Bachelor of Commerce

New Student Orientation (NSO)

Through this orientation students come to understand their academic expectations, requirements, and rights and responsibilities at University Canada West. Students will learn how to access the university services and systems that they need to be successful in their studies. Orientation includes practices of information literacy, academic integrity, critical thinking and academic writing.

Tier 1 courses are your entry into the BCom program. They establish the basic university skills of research and writing while introducing you to the knowledge needed for each program. The instructors of these courses know they are your entry point and work hard on all the basics to ensure you successfully complete your degree.

ENGL 100 – Academic Writing

To succeed in academic environments, students must be able to communicate effectively in writing. Students apply principles of rhetoric and critical thinking to readings drawn from a variety of academic disciplines. They read closely and analyze different types of essays (e.g., narrative, expository, cause and effect, comparison and contrast, persuasive) in terms of how each best engages different types of audiences and contexts. They develop sound writing skills through a recursive approach that employs pre-writing, drafting, revising, editing and proofreading and practice essential research strategies.

BUSI 100 – Business Fundamentals

Business is one of the fundamental units of society. Students examine different forms of business organization, primary organizational structures, operational divisions, business processes, business finance, risk, corporate responsibilities to shareholders and employee management. They also explore typical business functions and the role of managers in production, marketing, human resources, accounting and finance in a Canadian context including a consideration of Canadian business law and ethics.

Choose One Of:

• MATH 101 – Business Mathematics

Students explore methods, procedures and applications of business mathematics, including the mathematics of merchandising, simple interest and compound interest. Applications include discounts and mark-ups, cost-volume-profit, short-term and long-term loans, credit card debt, savings and payment plan annuities, mortgages, bonds and investment decisions.

• MATH 106 – Pre-Calculus

Students are prepared for first-year calculus and other mathematics courses. Topics of instruction include linear function, polynomial/rational functions, exponential/logarithmic functions, trigonometric functions, periodic functions, systems of equations and inequalities and analytic geometry. Prerequisites: Math 105 or Pre-Calculus 11 or Math Foundations 11 or similar course achieving a minimum grade of 65%.

• MATH 110 – Calculus I

This course applies some mathematical techniques and concepts within practical contexts, as well as quantitative approaches to undergraduate art-science programs. It begins with basic observations about functions and graphs and emphasizes power functions and polynomials. The derivative is introduced in three complementary ways: (1) As a rate of change, (2) as the slope and (3) as a computational quantity. All applications of calculus are developed using simple functions (power and polynomials). The course covers chain rule and its applications and transcendental functions (exponentials and trigonometric). Nonlinear differential equations of the first order are explored as well as interpretations of graphs and slopes to motivate linear approximation and Newton’s method for finding zeros of a function. Prerequisites: MATH 106 with a minimum grade of 50% / Precalculus 12 with a minimum grade of C+ or similar course in the last two years. Prerequisites: MATH 106 with a minimum grade of 50% / Precalculus 12 with a minimum grade of C+ or similar course

• MATH 120 – Calculus II

Students are introduced to the concepts of integrals. They build on knowledge gained in Calculus I (which focused on solving for the change in quantity) and are introduced to solving the quantity itself. The concepts and applications of integrals are covered, including approximate integration, integration techniques, sequences and series, power series, Riemann sums and the Fundamental Theorem of Calculus. Students learn how to apply calculus concepts and theories to modern

Choose One Of:

• ACCT 101 – Financial Accounting

In this introductory accounting course where students explore accounting principles and processes used for recording and reporting financial information. Students are introduced to the accounting cycle, accrual and cash accounting concepts, and the asset side of the balance sheet, including cash, receivables, inventory, and long-lived assets. This course is recommended for students who wish to gain accounting knowledge, but not pursue the CPA designation. Note that credit cannot be earned for ACCT 101 and ACCT 103 if cleared ACCT 140

• ACCT 140 – Accounting Principles*

Students are introduced to the accounting cycle, accrual accounting, assets, liabilities and equity. They actively engage in the preparation and interpretation of financial statements by employing the International Financial Reporting Standards (IFRS) and Accounting Standards for Private Enterprises (ASPE). This course is recommended for students who wish to pursue the CPA designation. Note that credit cannot be earned for ACCT 101 and ACCT 103 if cleared ACCT 140. Prerequisite: ACCT 101

ECON 102 – Microeconomics*

Students are introduced to microeconomic concepts: the market system, price determination, demand and utility, competitive supply, cost analysis, market structures, equilibrium of the firm, pricing of factor inputs, land rents, wages and interest and capital.

