Course Descriptions

Introduces students to the theory and practice of effective business communication for specific audiences and purposes in a changing business environment. Students will apply reasoned, practical, and ethical principles to producing and evaluating typical business messages. Working in independent and group situations, students will conduct research, produce a portfolio of memos, letters, and employment communication, write a group proposal and report, and deliver oral presentations.

Weekly hours: 1 Lecture hours and 2 Tutorial hours
Note: Students with credit for BSCM 100.3 or BAC 14 cannot take this course for credit.

The focus of this course is on integrated organizational decision making. To achieve this, students will examine case studies requiring an integrated analysis across six business disciplines (Accounting, Finance, Human Resources, Management/Strategy, Marketing and Operations) over the four stages of an organizational life-cycle (start-up, growth, maturity and revitalization) as an organization's activities shift from strategic exploration to exploitation and back to exploration again.

Weekly hours: 3 Lecture hours
Note: Students with credit for BAC 11 or COMM 102.3 will not receive credit for this course.

Examines the management processes including environment and business analysis, planning, decision making, execution and performance measurement. This course will make major use of case analyses, simulations, organizational audits or other instructional methods that allow the student to assume the role of manager of the organization.

Weekly hours: 3 Lecture hours
Note: Students with credit for COMM 101.3 will not receive credit for this course.

Teaches descriptive statistics, index numbers, probability concepts, probability distributions, sampling distributions, statistical inference - estimation and hypothesis testing, and introduces time series forecasting (moving averages and exponential smoothing). Spreadsheet-based statistical functions and/or computer programs will be used to demonstrate the concepts and theory and to analyze practical business situations.

Weekly hours: 3 Lecture hours
Prerequisite(s): Foundations of Math 30, Pre-Calculus 30, or MATH 102.

Introduces various concepts and tools that will assist in understanding behaviour and enhancing effectiveness in organizations at individual, group and organization-wide levels. Topics include attitudes, values and ethics; motivation and rewards; leadership, communication and change. Also provides an applied foundation for work group effectiveness.

Weekly hours: 3 Lecture hours
Note: Students with credit for COMM 202.3 or HRM 243.3 or BAC 28 cannot take this course for credit.

A zero credit course designed to build a set of skills to enhance success in the Edwards School of Business. Topics will include: academic honesty and appropriate citation, presentations and case writing, study skills and exam writing skills, managing multiple tasks - time and stress management and an initial business tour.

Weekly hours: 1 Lecture hours
Restriction(s): ABAC Students

Introduces students to business concepts, the business environment and delivers required business competencies that are relevant to business students. The course is designed to combine previously taught skills with other success factors into a unified whole. The skills ensure future success, retention and a sense of identification with the Edwards School of Business.

Weekly hours: 1.5 Lecture hours and 1.5 Practicum/Lab hours and 1.5 Seminar/Discussion hours
Restriction(s): Enrolment in the Edwards School of Business

A zero credit course designed to build a set of skills required for success in the North American business environment. Topics will include: career counseling and job search techniques, resume writing and interview skills, business etiquette, business networking event and a second business tour.

Weekly hours: 1 Lecture hours
Restriction(s): ABAC Students

Helps the student understand, use and appreciate the limitations of information provided in an organization's financial statements. As such, the course examines what financial statements are, what they include and the means of deriving information for and from them. Specifically, the course will enable the student to: (1) link the results of management's financing, investing and operating decisions to financial statement reporting; (2) understand the boundaries and limitations of information in the financial statements; (3) demonstrate a basic but real awareness of financial accounting systems; and (4) use information in financial statements to help make various decisions about an organization.

Weekly hours: 3 Lecture hours
Note: Students can receive credit for only one of COMM 201.3 or ENT 230.3

Deals with the functions of the financial manager, including the problems and techniques of financial decision-making. Topics include: 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.

Weekly hours: 3 Lecture hours
Prerequisite(s): One of (MATH 110.3 or MATH 121.3) and COMM 104.3
Note: Students can receive credit for only one of COMM 203.3 or ENT 300.3.

Introduction to the marketing concept in business. Business activities are analyzed from the point of view of recognition, stimulation and satisfaction of consumer demand.

Weekly hours: 3 Lecture hours
Note: Students with credit for COMM 200.3 or MKT 251.3 or BAC 25 cannot take this course for credit. Students can receive credit for only one of ENT 210.3 or COMM 204.3.

Introduces students to concepts and decision-making techniques used in the design, planning, execution, control, and improvement of operations of world-class manufacturing and service companies. It begins with introductory issues such as operations strategy and forecasting, continue with design topics such as product design, capacity planning, process design, facility layout, work design, and location planning, then covers quality management and control, and finally ends with planning decisions such as inventory management, aggregate planning, material requirements planning, just-in-time systems, scheduling, and supply chain management. Time permitting, project management and waiting line management may be covered too.

