Accounting Curriculum

Accounting Curriculum

Important Admission Information
As of the Spring (January) Semester 2025 intake, applications for admission to the Bachelor of Business Administration (BBA) have been suspended until further notice. Learn more.

To obtain a bachelor of business administration degree, students are required to complete a minimum of 123 credits. Courses may be taken on a full-time or part-time basis. Students who take 15 credits each semester can complete the entire BBA degree in four years. Recommended course sequencing is available from the Langara School of Management.

Student Progression and Maintenance of Standing Requirements

Please note that students are responsible for their maintenance of standing while enrolled in the bachelor of business administration. In order to progress to the third year of the BBA, students must:

  • Achieve a minimum "C" grade in all bridging courses for their concentration; and
  • Have a minimum CGPA of 2.33.

Program students must maintain this CGPA (minimum 2.33) to continue in the third and the fourth years of the BBA. Students unable to attain this minimum will not be permitted to advance. Furthermore, students must achieve a minimum CGPA of 2.33 and a minimum "C" grade in all core business-related third- and fourth-year courses (BCAP, BUSM, FMGT, INTB, or MARK courses numbered 3xxx or 4xxx) in order to graduate.

Years One and Two Requirements

To satisfy first- and second-year requirements for the BBA degree, students must complete a minimum of 60 credits in one of the following options:

Option 1:

Successful completion of one of the following Langara College programs (regular or co-op option):

  • Accounting
  • Business Management
  • Financial Management
  • International Business Management (program discontinued in January 2009)
  • Marketing Management

Students who complete the requirements for a diploma and the BBA degree will receive both credentials. Please refer to each diploma listing for specific curriculum requirements. Completion of one of the above diplomas as part of the BBA requirements is highly recommended as it provides graduates the most comprehensive business education.

Option 2:

Successful completion of a minimum 60 credits (not including COOP and EXPE courses). These courses must be eligible to be used towards a Langara College diploma or associate degree. COOP and EXPE courses may not be used as part of this requirement; however, they are required for students completing the co-operative education option. To advance to year three, students must successfully complete a minimum of 60 credits including all of the following core courses with a minimum "C" grade for their concentration.

Years One and Two (Bridging Courses)

Courses Credits
All of
BCAP 1200 Business Computer Applications I
3

Lecture Hours: 3.0 | Seminar: 1.0 | Lab: 0.0

This is a comprehensive course that provides hands-on computer experience and exposes the student to applications and software packages commonly used in business. A theory-based overview of hardware, software, and computer fundamentals is included.Students will receive credit for only one of BCAP 1200 or CPSC 1000.

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BUSM 1285 Business Law
3

Lecture Hours: 3.0 | Seminar: 1.0 | Lab: 0.0

This course introduces the basic legal principles of contracts, torts, agency, employment, negotiable instruments, debt collection, business ownership, and consumer protection in Canada. Actual case decisions are used to demonstrate and explain judicial reasoning.Students will receive credit for only one of BUSM 1285 or 4885. BUSM 1285 may not be used to satisfy the BUSM 4885 requirement.Prerequisite(s): One of the following: a minimum 67% in English First Peoples 12, English Studies 12, Literary Studies 12, or equivalent; a university-level English or communications course for which Langara awards transfer credit; or a minimum "C" grade in ENGL 1120; or a minimum "C-" grade in ENGL 1121, or an "S" grade in one of ENGL 1107, 1108, or 1110. LET with a minimum Level 3; LEAP 8, LPI with a minimum 26 on the essay and one of 5 in English usage, 5 in sentence structure, or 10 in reading comprehension.

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CMNS 1118 Written Communications
3

Lecture Hours: 4.0 | Seminar: 0.0 | Lab: 0.0

Training in writing skills, with emphasis on business writing in a career context. Writing projects include: memos, letters, reports, resumes, and employment correspondence.Prerequisite(s): One of the following: LET 4 (or LET 3 with a strong recommendation of concurrent registration in ENGL 1121); a minimum 70% in English First Peoples 12, English Studies 12, Literary Studies 12, or equivalent; a minimum "C" grade in ENGL 1120; or an "S" grade in ENGL 1107, 1108, or 1110.

