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.

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.
Note: Edwards students with credit for EE 216.3, GE 210.3, PLSC 214.3, PSY 233.3, STAT 241.3, STAT 244.3, STAT 245.3, or STAT 246.3 may not receive credit for this course. 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 Catalogue.

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): IBAC Students

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): IBAC Students

Teaches introductory mathematics for business students, including solving systems of two linear equations; simple and compound interest; polynomial, exponential, and trigonometric functions; exponential growth and decay; logarithms; elasticity of demand; marginal cost and revenue; limits, derivatives, and definite integrals, all in the context of business analysis. Spreadsheet-based mathematical 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
Restriction(s): Restricted to students enrolled in the Edwards School of Business.
Note: Students with credit for MATH 110.3, 121.3, 123.3, 125.3, 133.4, or 176.3 cannot take this course for credit. Students will receive credit for MATH 110.3 or MATH 176.3 as an elective in the B.Comm. program if taken after COMM 121.3.

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 (COMM 121.3, MATH 110.3, MATH 121.3 or MATH 133.4) 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 (COMM 121.3, MATH 110.3, MATH 121.3 or MATH 133.4) 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.

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 104.3
Note(s): Students may receive credit for only one of COMM 213.3 or COMM 307.3

Teaches students how to analyze personal goals and assess the financial implications of these goals, determine personal net worth, analyze financial products and services, and understand 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
Note: Students may receive credit for only one of COMM 229.3 or COMM 329.3. Students can take COMM 229.3 and COMM 429.3.

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.

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.

This course introduces students to Business Analytics, allowing them develop skills and apply tools for analysing the complexities of today's competitive business environment to inform management decisions. This course entails 1. Database management topics, including advanced database design, data storage, and data retrieval from the database (using, for example, SQL); 2. Data visualization to discover patterns associated with products, business processes, services, customers, and the external environment (using, for example, Tableau and R); 3. Data preparation topics including cleansing, reorganizing, and manipulating data (using, for example, R); and 4. Business applications including classification, clustering, and association to support decision making.

Weekly hours: 3 Lecture hours
Permission of the department is required.
Prerequisite(s): COMM 207.3 and COMM 213.3
Restriction(s): Restricted to students in the Edwards School of Business.
Note: Students with credit for the COMM 498 topic in "Business Analytics" will not receive credit for this course.

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

This course introduces students to the role that data analytics is plays in the modern practice of accounting. Students are first introduced to the different types of data that accountants have access to and would be useful for analysis purposes and are instructed on the manipulation of data into forms and variables useful for analytical purposes. The primary purpose of this class is to gain an understanding of the types of data that accountants perform analytics on, manipulating the raw data into variables to be analyzed, identifying what types of questions that existing data can answer, and presenting findings in language that clients and superiors understand.

Weekly hours: 3 Lecture hours
Permission of the department is required.
Prerequisite(s): COMM 201.3 and COMM 210.3
Note: Students with credit for the COMM 398 topic in "Data Analytics for Accountants" will not receive credit for this course.

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.

This course helps students develop the management skills and knowledge required to successfully move innovative ideas to the marketplace. Specifically, students gain entrepreneurial thinking competencies that are necessary for managing transformational ventures, product innovations, and new technologies. This course compares and contrasts lean start-up planning, traditional business planning, and technology commercialization planning for entrepreneurial ventures. Guest lectures, delivered by executives, subject-matter experts, and entrepreneurs, add depth and practicality to the theory covered in this course.

Weekly hours: 1.5 Lecture hours and 1.5 Seminar/Discussion hours
Departmental approval is required.
Prerequisite(s): COMM 101.3, COMM 201.3, and COMM 204.3.

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
Permission of the department is required.
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.

This course explores how Indigenous communities in Canada achieve greater self-determination through economic development. Historic, legal, political, cultural, social, and economic realities of Indigenous Peoples and communities are discussed and approaches and best practices that Indigenous communities utilize to achieve success in their economic pursuits are explored. An understanding of truth and reconciliation is developed, with a specific focus on economic reconciliation and meaningful Indigenous engagement in business settings.

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

This course helps students develop the digital marketing knowledge and skills required to successfully develop and implement comprehensive and coherent digital marketing plans. Specifically, students gain digital marketing competencies, including in the areas content marketing, social media marketing, paid search, YouTube and display advertising, and email marketing. This course is delivered by local instructors in partnership with the Digital Marketing Institute (DMI). Completion of both Digital Marketing Mastery I (COMM 353.3) and Digital Marketing Mastery II (COMM 453.3) results in DMI certification.

Weekly hours: 3 Lecture hours
Permission of the department required.
Prerequisite(s): COMM 204.3
Note: Students with credit for COMM 398.3 Special Topics: Digital Marketing Strategy cannot take this course for credit. Please note that additional fees may be required.

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

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.

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 30 COMM credit units.

