Bartending

Prerequisite: ACCT-0007 Financial Accounting 4
This course applies critical evaluation to issues associated with business combinations, joint ventures, foreign operations, not-for-profit organizations, and public sector accounting. Specific attention is given to consolidation accounting, accounting for foreign currency transactions, hedge accounting and not-for-profit accounting.

Prerequisite: ACCT-0005 Financial Accounting 3
This course introduces the fundamental concepts, purpose, principles and procedures of auditing and assurance. Specific attention will be given to professional standards, regulations and ethics, planning, internal controls, audit procedures, audit testing, documentation and reporting, stakeholder recommendations and other assurance engagements.

This introductory course in economics acquaints students with some of the basic principles of economics, including economic activity, the theory of prices and output under various degrees of competition, and application of these theories. Income distribution and resource allocation are also included.

Prerequisite: ACCT-0050 Introductory Mgmnt Accounting
This course applies accounting information to internal decision-making. Students explore the managerial and ethical issues relation to the determination and analysis of relevant costs and their behaviour. Topics covered include cost allocation, cost management, product costing, strategy and control, transfer pricing, joint and by-product costing, and spoilage.

Prerequistie: ACCT-0004 Financial Accounting 2
An introduction to the use of accounting information for internal management purposes focusing on planning and control, budgeting, standard costs and overhead analysis, relevant costs, management control and evaluation, and financial statement analysis.

Prerequisite: HRMG-0036 Human Resource Management
This course develops the knowledge and skills for human resource students to work in a unionized environment. Topics include the development of labour relations in Canada, the current environment for labour relations, the Manitoba Labour Relations Act, the Canada Labour Code, union organization and certification, and unfair labour practices. In addition, this course covers collective agreement negotiation and administration, distinguishing between conciliation, mediation, and arbitration in collective bargaining, interpreting and writing contract language, dealing with an impasse, and discussing the legislation as it applies to a strike, lockout and work stoppage.

This course reviews basics mathematics and introduces fundamental concepts used in financial analyses to develop skills for solving practical problems encountered in business. It provides a base for all specializations.

In this introductory course, students develop the fundamental computer skills necessary in business. Students learn how to manage their files on a network and utilize techniques to improve data security. Students use text processing software to create, format and share a variety of documents including memos, letters, one-page publications, reference lists and long documents. Students also prepare spreadsheets that incorporate various formulas and functions, formatting techniques, 'what-if' options to enhance data analysis and data integrity features. Lastly, students prepare effective electronic presentations using presentation software.

Prerequisite: BUSN-0171 Taxation 1
This course covers the fundamental principles and concepts of Canadian federal income tax legislation as it applies to corporations, trusts, and partnerships; international taxation for individuals and corporations; tax planning for individuals in relation to corporations; GST/HST and payroll tax. The course emphasizes the understanding of the conceptual structure of the Income Tax Act and equips students with skills in the application of its rules to practical cases including the use of tax return software.

Students explore the complex business environment and the relationships organizations have with civil society, the natural environment and each other. Through this examination, students learn that ethical decision-making is critical to the successful management of any organization. Topics include changing economic, political, social and cultural forces and their influences on business and society; the continuum of socially responsible management and ethical business practices; and the challenges and opportunities that influence where an organization fits on the continuum. Special attention is given to Indigenous history and developments.

Prerequisite: ACCT-0004 Financial Accounting 2
Students explore finance issues and the tools used by financial managers in decision-making. Topics include the corporate financial environment and its impact on decisions, time value of money, investing and risk management, distribution of earnings, capital budgeting techniques and short-, medium- and long-term financing decisions.

Prerequisite: MKTG-0044 Marketing Principles; COMM-0006 Communications
This course provides students with the various forms of advertising and sales promotion, including social media marketing, relating them to promotional campaigns and to an overall marketing plan.

This course provides students with an understanding of the basic marketing skills that are required by employers for success in today's competitive marketplace. Students gain a basic understanding of the role of marketing in society and business, types of markets, the marketing environment, the elements of the marketing mix and the development of marketing strategies and plans.

Prerequisite: COMM-0006 Communications
This course provides students with research skills for gathering, interpreting, and applying both primary and secondary research materials. Topics include surveys, statistics, academic documentation, project design, proposals and reports.

This course acquaints students with the concepts of statistical methods and theory as applied to economic and business data. It examines frequency distribution, probability, probability distribution, sampling, estimation and hypothesis testing.

Prerequisite:ACCT-0004 Financial Accounting 2
This course covers the fundamental principles and concepts of Canadian federal income tax legislation as it applies to individuals. The course emphasizes the understanding of the conceptual structure of the Income Tax Act and equips students with skills in the application of its rules to practical cases including the use of tax return software.

Prerequisite: HRMG-0036 Human Resource Management
This course develops students' ability to design and implement a training program. There is a strong emphasis on identifying training needs, developing objectives, designing training programs and measuring results.