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University Profile - Business (P.W. Sims)

Students who are considering business studies at university should follow the University Profile while at St. Lawrence. The University Profile includes two math courses to meet university admission requirements in various business programs.

General Education Courses

Physical Activity and Effectiveness

Weighting: 0-2-1

The 109-102-MQ course is designed to improve one’s effectiveness when practicing physical activity.

201-103-REDifferential Calculus

Hours: 75

Weighting: 3-2-3

Pre-requisite: Secondary V Mathematics: Technical and Scientific Option (064-506) or Natural Science Option (065-506). This course is a study of change from a mathematical view. Topics covered will include the following: limits and continuity; the definition of the derivative of a function of one variable and the rules for differentiation; implicit differentiation; higher order derivatives; differentials and linear approximations; and l'Hospital's rule. Applications involve curve sketching, maxima and minima, and interpretations of rates of change, and will include problems encountered in the social sciences, especially economics. If you wish to take Math 103 and do not have the necessary high school Math pre-requisites, please read the information on the Math home page (in the Directory for Academic Faculty).

603-101-MQIntroduction to College English

Hours: 60

Weighting: 2-2-4

This course will provide the student with the opportunity to make an intensive analysis of short fiction in order to see how it functions as a means of commenting upon human behavior and experience. Specifically, the student will examine such basic concepts of fiction as plot, character, setting, tone, atmosphere, point-of-view and theme. The student will be expected to produce written work and to take part in class discussion. To this end, students should learn to recognize the appropriate use of words, correct syntactical usage, and the coherent development of ideas; students should further learn to develop their own ideas into arguments and theses, to organize them and to edit the final copy.

First Required French Course

Weighting: Depends on the level (see each level below)

Your Sec. IV written French mark will determine into which level you will be placed.

Fall semester

602-100-MQFrançais de base

Hours: 45

Weighting: 2-1-3

Ce cours élémentaire de français s'adresse aux élèves qui n'ont aucune connaissance du français. Il a pour but d'aider l'élève à acquérir et à appliquer les notions de base de la communication orale et écrite en français courant. On y fait de la grammaire, du vocabulaire, de la conversation, des laboratoires de langue, de la lecture et de l'écriture.

602-101-MQLangue française et communication

Hours: 45

Weighting: 2-1-3

Ce cours permettra à l'élève rendu à ce niveau d'apprendre à communiquer en français avec une certaine aisance. Plus particulièrement, le cours vise l'acquisition d'habiletés de production (parler et écrire) et d'habiletés de compréhension (écouter et lire) par le biais d'activités de communication orales et écrites.

602-102-MQLangue française et culture

Hours: 45

Weighting: 2-1-3

Ce cours permettra à l'étudiant de comprendre les composantes essentielles d'oeuvres littéraires appartenant à différents genres (narratif, dramatique et poétique). L'étudiant développera, de façon plus particulière, ses capacités d'analyse et de rédaction, et acquerra les connaissances nécessaires pour produire une bonne analyse littéraire. Chaque oeuvre étudiée en classe permettra à l'étudiant de saisir l'importance des caractéristiques formelles, d'valuer leurs impacts sur le sens de l'oeuvre et d'en rendre compte dans un texte d'analyse d'environ 450 mots. De plus, une révision de certaines difficultés de la grammaire française amènera l'étudiant à mieux maîtriser la langue dans ses analyses.

602-103-MQCulture française et littérature

Hours: 45

Weighting: 3-0-3

Ce cours permettra à l'étudiant de traiter d'un sujet culturel ou littéraire en se servant d'ouvrages littéraires et de référence. L'étudiant développera plus particulièrement ses capacités générales d'analyse textuelle et de rédaction et devra en rendre compte dans une analyse complète de 550 mots.

602-900-LWLittérature d'expression française

Hours: 45

Weighting: 3-0-3

Ce cours permettra à l'étudiant de s'initier au vaste corpus de la littérature d'expression française du XXème siècle. Plus particulièrement, il sera amené à découvrir l'univers de grands écrivains de la littérature produite en France et au Québec et sera appelé à situer plusieurs oeuvres dans leur contexte socio-historique et culturel afin de réfléchir aux thèmes développés par les auteurs. De plus, l'étudiant acquerra des connaissances sur les mouvements littéraires auxquels correspondent les oeuvres mises à l'étude.

