Business Administration - Accounting
Courses & Descriptions

Contact

Shelly York
Program Co-ordinator
TEL: 705/749-5530 ext. 1227
Admissions
TEL: (705) 749-5514
TFN: 1-866-353-6464 ext. 1514

Courses

Semester 1

  • Business Essentials - A Survival Course ORGB0003

    Units/ Hours: 45

    This course will explore the nature of business and the role of the individual within the business context. The course will help to prepare the student for the world of business by developing an understanding of the major functional aspects of a successful business. The course will also focus on a number of important business trends that will continue to affect business into the future. These include the growth and influence of international business, the role of ethics and social responsibility in business decisions, the significance of small business, the growth of the service sector, and the influence of technology on business activities.

  • College Communications for Business and Hospitality Professionals COMM0078

    Units/ Hours: 37

    This first semester course will introduce students to the essential communication skills required to be successful in their chosen post-secondary program. These skills include reading, writing, speaking, listening and critical thinking. Through a series of written assignments, in-class discussions based on readings, and lab activities, students will improve their overall communication skills. Students of COMM78 will engage in a series of activities and assignments designed to provide the essential language skills required for academic success.

  • Introductory Accounting ACCT0072

    Units/ Hours: 45

    Gain a solid foundation of theory and practice of accounting and prepare for more advanced studies in the field. This course, combined with Accounting II, if you achieve an average of 70% or greater in both courses, will qualify you for an exemption from the Certified General Accountants course Financial Accounting I (FAI).

  • Introductory Computing COMP0345

    Units/ Hours: 45

    Working in the Windows environment, this computer course introduces you to computer basics (computer terminology, e-mail, file management) and the application and use of word processing, spreadsheet, and presentation software using Microsoft Office. Through the extensive use of hands-on activities, you will gain sufficient knowledge and experience to make productive use of computers as a tool in both college and workplace environments.

  • Marketing MKTG0014

    Units/ Hours: 45

    This is an introductory course in Marketing designed to provide an awareness and understanding of the role and function of marketing within an individual firm and throughout the total economy. The student is introduced to the principles and techniques of marketing and its various functional areas. The various marketing strategies utilized in product or service planning and development, pricing, distribution and promotion in response to the needs and wants identified in various markets are explored.

  • Math Fundamentals for Business Studies MATH0011

    Units/ Hours: 45

    The Math Fundamentals for Business Studies course was designed to be an integral portion of all programs offered by the School of Business at Sir Sandford Fleming College. This course is a one-semester study of the mathematics applicable to the business and financial community. Math Fundamentals for Business Studies places the significance of mathematics as a problem solving and decision making tool. Topics covered: manipulation of business formulae, break-even analysis, monetary conversion, mathematics of buying and selling, simple, compound interest and annuities.

Semester 2

  • Cash and Investment Decisions MGMT0159

    Units/ Hours: 45

    This course offers business students a basic understanding of how the activities of an organization are reflected in its financial statements. The student is then required to apply that basic understanding of concepts along with analytical techniques to reach financial decisions in an organization. Practical applications of financial concepts to the operation of an organization are emphasized. Topics covered include cash flows and the cash flow statement, working capital management, financial statement analysis, and the capital budgeting process. Project costing and evaluation and the concept of quality earnings will also be included in the topics covered.

  • Communicating at Work for Business and Hospitality Professionals COMM0148

    Units/ Hours: 45

    Successful communicators use knowledge, skills and strategies to create effective messages for a range of audiences and delivery channels. This course emphasizes critical thinking and problem-solving to meet communication challenges in today's workplace. Students will refine business writing, communication skills and presentation techniques through a variety of assignments, assessments and hands-on practice.

  • Human Resources Administration MGMT0007

    Units/ Hours: 45

    This course is designed to provide an overview of key human resources activities and the related legislation affecting today's workplaces. Topics of study include the strategic role of HRM, legal compliance and valuing diversity, designing and analyzing jobs, human resources planning, recruitment, selection, orientation and training, performance appraisal, compensation, employee benefits & services, labour relations, and occupational health & safety. Participants will also have an opportunity to discuss legal compliance in the areas of human rights, pay/employment equity, employment standards, labour relations, and health & safety. Applied learning opportunities include case study analyses, identification of Human Rights Code violations on an employment application form, development of a job description/specification and a recruitment ad, critique of managerial performance on videotape, web-based research pertaining to employment practices, and completion of a journal article summary and explanation of its relationship to the course material. Note: This course has been approved by the Human Resources Professionals Association (HRPA) as a credit in the Canadian Council of Human Resources Associations' (CCHRA's) national certification program. To qualify to write the National Knowledge Exam, it is necessary to attain an overall average of 70 percent in the nine subjects covered, with no grade of less than 65 percent. Prior to enrollment in this course, it is recommended that learners have attained the learning outcomes of Communications for Business (COMM78).

