45 hours, 2.00 credits | 410-A03-AB-80
(No prerequisite)

This course introduces students to the language of business and provides an overview of the functional areas of marketing, accounting and finance, management and human resources. The course discusses the concepts of the economic and social environment of business.

Note: This course is offered in class and on site

60 hours, 2.66 credits | 410-B24-AB
(Prerequisite: 410-B34-AB)

This course introduces students to the language of finance and provides an overview of the finance functional area. The course discusses the concepts of the financial aspects of business

Note: This course is delivered online

60 hours, 2.66 credits | 410-104-AB-80
(No prerequisite)

The course gives the student a fundamental understanding of accounting and financial statements. The focus will be
on creating journal entries, trial balances and preparing financial statements. With this knowledge, the student will be able to understand and perform basic bookkeeping.

After successfully completing this course the student will be able to:

• Understand basic accounting principles and concepts , the accounting cycle and recognize different component of financial statements
• Analyze and apply accounting techniques in the preparation of financial statement for a service or retail type business
• Prepare financial statements and understand fundamental accounting concepts

Note: This course is delivered online

60 hours, 2.66 credits | 410-B34-AB-80
(Prerequisite: Accounting I 410-104-AB)

This course builds on the material covered in teh course Accounting I. Students learn the relevance and application of accounting principles: how to update accounts when working with inventory, capital assets and long-term liabilities; how to modify the accounts when dealing with partnerships and corporations; how to produce a cash-flow statement.

Note: This course is delivered online

45 hours, 2.00 credits | 410-A23-AB-80
(No Prerequisite)

This course is designed to give students a general knowledge of legal principles, concepts and terminology. At the end of this course , students should have an understanding of:

• The legal structure in which our society operates and how it affects business organizations ·
• The Quebec judicial system ·
• Various rules of the Civil Code of Quebec
• The main forms of business ownerships
• Various forms of contracts and contract law ·
• Civil responsibility and consumer protection
• Property
• Employment law
• Bankruptcy

Note: This course is offered in class and on site

383-920-AB-80 | 45 hours, 2.00 credits
(No prerequisite)

The purpose of this course is to familiarize students with important macroeconomic concepts such as the determination of gross national product, the unemployment rate, the consumer price index, business cycles, the creation of money, and the balance of payments. Fiscal and monetary instruments of economic policy are examined in the context of the Canadian economy. Topics dealing with international trade and finance in relation to the Canadian experience are also discussed.