ECON 104 – Macroeconomics*

Students are introduced to macroeconomic concepts: circular flow of income and product; national income; equilibrium level of domestic income; fiscal policy; money and banking; international trade; inflation and unemployment.

COMM 140 – Business Communications 

Students are equipped to compose written documents and presentations that will help them succeed in the workplace. They analyze context and audience, determine purpose and message content, and integrate effective visual design and media in order to create written workplace communication. These include writing of correspondence, reports, proposals, project plans, social and digital media communications, and technical descriptions as well as the preparation and performance of oral presentations for use in the workplace as well as the classroom.

CPSC 111 – Business Analytics

Excel is a powerful data analytic tool and businesses whether big or small use it. This introductory course in the use of Excel in business analytics is designed to provide a working knowledge of Excel with the aim of applying it in more advanced topics in business statistics. This hands-on course teaches operations such as reading data in Excel, using various data formats, organizing and manipulating data using Pivot tables, Charts, What-if Analysis, Formulas and Functions, Templates, Inspection, Macros and developing programs using VBA.

Tier 1 students must take two 100 or 200-level electives.

*CPA preparatory courses

Our Tier 2 courses are more advanced than the level of study during Tier 1. Expect to find the standards more rigorous and the work more intense. These courses are taken concurrently with your Tier 3 courses.

OPMT 301 – Operations Management

This course investigates the development and administration of activities that are involved in transforming financial, human, physical and natural resources into products and services. Quality and productivity are critical outcomes of logistical operating systems. Students explore system-wide methods of integrating efficient processes, both technical and human. Prerequisite: BUSI 100

BUSI 201 – Business Environment 

Businesses function in social contexts that include many interests. Students are introduced to the marketplace and the many forces and interest groups that influence the outcome of business or organizational activity. These include government policies, globalization and ecological issues. Students assess stakeholder interests and identify ethical issues. Prerequisite: BUSI 100

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• MATH 200 – Statistics

In this introductory statistics course, students will learn basic statistical concepts, methods and procedures used in business, including descriptive statistics and inferential statistics. Topics will include graphics and numerical presentations, probability theory, discrete and continuous sampling distribution, sampling method, estimation and hypothesis testing. The use of statistical software applications is covered. Students are expected to already possess basic Excel skills or to learn them on their own. Prerequisite: MATH 1XX. Note that credit cannot be earned for MATH 201 and MATH 202 if cleared MATH 200.

• MATH 201 – Business Statistics

This first statistics course of two, introduces basic statistical concepts, methods and procedures used in business, including descriptive statistics and inferential statistics. Topics include graphics and numerical presentations, probability theory, discrete and continuous sampling distribution, sampling method, estimation, and hypothesis testing. Students explore the use of a software application as a statistical analysis tool and are expected to come into the course with basic Excel skills or to learn them on their own. Note that credit can not be earned for MATH 201 and MATH 202 if cleared MATH 200.

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• ACCT 103 – Financial Accounting Applications

This course building on the foundational knowledge of the accounting cycle in ACCT 101. Students learn about accounting concepts relating to liabilities, shareholders’ equity, and investments in context of business structures including corporations and partnerships. Students put their knowledge into practice by preparing cash flow statements and interpreting major financial statements. Prerequisite: ACCT 101. Note that credit cannot be earned for ACCT 101 and ACCT 103 if cleared ACCT 140.

• ACCT 210 – Sage 50

This is a hands-on course where students learn how to use accounting software. Sage50 is a popular software, typically used at home and by small to mid-sized enterprises which focus on data entry and bookkeeping used in daily accounting transactions. Students set up company files and enter transactions for general ledger, accounts receivables, accounts payable and inventory, and learn how to manage capital expenses. Students experience a real-world computer-based financial information system which help them secure positions as entry-level bookkeepers, data entry clerks, accountant or administrative assistant. Prerequisite: There is no prerequisite but ACCT 140 or ACCT 101 or equivalent, CPSC 110 or CPSC 111 or equivalent or basic knowledge of Windows Operating System & MS Office is recommended.

• ACCT 220 – QuickBooks

Students learn QuickBooks, the industry-standard software used for bookkeeping by small to mid- size businesses. The course covers accounts receivable, inventory, accounts payable and payroll. Students are assigned to set up companies for start-up businesses through financial analysis, preparing financial reports and making strategic decisions. This prepares them for positions as entry-level bookkeepers, data entry clerks, accountants, or administrative assistants. Prerequisite: There is no prerequisite but ACCT 140 or ACCT 101 or equivalent, CPSC 110 or CPSC 111 or equivalent or basic knowledge of Windows Operating System & MS Office is recommended.