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ECON 1220 Principles of Microeconomics
3

Lecture Hours: 3.0 | Seminar: 1.0 | Lab: 0.0

Introductory 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; interest and capital.Students will receive credit for only one of ECON 1220 or 4800. ECON 1220 may not be used to satisfy the ECON 4800 requirement.

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ECON 1221 Principles of Macroeconomics
3

Lecture Hours: 3.0 | Seminar: 1.0 | Lab: 0.0

Introductory 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.Students will receive credit for only one of ECON 1221 or 4810. ECON 1221 may not be used to satisfy the ECON 4810 requirement.

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FMGT 1115 Financial Accounting I 1
3

Lecture Hours: 4.0 | Seminar: 0.0 | Lab: 0.0

This course is an examination of the basic techniques, principles, and concepts involved in the construction and interpretation of financial reports prepared for external users. The introductory material is concluded in FMGT 1215. Together, FMGT 1115 and 1215 provide transfer credit to universities and professional accounting programs.

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FMGT 1215 Financial Accounting II
3

Lecture Hours: 4.0 | Seminar: 0.0 | Lab: 0.0

This course concludes the introduction to financial accounting which began in FMGT 1115. The course examines the right side of the accounting equation, liabilities, and shareholders equity, as well as introducing some other specific accounting issues. Topics include current liabilities, long-term liabilities, shareholders equity, investment, partnerships, statement of cash flows, and financial statement analysis. Together, FMGT 1115 and 1215 provide transfer credit to universities and professional accounting programs.Prerequisite(s): A minimum "C-" grade in FMGT 1115 or 2293.

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FMGT 1321 Intermediate Accounting I
3

Lecture Hours: 4.0 | Seminar: 0.0 | Lab: 0.0

This course introduces students to the more complex issues of financial accounting. The course builds on the concepts introduced in FMGT 1115 and 1215, or FMGT 2293. Topics include the conceptual framework, financial statement presentation, revenue and expense recognition, current monetary balances, inventories, capital assets, and investments.Students will receive credit for only one of FMGT 1321 or 4820. FMGT 1321 may not be used to satisfy the FMGT 4820 requirement.Prerequisite(s): A minimum "C-" grade in FMGT 1215 or 2293. English Requirement, one of the following: a minimum 67% in English First Peoples 12, English Studies 12, Literary Studies 12, or equivalent; a university-level English or communications course for which Langara awards transfer credit; a minimum "C" in ENGL 1120; a minimum "C-" in ENGL 1121; a "S" in one of ENGL 1107, 1108, or 1110; a minimum Level 3 on the LET; LEAP 8; LPI with a minimum 26 on the essay and one of 5 in English usage, 5 in sentence structure, or 10 in reading comprehension.

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FMGT 2294 Managerial Accounting Overview
3

Lecture Hours: 4.0 | Seminar: 0.0 | Lab: 0.0

This course is an introduction to the basic principles and techniques of managerial accounting where the major intent is to provide information to internal decision-makers to maximize an organization's operating efficiency and profitability. The course includes an introduction to alternative costing and reporting systems for service and manufacturing organizations, budgeting, variance analyses, performance evaluation, total quality management, and transfer pricing, plus analytical techniques including cost-volume-profit analysis and relevant costing and benefits.Prerequisite(s): A minimum "C" grade in one of FMGT 1115, 1116, 1215, or 2293; English Requirement, one of the following: a minimum 67% in English First Peoples 12, English Studies 12, Literary Studies 12, or equivalent; a university-level English or communications course for which Langara awards transfer credit; a minimum "C" in ENGL 1120; a minimum "C-" in ENGL 1121; a "S" in one of ENGL 1107, 1108, or 1110; a minimum Level 3 on the LET; LEAP 8; LPI with a minimum 26 on the essay and one of 5 in English usage, 5 in sentence structure, or 10 in reading comprehension.