  • International Trade INTL0004

    Units/ Hours: 45

    This course provides students with an overview and understanding of international trade, its history, process, and current applications.

  • Operations Management BUSN0020

    Units/ Hours: 45

    This course is designed to give students an understanding of the functions of business operations. Students develop an understanding of the important factors and some of the analytical tools that can be used to improve productivity and customer service. Emphasis is placed on the cost benefit relationship.

  • Developing Effective Teams ORGB0013

    Units/ Hours: 45

    Teams are a critical component of our personal, educational, organizational and societal lives. Successful teams don't just happen. This course teaches the formula for team success. Students will use effective tools and strategies to help any team become high performing which will better prepare students to achieve successful team membership in voluntary, public or private organizations.

Semester 3

  • Business and Contract Law LAWS0004

    Units/ Hours: 45

    Business people and consumers in Ontario are affected by a broad spectrum of federal, provincial and municipal laws and a variety of court-created legal principles. This course serves as an introduction to business and consumer law.

  • Computerized Accounting I ACCT0074

    Units/ Hours: 45

    This is an introductory accounting software course. Students will use Simply Accounting to enter and store financial transactions. Students will utilize the software to produce financial statements and reports.

  • Contemporary Management Skills ORGB0007

    Units/ Hours: 45

    In this course, both theoretical and practical fundamentals of managerial work are explored and experienced. Through self-assessments, skills workshops, discussions, and lectures, students will learn management competencies in interpersonal and leadership strategies, the dynamics of power and innovation, as well as organizational strategies to enhance performance and productivity.

  • Introductory Accounting II ACCT0004

    Units/ Hours: 45

    This is a continuation of Introductory Accounting (ACCT 72). This segment focuses on components of the balance sheet, current and capital assets, liabilities, and the equity section for partnerships and corporations.

  • Macroeconomics BUSN0013

    Units/ Hours: 45

    Macroeconomics is the study of the overall performance of the economy. Fluctuations in the level of national output, incomes, prices and employment are analyzed along with government policies to control these fluctuations.

  • Choose ONE of:
    Basics of Importing INTL0001

    Units/ Hours: 45

    This course is designed to expose students to the basic principles of importing goods and services into Canada. Since importing is a two-way process that involves an exporter in a foreign land, some basic exporting principles will also be covered. Note: It is strongly suggested that students have completed or also be enrolled in Customs for Trade (MTRL 3).

    Database Fundamentals COMP0405

    Units/ Hours: 45

    This course introduces students to large database operations. It will look at how to create a database consisting of more than one table. Students will use the industry standard Structured Query Language (SQL) to access the database.

    International Business BUSN0011

    Units/ Hours: 45

    This is a survey course in international business. It provides students with the understanding of the functions, responsibilities, advantages, problems, and operations of international corporations in a global marketplace.

    Negotiating Skills ORGB0009

    Units/ Hours: 45

    Students will learn practical negotiation skills and process theories that can be successfully applied to life and workplace situations such as getting a job, getting a raise, buying and selling a car and resolving disputes.

    New Ventures BUSN0061

    Units/ Hours: 45

    This course is designed to develop an understanding of planning the start-up of a business, its ongoing management and strategies for growth. Students learn about the legal forms of business ownership, the importance of financial analysis as a success indicator for the business and appropriate marketing tactics for promoting small business. The student will develop an actual business plan for their own business idea.

Semester 4

  • Business Statistics and Quantitative Methods MATH0046

    Units/ Hours: 45

    The understanding and application of basic statistical analysis to business related problems will be examined. The calculation and interpretation of statistical measures will be thoroughly covered. Once the basic measures are mastered, probability and probability distributions will be discussed. Statistical measures, data collection and probability distributions will be brought together to perform statistical inference with confidence intervals and hypothesis testing. Then, simple linear regression will be developed. The calculation and interpretation of statistical measures will be learned within a format of class time practice, specific course assignments and use of the Excel? computer spreadsheet.

  • Field Placement I (BAB) FLPL0138

    Units/ Hours: 70

  • Intermediate Accounting: Assets ACCT0076

    Units/ Hours: 60

    This is an intermediate level financial accounting course focusing on the asset side of the balance sheet. Students will cover financial reporting for external users, accounting concepts, income statement and balance sheet presentation, the cash flow statement, and revenue and expense recognition. The valuation of both current and long-term assets will be studied. Students will use computer software to produce financial statements and to demonstrate accounting concepts.