Weekly hours: 3 Lecture hours
Prerequisite(s): COMM 104.3

Teaches inferential statistics, chi-square contingency tests, goodness-of-fit tests, analysis of variance, simple linear regression and correlation, multiple regression and correlation, nonparametric statistics, statistical decision theory, and some statistical applications in quality control. Spreadsheet-based statistical functions and/or computer programs will be used to demonstrate the concepts and theory and to analyze practical business situations.

Weekly hours: 3 Lecture hours
Prerequisite(s): One of (MATH 110.3 or MATH 121.3) and COMM 104.3
Note: Students who wish to use this course toward an Arts & Science credit should first refer to Statistics Course Regulations in the Arts & Science section of the Calendar.

Introduces students to the vital role that modern management accounting information plays in running a successful business in today's business world. Topics covered include the use of management accounting information to support decision making, planning and controlling activities and the behavioral impact of using accounting information to make decisions. In addition, students will gain an appreciation of the limitations of accounting information and an understanding of the needs of management accounting systems.

Weekly hours: 3 Lecture hours
Prerequisite(s): COMM 201.3
Note: Students with credit for ACC 230.3, COMM 301.3 or COMM 302.3 cannot take this course for credit.

Develops a framework for human resource management comprising the context, issues, strategies, and processes of managing people in organizations. The challenges arising from the context include legal and ethical issues as well as global perspectives. Processes include selection and recruitment, performance appraisal, training and development, compensation and benefits, labour relations, and managing employee and employer interests within the employment relationship.

Weekly hours: 3 Lecture hours
Note: Students may receive credit for only one of COMM 211.3, ENT 220.3, COMM 386.3, or BAC 15.

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, partnerships and corporations will be discussed.

Weekly hours: 3 Lecture hours
Note: Students with credit for COMM 208.3 or BAC 29 cannot take this course for credit.

Decision making in contemporary organizations is simultaneously impacted by complex internal and external forces—in both the private and public sectors—across the local, provincial, national and increasingly international levels. This course introduces students to strategic management and ethical frameworks that will assist them in understanding the impact these forces have upon organizational decision making.

Weekly hours: 3 Lecture hours
Prerequisite(s): COMM 101.3
Note: Students with credit for BAC 37 will not receive credit for this course.

This course is an introduction to how firms use information technology and systems to achieve corporate objectives, compete in today's business environment and improve performance. Students will also receive experiential training in relevant business applications.

Permission of the department is required.
Restriction(s): Only open to students in the Edwards School of Business.
Prerequisite(s): COMM 205.3

The objective of this course is to provide an in-depth understanding of cost management systems from a preparer focus. Particular attention will be devoted to providing students with an understanding of Job Order Costing, Process Costing, and Hybrid Costing Systems. Students will examine cost allocations, variance analysis, and absorption and variable costing. This will be complemented by examining topics such as target costing, life-cycle costing, total quality management, just-in-time management and activity based management.

Weekly hours: 3 Lecture hours
Permission of the department required.
Prerequisite(s): COMM 210.3.

An intensive examination of professional pronouncements and practices regarding concepts, principles, and procedures for recognizing, measuring, and disclosing assets and related revenues and expenses which are presented in financial statements prepared for third parties. Within this knowledge base, skills regarding reading, analysis, diagnosis, evaluation and judgment are developed in a context of new and unfamiliar situations.

Weekly hours: 1 Lecture hours and 2 Seminar/Discussion hours
Permission of the department required.
Prerequisite(s): COMM 201.3

A continuation of corporate financial reporting as described for COMM 321.3 but focusing on issues regarding liabilities and owners' equity and related revenues and expenses. Consideration is also given to cash flow analysis, the impact of various accounting methods on the reported results of a firm's activities and interpretation of financial statements.

Weekly hours: 3 Lecture hours
Permission of the Department required.
Prerequisite(s): COMM 321.3

Teaches students how to analyze personal goals and assess the financial implications of these goals, construct and examine financial statements for individuals, determine personal net worth, analyze financial products and services, and suggest investment alternatives appropriate to individuals and families. In addition, this course explains personal taxation, insurance contracts to protect the life styles of families, financial alternatives in retirement, and estate planning.

Weekly hours: 3 Lecture hours
Permission of the department required.
Prerequisite(s): COMM 203.3
Note: Student may receive credit for only one of COMM 329.3 or COMM 429.3. If COMM 329.3 was taken prior to 200609, it can be used in the finance major. If COMM 329.3 was taken in 200609 or after, the class cannot be used in the finance major.

