Business Administration

Many of the seats in these courses are normally reserved for students in a business administration program. Other students may take these courses if they meet the prerequisites and there is space.

CA	Institute of Chartered Accountants of B.C.
CCUI	Canadian Credit Union Institute
CGA	Certified General Accountants Association of B.C.
CMA	Society of Management Accountants of B.C.
Colleges	Most British Columbia colleges and BCIT
ICB	Institute of Canadian Bankers
MUN	Municipal Administrators’ Education Council
OC	Open College
OU	Open University
PMAC	Purchasing Management Association of Canada
SFU	Simon Fraser University
TWU	Trinity Western University
UBC	University of British Columbia
UVic	University of Victoria
WWU	Western Washington University

Students should obtain detailed information about the conditions under which courses are transferable to other institutions. Because receiving institutions determine transferability, the information provided in this section regarding transferable courses is subject to change without notice. Please refer to the B.C. Provincial Transfer Guide (www.bccat.bc.ca) or contact the receiving institution for details about transferability.

Note: Most of the courses listed below are transferable to the OU Bachelor of Administrative Studies (BAS).

This is an introductory compulsory course for all Business Administration program students. The subjects include oral communications, and the organizational, reading and study, and stress management skills needed to succeed in college-level business administration programs and in the wider world of commerce and industry. Emphasizes the interpersonal behaviour and research skills necessary for advancement in the college and business world.

A detailed study of the functions of management, including planning, organizing, directing, and controlling. This course includes an examination of the planning process, decision-making, organization and leadership, motivation, supervision and communication, and the control process.

A condensed version of Business 121 and 122. Program credit will be given for either BUS 120 or BUS 121/122, but not for both.

An introductory survey course which examines the marketing environment and the fundamental principles underlying the selling of consumer and industrial goods and services.

A continuation of Basic Marketing I, examining market research, product planning, selection of trade channels, merchandising, advertising, pricing, promotion and selling techniques. Case studies are used extensively to emphasize fundamental principles.

An introduction to the techniques of merchandise presentation and store displays. Opportunities for practical application will be provided in-class.

Transferability: CMA, CGA, colleges, MUN, WWU, ICB, OU, OC, CCUI, PMAC, CA, TWU, (and, with BUS 144 to, SFU, UBC, UVic for partial credit)

This course introduces the basic principles, concepts, and applications of financial accounting. A prerequisite for all other accounting offerings at UCFV.

The course will emphasize the practical application of accounting and will include the following topics: nature and purpose of accounting; balance sheet; income statement, accounting cycle, internal control; specialized journals; accounting for cash, receivables, inventories, plant and equipment, depreciation, natural resources, intangibles, and accounting principles and concepts. The course includes the use of a computerized accounting package.

Prerequisites: BUS 143; C+ or better in Principles of Math 12; or B or better in MATH 109; or Math 110 (C+ or better); (see program entrance requirements); BUS 162 recommended

Transferability: CA, CMA, CGA, colleges, MUN, SFU, UBC, WWU, TWU, ICB, OU, Open College, CCUI, PMAC, (and, with BUS 143 to, SFU, UBC, UVic for partial credit)

This course is a continuation of BUS 143. Topics include current liabilities, partnerships, corporations — organization and shareholders equity, earnings per share, dividends, bonds payable, leases, marketable securities, cost and equity method of accounting, statement of changes in financial position, analysis and interpretation of financial statements, and accounting for manufacturing operations. The course includes the use of a computerized accounting package.

Prerequisites: C+ or better in Principles of Math 12; or B or better in MATH 109; or Math 110 (C+ or better); (see program entrance requirements); BUS 162 recommended

BUS 145 introduces the basic principles, concepts, and applications of financial accounting. The course includes the use of a computerized accounting package.

Topics include the nature and purpose of accounting; balance sheet; income statement, accounting cycle, internal control; specialized journals; accounting for cash, receivables, inventories, plant and equipment, depreciation, natural resources and intangibles; the partnership entity; the corporate entity; short and long-term liabilities; investments in corporate securities; statement of changes of financial position, and financial analysis.

This course is an alternative to BUS 143 and 144 as a prerequisite for higher-level courses in accounting.

Prerequisites: CIS 100 with C or better, or pass in Computing Skills Placement Test (CSPT)

Transferability: CGA, CMA, CA, CCUI, colleges, OC, PMAC, OU, TWU, (and, with BUS 440, to SFU)

Students will study and use advanced features of selected microcomputer software, including word processing, spreadsheets, and databases, as well as current microcomputer operating systems as they are used in business. Special emphasis is placed on enhancing the student’s ability to adapt to the rapid pace of change in information technology. Students cannot receive credit for both BUS 160 and CIS 110.