  • Intermediate Computer Applications COMP0103

    Units/ Hours: 45

    Through the use of business-related projects, this course builds on the common functions of file management, word processing, spreadsheets, databases, and electronic presentations to enhance skills relevant to a business environment. The integration of these applications through sharing, embedding and linking data is a major component of this course.

  • Management Accounting I ACCT0022

    Units/ Hours: 45

    This is a survey course that relates to the uses of accounting information for decision-making purposes. Students will begin with an understanding of fundamental cost concepts as they relate to a manufacturing environment, as well as an understanding of cost behaviour. Then they will apply various techniques to analyze and interpret information as it relates to different decision situations faced by managers. Note: This course has been approved by the Human Resources Professionals Association (HRPA) as a half credit in the Canadian Council of Human Resources Associations' (CCHRA's) national certification program. To qualify to write the National Knowledge Exam, it is necessary to attain an overall average of 70 percent in the nine subjects covered, with no grade of less than 65 percent. Note: It is recommended that students have completed Math Fundamentals for Business Studies (MATH 11) and Financial Statements and the Finance Environment (ACCT71).

  • Payroll Administration MGMT0020

    Units/ Hours: 45

    This course provides an introduction to payroll practices and procedures. An overview of the payroll function, employment standards, earnings, taxable benefits, Canada/Quebec Pension plans, employment insurance, net pay, and record of employment are presented. Materials used in the course are produced by the Canadian Payroll Association. Those wishing to receive certification as a payroll administrator will be required to write the exam set by the Canadian Payroll Association and successfully complete an introductory course in computer systems. Note: Although not required to fulfill Fleming's Human Resources Management Certificate Program requirements or to qualify for the Certified Human Resources Professional (CHRP) designation, taking this course will enhance the knowledge, skills, and abilities of human resources practitioners wishing to pursue their designation, individuals aspiring to move into the human resources management or industrial relations field, and those in general management/supervisory positions with key human resources responsibilities. It is for that reason that this course is mandatory for those enrolled in the Business Administration Human Resources Management Diploma Program.

  • Choose ONE of:
    Computers and Information Systems COMP0024

    Units/ Hours: 45

    This is an introductory course in systems analysis and design from the user's perspective (systems perspective). The student will look at the basic problem-solving techniques and how they apply to analyzing and designing computer-related systems. The course will emphasize the five phases of the systems development life cycle, and the tools and techniques used in each.

    Enterprise Resource Planning MGMT0139

    Units/ Hours: 45

    This course will provide students with an overview of an Enterprise Resource Planning system using SAP software in a functionally operating, technology enabled data base. Lessons will emphasize exposing students to the entire enterprise including: sales, marketing, accounting, purchasing, operations and human resources. Participants will operate a virtual company while using the various SAP application modules.

Semester 5

  • Communications - Report Writing COMM0006

    Units/ Hours: 45

    In this course, you will learn how to plan, organize, illustrate, edit, and present written and oral material in both an informational and analytical style to businesses, service and technological industries, and government agencies.

  • Finance I ACCT0077

    Units/ Hours: 45

    This is the first of two courses in corporate finance, with a focus on the financing decisions of organizations. Building on knowledge gained in financial accounting, economics, and statistics, students consider the role of the financial manager and the environment for financial decisions, examining issues such as interest rate structure, security valuation and capital budgeting decisions. The concept of risk management as it pertains to investment portfolios will also be reviewed.

  • Intermediate Accounting: Liabilities and Owner's Equity ACCT0080

    Units/ Hours: 60

    This intermediate level financial accounting course focuses on the liability and equity sections of the balance sheet. Topics covered include the legal and financial aspects of corporations, shareholders' equity, complex debt and equity instruments, leases, accounting for income taxes, pensions and other employee future benefits, accounting changes and error analysis and financial statement analysis. Computer software will be used to give students hands-on experience and to demonstrate accounting concepts.

  • Management Accounting II ACCT0023

    Units/ Hours: 45

    This course explores cost-accounting techniques as they relate to the valuation of inventory in a manufacturing operation. Students will apply analytical skills to determine unit product costs, measure production process costs, and allocate resources efficiently within the firm in order to maximize profits while maintaining the ability to meet long-term strategic objectives. Terminology and concepts learned in Management Accounting are expanded on in this course.