• ACCT 301 – Managerial Accounting I*

Students explore the systems used by organizations to measure the cost and profitability of products and services and decision-making based on this information. Students learn alternative costing methods, cost behavior, budgeting, profit planning, variance analysis and decision making within an ethical context. Prerequisite: ACCT 101 or ACCT 140

ORGB 201 – Organizational Behaviour

Organizations have distinct characteristics based on their culture, composition and history. Students explore how the behaviour of individuals and groups in work environments affect organizational performance and the dynamics of organizational relationships. They are introduced to topics such as individual attributes, motivational theories and strategies, group dynamics, teamwork, organizational structure, job design, leadership, organizational culture and politics, communication, conflict, stress and change management. Diversity, cross-cultural issues and ethical conduct in organizations will be examined. Prerequisite: ENGL 100

MRKT 201 – Marketing Management

Marketing is one of the fundamentals of all businesses. Students learn the fundamentals of marketing and explore the relationships between companies, their customers and their competition. They examine concepts integral to the field of marketing including marketing environment, customer behaviour, marketing research, product analysis, distribution, pricing and promotion strategies. Students apply these concepts to solve marketing problems.

HRMT 301 – Human Resource Management 

Human resources in business and organizations is a key strategic function. The course provides an understanding of the various HR functions including recruitment and selection, training and development, compensation and benefits, performance management, health and safety, and employee and labour relations. Students explore how external influences such as the legal system and demographics impact the practice of HR management.

CPSC 201 – Management Information Systems 

This course reviews the emerging computer technologies and applications that equip the accounting and management processes and practices to ensure secure and appropriate platforms. It explores computer applications for managing data and information and ways of integrating them with business strategies, mitigation of risks strategies, and opportunities aimed at improving organizational productivity and creating a competitive advantage for a business. Topics enhance business strategy, operations, and decision-making and include fundamentals of information systems, the relationship between information systems and strategic achievement, development of information systems within organizations, common enterprise applications of information systems, as well as security, risk management, data integrity, and access control.

WORK 298 – Career Preparation 

This course reinforces and advances the workplace skills learned in Tier One (i.e. COMM140) through integrated, cumulative learning modules, and milestones workshops designed towards the real business world. Students are expected to learn and demonstrate enhanced workplace and business understanding, analyses, teamwork, presentation, and communication skills as they engage in business scenarios and role-play activities. They advance to a combination of optional group business analyses and workplace problem solving (Innovation Fuel podcasts), and/or dialogues and discussions with business-persons’ experiences that highlight and conclude course sections.

Tier 2 students must take one 100 or 200-level elective.

*CPA preparatory courses

Tier 3 courses develop your core skills and understanding in business. Taught by instructors who are both experts in their fields and experienced professionals, you will acquire the knowledge necessary to make you an excellent practitioner in the world of commerce.

COMM 312 – Professional Communications

Communication is a leadership skill with an emphasis on interpersonal relations, team-building and leadership, students learn to develop, manage and deliver complex communication products designed for diverse audiences and contexts. They become familiar with the theories, principles and practices for designing, developing and delivering both individual and collaborative projects. Students research and write correspondence, reports, proposals, project plans, social media communications and technical descriptions as well as prepare and perform oral presentations. Prerequisite: COMM 298.

BUSI 325 – Business Law*

All businesses function in legal contexts. Students examine the essential role that law plays in business decisions, how it facilitates personal and commercial transactions, and how knowledge of law can help build competitive advantage. Students are introduced to the practical analysis of various areas of law such at contracts, torts, environmental, property, employment, selling goods and services, import/export, financing, and insurance. As well, the selection and use of various forms of business organization will be examined.

PHIL 210 – Business Ethics 

Students examine the role of organizations in the society and their impact on various stakeholders. The importance of ethics and social responsibility of business is discussed through course materials, additional readings and assignments. Students explore decision-making dilemmas that managers and professionals face and solutions to resolve these. This course aims to create awareness and understanding of ethical issues related to businesses and their stakeholders. The critical importance of ethical decision making in international business dealings, corporate social responsibility, environmental footprints of business, etc. is highlighted.

Choose One Of:

• FNCE 303 – Finance*

Students are introduced to concepts of financial techniques necessary to assist the organization obtain capital and manage it effectively. Models of evaluating various returns are based on accounting inputs. Underlying most analysis is net present value theory. Students develop their decision-making skills in relation to the cost and availability of funds and maximizing economic returns. Prerequisite: MATH 1XX

• FNCE 301 – Investments

Students explore the many types of investments, and their respective risks, historic yields and regulation: stocks, bond, option, annuities, insurance, foreign exchange, precious metals, real estate and other investment avenues are considered. They review the major alternative approaches for selecting specific investment instruments and identify the advantages and disadvantages of domestic vs. international markets.