Concentration Courses

401-101-LWIntroduction to Business

Hours: 45

Weighting: 2-1-3

This is a foundation course for the program. It introduces students to basic concepts necessary for understanding how a business is organized and operates. While the course focuses on organizations run for profit, the basic notions covered in the course can be applied to other types of organizations. Students are exposed to the notion of systems. The functions of a business are presented as interdependent parts of an overall organizational system that in turn is part of a broader environment, an environment affected by major trends such as globalization. The course covers the functions of management, marketing, human resources, finance/accounting, and production/operations. Students also gain an understanding of the importance of information systems and decision-making approaches to make effective use of information. Ethical considerations are included.

410-158-LWIntroduction to Accounting

Hours: 45

Weighting: 2-1-3

This is a foundation course for the program. It introduces students to basic concepts necessary for understanding how a business is organized and operates. While the course focuses on organizations run for profit, the basic notions covered in the course can be applied to other types of organizations.  The functions of a business are presented as interdependent parts of an overall organizational system that in turn is part of a broader environment, an environment affected by major trends such as globalization. The course covers the functions of management, marketing, human resources, finance/accounting, and production/operations. Students also gain an understanding of the importance of information systems and decision-making approaches to make effective use of information. Ethical considerations are included.

410-188-LWBusiness Careers

Hours: 45

Weighting: 1-2-2

This course serves as an introduction to the different work functions in the world of business. Areas such as marketing, accounting and finance, human resources management and operations management are explored. Students obtain information about career options for accounting and management technicians, including the tasks, knowledge, skills and attitudes expected. This should allow students to begin to reflect on their chosen career, including the requirements of professional behaviour and ethics. In this course, students will begin the first step of the preparation of their portfolio, a resumé.

420-198-LWComputers for Business

Hours: 60

Weighting: 2-2-3

In this course, students develop their ability to manage a computerized workstation, select appropriate software applications, produce management documents, automate tasks, as well as exchange information and ensure data security in a network environment. The course covers various types of software, including operating systems, e-mail, features of word-processing and spreadsheet software, as well as databases. Other types of applications may be seen or explored during the course, in response to changes in common business practices. Given the importance of information technology and systems in dealing with information, this course serves as a basis for subsequent courses in information technology.

General Education Courses

Humanities - Knowledge

Weighting: 3-1-3

Taking a cue from its title, the Knowledge course is about forms of human knowledge. It is about how to distinguish between belief and knowledge in various domains, and about the method or methods by which human beings gain knowledge. Finally, the Knowledge course looks at how various types of knowledge are organized and used in our everyday and social lives. 

345-101-2QKnowledge (Lecture)

Hours: 60

Weighting: 3-1-3

Lecture Pedagogy: Knowledge Lecture (L) sections are given by means of lecture pedagogy. The teacher lectures about the course content, using different pedagogical devices such as Power Point presentations, board notes, asking students to do smaller group discussions, and study questions. Sometimes students consider a cultural production (film, play) or are asked to attend a guest lecture. Consonant with the goal of the course, students will learn about rational argument as our general means of gaining knowledge and will put this method into practice throughout the course. Students will thus learn to recognize, analyze, evaluate, and use argument in thinking about, reading and writing about human knowledge. Students will also look at how other methods of obtaining knowledge compare to rational argument. Since the course is about human knowledge, individual sections focus on the varieties of human knowledge into which students are being inducted during their CEGEP studies. Knowledge (L) course content includes knowledge issues in mathematics, science, social sciences and commerce, literature and drama, the fine arts and music. Check course outlines for information about specific course content, readings and course material, in any given semester. 