The role of the accounting system in a total management information system is examined. In addition, the major considerations involved in the design and installation of accounting systems are discussed. Cases in systems review and analysis concerning matters such as internal control evaluation, forms design and flow charting are used extensively. Manual, mechanical and electronic data processing techniques are investigated in relation to their use in accounting systems.

Weekly hours: 3 Seminar/Discussion hours
Permission of the department required.
Prerequisite(s) or Corequisite(s): COMM 308.3

Introduction to the global setting in which international business decisions are made. In addition to the basic economic factors, socio-cultural, legal and political considerations are examined. Emphasis is placed on the factors which are relevant to decision making in a wide range of international business functions (i.e. marketing, finance) and international business forms (i.e. export-import, foreign manufacturing, joint ventures).

Weekly hours: 3 Lecture hours
Permission of the department is required
Prerequisite(s): Completion of 30 credit units COMM courses.
Note: Students outside the Edwards School of Business must seek permission from their college. Students with credit for BAC 35 will not receive credit for this course.

Provides an understanding of the theory, research and managerial choices relevant in structuring, designing and maintaining effective organizations. A contingency approach will be used to examine the influence of factors such as environment, goals and strategy and technology on the structure and behaviour of organizations.

Weekly hours: 3 Seminar/Discussion hours
Permission of the department required.
Prerequisite(s): COMM 105.3

Designed to help students identify and apply appropriate practices (which are valid, reliable, and legally defensible) for recruiting and selecting people who will contribute to the overall success of an organization, and for engaging those employees toward favourable organizational (and individual) outcomes. In so doing, the theoretical and empirical underpinnings for these practices are presented.

Weekly hours: 3 Lecture hours
Permission of the department required.
Prerequisite(s): COMM 105.3 and COMM 211.3

Considers various areas of government activities which affect business decision making and considers their impact on management decision making.

Weekly hours: 3 Seminar/Discussion hours
Prerequisite(s): COMM 204.3

Provides a practice oriented bridge between the physical sciences and the world of commerce. Examines the theory and practice of launching new business ventures in science and engineering related industries. Practicing managers, entrepreneurs and special advisors will describe their activities and experiences through guest lectures and an in-class project will put class content into practice.

Weekly hours: 1.5 Lecture hours and 1.5 Seminar/Discussion hours
Permission of the department is required.
Prerequisite(s): Completion of 30 credit units COMM courses.

The Saskatchewan and Canadian business landscape is changing. Aboriginal Entrepreneurs and Businesses are making bigger impacts in the business community and this trend will continue. This course is intended to provide knowledge about the unique environment in which aboriginal owned businesses operate. This unique environment creates some interesting opportunities and even more unexpected challenges. The impact of treaties, the Indian Act, Land Claim Settlements and other issues are all discussed in the context of their impact on economic development for aboriginal peoples. This course also examines the best practices related to the legal structures, governance models and management systems of aboriginal businesses by studying successful aboriginal businesses and communities. These case studies focus on Western Canada and specifically Saskatchewan.

Weekly hours: 3 Seminar/Discussion hours
Prerequisite(s): Completion of COMM 101.3 and 30 credit units of university courses.
Note: Students outside the Edwards School of Business must seek permission from their college. B.Comm. students do not require permission.

Examines theories, research and issues related to leadership in organizations and encourages self-assessment of leadership qualities. A range of approaches are used to develop students' critical assessment and problem-solving abilities.

Weekly hours: 3 Seminar/Discussion hours
Permission of the department required.
Prerequisite(s): COMM 105.3

Designed to provide both knowledge and evaluation skills needed to add value in the new venture sector of the economy. Students taking this course will acquire knowledge in respect to current concepts in entrepreneurship, primarily as it concerns the evaluation of entrepreneurs, their ventures, and the venturing environment.

Weekly hours: 3 Seminar/Discussion hours and 2 Practicum/Lab hours
Prerequisite(s): COMM 201.3, COMM 203.3 and COMM 204.3
Note: Students may receive credit for only one of COMM 349.3 or BPBE 230.3.

Concentrates on the development of marketing strategies. An operational framework is built for analysing the marketing environment and selecting among strategic alternatives, primarily through case analysis.

Weekly hours: 2.5 Seminar/Discussion hours and .5 Practicum/Lab hours
Permission of the department required.
Prerequisite(s): COMM 204.3

Considers factors influencing consumer behaviour as a focal point of marketing decision making. Topics include market segmentation and positioning, and environmental and individual determinants of consumer behaviour and consumer decision processes. This material is analyzed for its usefulness in designing, evaluating and implementing marketing strategies.

Weekly hours: 3 Seminar/Discussion hours
Permission of the department required.
Prerequisite(s): COMM 204.3

Examines the principles and procedures associated with the collection and analysis of relevant information in the context of solving practical marketing problems. Students have the opportunity to apply these principles at each stage of the marketing research process: problem definition, research design, data collection, data analysis and report preparation.