Review of basic mathematics applicable to business and industry; mathematics of finance, including retail operations; simple and compound interest; discounts; annuities; financial papers, and depreciation methods. Emphasis is on practical applications to the field of financial management.

Note: Students taking this course cannot apply credit in BUS 161 to Business Administration diploma or degree programs (see BUS 162).

Prerequisites: C+ or better in Principles of Math 12; or B or better in MATH 109; or Math 110 (C+ or better); (see program entrance requirements).

This course is intended for students with a C+ or better in Math 12, or its equivalent. It is meant to cover the mathematics of finance, a pre-calculus review of functions and graphs, and an introduction to linear programming. Students will learn to use relevant computer software.

This course involves the study of recruitment, selection and placement; job descriptions and job evaluation; compensation and appraisal plans, employment benefit programs, and training and educational programs.

Transferability: CA, CMA, colleges, MUN, OC, CCUI, SFU, UBC, PMAC, OU, TWU, UVic, UNBC

This course consists of a general overview of individual and group behaviour, especially as it relates to formal organizations. It is designed to familiarize students with basic theories and concepts from the social sciences. Students will have an opportunity to participate in a variety of structured learning experiences where these theories can be studied and the concepts applied.

An examination of how management sets objectives of a business organization and the importance of planning and control to achieve these objectives. It includes an examination of long- and short-range goals and objectives, policy formation, rules and procedures, and decision-making using business simulation.

An introduction to professional selling. Emphasis is placed on practical problems of locating and qualifying prospects, use of the depth approach, and improving sales preparation and organization.

General principles of sales management. Emphasis is placed on human resources, and on selection, assimilation, training, and supervision. An examination of sales research, planning, organization and analysis constitutes the core of the course. The course ends with a discussion of sales management ethics.

This course covers several advertising-related topics including philosophy and purpose, organization, relationship to other business divisions, planning, management, the creative process, research, media, copy, layout, art, strategies and campaigns, production and communications, controls, and evaluation of results.

A study of retail management principles applicable to both large and small scale operations. Areas dealt with normally include the consumer, market segmentation, location, store design, space utilization, organization structure, personnel management, merchandise presentation and display, personal selling, customer services, and expense control and merchandising.

Prerequisites: (BUS 120 or 122), (BUS 160 or CIS 110), (BUS 144 or 145), BUS 162, BUS 102, CMNS 125 and 225

A comprehensive course in how to establish a small business. Topics include buying a business, franchises, starting your own business, sources of financing, forms of business, determining location, and the management strategies of marketing, finance, production, inventory control, and human resources. The course concludes with the development of a business plan.

Prerequisites: BUS 144 or 145 with C+ or better, and (BUS 160 or
CIS 110); C+ or better in Principles of Math 12; or B or better in MATH 109; or Math 110 (C+ or better); (see program entrance requirements); BUS 162 recommended

An introduction to management accounting. Topics include cost/volume/profit relationships and analysis; job order and process costing; spoilage and waste; budgeting and responsibility accounting; flexible budgets; standard costs: materials, labour, overhead; cost behaviour; relevant costing, and capital budgeting; direct and absorption costing.

Transferability: CA, CMA, CGA, colleges, WWU, OU, OC, CCUI, PMAC, TWU, UBC, UVic

Beginning with an overview of the sources of law and court procedures, this course explores torts and focuses on contract law. The material covered provides a sound definition of contract law as well as examining specific contractual arrangements, including securities, real estate transactions and general business transaction. Students will also be exposed to laws relating to business organizations, such as partnerships and corporations.

A practical second course in statistics, using statistical software packages, that applies statistical principles to problems in economics and business.

The course includes an overview of sampling techniques to aid market research, an introduction to multiple regression and time series analysis with an emphasis on forecasting, decision theory and the construction of price indices. All students are expected to complete a project applying at least one of the course techniques to a real data set.

Prerequisites: Acceptance to Bachelor of Business Administration degree; BUS 203; BUS 102 recommended

This course consists of a survey of organizations and their environments, strategies, structures, systems, change and redesign from a mostly contingency perspective. Topics also include organization-level phenomena such as power, politics, decision making, culture, technology and information processing. Through cases, readings, and life experiences, students will be given the opportunity to apply these concepts, and evaluate their use in interpreting and managing organizational problems and situations.