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FMGT 2308 Accounting Computer Applications
3

Lecture Hours: 0.0 | Seminar: 0.0 | Lab: 4.0

This hands-on computer course trains Accounting and Financial Management students to use computer applications commonly found in business. It is intended to give students a working knowledge of the account cycle using spreadsheet templates, off-the-shelf accounting packages, and an introduction to auditing software. Accounting modules include general ledger, accounts receivable, accounts payable, payroll, and inventory.Prerequisite(s): A minimum "C-" grade in BCAP 1200; FMGT 1115 and 1215, or FMGT 2293; English Requirement, one of the following: a minimum 67% in English First Peoples 12, English Studies 12, Literary Studies 12, or equivalent; a university-level English or communications course for which Langara awards transfer credit; a minimum "C" in ENGL 1120; a minimum "C-" in ENGL 1121; a "S" in one of ENGL 1107, 1108, or 1110; a minimum Level 3 on the LET; LEAP 8; LPI with a minimum 26 on the essay and one of 5 in English usage, 5 in sentence structure, or 10 in reading comprehension.

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FMGT 2325 Introductory Taxation
3

Lecture Hours: 3.0 | Seminar: 1.0 | Lab: 0.0

A course on Federal Income Tax with emphasis on individual taxpayers. The course will provide a practical guide for individuals to prepare their own income tax return. A computer software package will be briefly introduced.Students will receive credit for only one of FMGT 2325 or 4870. FMGT 2325 may not be used to satisfy the FMGT 4870 requirement.Prerequisite(s): A minimum "C" grade in FMGT 1115 and FMGT 1215, or FMGT 2293; English Requirement, one of the following: a minimum 67% in English First Peoples 12, English Studies 12, Literary Studies 12, or equivalent; a university-level English or communications course for which Langara awards transfer credit; a minimum "C" in ENGL 1120; a minimum "C-" in ENGL 1121; a "S" in one of ENGL 1107, 1108, or 1110; a minimum Level 3 on the LET; LEAP 8; LPI with a minimum 26 on the essay and one of 5 in English usage, 5 in sentence structure, or 10 in reading comprehension.

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FMGT 2371 Financial Management I
3

Lecture Hours: 4.0 | Seminar: 0.0 | Lab: 0.0

This course develops learning streams relating to valuation and investment measurement techniques for corporate and individual investors; working capital management approaches for corporations; and long term planning and performance analysis of firms. This course lays the groundwork for mathematical and strategic analysis of investment decisions for the modern corporation and investor.Students will receive credit for only one of FMGT 2371 or 4860. FMGT 2371 may not be used to satisfy the FMGT 4860 requirement.Prerequisite(s): A minimum "C-" grade in one of the following: FMGT 1116, 1215, or 2293; and one of the following: MATH 1118, 1119, 1210, 1253, 1171, or 1174; English Requirement, one of the following: a minimum 67% in English First Peoples 12, English Studies 12, Literary Studies 12, or equivalent; a university-level English or communications course for which Langara awards transfer credit; a minimum "C" in ENGL 1120; a minimum "C-" in ENGL 1121; a "S" in one of ENGL 1107, 1108, or 1110; a minimum Level 3 on the LET; LEAP 8; LPI with a minimum 26 on the essay and one of 5 in English usage, 5 in sentence structure, or 10 in reading comprehension.

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FMGT 2421 Intermediate Financial Accounting
3

Lecture Hours: 4.0 | Seminar: 0.0 | Lab: 0.0

This course provides a comprehensive study of more complex techniques, principles, and concepts involved in the construction and interpretation of financial reports prepared for external users. The course focuses on the liabilities and equity side of the balance sheet, and examines more sophisticated accounting topics such as corporate taxes, leases pensions, and earning per share.Prerequisite(s): A minimum "C" grade in FMGT 1321; English Requirement, one of the following: a minimum 67% in English First Peoples 12, English Studies 12, Literary Studies 12, or equivalent; a university-level English or communications course for which Langara awards transfer credit; a minimum "C" in ENGL 1120; a minimum "C-" in ENGL 1121; a "S" in one of ENGL 1107, 1108, or 1110; a minimum Level 3 on the LET; LEAP 8; LPI with a minimum 26 on the essay and one of 5 in English usage, 5 in sentence structure, or 10 in reading comprehension.