Weekly hours: 2 Seminar/Discussion hours and 1 Practicum/Lab hours
Permission of the department required.
Prerequisite(s): COMM 204.3
Prerequisite(s) or Corequisite(s): COMM 207.3

Will provide students with a preliminary understanding of sales; communicating information to customers within an effective relationship based on trust; fulfilling customer expectations through "partnering" relationships and creating a selling environment that requires the use of advanced customer relationship management (CRM). The material presented will be organized around the four pillars of personal selling: relationship strategy, product strategy, customer strategy and presentation strategy.

Weekly hours: 3 Lecture hours
Permission of department required.
Prerequisite(s): COMM 204.3
Note: Students with credit for COMM 498.3 (Special Topics: Sales Management) will not receive credit for this course.

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.

Weekly hours: 3 Lecture hours
Permission of the department required.
Prerequisite(s): COMM 203.3 and COMM 207.3.

Deals with the concepts of risk, risk measurement and treatment, various kinds of insurance including life, health and social security insurance; property and liability insurance; insurance institutions and contracts regulation. Other topics include theft insurance; surety bonds, re-insurance, insurance and inflation and business risk management.

Weekly hours: 3 Lecture hours
Permission of the department required.
Prerequisite(s): COMM 203.3 and COMM 207.3.

Principles and techniques of investing in securities are discussed. Other topics include sources and analysis of investment information and evaluation of risks and returns associated with various investment instruments. Security analysis includes fundamental and technical approaches.

Weekly hours: 3 Lecture hours
Permission of the department required.
Prerequisite(s): COMM 203.3 and COMM 207.3.

Analyzes the characteristics, unique features, and valuation methods associated with the various financing arrangements for start-up, growing and mature small firms. Topics include borrowing from banks, private debt and equity placements, venture capital financing, initial public offerings (IPO) and seasoned debt and equity offerings. In addition, the course investigates the implications of various financing arrangements for corporate control.

Weekly hours: 3 Seminar/Discussion hours
Permission of the department required.
Prerequisite(s): COMM 203.3 and COMM 207.3.
Note: Students with credit for COMM 468.3 cannot take this course for credit.

Gives students practical experience in the identification and selection of financial assets with an application to managing the funds held in the Investment Account of the Student Managed Portfolio Trust (SMPT). Students will develop skills related to evaluating and interpreting financial reports, analyst forecasts, and economic outlooks to compare and contrast the relative merits of investment opportunities within particular industries.

Weekly hours: 1.5 Seminar/Discussion hours
Permission of the department required.
Prerequisite(s): COMM 203.3
Prerequisite(s) or Corequisite(s): COMM 363.3 or COMM 367.3

The first four-month work placement for B.Comm. students admitted into the Edwards Co-operative Education option. If a work placement is secured, the focus of the work experience will be for the student to gain experience is their chosen field of study. Evaluation will be based on the student's performance in the work placement, course assignments and the employer's performance evaluation. This course is graded on a Pass/Fail basis.

Acceptance to Co-op program and an approved work placement. Permission of the Director of Edwards Career Services.

Examines the Canadian employment relationship in unionized settings. Organized labour is explored as a response to the assumed inherent imbalance of power between an individual worker and an employer. While functional topics such as collective bargaining , strikes and lock-outs, and the grievance processes are studied, so too are theoretical and historical conditions. Finally, union responses to globalization, such as international outsourcing, are reviewed.

Weekly hours: 3 Lecture hours
Permission of the department required
Prerequisite(s): COMM 211.3.
Note: Students may receive credit for only one of COMM 206.3, INDR 281.3 or COMM 381.3.

Examination of the law relating to employment in the non-unionized sector, including the contract of employment, wrongful dismissal, and selected protective statutes such as the employment standards and human rights acts. Attention will focus on, but will not be limited to the law of Saskatchewan.

Weekly hours: 3 Lecture hours
Permission of the department required.

Acquaints students with the full scope of job-related safety and health hazards, the key institutions and their responsibilities including government, industry, labour, medical/scientific and industrial engineering. Historical and economic developments, enforcement, and compliance will be reviewed. Special emphasis will be placed on the element of an effective workplace health and safety program.

Weekly hours: 3 Lecture hours
Permission of the department required.
Prerequisite(s): COMM 211.3.

Focuses on training and development of employees within work organizations, as well as approaches to organizational development and change. Topics include the nature of organizational learning, needs analysis, training methods, the evaluation of training and techniques of change management.

Weekly hours: 3 Lecture hours
Permission of the department required.
Prerequisite(s): COMM 105.3 and COMM 211.3.