Prerequisites: Acceptance to Bachelor of Business Administration degree or BBA Aviation degree; BUS 201

This course is an introduction to labour relations and a basis for more specialized study. The course presents a critical analysis of labour-management relations in the workplace, its institutional and legal framework, and the organization and objectives of unions and management. The course should interest trade unionists and managers wanting to develop analytical skills relevant to and necessary for a career in labour relations, and those wanting to better understand and participate in the labour relations of their own workplace.

Prerequisites: Acceptance to Bachelor of Business Administration degree and BUS 203

The specific emphasis in this course may vary depending on the special interests of faculty. Normally, the course will consist of an in-depth review of specific organizational theories and problems.

Prerequisites: Acceptance to Bachelor of Business Administration degree and BUS 304

This course provides an in-depth examination of selected organization theory topics such as (but not restricted to) organizational learning, re-engineering, cultural change, institutional theory, bureaucracy, power, and enacted reality. Using course concepts, activities within and between contemporary organizations can be interpreted and form the basis of managerial analysis and action recommendations.

This course examines different research methodologies and their applicability to various business research problems. Emphasis is placed upon survey research. Students will be expected to complete a major research project, which includes research design, questionnaire construction, data collection, data analysis and report writing. Computer software will be used for statistical analysis.

Prerequisites: Acceptance to Bachelor of Business Administration degree, BUS 320

This course will expose students to managerial problems and challenges faced by organizations that are in the business of marketing industrial products, services, and commodities to other businesses. The specific focus will be on the nature of the firms’ offerings and the specialized channels of distribution.

Prerequisites: Acceptance to Bachelor of Business Administration degree, BUS 320, BUS 327

The emphasis of this course is on the planning, designing, organizing, and managing of the promotional mix. The focus will be on key elements such as advertising, sales promotions, public relations, and media channels.

The purpose of the course is to study the process of consumer choice, its determinants, and its implications for marketing strategy. The study of consumer behaviour is interdisciplinary; that is, it is based on concepts and theories about people that have been developed by researchers in such diverse disciplines as psychology, sociology, social psychology, cultural anthropology, and economics. Given this fact, the course will focus on how firms can use their knowledge of consumer behaviour to segment markets, design marketing communications, and measure marketing performance.

Prerequisites: Acceptance to Bachelor of Business Administration degree or Accounting certificate, BUS 144 or 145, and BUS 160 or CIS 110 or equivalent with instructor’s permission

Basic concepts of accounting information systems; fundamentals of computer hardware and software; recording and storing data; international control; impact of EDP on accounting systems; methodology for system development; special topics related to accounting information systems; introduction to accounting-related software with an emphasis on hands on applications. (Students with credit for BUS 438 taken prior to September 1993 may not take BUS 338 for further credit.)

Prerequisites: Acceptance to Bachelor of Business Administration degree or Accounting certificate program; C+ or better in Principles of Math 12; or B or better in MATH 109 or MATH 110 (C+ or better); BUS 144 or 145 with C+ or better

This course, together with BUS 344, further develops the concepts, practices, and techniques, presented in BUS 143/144. Topics include theoretical foundations of accounting, measurement and reporting of financial information, cash, receivables, inventories, operational assets, intangible assets, investments — temporary and long-term, revenue recognition, financial reporting, and changing prices.

Prerequisites: Acceptance to Bachelor of Business Administration degree or Accounting certificate program; BUS 343 or equivalent with instructor’s permission

This course represents a continuation of the financial accounting subject matter presented in Business 343. Topics include liabilities, retained earnings, shareholders equity, earnings per share, accounting for taxes, pensions, leases, changes in financial position, financial statement analysis, and disclosure requirements.

Prerequisites: Acceptance to Bachelor of Business Administration degree or Accounting certificate program; BUS 144 or 145, or equivalent with instructor’s permission

This course provides an introduction to the Canadian system of income taxation of individuals and corporations. Specific study concentrates on the Income Tax Act and includes such topics as employment income, income from business, income from property, income for tax purposes, eligible deductions, capital cost allowances, capital gains, taxable income and taxes payable.

Prerequisites: Acceptance to Bachelor of Business Administration degree or Accounting certificate program; BUS 345

This course provides a continuation of BUS 345. Specific study concentrates on the Income Tax Act and how it applies to corporations, trusts and other entities. The discussion will be supplemented with the use of income tax software.

Prerequisites: Acceptance to Bachelor of Business Administration degree or Accounting certificate program; BUS 344

This course is an introduction to the principles of auditing. Topics include: the nature and purpose of the audit function, an overview of the auditing profession, audit methodology, planning, and standards (including audit objectives, types of evidence and documentation, materiality and risk, internal controls and audit sampling and testing); audit reports, and coverage of current auditing controversies.