345-101-3QKnowledge (Seminar)

Hours: 60

Weighting: 3-1-3

Seminar Pedagogy: The Knowledge Seminar (S) course distinguishes itself by its seminar pedagogy. Classes consist of round-table discussion seminars in which students are expected to engage with the text under study, and also with other participants in the seminar. The aim is to encourage in students to undertake a critical approach together, to problems of knowledge as they arise in various texts (philosophical, literary, scientific, social scientific, etc.), in order to gain an understanding of, and analyse, problems of knowledge. Knowledge (S) sections take as their subject matter the forms of human knowledge into which students are being inducted during their cégep studies. Discussion topics, as they arise in our texts, might include knowledge issues in mathematics, science, social sciences and commerce, literature and drama, the fine arts and music. Students should look at the course outlines Knowledge (S) courses in any one session for more precise information about course content, readings and material to be studied. In addition, since method itself is a problem of knowledge, the seminar process of argument and discussion engaged in and applied during classes provides yet another subject for participants to reflect upon and discuss.

First Required French Course

Weighting: 3-0-3

The level you take will be based on the level of your first French course.

Winter semester

602-BNR-LWFondements de la communication française

Hours: 45

Weighting: 3-0-3

Ce cours permettra à l'étudiant d'apprendre à distinguer les caractéristiques formelles des principaux types de textes liés à son champ d'études pour arriver à les commenter. De plus, l'étudiant développera ses compétences afin de rédiger des textes liés à son champ d'études en respectant la structure adéquate de même que le code grammatical. À la fin du cours, l'étudiant devra être en mesure de rédiger un texte de 250 mots lié à son champ d'étude.

602-BNS-LWLangue française et réalité

Hours: 45

Weighting: 3-0-3

Ce cours aidera l'étudiant à communiquer en français avec plus d'aisance. À la fin du cours, l'élève devra pouvoir comprendre un texte écrit de 1000 mots et rédiger un texte de 350 mots à l'aide d'une grammaire, d'un dictionnaire et d'un répertoire de verbes.

602-BNT-LWExpression française informative & démonstrative

Hours: 45

Weighting: 3-0-3

Ce cours aidera l'étudient à communiquer en français avec aisance dans son champ d'étude particulier autant que possible. Il comprend l'étude des textes d'origines diverses, la rédaction de résumés et la révision de certaines difficultés de la grammaire française.

602-BNU-MQExpression française informative et argumentative

Hours: 45

Weighting: 3-0-3

Ce cours permettra à l'étudiant d'écrire une dissertation en français sur un sujet relié à son champ d'études autant que possible. L'étudiant développera de façon plus particulière ses capacités d'analyse et de rédaction, et acquerra les connaissances nécessaires pour produire un bon texte informatif, argumentatif et critique de spectacle ainsi qu'une analyse littéraire. À la fin du cours, l'étudiant devra être en mesure de rédiger des textes de 500 à 750 mots portant sur divers sujets culturels, sociaux ou scientifiques.

602-BNV-LWCommunication écrite

Hours: 45

Weighting: 3-0-3

Ce cours permettra aux étudiants de transposer les théories liées à l'analyse littéraire vers les discours sociaux qui les entourent, soit les médias et la publicité. De plus, ils devront améliorer leur maîtrise stylistique et syntaxique afin d'atteindre différents objectifs préétablis.

603-103-MQLiterary Themes in Poetry

Hours: 60

Weighting: 2-2-3

In this course, the student will critically examine literary themes such as: love, nature, war, death, the creative artistic process, the divine. The student will analyze these themes as found in the literary form of poetry, and will therefore also be expected to be familiar with such concepts as rhyme, rhythm and figurative language in its various forms. Besides being able to recognize the literary theme in a poem, the student will see it in its cultural context and as a comment on human values and experience.

Concentration Courses

383-228-LWEconomics for Business

Hours: 45

Weighting: 2-1-3

This course covers the essential notions of macroeconomics in the context of globalization. Emphasis is placed on the strategic importance and utility of these notions for business decisions. Students first review concepts related to demand, supply, elasticity, production costs, and market structures. Then, students examine macroeconomic phenomenon such as economic growth, inflation, unemployment, business cycles, and fiscal and monetary policies. They learn now to locate, analyze, interpret and report on basic economic and trade indicators as well as how to use this economic information in business decisions.