Examination of the system of collective labour law, including the certification process, organizing and other unfair labour practices, the duty to bargain in good faith, strikes, lockouts, picketing and essential service work stoppages. Attention will focus on, but will not be limited to the law of Saskatchewan.

Weekly hours: 3 Seminar/Discussion hours
Permission of the department required.
Prerequisite(s): COMM 381.3.

Deals with modelling business problems to help managers make better decisions regardless of their functional areas. It introduces students to analytical decision making tools including linear programming, integer programming, network models, decision analysis and simulation. Spreadsheets will be extensively used for solving managerial problems.

Weekly hours: 1.5 Lecture hours and 1.5 Practicum/Lab hours
Permission of the department required.
Prerequisite(s): COMM 205.3

The process of business forecasting involves the study of historical data to discover their underlying tendencies and patterns and the use of this knowledge to project the data into future time periods. Topic areas include moving averages and exponential smoothing methods, simple and multiple regression analysis, time series analysis, and Box-Jenkins (ARIMA) methodology. Each module is accompanied with a computer lab class where students get hands on experience in applying the associated forecasting technique. An important component of the course is a forecasting project where students choose a variable of interest and forecast it by applying the methods taught in the lectures and lab classes.

Weekly hours: 2.5 Lecture hours and .5 Seminar/Discussion hours
Permission of the department required.
Prerequisite(s): COMM 207.3.

Develops students' awareness of a number of specialized topics through class discussion and individual research reports. Content will vary depending on when the course is offered, as well as student and instructor interests.

Note: Costs in addition to tuition may apply to some sections of this course. Please contact the Edwards School of Business for details.

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.

Weekly hours: 3 Seminar/Discussion hours
Permission of the department required.
Prerequisite(s): COMM 306.3 and student must be in graduating year.
Note: Students can receive credit for only one of COMM 401 or BAC 38.

This course focuses on the negotiation and communication skills required to effectively "get things done" in organizations. Successful negotiations, whether informal or formal, are based on an understanding and awareness of organizational complexity. Management and interpersonal skills to be developed include self-assessment and reflection, teamwork, persuasion, change management, and verbal/written communications.

Weekly hours: 3 Seminar/Discussion hours
Permission of the department is required.
Prerequisite(s): Completion of 48 COMM credit units and student must be in graduating year.

Provides a more comprehensive examination of several of the topics surveyed in COMM 304.3. 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.

Weekly hours: 3 Lecture hours
Prerequisite(s): COMM 304.3

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.

Weekly hours: 3 Lecture hours
Permission of the department required.
Prerequisite(s): COMM 210.3.
Note: Students may receive credit for only one of COMM 405.3 or COMM 406.3. Students may receive credit for only one of COMM 405.3 and BPBE 254.3. Students accepted into the Accounting Major in September, 2016 or later cannot use COMM 405.3 in the major.

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.

Weekly hours: 3 Lecture hours
Permission of the department required.
Prerequisite(s): COMM 321.3
Note: Students may receive credit for only one of COMM 405.3 or COMM 406.3

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.

Weekly hours: 3 Lecture hours
Permission of the department required.
Prerequisite(s): COMM 406.3.

Emphasizing the accounting fundamentals of financial statements and the related financial reporting environment, various financial analysis tools for assessing an entity's financial position, financial performance and cash flows are introduced. The use of financial analysis for enterprise valuation, and for investing and lending decisions, is illustrated and discussed.

Weekly hours: 3 Lecture hours
Prerequisite(s): COMM 201.3 and COMM 210.3

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.

Weekly hours: 1.5 Lecture hours and 1.5 Seminar/Discussion hours
Permission of the department required.
Prerequisite(s): COMM 323.3

This course is a capstone in the accounting major. Through a variety of cases and experiential instructional resources, students will study topics in financial and managerial accounting, information systems, audit and taxation in an integrated and applied manner. Students will develop their analytical, problem-solving and communication skills and prepare for entry into the professional accounting education program following the completion of the major.

Weekly hours: 3 Lecture hours
Permission of the department is required.
Restriction(s):Open to students in Edwards School of Business, pursuing the last year of their B.Comm. in Accounting.
Prerequisite(s): COMM 308.3 or COMM 406.3

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.

Weekly hours: 3 Lecture hours
Permission of the department required.
Prerequisite(s): COMM 363.3 or COMM 367.3

Will provide an overview of the nature of fraud and how it is committed. It will also provide an insight into: tools and procedures that can be utilized to detect the presence of fraud, controls that can be implemented in the organization to prevent or deter fraud, and an introduction into the investigative mindset and the proper manner in which allegations of fraud should be investigated.

Weekly hours: 3 Lecture hours
Permission of the department required.
Prerequisite(s): COMM 210.3

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.