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FMGT 2474 Financial Management II
3

Lecture Hours: 4.0 | Seminar: 0.0 | Lab: 0.0

This course builds upon essential financial concepts introduced and developed in FMGT 2371. In this course, the focus lies with investment and rate of return analysis of major business investments, capital budgeting analysis, cost of capital, and capital structure. This course looks at more fundamental, longer-term decision-making and its relationship to capital markets. International business planning also receives consideration.Prerequisite(s): A minimum "C-" grade in FMGT 2371; English Requirement, one of the following: a minimum 67% in English First Peoples 12, English Studies 12, Literary Studies 12, or equivalent; a university-level English or communications course for which Langara awards transfer credit; a minimum "C" in ENGL 1120; a minimum "C-" in ENGL 1121; a "S" in one of ENGL 1107, 1108, or 1110; a minimum Level 3 on the LET; LEAP 8; LPI with a minimum 26 on the essay and one of 5 in English usage, 5 in sentence structure, or 10 in reading comprehension.

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Notes:
1 If students take FMGT 2293 instead of FMGT 1115 and 1215 they will be required to take any other BCAP, BUSM, FMGT, INTB, or MARK course (three credits).
  
One of
ENGL 1123 Introduction to Academic Writing
3

Lecture Hours: 3.0 | Seminar: 1.0 | Lab: 0.0

Students read and analyze a variety of texts in order to develop techniques of research, critical thinking, close reading, and clear writing in an academic context. Course readings, which include a selection of scholarly articles, are drawn from at least three academic disciplines. By exploring and responding to a range of topics, students develop a foundation for post-secondary writing.Students will only receive credit for one of ENGL 1123, 1127, or 1128.Prerequisite(s): One of the following: LET 4 (or LET 3 with a strong recommendation of concurrent registration in ENGL 1121); a minimum 70% in English First Peoples 12, English Studies 12, Literary Studies 12, or equivalent; a minimum "C" grade in ENGL 1120; an "S" grade in ENGL 1107, 1108, or 1110; or a minimum "C" grade in three credits of university-transferable English.

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ENGL 1127 Essay Writing and Short Prose Selections
3

Lecture Hours: 3.0 | Seminar: 1.0 | Lab: 0.0

This course emphasizes the principles of composition through the study and writing of various kinds of essays, including the research essay. As a secondary aim, it encourages an appreciation of modern literature through a study of the short story.Students will receive credit for only one of ENGL 1123, 1126, 1127, or 1128.Prerequisite(s): One of the following: LET 4 (or LET 3 with a strong recommendation of concurrent registration in ENGL 1121); a minimum 70% in English First Peoples 12, English Studies 12, Literary Studies 12, or equivalent; a minimum "C" grade in ENGL 1120; or an "S" grade in ENGL 1107, 1108, or 1110.

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ENGL 1128 Short Prose Selections and Composition
3

Lecture Hours: 3.0 | Seminar: 1.0 | Lab: 0.0

ENGL 1128 introduces students to the principles of composition through the study of various kinds of essays, including the research essay. It also emphasizes an appreciation of modern prose writing through the study of both short stories and essays. Most writing assignments are related to the literature studied. Because this course is designed for students with superior writing skills, more intensive reading will be required. Students will receive credit for only one of ENGL 1123, 1127, or 1128.Students intending to pursue studies in the Faculty of Arts at the University of British Columbia should choose ENGL 1100.Prerequisite(s): One of the following: LET 5 (or LPI equivalent) or a minimum 85% in English First Peoples 12, English Studies 12 or Literary Studies 12, or equivalent.