410-250-LWWorking Capital Management

Hours: 60

Weighting: 2-2-3

Students' accounting skills are extended into areas affecting the day-to-day management of current assets and current liabilities, combining elements of accounting and finance. Students develop their ability to record and report information related to cash, receivables, inventory, payables and other current liabilities (including sales tax liabilities and payroll accounts). Students also learn how these assets and liabilities can be analysed (with the aid of ratio analysis) and managed to help ensure proper internal control, liquidity and solvency. Specific tools covered in the course include bank reconciliations, cash budgets,cost of credit, credit checks and inventory counts. Students make use of an accounting software package during the course.

410-268-LWCommunications for Business

Hours: 60

Weighting: 2-2-2

The intent of this course is to develop students' ability to apply communication skills and interpersonal skills to meet the needs of external and internal customers. The course shows how to apply these skills to the marketing function, given their importance for a client-based approach. However, the skills are also applied to working with managers, fellow technicians, suppliers and other people inside and outside the company. The course helps students promote increased client loyalty, contribute to team objectives, participate in meetings effectively, negotiate with an eye to mutual benefit and respect the need for ethical behaviour.  The use of social media in communicating with customers is also explored.

410-278-LWHuman Resources Management

Hours: 60

Weighting: 2-2-2

In this course, students learn about various aspects of human resources management,   such as human resource planning, staffing, training, performance management, compensation, health and safety issues and labour relations. The course also helps students contribute to employee supervision, including establishing working relationships, motivating staff and taking disciplinary action. In addition, students assess the ethical and legal aspects of human resource management and the application of work contracts.

General Education Courses

201-105-RELinear Algebra and Vector Geometry

Hours: 75

Weighting: 3-2-3

Pre-requisites: TS 5 or SN 5 high school math and 201-103-RE. This course is an introduction to linear algebra. Topics include vectors as directed line segments and in component form, linear dependence, basis, vector spaces and subspaces, dot and cross products, n-tuples as vectors, and vector equations of lines in two-space and of lines and planes in three-space, in addition to matrices: matrix arithmetic and inverses, determinants, and systems of linear equations and matrices, and linear programming. Various applications in social science will be considered. Note that business students should verify whether their preferred university requires this course or 201-203-RE (Integral Calculus).

Humanities - World Views

Weighting: 3-0-3

Whether we are aware of it or not, all of us have internalised, and are guided in our interactions with others by, a perspective on reality – or, a world view.  Our world view is influenced by many things – the family and culture in which we are raised, religious beliefs we might be attached to, the literary and cultural productions of our time and place, the general social, political and economic structures of our society, the power of science and the knowledge it has given us, the historical epoch in which we live, the arts and media. The World Views course seeks to enable students to take a critical-humanistic stance to their view(s) of the world; and to show students that the world is viewed in a multitude of ways, which themselves have multiple sources and influences. In being able to gain critical distance, students should come understand what is thought to be important by holders of a world view and why. Students will gain an understanding of the difficulty of claims to truth related to any one world view; and in so doing, will learn to critically examine how a world view is related to its justification. Ultimately, the World Views course seeks to enable students to critically compare world views from a humanistic perspective, to see which views are justified and on what basis. The point is to broaden students’ perspectives on our shared human reality to help them make intelligent and caring choices in their own personal and social lives.

345-102-2QWorld Views Lecture

Hours: 45

Weighting: 3-0-3

The World Views Lecture (L) course distinguishes itself by means of lecture pedagogy. The teacher lectures about the course content, using different pedagogical devices such as Power Point presentations, board notes, asking students to do smaller group discussions, and study questions. Sometimes students consider a cultural production (film, play) or are asked to attend a guest lecture. Consonant with the goal of the course, lectures are focussed upon the examination of several world views, such as: philosophical, familial-cultural and/or literary-cultural, religious, socio-political and/or economic, scientific or historical. Precise course content and texts chosen vary with the section of the course. Students should check the course outlines in any one semester for more precise information on the content, readings, and course material in different sections.