Weekly hours: 3 Lecture hours
Permission of the department required.
Prerequisite(s): COMM 323.3

Deals with the advanced concepts related to personal financial strategies. The focus is on developing the skills and teaching the tools a professional will need to practice as a personal financial planner. Topics include knowing your client's profile and financial situation, constructing appropriate investment strategies, advanced tax strategies, understanding of personal risks and risk management strategies, and advanced estate planning strategies. A major objective of this course is to teach the student how to integrate the various strategies to develop a comprehensive financial plan for the client. The legal and ethical considerations in personal financial planning will be considered separately and emphasized throughout the course.

Weekly hours: 3 Lecture hours
Permission of the department required.
Prerequisite(s): COMM 363.3 or COMM 367.3
Note: Student may receive credit for only one of COMM 329.3 or COMM 429.3.

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.

Weekly hours: 1 Lecture hours and 2 Tutorial hours
Permission of the department required.
Prerequisite(s): COMM 323.3

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 include: controlling discretionary expenditures, cost, profit and investment centres, transfer pricing, budgeting, performance measurement, innovation, compensation and instilling ethical behaviour in organizations.

Weekly hours: 3 Lecture hours
Permission of the department required.
Prerequisite(s): COMM 308.3.

This course helps students develop the skills required for the successful formation of new business ventures, effective business succession, or small business expansion. Students also learn how to evaluate business models and plans, and how to manage on-going small and medium sized businesses. Students examine their own entrepreneurial potential and experience the process of planning the formation of a new venture, business succession, or business expansion through the preparation and formal presentation of a business plan.

Weekly hours: 1 Seminar/Discussion hours and 2 Practicum/Lab hours
Permission of the department is required.
Prerequisite(s): 36 COMM credit units, including COMM 203, COMM 204, COMM 205, COMM 210 and COMM 211.
Note: Students may receive credit for only one of COMM 447.3, BPBE 495.3, AREC 495.3, or ENT 310.3.

This course is designed to lead students through the management consulting process, including developing and presenting a consulting proposal and then completing the consulting project. Students will learn how to specify business research questions, propose appropriate methods of researching the questions, and analyze the results of the research, and present conclusions and recommendations. Real external business clients are expected for each consulting group (may be one or more students in a group, depending on the size of the consulting project). The most common types of business research requested by clients have been marketing research studies, business plans, feasibility studies, and industry opportunity surveys.

Restriction(s): Application required. Normally will be fourth year students with approximately 90 credits.
Note: Students with credit for COMM 498.3 (Special Topics: Management Consulting Project) may not take this course for credit.

This experiential course offers extensive leadership development opportunities through interactive seminars, multi-level mentorship relationships, and community-engaged learning via a not-for-profit Board internship placement. Students are paired with a community-based organization and designated Board Mentor for 8 months, during which time they will serve as non-voting active Board members. In-class seminars will provide relevant knowledge and skill development in areas such as governance, strategy, and leadership.

Weekly hours: 2 Seminar/Discussion hours and 1 Practicum/Lab hours
Permission of Instructor required
Restriction(s): Restricted to students in the Edwards School of Business who are in their fourth year of studies.

Deepens the student's understanding of a specialized area in the field of marketing. Potential topics include marketing of agricultural products, business to business marketing, management of the sales forces, the impact of new technology on marketing practice and advanced marketing research. Contact the Department for details.

Weekly hours: 2 Seminar/Discussion hours and 1 Practicum/Lab hours
Permission of the department required.
Note: Students may take this course more than once for credit, provided the topic covered in each offering differs substantially. Students must consult the Department to ensure that the topics covered are different.

Introduces students to the basic concepts which underlie the promotional activities of the firm. The concept of the promotional mix is introduced and the proper strategic roles for advertising, public relations and sales promotion are discussed in the context of the findings of communication theory.

Weekly hours: 2 Seminar/Discussion hours and 1 Practicum/Lab hours
Permission of the department required.
Prerequisite(s): COMM 352.3 and COMM 354.3.

Considers the unique marketing issues and problems facing service organizations. Examines issues including the role of the client, quality in service organizations, demand management and pricing problems. Within the overall context of the service sector, marketing issues related to health care and non-profit organizations are also considered.

Weekly hours: 2 Seminar/Discussion hours and 1 Practicum/Lab hours
Permission of the department required.
Prerequisite(s): COMM 204.3 and COMM 352.3

To familiarize students with the decisions involved in developing sustainable competitive advantage in retailing and the concepts and principles for making those decisions to promote higher sales and profits. Topics covered include but are not limited to the strategic importance of retailing in the distribution chain, the retailing environment, retail entrepreneurship, types of retailers, multi-channel and electronic retailing, retail strategy, customer relationship management, store location, design, layout and visual merchandising, buying merchandise, managing store operations and customer service.