Prerequisites: Acceptance to Bachelor of Business Administration degree or Accounting certificate program; BUS 247 and MATH 106, or equivalent, with instructor’s permission, C+ or better in Principles of Math 12, or B or better in MATH 109, or MATH 110 (C+ or better)

This course covers cost behaviour, relevance and the decision process, pricing decisions, management control systems, cost allocation, profit planning in uncertainty and the use of decision models, specifically inventory models, product mix using linear programming, models in capital budgeting, cost behaviour analysis/regression analysis, and variance analysis mix and yield.

Prerequisites: Acceptance to Bachelor of Business Administration degree or BBA Aviation or Accounting certificate program; C+ or better in Principles of Math 12; or B or better in MATH 109; or Math 110 (C+ or better); BUS 144 or 145 with C+ or better; BUS 247; BUS 162 recommended

This course covers the role and objectives of financial management, working capital management, portfolio management, capital budgeting, security valuation, financing by debt or equity, optimal levels of debt, dividends and dividend policy.

Prerequisites: Acceptance to Bachelor of Business Administration degree or BBA Aviation or CIS degree program, MATH 106, and one of (MATH 111 or 115), or instructor’s permission. Aviation students without MATH 111, 115 will require tutorial instruction in calculus.

A survey of the production function in business with emphasis on inventory management, project management, and quality control. Particular emphasis will be placed on how managers can use computers in manufacturing operations to help them in decision making. Field trips may be required.

Prerequisites: Acceptance to the Bachelor of Business Administration (Aviation) degree or BBA degree, or instructor’s permission

An overview of the development of international air transportation systems and the contexts within which they operate. The course will examine key national and international regulatory and industry bodies, reasons for their development, current roles, and emerging air transportation trends. In addition to regulatory issues, students will be introduced to the major political, social, cultural, economic, and technological forces affecting international air transportation.

Prerequisites: Acceptance into a Business Administration program; other prerequisites dependent on topic

This course investigates a special topic related to the management of businesses or other organizations. Normally this will consist of an in-depth consideration of an issue or problem faced by a specific type of organization or by organizations in general. This course will be offered only when funding is available and student interest is evident.

Prerequisites: Acceptance to Bachelor of Business Administration degree or BBA Aviation degree

This course examines the moral and ethical issues facing contemporary business. Perspectives on ethics and justice are explored and used to assess moral and ethical obligations of stakeholders such as employees, the public, government, owners, and managers, in a wide range of situations faced by organizations. Such situations may include, among others, corporate social responsibility, employee and shareholder rights, environmental obligations, and fair business practices.

This course focuses on strategy formulation and strategic planning using an integrative approach which covers the major functional areas of management. Implementation issues will be discussed. This course should only be taken in the final term of the degree program.

Prerequisites: Acceptance to Bachelor of Business Administration degree, and BUS 301

The application of management science techniques such as linear and dynamic programming, Simplex method, duality theory, sensitivity analysis, principle of optimality, deterministic and stochastic dynamic programming to the analysis of marketing, finance production, organizational and administrative problems.

This course examines the ways in which gender, personal characteristics, and organizational structure interact in determining individuals’ experiences in organizations. Among the topics discussed will be how and why individual experiences differ, how different individuals behave in managerial positions, differences in labour market experiences, and the effects of organizational and societal socialization.

Prerequisites: Acceptance to Bachelor of Business Administration degree, BUS 203

The ability to work effectively in groups is an important skill in the modern organization. This course will introduce students to theoretical concepts in group development, group performance, and the use of groups in organizations. The course will develop interpersonal and leadership skills and focus on practical applications of teamwork in organizations and the classroom setting. Students should be prepared to engage in a number of in-class and field exercises.

This course will emphasize the nature of government-enterprise interaction in Canada and North America with special attention paid to competition policy, public regulation, public enterprise, and international trade agreements. Both theoretical and practical applications of the following topics will be examined: industrial strategy, macro-economic planning, energy and natural resource policies.

Prerequisites: Acceptance to Bachelor of Business Administration degree, and BUS 227

An examination of the key factors affecting venture initiation including completion of a venture opportunity analysis, market research, approaches to and location of funding, tax planning, cash-flow projections, and the mechanics of startup.

Prerequisites: Acceptance to Bachelor of Business Administration degree, or BBA (Aviation) degree

This course begins the study of the international business environment with a survey of cultural, social, and economic factors influencing decision making. Major functions of international commerce are reviewed including export and import trade, investment transfers, international production and marketing operations and global monetary control systems. A major emphasis of this course will be how business may gain from Asian-Pacific trade in the 21st century.