345-102-3QWorld Views Seminar

Hours: 45

Weighting: 3-0-3

The World Views Seminar (S) course distinguishes itself by its seminar pedagogy. Classes consist of round-table discussion seminars in which students will actively engage with the text under study, and also to engage, by means of reasoned discussion, with other participants in the seminar, including the teacher. By means of such reasoned discussion, students will learn to describe and compare selected world views, to explain some of the major ideas, values and implications of these world views, and to organize them into coherent patterns. The aim of seminar pedagogy in the World Views course is to encourage students to undertake a critical-humanistic approach together to differing perspectives on reality. Students should check the course outlines in any one semester for more precise information on the course content, readings and study materials.

345-102-4QWorld Views: History of Art

Hours: 45

Weighting: 3-0-3

History of Art: The department also offers more specialized World View Lecture courses in the content areas of Art History. In World Views – History of Art, the teacher lectures about the course content, using mainly PowerPoint presentations, but may ask students to engage in smaller group discussions, work on study questions, or apply theoretical knowledge to visual exercises, namely recognizing artists and their underlying world view by relying on Prezi presentations. Other times students could be asked to attend a guest lecture, or visit a museum. Consonant with the goal of the course, lectures are focussed upon the examination of differing world views as incarnated in art. Different aspects of each world view – whether they be philosophical, familial-cultural and/or literary-cultural, religious, socio-political and/or economic, scientific or historical – will be focused on the artistic movement under study or on the centre of interest of the artist. Precise course content and texts chosen vary with the section of the course. Students should check the course outlines in any one semester for more precise information on the content, readings, and course material in different sections.

603-102-MQLiterary Genres

Hours: 60

Weighting: 2-2-3

This course will allow the student to make an intensive analysis of the literary genre of the drama. The principal general purpose of this analysis is to see how drama functions as a unique means of commenting upon the human situation. Furthermore the student will learn to understand a work's relationship to its literary, cultural and historical contexts and sill explicate a work (or works) representative of the genre.

Concentration Courses

401-260-LWMarketing

Hours: 45

Weighting: 2-1-3

This course situates marketing in its broader context as a link between external customers and the various functions of a business. Students learn how to segment and select markets, develop an appropriate "marketing mix" (combining product, price, place and promotion) and apply marketing knowledge to better understand and serve customers. Special emphasis is placed on supporting customer service, sales and marketing research activities. Students also have an opportunity to consider ethical aspects of marketing, the context of globalization and opportunities arising from technologies.

401-265-LWBusiness Law

Hours: 45

Weighting: 2-1-3

This course deals with the legal aspects of commercial activities affected by provincial and federal legislation and regulations. The areas covered include business ownership, contracts, civil liability, successions, bankruptcy and insolvency. Students learn how to find and consult relevant legal information, identify and apply pertinent legal principles and recognize the consequences of not respecting legal responsibilities.

410-358-LWSpecialized Accounting

Hours: 60

Weighting: 2-2-3

The course deepens students' understanding of the context of the accounting function in the areas of Canadian and international standard-setting and ethics. Students learn to prepare the cash flow statement. They learn to convert accounting information from the cash basis of accounting to the accrual basis (with the aid of spreadsheets). The course also enables students to record, report and interpret information related to equity for partnerships and corporations, capital assets, estimated liabilities, contingent liabilities, not-for-profit organizations, projects and business segments. Students develop further familiarity with drafting notes to the financial statements. Students make use of an accounting software package during the course.

420-398-LWComputer Assisted Decision Making

Hours: 60

Weighting: 1-3-3

This course initiates students to finding, processing and presenting information, with information systems serving as aids. Students learn to clearly identify management's need for information and then use computerized research techniques to find relevant material. Students develop their ability to summarize, synthesize and to analyze information in order to interpret how it affects a business. Students communicate their findings in both written and spoken form and are introduced to standard formats for written communication. Computer support includes the use of spreadsheets, word-processing, presentation software and databases. Other types of applications may be seen or explored during the course, such as multi media and social media, in response to changes in common business practices.