• ACCT 230 – Business Taxation

Students are introduced to the principles and concepts related to Canadian federal income tax legislation and applicable to individuals and corporations. They explore the fundamental principles involved in Canadian tax law, concepts of income and liability, types of income and deductions, computation of taxable income, computation of tax payable, tax planning, international taxation issues and tax – GST/HST. Prerequisite: ACCT 101 or ACCT 103 or ACCT 140 or equivalent, MATH 101 or MATH 106 or MATH 110 or MATH 120

CPSC 311 – Data Visualization & Storytelling 

The adoption of big data in enterprises has led to a growing need for data visualizations and storytelling across all industry sectors. This beginner-friendly course discusses the fundamentals of data visualization, exploratory data analysis and effective communication with data. Upon successful completion of the course, students will appreciate both the science and art of data visualization and will acquire hands-on experience working with popular visualization techniques and tools. Furthermore, this course will give students the skills they need to leverage data to discover patterns and trends and produce valuable insights from real-world datasets. Prerequisite: CPSC 111

Tier 3 students must take five 300 or 400-level electives.

*CPA preparatory courses

Tier 4 courses are the final step in your program. They provide the opportunity to integrate and refine your knowledge. You will complete your program alongside your GRES 400/401 research project. This final six credit course allows you to put your energies into a project of your choice that highlights the depth of your education.

BUSI 401 – Strategy & Decision Making

Decision-making takes place in the context of organizational strategy. Students apply their knowledge to develop an organizational strategy that integrates contextual factors, ethics, and core organizational components. On the basis of this knowledge, they outline a decision-making strategy. Prerequisite: BUSI 201 and Completion of 60 credits

BUSI 496 – Sustainable Business Practices

This course equips students with the leadership skills to manage sustainable operations and drive transformative initiatives. It focuses on implementing sustainable practices across the value chain, enabling the shift from traditional operations to sustainability models. Students will explore global change drivers, including population growth, resource demand, technological advancements, and the impacts of consumerism, climate change, and the COVID-19 pandemic. Through case studies and practical exercises, students will assess sustainability challenges, develop strategic solutions, and cultivate the leadership needed to drive sustainable transformation within organizations. Prerequisite: BUSI 201 and Completion of 60 credits

• WORK 498 – Capstone Project

The capstone project is designed to provide students with an opportunity to integrate and apply the knowledge and skills they have acquired throughout the program. Through real-world project analysis, students identify client’s needs, challenges and opportunities. They analyze, evaluate, and develop a strategic plan of action to effectively address the identified issue. Prerequisites: WORK 298 and Completion of 90 credits

Tier 4 students must take seven 300 or 400-level electives.

Accounting skills are in constant demand. The accounting elective area, in combination with the rest of the BCom degree, prepares students for entry into a professional accounting program. To complete the Accounting elective area students must, in addition to their required core courses, take:

MGMT 403 (3)—Strategic Management

Students examine the governance, corporate social responsibility and strategy of an organization including the development, formulation and implementation of business level and corporate strategy. Students explore tools used in the development and formulation of strategy and that ensure effective and efficient management of performance. They develop concrete plans for organizational transformation based on case studies using environmental scanning and industry analysis tools. Prerequisite: Completion of 60 credits. Non-Course Prerequisite/ Corequisite: Highly recommended in Tier 4

ACCT 303 – Managerial Accounting II

Students study the relationship between accounting and managerial decision-making. They explore cost behaviour and allocation, joint products and by-products, inventory and product mix models, and pricing theory. Students develop and strengthen their professional competence and skills in applying systematic methodologies to solve issues of concern to management. Prerequisite: ACCT 301

ACCT 305 – Principles of Auditing & Assurance

This course covers auditing and assurance principles and techniques. Students are introduced to audits and assurance standards, audit reporting, materiality, risk, sampling techniques and procedures. The course stresses independent external financial statement audit with some coverage of other reports and internal control. Prerequisite: ACCT 340

ACCT 307 – Taxation

Principles and concepts of Canadian federal income tax legislation applicable to individuals and corporations are introduced. Students explore concepts of income and liability for tax, types of income and deductions, computation of taxable income, computation of tax payable, tax planning and international taxation issues. Prerequisite: ACCT 340

ACCT 401 – Strategic Managerial Accounting

Accounting and financial management are a critical component of effective strategic planning and organizational development. Students explore financial information that assists in the assessment of business needs and the decision-making process. Students design and evaluate integrative management accounting strategies and projects based on case studies. Prerequisite: ACCT 303