Prerequisites: Acceptance to Bachelor of Business Administration degree, and BUS 320, BUS 327

This course examines the issues related to the marketing of products and services in the international context. Emphasis will be placed upon the development and implementation of policy and strategy for a firm’s international marketing effort, and the management of a firm’s resources to meet the international marketing objectives. The international marketing issues related to a country or geographic region will be examined.

Prerequisites: Acceptance to Bachelor of Business Administration degree, BUS 320, BUS 327

This course is designed for those students who may be interested in services industries and will address the distinct needs and problems of service organizations in the area of marketing. The theme of the course is that service organizations require a distinct approach to marketing strategy — both in development and execution. Hence, the course will build and expand on theories and concepts from core marketing courses to make them specifically applicable in service industry settings.

Prerequisites: Acceptance to Bachelor of Business Administration degree, BUS 320, BUS 323, BUS 327 or BUS 421

This is a capstone course in marketing that integrates all areas of marketing by strategically examining market analysis, products and services, promotion, pricing, distribution, and governmental regulation of marketing processes.

Prerequisites: Acceptance into fourth year of BBA degree or BBA (Aviation) degree

This course explores the process of innovation in industries such as telecommunications, high technology, pharmaceuticals, and manufacturing. The specific focus is on the management of R&D and the strategic role of innovations in any firm.

Prerequisites: Acceptance to Bachelor of Business Administration degree, BUS 301 and BUS 349

This course is designed to develop the student’s ability to value securities. Various methods of investment analysis will be studied. Stocks, bonds, and derivative products are used in a case setting to enable students to learn the appropriateness of using these tools and methods. All of these financial instruments are viewed from an individual, institutional, and portfolio perspective.

Prerequisites: Acceptance to Bachelor of Business Administration degree, and BUS 349

This course is a study of international financial markets and institutions, and introduces the student to the management of assets and liabilities in an international and multinational setting. Topics to be covered include: exchange rate determination, foreign exchange risk, interest rate swaps, international portfolio management, comparative markets, and country risks.

Prerequisites: Acceptance to Bachelor of Business Administration degree, or Accounting Certificate program, BUS 344

This course examines advanced financial accounting issues, including: long-term investments, business combinations and consolidations, intercorporate investments, foreign currency translation and transactions, and accounting for the not-for-profit sector.

Prerequisites: Acceptance to Bachelor of Business Administration degree, or CIS degree

The role of management information systems and its conceptual foundation in modern organizations; the technology of information systems; the system lifecycle of MIS, and the control and audit of an information system. Introduction to various types of MIS software with an emphasis on hands-on application.

The objective of this course is to enable students to “think probabilistically” in solving business-related problems. The modelling and analysis of uncertain systems in operations management is emphasized. Markov processes, renewal theory, reliability theory, and queueing analysis are introduced. The applications include production and inventory control, machine maintenance, customer waiting line, and other problems in both manufacturing and service industries.

Prerequisites: Acceptance to Bachelor of Business Administration degree, BUS 350, BUS 301

This course is designed to develop the student’s ability to use the computer to simulate various production and operation systems in the real world. The topics include simulating empirical and theoretical probability distribution, selecting input probability distributions, verification and validation of simulation models, variance-reduction techniques, and statistical output analysis. Students are expected to develop computer simulation programs using PC or mainframe.

Prerequisites: Acceptance to Bachelor of Business Administration degree, BUS 350

This course explains how computers are used in modern manufacturing and service organizations. Students will be introduced to the concept of CIM(Computer Integrated Manufacturing), and the automation of design and manufacturing (CAD, CAM), robotics and FMS, assembly line management, and computerized systems to develop planning and control strategies such as Materials Requirements Planning and Just-In-Time production.

Prerequisites: Acceptance to Bachelor of Business Administration degree, BUS 301, and one of MATH 111 or 115

The goal of this course is to understand, model, and improve business decision-making under uncertainty and complexity. Tools include expected utility theory, Bayesian principles, and multiple attribute analysis. Students will develop computerized decision-support systems for decision makers (managers).

Prerequisites: Acceptance to BBA (Aviation) degree or Bachelor of Business Administration degree, BUS 360, ECON 201, BUS 102

An examination of current operational, management, and marketing issues faced by the airline industry. Topics will include issues related to airline planning, forecasting, scheduling, fleet planning, and financing. The course will also examine the application of marketing concepts to the airline industry focusing on product planning, pricing, distribution, and promotion.

Independent reading and research on topics selected in consultation with the supervising instructor, and approved by the program head. See program chair for details.