General Education Courses

Health and Physical activity

Weighting: 1-1-1

 The 109-101-MQ course is designed to analyze one’s physical activity from the standpoint of a healthy lifestyle.

603-BNS-LWLong Fiction (Technology Program)

Hours: 60

Weighting: 2-2-2

In this course, students will study the novel as a means of commenting on the human condition. Furthermore, student will learn how a work is related to its literary, cultural and historical contexts and will explicate works representative of the genre. Thematic approaches appropriate for Business students will be examined. Fiction as a mirror of the world in general will be included.

Concentration Courses

201-510-LWBusiness Statistics

Hours: 75

Weighting: 3-2-3

This course provides students with statistical tools and analytical skills to support management with quantitative data. The topics span three major areas: descriptive statistics, which deals with the collection, summarization, description and reporting of data; introductory probability and the influence of sample-to-sample variation on conclusions in a business context; and statistical methods for analyzing the types of data common in business. Throughout the course, a basic understanding of the concepts and an ability to apply the theory using either tables and a calculator or computer software are emphasized.

410-458-LWComputerized Accounting Systems

Hours: 60

Weighting: 2-2-3

Students further develop their skills in using a computerized accounting system and learn how to implement a system appropriate to specific user needs. Topics include identifying user needs and proposing, installing, testing, documenting, operating and supporting a system. This requires considerable research, analysis and hands-on use of applications by the student, as well as attention to the communication skills necessary to work with potential users.

410-460-LWInternational Business

Hours: 75

Weighting: 2-3-3

In this course, students learn about  international business as a potential area of company activity.  They explore the various levels of international involvement open to companies and how to meet the challenges of doing business internationally.  More specifically, they develop skills in handling import and export transactions. For such transactions, students learn how to research opportunities, assistance and legal requirements, how to adapt marketing strategy, how to assess and reduce risks, as well as how to handle payment, shipping and customs clearance.

410-488-LWProject Preparation: Internship I

Hours: 105

Weighting: 1-6-2

This course introduces the process and techniques of project management and applies them to the student's first internship. Students carry out planning, organizing, coordinating and controlling activities, as well as evaluate and report on those activities. The main project involves identifying and obtaining an appropriate internship and fulfilling its requirements. However, that project is supplemented with other assignments to ensure that all major aspects of project management are dealt with, such as the use of scheduling techniques and the coordination of work with team members.  Students also learn about various tools relevant to the job search process, including a resumé and cover letter in both French and English, and how to prepare for job interviews.

602-310-LWFrançais des affaires

Hours: 60

Weighting: 2-2-2

Ce cours permet à l'étudiant de s'initier à la communication orale et écrite dans le monde des affaires. L'étudiant développe des stratégies pour mieux s'exprimer dans différents contextes en milieu de travail. Par exemple, l'étudiant sera amené à rédiger divers documents en utilisant la terminologie d'affaires courante et en apportant un souci particulier à la présentation générale de ces documents. Enfin, il développera des méthodes pour bien comprendre, interpréter et réviser divers documents d'affaires.

General Education Courses

345-BNS-LWEthics (Technology Program)

Hours: 45

Weighting: 3-0-3

This course is designed to engage the student in a reflection on ethical issues, including any related to the present business environment. These could relate, for example, to social and ethical concerns associated with deficit reduction measures and the downsizing of government, as these affect or derive from business interests.

Concentration Courses

410-518-LWCost Accounting

Hours: 60

Weighting: 2-2-3

In this course, students learn to record information using cost accounting systems. The course covers the elements and types of costs, cost allocation and the use of specialized software. Students also learn to report actual results in a cost-of-goods-manufactured schedule and financial statements. Through the application of cost-volume-profit (breakeven) analysis and incremental analysis, students report analytical data to decision makers.

410-528-LWBudget and Financial Analysis

Hours: 45

Weighting: 2-1-3

In this course, students learn to develop, present, monitor and follow-up on budgets in order to guide and assess performance. Related topics include the elements of a master budget, standard costs, variance analysis, flexible budgets, performance reports and performance indicators. Students also learn to use accounting as an aid in decision-making.