  • Taxation I ACCT0068

    Units/ Hours: 45

  • Choose ONE of:
    International Money Matters INTL0007

    Units/ Hours: 45

    This course is designed to make students aware of the tools used in financing and collection of international transactions, and the contemporary facets of foreign-exchange markets. Note: It is strongly suggested that students have completed Customs for Trade (MTRL 3), Basics of Importing (MTRL 2), Basics of Export Marketing (MKTG 3) and Advanced Importing Techniques (MTRL 1).

    Recruitment and Selection MGMT0017

    Units/ Hours: 45

    Find and hire the best candidates for your organization. Explore all aspects of recruiting, interviewing, and other steps in the selection process, including initial applicant screening and reference checking, and the legal issues pertaining to each. Gain hands-on experience through analyzing case studies, developing a recruitment campaign for an actual job, and participating in videotaped selection interview simulations. Pre-requisites: Human Resources Administration (MGMT07 or MGMT30)

Semester 6

  • Auditing ACCT0005

    Units/ Hours: 45

    This course serves as an introduction to the auditing principles and procedures that are applicable to both internal and external audits. Topics include reporting, the ethical and legal environment, audit objectives, audit evidence, audit planning and analytical review, materiality and risk, internal control, and audit sampling. Particular attention is paid to the audit of the sales and collection cycle.

  • Field Placement II (BAB) FLPL0139

    Units/ Hours: 70

    In order to graduate students must complete the prescribed placement component for their program. This course represents 70 hours towards the completion of the field placement component. Placement hours may involve a block of hours either during the semester or at the end of the semester. Or can be scheduled as weekly hours during the semester as timetable permits. To obtain the placement credit students must work in an environment that contributes to the application of their formal learning in a business or organizational environment.

  • Finance II ACCT0081

    Units/ Hours: 45

    Building on knowledge acquired in Finance I (ACCT 77), students will continue to examine issues facing the financial executive. Students will study the characteristics and features associated with various sources of financing. Capital budgeting techniques will be employed to analyze choices between different projects as well as alternative capital sources. Students will examine investment decisions as they relate to the operation of the firm. Topics include working capital management, credit and receivables management, cash management, and financial planning and analysis.

    Pre-Requisites
  • Microeconomics BUSN0018

    Units/ Hours: 45

    This course provides an introduction to the economic behaviour of consumers and firms in the marketplace. Microeconomics studies the way that individual markets work and how regulations and taxes affect trade, consumers, and producers.

  • Taxation II ACCT0031

    Units/ Hours: 45

    Taxation II provides students with a good working knowledge of the current provisions of the Income Tax Act in relation to business income from sole proprietorships and private corporations.

    Pre-Requisites
  • General Education Elective

    Course Number: GENED

    All graduates of diploma programs require general education credits. These courses allow you to explore issues of societal concern by looking at the history, theory and contemporary applications of those issues.

    Your program has designated some required general education courses. In addition, you have the opportunity to choose from a list of electives each semester.

    Many of these courses and some other general education courses are also available through evening classes, by distance education, or on-line. See our Part-Time Studies Calendar for these opportunities.

    You may already possess general education equivalencies from other colleges or universities. Please see the General Education Co-ordinators at the Peterborough and Lindsay locations for possible exemptions.

    See this page for a list of approved General Education Courses at Fleming College.

  • Choose ONE of:
    Computers and Information Systems COMP0024

    Units/ Hours: 45

    This is an introductory course in systems analysis and design from the user's perspective (systems perspective). The student will look at the basic problem-solving techniques and how they apply to analyzing and designing computer-related systems. The course will emphasize the five phases of the systems development life cycle, and the tools and techniques used in each.

    Culinary Cost Controls CULN0037

    Units/ Hours: 45

    This course develops fundamental food cost control techniques typical to the Hospitality industry from purchasing through the various functions of receiving, storing, issuing, and production to portion and revenue control. Emphasis is placed on yield testing, recipe pre-costing and the interpretation of cost control information. In addition, the course touches on areas of labour cost control through improved productivity and exact payroll control and monitoring systems.

    Enterprise Resource Planning MGMT0139

    Units/ Hours: 45

    This course will provide students with an overview of an Enterprise Resource Planning system using SAP software in a functionally operating, technology enabled data base. Lessons will emphasize exposing students to the entire enterprise including: sales, marketing, accounting, purchasing, operations and human resources. Participants will operate a virtual company while using the various SAP application modules.

    Event Program Operations II MGMT0079

    Units/ Hours: 45

    This course discusses the onsite execution of an event from the critical path to the post event report. Focus is placed on roles and responsibilities, critical path development and function sheets as a communication and organizational tool. Students will gain an understanding of working on international events, culture and customs, risk management and insurance requirements for events.

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