Business Administration: Accounting

This course is designed to allow the student to work independently in a business setting related to their field of study. Students are expected to follow the work schedule of the practicum host.

This course is designed to help students strengthen their fundamental skills in writing clear, effective sentences and paragraphs, and enable them to create organized, unified and coherent documents. The writing process is introduced. Students will recognize the importance of writing for the intended purpose and audience.

This course introduces a structured approach to writing business messages for emails, memos, letters, and other documents. Students will apply the stages of the writing process to business writing (prewriting, writing and revising). They will research, prepare, format, draft, proofread and edit a series of documents commonly used in business writing.

Prerequisites:

• COMM1257A

This course introduces students to the fundamentals of business report and proposal writing including why businesses need reports and proposals, common types of reports and proposals, and a simple process for writing business reports and proposals.
 
In this course, students will use some of their previously acquired writing skills. They learn how to properly research, plan, structure and write various reports and proposals using proper layouts, form, and formats. Application of the writing process is emphasized.

Prerequisites:

• COMM1258A

This course introduces students to a wide range of macroeconomic issues such as aggregate supply and demand, fiscal policy, nature and causes of unemployment and inflation, the role money and banking play in the economy, as well as international trade and the international monetary system.

This course enables students to examine key economic issues and problems as they relate to business and to the Canadian business environment. Students apply economic principles to the study of Canada and its economy. They acquire the skills to manage businesses more effectively, make appropriate personal choices in business, and contribute to society overall.

This course utilizes a practical approach in introducing students to the fundamentals of ethics and ethical decision-making in the workplace.

Delivered with a hands-on approach, students will examine real-world case studies that illustrate ethical issues and dilemmas in today’s workplace. Students apply ethical concepts and principles to make thoughtful and responsible ethical decisions.

This course focuses on the asset side of the balance sheet. This course teaches students to use accounting concepts and principles in accordance with professional standards and policies. Students complete a variety of accounting tasks including income statements, balance sheets, cash flow statements, revenue and expense recognition, future and present value, accounts receivable, inventory, investments, and capital assets. This course covers financial reporting, accounting judgments, income statement, balance sheet and changes in equity presentation, cash flow statement, revenue and expense recognition, financial assets-cash and notes receivable, inventory and cost of sales, financial instruments-investments in debt and equity securities, property plant and equipment, intangibles, goodwill, depreciation, amortization, impairment.

Prerequisites:

• GACG1051

This course focuses on the liabilities and equity side of the balance sheet.  This course teaches students to use accounting concepts and principles in accordance with professional standards and policies. Students complete a variety of accounting tasks including financial liabilities and provisions, financial instruments of long-term debt, shareholder’s equity, financial instruments of complex debt and equity, accounting for corporate income tax and tax losses, leases, post-employment benefits, earnings per share, accounting changes as well as financial statement analysis.

Prerequisites:

• GACG1035

This course provides students with a detailed introduction to Managerial Accounting. Emphasized topics include job and process costing, standard costs, budgeting, variable costing, and decision making.

Prerequisites:

• GACG1051

This course provides students with the fundamentals of analysis and recording of financial transactions for the complete accounting cycle.

This course builds on the knowledge in Accounting I. It provides students with an in-depth understanding of and the skills necessary to apply accounting concepts, principles, and procedures.

Prerequisites:

• GACG1050

This course is an introduction to basic concepts in business law. It provides students with an overview of various acts and legislations that govern the marketplace such as contract law, tort liability, employment legislation, intellectual property, and real property.

This course provides students with a review of fundamental operations, familiarizes students with problems related to business, and with the mathematics of cost-volume-profit analysis.

This course is designed to familiarize students with the mathematics of merchandizing, simple interest, compound interest, and annuities.

Prerequisites:

• MATH1086

This course provides students with an overview of the marketing function, emphasizing consumer satisfaction as a focal point of an organization’s activities.

This course focuses on the elements of the marketing mix: products and services; pricing; distribution channels; and promotion.

Prerequisites:

• MKTG1027

This course introduces students to a systematic approach to organizational behaviour (OB). Students will study organizational behaviour from an individual, group, and organizational perspective. They examine how different individual, group and organizational aspects can affect effectiveness, productivity and possibilities to reach the organization’s goals.

Students learn how to apply the concepts and theories of organizational behaviour to make organizations work more effectively.

This workshop introduces students to the process of finding employment. It explores the various strategies and resources available, and examines the role of social media.

This course provides an introduction to the meaning of community service.  Students learn how community service can enhance a student’s educational experience, personal growth, employability, and civic responsibility. Students participate in one day of volunteering to enhance their understanding of civic responsibility and to help the New Brunswick Community College realize its vision of transforming lives and communities. 

This course introduces students to a computerized accounting software program. It will provide students with experience in maintaining computerized accounting records using accounting software. Transactions using the general, payable, receivable and payroll modules will be covered.

Prerequisites:

• GACG1050

This course builds on the skills of Computerized Accounting. Students set up company data in various modules, process various transactions, adjustments, reconciliations and prepare month end and year end financial reports.

Prerequisites:

• SAAL1020

This course builds on the basic spreadsheet skills and examines more advanced software functionality. Among the areas covered are the creation and management of tables and charts, the manipulation of multiple worksheets and workbooks, and various advanced functions.

Prerequisites:

• SAAL1830A

This course introduces students to fundamentals of computer system components and functions, electronic file management, email including scheduling and calendar management, and word processing concepts.

Students will learn how to manage electronic files and folders, and use the word processing and email software applications in managing files or documents, emails, scheduling and calendars. Students will also use the Internet as a research tool.

This course introduces students to basic spreadsheet concepts. A strong understanding of those concepts assists in designing spreadsheets for a variety of tasks, such as numerical reporting, sorting, budgeting and forecasting.

Students gain the necessary skills required when working with spreadsheets, including how to create, edit, format, save, move, copy, sort, and calculate data. They will also learn how to summarize data using formulas and present their results visually using various chart types and styles.

A safe and healthy workplace is the responsibility of the employer and the employee. This course introduces students to the importance of working safely and addresses how employers and employees can control the hazards and risks associated with the workplace. Students will also learn about the roles and responsibilities of key stakeholders including WorkSafeNB, the employer and the employee in ensuring workplaces are safe.

The course introduces students to the major concepts and tools for describing, analyzing and drawing conclusions from data. Course topics include summarizing and presenting different types of data, analyzing the risks and assumptions underlying statistical analysis and the principles and methods associated with sampling

Prerequisites:

• MATH1086

This course helps students develop knowledge and skills in planning, preparing, and delivering presentations of various lengths and purposes. Additionally, students will learn how to captivate the audience and enhance a presentation using effective visual aids and presentation software.

Delivered with a hands-on approach, students will use communication skills to research, write, speak, and build professional audience rapport. Strong presentation skills validate a speaker’s knowledge and perspectives and are central to success in today’s organizations.