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

This course deals with advanced concepts related to financial planning and wealth management for high-net-worth (HNW) and ultra-high-net-worth (UHNW) clients. The development of comprehensive financial plans and investment policies for both private and institutional clients is discussed, as well as estate planning and business succession planning. Ethics, tax, risk management, and legal issues are considered, from a wealth management perspective.

Weekly hours: 3 Lecture hours
Permission of the department required.
Prerequisite(s): COMM 229.3 and one of 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: 3 Lecture 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.

Edwards taught abroad courses broaden students' understanding of specialized topics in diverse global environments. Through immersive discussions, experiential learning, and assignments, students will develop critical insights into how local and global factors influence business practices and strategic decision-making. The course content will vary based on the location, timing, and other factors, offering a dynamic learning experience. By engaging directly with different cultures and markets, students gain firsthand knowledge of international business and global perspectives.

Note: Departmental approval is required.

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 203.3, COMM 204.3, COMM 205.3, COMM 210.3 and COMM 211.3.
Note: Students may receive credit for only one of COMM 447.3, BPBE 495.3, AREC 495.3, or ENT 310.3.

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

This course helps students develop the digital marketing knowledge and skills required to successfully develop and implement comprehensive and coherent digital marketing plans. Specifically, students gain digital marketing competencies, including in the areas of search engine optimization (SEO), website development and optimization, analytics, and digital marketing strategy. This course is delivered by local instructors in partnership with the Digital Marketing Institute (DMI). Completion of both Digital Marketing Mastery I (COMM 353.3) and Digital Marketing Mastery II (COMM 453.3) results in DMI certification.

Weekly hours: 3 Lecture hours
Permission of the department required.
Prerequisite(s): COMM 353.3 or COMM 398.3 Special Topics: Digital Marketing Strategy.
Note: Students with credit for COMM 498.3 Special Topics: Digital Master for Marketing Professionals cannot take this course for credit. Please note that additional fees may be required.

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
Permission of the department is required.
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 498.3 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.

This course is designed to lead students through the advanced marketing strategy planning process for a specific marketing project, including developing and presenting a proposal through to completion of the project. Students will learn how to specify marketing challenges faced by organizations, propose appropriate methods to research the underlying issues, analyze the results of the research, and present conclusions and recommendations for how to address the challenges. Students will work in groups and with actual clients as they build their understanding of the fast-evolving marketing environment.

Weekly hours: 3 Lecture hours
Permission of the department required.
Restriction(s): Only open to students in the Edwards School of Business
Prerequisite(s): COMM 352.3, COMM 354.3, and COMM 357.3

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

This course provides students with a comprehensive understanding of quality management and process improvement principles and practices. It begins with an introduction to the importance of quality management in today's business environment. The course covers various tools, techniques, and methodologies employed in quality management and process improvement, such as statistical process control, Total Quality Management (TQM), Six Sigma, Value Stream Mapping (VSM), and Lean. Students will learn how to identify opportunities for process improvement and implement quality management tools to enhance organizational performance. Additionally, the course aims to foster critical thinking and problem-solving skills, as well as the ability to analyze data and make informed decisions based on quality metrics. By the end of the course, students should be able to recognize the significance of quality management in organizations and make contributions to process improvement initiatives.

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

Project management is more than merely parceling out work assignments to individuals and hoping that they will somehow accomplish the desired result. In fact, projects that could have been successful often fail because of such take-it-for-granted approaches. Individuals need hard information and real skills to work successfully in a project environment and to accomplish project objectives. Topics include project management lifecycle and process; identifying and selecting projects; developing a project proposal; techniques for planning, scheduling, resource assignment, budgeting, and controlling project performance; project risks; project manager's responsibilities and skills; project team development and effectiveness; project communication and documentation; and project management organizational structures. The concepts in the course support the project management knowledge areas of the Project Management Institute's A Guide to the Project Management Body of Knowledge (PMBOK Guide). Students will also receive experiential training in Excel and Microsoft Project.

Weekly hours: 3 Lecture hours
Permission of the department is required.
Prerequisite(s): COMM 205.3
Restriction(s): Restricted to students in the Edwards School of Business
Note: Students with credit for the COMM 498 topic in "Project Management" will not receive credit for this course.

Logistics management consists of various activities including movement, storage, and control of raw material, supplies and finished products across a supply chain in an efficient and effective manner. Hence, logistics management is an important part of supply chain management. The goal of this course is to provide a rigorous guide to the models the managers use in dealing with logistics problems in the real-world, including, but not limited to, cost/benefit trade-off analysis, choosing 3PLs, modeling logistics problems and solving the developed models using various approaches. This course reviews several past and current topics as well as the future trends in the realm of logistics management. Several case studies will be presented for class discussion.

Weekly hours: 3 Lecture hours
Permission of the department is required.
Prerequisite(s): COMM 205.3
Restrictions Restricted to students in the Edwards School of Business.

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

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.