410-558-LWFinancial Project Analysis

Hours: 60

Weighting: 2-2-3

In this course, students learn about the context of the finance function, including its role, its relationship to accounting and to economics. The course introduces students to time-value-of-money calculations for common financial decisions. Students are required to assess and report on financing decisions,such as make-or-buy decisions, lease-or-buy decisions or other investing decisions. Students make use of relevant data, tax or legal information, calculations and software.

410-560-LWEntrepreneurship

Hours: 60

Weighting: 2-2-3

The aim of this course is to give students an opportunity to explore the potential of entrepreneurship. Students identify, develop and present a business idea or start-up of particular interest to them. They are to develop their business idea with reference to a realistic assessment of personal interests, strengths and weaknesses, information from industry sources and experts, as well as data related to potential customer demand. This information, together with an investigation of legal requirements and financial considerations will help students determine the feasibility of the idea. Students are also required to prepare a business plan, identify potential sources of financing and present the business plan.

420-598-LWComputerized Business Application Development

Hours: 60

Weighting: 1-3-3

In this course, students develop an application to meet a specific need of a potential user. Topics include identifying user needs then developing, testing, documenting and supporting an appropriate solution. The course may introduce new concepts and applications to prepare students for the project and to bring students up-to-date on changes in common business applications. Students may also be required to research applications on their own to meet specific user needs.

Concentration Courses

410-450-LWIncome Tax

Hours: 60

Weighting: 2-2-3

This course introduces students to the requirements and implications of federal and provincial income tax on individuals and companies. Students learn how to apply basic concepts from tax laws, regulations and interpretations to specific situations. The course gives students practice in preparing and filing tax returns, including the use of appropriate software and electronic filing procedures, in interpreting and following up on tax notices and in proposing legal means for minimizing taxes.

410-658-LWInternal Control and Auditing

Hours: 60

Weighting: 2-2-2

This course situates auditing, other assurance services and internal control in their broader context and covers ethical and legal considerations. Students learn how to document, assess and improve internal control. They also learn how to plan, execute and report audit work, including the use of appropriate software. The course includes the use of Generally Accepted Auditing Standards (GAAS), materiality calculations, audit risk assessments, sampling, audit programmes, tests of controls, substantive tests and auditing software. The importance of proper documentation for internal control, audit work and audit evidence is stressed.

410-668-LWManagement

Hours: 45

Weighting: 1-2-3

With the help of this course, students tie together the various aspects of management seen through the program and apply them to concrete business situations. Students develop their ability to apply decision-making approaches that account for the inter-relationships between business functions. Whether dealing with human, financial or material resources, the course stresses the importance of planning, organizing, leading and controlling activities. The course also helps students identify management trends and other changes in the environment (both threats and opportunities), assess current organizational culture and approaches (whether they be strengths or weaknesses) and support the process of change management. The intent is that students see the potential for a technician to contribute to the bigger picture in supporting the effective management of an enterprise.

410-678-LWSupply Chain Management and Quality Control

Hours: 60

Weighting: 2-2-2

The course focuses on two aspects in particular: ensuring quality in a company's operations and managing the supply chain. Regarding quality, students learn how to ensure product specifications meet the needs of internal and external clients, how to monitor quality indicators using tools such as trend charts and how to support continuous improvements in quality. Regarding supply chain management, students learn how to purchase goods and services, how to manage inventory levels, order sizes and storage, and how to coordinate the physical distribution of goods. The course stresses the importance of collaborating with suppliers, other functions in the organization and customers.

410-688-LWInternship II

Hours: 195

Weighting: 0-13-0

This is a practical work-experience course designed to continue the student's process of integration into the working world. Students develop skills for managing their professional and personal objectives. This includes preparing a self-assessment, monitoring opportunities in the job market, obtaining an appropriate internship (if this has not already been done) and fulfilling the requirements of the internship in a professional manner. While the exact nature of their duties will vary, students are expected to develop most aspects of the programme's exit profile in preparing for and completing the internship. This course is linked to the comprehensive assessment of potential graduates, so students supplement what they have learned through their internship duties with information on how the employer handles other areas of its business.