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HST430 - Organizational Behaviour

This course examines the various aspects of organizational behaviour within the context of the Canadian business envrironment. Increased global competition, technological change and rising expectations of both employees and employers have underlined the need for a comprehensive analysis of motivation and leadership processes that influence group and individual behaviour within organizations.

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IAF410 - Intermediate Financial Accounting II

This course includes an in-depth analysis of accounting for specific items in liabilities and shareholders' equity. Coverage includes a review of generally accepted accounting principles (GAAP), as codified in the CPA Canada Handbook, that apply to the following topics: current and long-term liabilities, shareholders' equity, complex financial instruments, pensions and other post-employment benefits, corporate income taxes and leases. The calculation of earnings per share and the preparation of cash flow statements for more complex situations, in accordance with GAAP, are also covered in this course. The statement user perspective is reinforced through a review of financial statement analysis techniques at a more advanced level. Relationships between accountants, reporting corporations and statement readers receive close attention in this course, with a view to making decisions that establish a viable and ethical approach to fulfilling the accountant's role in the financial reporting process.A global perspective is maintained in this course through a comparison of Canadian and international accounting standards for the specific topics covered.

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IAF530 - Management Accounting - Intermediate

Continuing from the fundamentals covered in Management Accounting - Introductory, this course covers the intermediate concepts including the impact of organizational structure on cost structures, transfer pricing, cost allocation methods, flexible budgets and variance analysis, capital budgeting for long-term projects, the design and implementation of effective management control systems, and their impact on organizational behaviour. Ethical standards for and moral responsibilities of managers will be emphasized throughout the course. Pre-requisite: BAB240

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LSP340 - Macroeconomics - Theory and Practice

This introductory course focuses on applying the terminology, fundamental concepts, theories, and models of Macroeconomics to actual economic situations. Principal macroeconomic indicators are developed and evaluated. Aggregate expenditure and aggregate supply/demand models are constructed and used to assess how sustainable and equitable economic growth may be attained through fiscal and monetary policies in the dynamic global environment.

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