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One of
MATH 1118 Mathematics of Finance
3

Lecture Hours: 4.0 | Seminar: 0.0 | Lab: 0.0

An introduction to the mathematics of finance and investment including simple interest and discount, compound interest, simple and general annuities, amortization and sinking funds, depreciation and valuation of investments. Computer applications.Students will receive credit for only one of MATH 1118 or 1119.Prerequisite(s): One of the following: a minimum "C" grade in Precalculus 11 or Foundations of Mathematics 12; an "S" grade in MATH 1101; or permission of the department based on the MDT process (MDT 059). Prerequisites are valid for only three years.

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MATH 1171 Calculus I
3

Lecture Hours: 4.0 | Seminar: 0.0 | Lab: 0.0

This course deals primarily with differentiation. The major topics include limits (intuitive approach), development and definition of derivatives, differentiation techniques (algebraic, trigonometric, inverse trigonometric, exponential, and logarithmic functions), curve sketching, applications of derivatives (optimization, related rates, linear motion, differential approximations), antiderivatives, growth and decay.Students will receive credit for only one of MATH 1153/1253, 1171, 1173, 1174, or 1175.Prerequisite(s): A minimum "A" grade in Precalculus 12; permission of department based on the MDT process (MDT 95); or a minimum "B-" grade in MATH 1170; or a minimum "C+" grade in Precalculus 12 and a minimum "C-" grade in Calculus 12. Prerequisites are valid for only three years.

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MATH 1174 Calculus I - Economic and Business Applications
3

Lecture Hours: 4.0 | Seminar: 0.0 | Lab: 0.0

This course deals primarily with differentiation. Topics include limits (intuitive approach); development and definition of derivatives; rules for differentiation (algebraic, trigonometric, exponential, and logarithmic functions); selected applications of derivatives (concentrating on business examples); introduction to antiderivatives.Students will receive credit for only one of MATH 1153/1253, 1171, 1173, 1174, or 1175.Prerequisite(s): A minimum "B" grade in Precalculus 12; permission of the department based on the MDT process (MDT 085); a minimum "C" grade in MATH 1170; or a minimum "C+" grade in Precalculus 12 and a minimum "C-" grade in Calculus 12. Prerequisites are valid for only three years.

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One of
STAT 1123 Basic Probability and Statistics for Business
3

Lecture Hours: 3.0 | Seminar: 0.0 | Lab: 1.0

Probability and statistics play a big role in everyday life and in the business world. In this introductory course, students learn data collection, analysis, presentation of data, probability, sampling distributions, estimation of parameters, hypothesis testing, regression, and tests for categorical data.Students will receive college credit for only one of STAT 1123, 1124, or 1181.Prerequisite(s): None, but a minimum "C" grade in Precalculus 11 (or equivalent) is strongly recommended. Prerequisites are valid for only three years.

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STAT 1124 Statistical Methods I
3

Lecture Hours: 3.0 | Seminar: 0.0 | Lab: 1.0

An introductory course in statistics developed through the concept of randomness for students in social sciences, nursing, social work, physiotherapy, business, etc. Topics will include sampling, experimental design, levels of measurement, descriptive statistics, regression, sampling distributions, normal distribution and inferential procedures of estimation and hypothesis testing. This course may be followed by STAT 1224. Students will receive college credit for only one of STAT 1123, 1124, or 1181.Prerequisite(s): One of the following: a minimum "C" grade in Foundations of Mathematics 11, Precalculus 11, Foundations of Mathematics 12, or Precalculus 12; an "S" grade in MATH 1150; or SDT 053. Prerequisites are valid for only three years.

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STAT 1181 Descriptive and Elementary Inferential Statistics
3

Lecture Hours: 3.0 | Seminar: 0.0 | Lab: 1.0

A first course in probability and statistics including introduction to probability, descriptive statistics, regression, correlation, contingency tables, sampling distributions, estimation, hypothesis testing. This course may be followed by STAT 2225 or 2281.Students will receive college credit for only one of STAT 1123, 1124, or 1181.Prerequisite(s): A minimum "C-" grade in one of the following: MATH 1153, 1171, 1173, 1174, 1175, or equivalent (all may be taken concurrently). Prerequisites are valid for only three years.

