze cultural values in relation to issues of social organization, context, and authority and management
• Evaluate the implications of the values of a particular culture in the areas of business communication, management and negotiation
• Design effective strategies for use in communication, negotiations, cross cultural conflict and management in multi-cultural settings that reflect cultural awareness and respect
• Critique personal views and perspectives against a framework of cultural awareness
• Demonstrate professional behaviours, including: a. work effectively in a team environment b. meet due dates c. produce professional-quality reports and presentations d. use reference materials responsibly

Learning outcomes:

• Discuss the project management knowledge areas covered by the Project Management Institute's (PMI) Body of Knowledge
• Prepare risk assessment and mitigation strategies
• Evaluate tradeoffs between time, costs, scope and quality
• Apply project management knowledge areas to initiate, plan, execute, monitor, control, and close projects
• Use software to manage project throughout its different phases
• Develop solutions to domestic and international issues leading to successful project management processes documents and outcomes
• Develop project management plans that integrate stakeholder perspectives
• Propose appropriate solutions to case studies and assignments
• Effectively communicate through individual and group reports
• Demonstrate professional behaviours, including: a. work effectively in a team environment b. meet due dates c. produce professional-quality assignments d. use reference materials responsibly

Learning outcomes:

• Identify contemporary and emerging issues related to special topics
• Complete a formal literature review and a literature review paper
• Assess contemporary and emerging issues related to specific thematic or discipline-based business topics
• Discuss the importance and implications of contemporary and emerging issues to the business environment
• Assess the business challenges and opportunities associated with identified contemporary and emerging issues
• Evaluate contemporary and emerging issues from the organizational, domestic and/or global perspective
• Identify appropriate recommendations, analysis or future research to facilitate a better understanding of business challenges and opportunities
• Apply the case writing process
• Demonstrate professional behaviours including: a. meet due dates b. produce professional-quality assignments c. use reference materials responsibly

Learning outcomes:

• Discuss the importance of creativity and innovation within an organizational context
• Utilize creative processes, tools and techniques to generate ideas and problem solve
• Differentiate between different types of innovation including product, process, and business model innovation
• Assess how an organization's structure and culture can impact creativity and innovation
• Identify different characteristics of innovative organizations
• Assess different sources and factors that aid innovation within an organization
• Describe how successful organizations differentiate themselves in the development of new products
• Evaluate strategies and business processes used by organizations to foster sustaining and disruptive innovations
• Recommend alternative business models used to capture new market opportunities
• Explain different strategies for acquiring and maintaining intellectual capital used in the innovation process
• Assess the impact of disruptive innovation at an industry level
• Demonstrate professional behaviours, including: a. work effectively in a team environment b. meet due dates c. produce professional-quality assignments d. use reference materials responsibly

Learning outcomes:

• Develop recommendations to management using advanced financial concepts
• Compute capital budgeting alternatives to maximize return on investment
• Identify long term sources of financing to optimize an entity's capital structure
• Recommend a dividend policy to maximize market value of corporate securities
• Evaluate special financing and investment alternatives
• Assess the impact of risk management decisions in a complex corporate environment
• Analyze the use of futures, forwards, options and swaps for alternative sources of corporate securities and risk management
• Construct effective financial plans in a complex global environment
• Explain the impact on stakeholders of volatile financial markets and decision-making
• Analyze financial information using a variety of software tools
• Demonstrate professional behaviours, including: a. work effectively in a team environment b. meet due dates c. produce professional-quality assignments d. use reference materials responsibly

Learning outcomes:

• Understand the value of information and information systems to organizations and the impacts on organizational decision making
• Acquire fundamental information systems knowledge including basic systems concepts, technology infrastructure/architecture and systems development
• Understand how the quality of data and information and the presentation of information impacts decision making at organizations
• Describe basic data and information modelling concepts including data standards, data analytics, data models and database management systems
• Develop a working accounting based relational database system consistent with fundamental relational data management principles and concepts
• Apply various data analytics concepts, skills and tools to develop business intelligence information and visualizations
• Understand how the different types of information systems provide the information required for organizations to meet their objectives
• Demonstrate a comprehensive understanding of emerging accounting technologies including the impacts they have on the accounting field
• Examine the various information systems risks and the controls and strategies required for information systems risk management
• Demonstrate professional behaviours, including: a. work effectively in a team environment b. meet due dates c. produce professional-quality assignments d. use reference materials responsibly

Learning outcomes:

• Appraise the theory and procedures surrounding the audit assurance process
• Analyze materiality to determine the amounts and types of errors that would constitute a substantial error when reporting financial results
• Develop an overall audit strategy when planning an assurance audit
• Analyze the internal controls of a company, including the related processes, using knowledge of data requirements and risk exposure
• Evaluate audit sampling to ensure the absence of a non-biased sample through analytical procedures
• Test the feasibility of financial statement balances through financial statement analysis
• Select accounts for substantive testing and evidence collection
• Evaluate the sufficiency and appropriateness of audit evidence using data visualization where appropriate
• Evaluate the reporting systems, data quality and the analytical models including Audit Data Analytics (ADA) and other issues to determine sufficiency of the reporting details
• Plan the audit of consolidated, not-for-profit and public sector organizations
• Analyze financial information to assess risk and determine appropriate response to assessed risk
• Demonstrate professional behaviours, including: a. meet due dates b. produce professional quality assignments c. use reference materials responsibly

Learning outcomes:

• Compute taxable income and taxes payable for public, private and Canadian Controlled Private Corporations (CCPCs)
• Evaluate the advantages and disadvantages of incorporating both business and investment income in a private corporation
• Evaluate alternative methods whereby a shareholder-manager is remunerated by a private corporation
• Determine the tax consequences of specific transactions involving shareholder loans, shareholder appropriations and sale of qualifying small business corporation shares
• Describe the various rights and obligations of taxpayers and the Canada Revenue Agency under the Income Tax Act
• Compare the after-tax effects of selling assets versus shares on the disposition of an incorporated business
• Identify the tax effects of various corporate distributions and the winding-up of a corporation
• Illustrate the tax effective transfer of assets to a corporation under s85(1), giving appropriate consideration to various pitfalls
• Outline various rollover provisions available under the Income Tax Act and under what circumstances they would apply or could be elected
• Describe the nature of partnerships and trusts, various types of trusts and their uses in tax planning
• Analyze financial and tax information using a variety of software tools
• Demonstrate professional behaviours, including: a. meet due dates b. produce professional-quality assignments c. use reference materials responsibly

Learning outcomes:

• Present financial instruments in accordance with current handbook requirements
• Recognize intercompany investments using the equity method
• Apply consolidation techniques for investments in subsidiaries
• Determine the appropriate accounting procedures for investments in joint ventures
• Identify the segmented information and entity wide disclosures that are required to be reported
• Evaluate methods for translating foreign currency transactions
• Assess accounting treatment options for hedge transactions
• Apply the foreign currency transaction approach to the translation of foreign subsidiary financial statements
• Explain the appropriate accounting treatment options for not-for-profit organizations and public/government entities
• Analyze financial information using a variety of software tools