PROGRAMS
Business Administration

BUS–109     BUSINESS ADMINISTRATION
The objective of this course is to introduce students to the Canadian business environment, business issues and functions and the major forces at work in the global economy. The students will examine fundamental management theories and traditional managerial responsibilities in formal and informal organizational structures. Planning, organizing, directing, controlling and staffing are explored. The module will also provide an overview of a corporation?s production, finance, accounting, and marketing functions. Business Law will also be covered in this module.

BUS–153     MARKETING AND SALES I
Students will apply principles and strategies for marketing products and services to commercial entities. The students will gain an understanding of current marketing terminology and the practical applications of marketing principles used in business. The Selling component of this course provides the student with the information they need to prepare and give effective sales presentations by visually, verbally, and non-verbally communicating their message.

BUS–176     FINANCIAL ACCOUNTING II
The objective of this course is to provide the student with a more in-depth study of how the business process is reflected in financial statements; how this information is recorded in various business records; how this information is used by , and meets the requirements of both internal and external decision makers. Topics include the balance sheet equation, journals, adjusting entries, financial statement preparation, and closing entries for service and merchandising companies. The following sections of the balance sheet are studied in detail: cash, receivables, and inventory methods.

BUS–478     FINANCIAL ACCOUNTING III
Students will expand their understanding of accounting principles and concepts while covering specific topics including: capital assets, current and long term liabilities, partnership accounting, corporate accounting, and reporting.

BUS?478     FINANCIAL ACCOUNTING IV
Students will learn how to analyze cash flow and financial statements by way of various ratios and analytical procedures.

BUS–490     BANKING AND FINANCIAL SERVICES
This module will give the student an introduction to the financial service industry in Canada and their main activities. The student will explore the major risks of financial institution management, as these are essentially the same, whether the financial institution is a bank, a trust company, a life insurance company, a pension fund, investment dealer or a mutual fund. Students are introduced to an overview of business finance, including how firms raise and manage money, how they define and manage risk, and how they use Canadian and International securities markets to meet their financial needs.

BUS–170     PAYROLL ADMINISTRATION
The objective of this course is to provide the student with the working knowledge of payroll practices and procedures in the Province of NB as well as an overview in other provinces. This introductory course will be taught to the Canadian Payroll Administration?s curriculum for the Introduction to Payroll course that may lead to the nationally recognized certificate as a Payroll Administrator. Topics to be covered include: The contract of employment, employment laws in NB, trade unions and collective bargaining, creating and maintaining a payroll system, payroll deductions, payroll taxes and remittances, payroll benefits, payments to employees, employment insurance, workers compensation, records of employment, payroll recordkeeping, payroll journal entries, end of year procedures, and outsourcing payroll.

BUS–177     COMPUTERIZED ACCOUNTING
Students will use the latest business and accounting software (ACCPAC and Simply Accounting) to undertake a more comprehensive approach to computerized accounting. This course provides a practical, hands-on introduction to Simply Accounting. Students learn how to set up a company’s books, enter historical information, process current transactions, perform month end and year end transactions and produce financial statements. They will be introduced to the following modules: general, receivable, payable, payroll, inventory and project.

BUS–333     BUSINESS INFORMATION SYSTEMS
Computer skills are an essential component of the package of marketable skills provided to Business Administration students. Graduates possess the skills needed to perform word processing (including the use of a scanner), prepare financial spreadsheets, prepare computer-generated visual graphic presentations, establish an information data base, use a personal information management system, use the Internet, exchange E-mail, and more. The software included in this program is continually changing to remain completely up-to-date. Students will learn the following software topics: MS Word (Expert), MS Excel (Core), MS Access (Core), MS PowerPoint (Core), Corel WordPerfect, MS Outlook. Students are given the opportunity to acquire internationally recognized Microsoft Certifications.

OJT–444     ON-THE-JOB TRAINING
The student that meets all the work term criteria will be placed in a work environment for a two-week period.

OPTIONS
Each student will select one of the options found below. This module will be completed during the second semester.

BUS–488     ENTREPRENEURSHIP/MANAGEMENT - OPTION 1
This course provides all of the essentials for an entrepreneur to start a business. The course will prepare the entrepreneur to write a business plan, select a business name, register a business, prepare a marketing plan, taxation and business number, regulations, importing and exporting, copyright, patents and trademarks, etc… Student entrepreneurs will also be eligible for $15, 000 or repayable, unsecured personal loans from ACOA through their young entrepreneurs connexion program.

BUS–489     MARKETING AND SALES II - OPTION 2
Students will apply advanced principles and strategies for marketing products and services to commercial entities. The students will gain an understanding of current marketing terminology and the practical applications of marketing principles used in business. The Selling component of this course provides the student with the information they need to prepare and give effective sales presentations by visually, verbally, and non-verbally communicating their message.
 

BUS–490     HUMAN RESOURCES MANAGEMENT - OPTION 3                       This module deals with the management of an organization's workforce, from the most junior member of staff to the chief executive. The student will explore cost-effective methods of recruitment and selection, motivation and reward, training and development, grievance and discipline, performance management and career progression. HR/Personnel work closely with operational managers both to reduce people costs and enhance individual and team performance whilst also attempting to increase the organization?s ability to adapt to its environment through broadening the skills of the workforce.