Weekly hours: 3 Lecture hours
Permission of the department required.
Prerequisite(s): COMM 352.3 and COMM 354.3

Examines the managerial aspects of international marketing activities of the firm. The various decision areas in marketing including marketing research, product policy, pricing, distribution and promotion are considered in an international context. Also presented are the problems relating to the formulation and implementation of an integrated marketing plan for the firm's international operations.

Weekly hours: 3 Seminar/Discussion hours
Permission of the department required.
Prerequisite(s): COMM 204.3 and COMM 340.3

Explores Marketing's role in culture through reading about cultural theory and applying cultural theory to everyday cultural practices. Topics include meaning, identity, ritual, production, myth, and other cultural theories.

Weekly hours: 3 Lecture hours
Permission of the department required.
Prerequisite(s): COMM 352.3 and COMM 354.3
Note: Students with credit for COMM 450.3 (Popular Culture Topic) or MKT 857.3 cannot take this class for credit.

This course is a hands-on class that focuses on how to analyze, evaluate, and manage a brand. Students will learn traditional brand management theory including brand equity and brand positioning. In addition, theories of emotional branding, such as brand personality and brand relationships, and theories of cultural branding will be discussed. All theories will be applied to real-world situations.

Weekly hours: 3 Lecture hours
Prerequisite(s): COMM 352.3 and COMM 354.3
Note: Students with credit for COMM 450.3 (Branding Topic) will not receive credit for this course.

Intensive treatment is given to selected areas of finance, including capital budgeting; cost of capital and capital structure, dividend policy, evaluation of growth and expansion of business firms and evaluation of portfolio performance.

Weekly hours: 3 Lecture hours
Permission of the department required.
Prerequisite(s): COMM 363.3 and COMM 367.3.

Applied financial modelling focuses primarily on modelling for corporate financial decisions using excel in a lab setting. It is expected to cover the use of most built-in excel financial functions, some macros, and several essential utilities such as conditional formatting, goal seek, data tables, pivot tables, power pivot and data utilities, solver, random numbers, arrays, and matrix operations for financial decision making. The course is expected to require significant cooperative work in groups, use of approved online resources such as Bloomberg terminals, company reports, cases and Microsoft Excel.

Weekly hours: 3 Lecture hours
Permission of the department required.
Prerequisite(s): COMM 363.3 and COMM 367.3.

Involves analysis of the problems, opportunities and questions confronting the financial management of multinational enterprises. 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.

Weekly hours: 3 Lecture hours
Permission of the department required.
Prerequisite(s): COMM 363.3 or COMM 367.3
Note: Students with credit for FIN 466.3; FIN 866.3; or COMM 366.3 cannot take this class for credit.

The theory of portfolio selection, analysis and management is studied. Topics include: diversification, efficient frontier, investor preferences, asset pricing and the use of computers as applied to portfolio management.

Weekly hours: 3 Lecture hours
Permission of the department required.
Prerequisite(s): COMM 367.3.

The objective of this course is to provide necessary background for understanding the nature of risk facing depository institutions and the techniques that are used to manage these risks. This course will introduce different types of risks (interest rate risk, credit risk, foreign exchange risk, liquidity risk) faced by deposit taking institutions. Then it will discuss both on balance sheet and off balance sheet risk management techniques (using futures, forwards, options and swaps) of financial institutions.

Weekly hours: 3 Lecture hours
Permission of the department required.
Prerequisite(s): COMM 363.3 or COMM 367.3.

This is an experiential learning course to develop the sales knowledge and skills to prepare students for possible careers in sales. Students will engage in training modules that prepare their minds for selling. They will meet a panel of professional sales people who will provide experiences to learn from industry and business professionals. Students will engage in a real opportunity to perform the sales functions with a class business partner; through practice, students will become attuned to engaging effectively in customer contact situations.

Weekly hours: 3 Seminar/Discussion hours
Permission of the department required.
Prerequisite(s): COMM 204.3; third or fourth year of study
Note: Students who have completed COMM 498 Special Topics in Personal Selling will not receive credit for this course.

Gives students practical experience in the acquisition, managing, and monitoring of investment securities and entry and exit decisions with an application to managing the funds held in the Investment Account of the Student Managed Portfolio Trust (SMPT). Students will develop skills related to managing a group of financial analysts to compare and contrast the relative merits of investment opportunities among different industries and asset classes. The legal and ethical considerations of investing will be emphasized throughout.

Weekly hours: 1.5 Seminar/Discussion hours
Permission of the department required.
Prerequisite(s): COMM 363.3, COMM 367.3
Note: Students can receive credit for only one of COMM 471.3 and FIN 871.3.

The second four-month work placement for B.Comm. students admitted into the Edwards Co-operative Education option. If a second work placement is secured, the focus of the work experience will be for the student to continue to perform work directly related to their chosen field of study. Evaluation will be based on the student's performance in the work placement, course assignments, networking open house/display board participation and the employer's performance evaluation. This course is graded on a Pass/Fail basis.

Permission of the Director of Edwards Career Services.
Prerequisite(s): COMM 380.0

While on an extended work placement, students will continue to develop a broad range of skills, including leadership, problem solving, analysis, time management, project development, managing employee and client relationships, and written and oral communication skills. In the real work situation, students will continue to learn how to work effectively in a team setting and respond to real life business issues, problems and opportunities. This course will allow students to continue to develop in a relevant, full-time employment situation, thereby improving key business capabilities and improving their confidence as effective communicators.

Permission of the Director of Edwards Career Services.
Prerequisite(s): COMM 480.0 and an extension in the Edwards Co-operative Education Option; the placement must be with the same employer as 480.

Focuses on the skills and competencies necessary to successfully compete in the JDC West business competition. Topics include technical expertise, case analysis, presentation skills and competitive strategies.

Permission is granted based on selection to participate on a JDC West academic competition team.
Note: Students may compete multiple times in the JDC West business competition during the completion of their degree, however they are only eligible to enroll and receive credit once for this course.

Deals with administering grievances under a collective agreement; drafting collective agreement articles; preparing and presenting a case for arbitration; jurisdictional irregularities in grievance arbitration and other forums for processing employment claims.

Weekly hours: 3 Lecture hours
Permission of the department required.
Prerequisite(s): COMM 381.3
Note: Students with credit for LAW 487 may not receive credit for this course.

Provides a comprehensive framework for the development of compensation strategy and compensation systems by organizations. Topics include job evaluation, compensation surveys, performance pay, stock and profit sharing plans, and employee benefits plans. This course's primary focus is a major project in which students develop a complete compensation system for a simulated organization.

Weekly hours: 2 Lecture hours and 1 Practicum/Lab hours
Permission of the department required.
Prerequisite(s): COMM 105.3 and COMM 211.3
Note: Students with credit for HRM 388.3 or COMM 388.3 cannot take this class for credit.

This course integrates concepts and foundations from the functional areas of human resource (HR) management within a strategic human resources framework. Emphasis is placed on development of analytical and problem solving abilities to formulate and apply HR solutions to real-life organizational problems. The guiding premise for the course is that HR strategies are most effective when internally consistent and aligned with the strategic objectives of the organization.

Weekly hours: 3 Lecture hours
Permission of the department required.
Prerequisite(s): COMM 342.3 and COMM 385.3

Introduces fundamentals of purchasing and supply management, including terminology, concepts, procedures, and models. It includes purchasing objectives and organization, operating procedures, specification, supply search and supplier selection, price determination, bidding and negotiation, forward buying, cost and value analysis, outsourcing, legal and ethical issues, supplier relations and partnerships, warehousing, inventory control models, and material requirements planning. The first 2/3 of the course concentrates on purchasing, while the remaining 1/3 focuses on inventory control systems. Purchasing uses decision-making cases, whereas Inventory Control emphasizes quantitative problems and models. Where appropriate and available, selected software programs will be used.

Weekly hours: 2 Lecture hours and 1 Seminar/Discussion hours
Permission of the department required.
Prerequisite(s): COMM 205.3

Basic concepts of total quality control, strategic quality planning, quality value and engineering, loss function and quality level, statistical process control, management of process quality, quality and operation results, Taguchi methods, preventive maintenance and other aspects of quality management.

Weekly hours: 3 Lecture hours
Permission of the department required.
Prerequisite(s): COMM 205.3

Supply chain management and business logistics deal with the physical distribution of goods and services. Today's heavy dependence on the internet and E-commerce has made supply chain management central to business strategic planning. Supply chain management and logistics include the managing of acquisition, transportation, materials storage and handling, production scheduling, order processing, warehousing, and distribution both internally and among suppliers and customers. Today this planning must also take into account the internet and the distribution of goods and services electronically. Thus, the focus of this course is on the planning and control of both physical and electronic distribution systems. The required planning and analysis will make use of the different computer models and E-commerce options.

Weekly hours: 3 Lecture hours
Permission of the department required.
Prerequisite(s): COMM 205.3

Develops students' awareness of a number of specialized topics through class discussion and individual research reports. Content will vary depending on when the course is offered, as well as student and instructor interests.

Weekly hours: 3 Seminar/Discussion hours

Offered occasionally by visiting faculty and in other special situations to cover, in depth, topics that are not thoroughly covered in regularly offered courses.

Weekly hours: 3 Seminar/Discussion hours

Offered occasionally in special situations. Students interested in these courses should contact the department for more information.