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60 Credits

Program Option Notes:

  • Students are strongly advised to meet first- and second-year requirements by completing one of the diplomas listed in option 1 as these diplomas provide the best foundation for further study in the third and fourth year of the BBA.
  • Students wishing to complete the international business management concentration are advised to follow the business management concentration curriculum in the first two years. INTB 2000 is a prerequisite for all upper-level INTB courses.
  • Students who opt to meet first- and second-year requirements by completing option 2 are encouraged to include a variety of other business-related (BUSM, FMGT, INTB, and MARK) courses in their studies. The above-listed core courses are the minimum required; additional business-related coursework gives students a better foundation for further study.
  • Students who wish to switch to a different concentration at any point in their studies must ensure that they meet all the core course requirements prior to advancing to the third year.

Years Three and Four Requirements

In the third and fourth year of the BBA, students must complete a minimum additional 63 credits (for a total of 123 credits). Students in the co-op option will require additional credits to graduate with the co-operative education designation; please see the co-operative education curriculum for details. Although some courses in the program are required as prerequisites for other courses, there is considerable flexibility in the order that most courses may be taken. A departmental advisor is available to discuss a course sequence appropriate to the student's personal goals. Students are advised to review individual course descriptions for prerequisites. Not all courses will be offered in every semester; students should take care when planning their course schedule. Please note that there are minimum CGPA requirements for progression into the third year of the BBA. Please see student progression and maintenance of standing requirements, for details.

Accounting Concentration Requirements

Courses Credits
All of
BCAP 3100 Business Computer Applications II
3

Lecture Hours: 3.0 | Seminar: 0.0 | Lab: 1.0

This course covers advanced concepts and applications of MS Windows, Word, Excel, PowerPoint, and Access. It also covers search functions of the internet and email, and explores concepts and design of web pages.Prerequisite(s): Completion of a minimum 30 credits including a minimum "C" grade in BCAP 1200; and a minimum "C" grade in three credits of university-transferable English or communications.

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BCAP 3200 Business Information Systems
3

Lecture Hours: 4.0 | Seminar: 0.0 | Lab: 0.0

This course provides an understanding of how technology is used by leading-edge organizations and includes the role the Internet plays in a successful enterprise. It also provides an introduction to computer management information systems that support organizations. Issues involving systems analysis, design and software applications in a business environment are included.Students will receive credit for only one of BCAP 1237, 3200, 4820, CISY 2415, or CSIS 2500.Prerequisite(s): Completion of a minimum 30 credits including a minimum "C" grade in three credits of university-transferable English or communications.

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BUSM 3200 Operations Management
3

Lecture Hours: 4.0 | Seminar: 0.0 | Lab: 0.0

The course looks at the decisions firms need to make in order to run efficient, competitive, lean and profitable operations. In general, this course presents the fundamental issues in operations and supply chain management. The first part of the course focuses on a company's internal operations and processes. The second part of the course focuses on global supply chain management, and the sourcing of parts, components, and materials on a global basis.Registration in this course is restricted to students admitted to the Bachelor of Business Administration.Prerequisite(s): Completion of 54 credits including a minimum "C" grade in six credits of university-transferable English or communications.

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BUSM 4200 Strategic Management
3

Lecture Hours: 4.0 | Seminar: 0.0 | Lab: 0.0

Crafting, implementing, and executing a company's strategy is the heart and soul of business. The focus of strategic management is on managing the entire organization from an executive level. In this course, students will learn to think, analyze, and plan at a strategic level, and to think like an executive.Students may receive credit for only one of BUSM 4200 or 4855. BUSM 4200 may not be used to satisfy the BUSM 4855 requirement.Registration in this course is restricted to students admitted into the Bachelor of Business Administration.Prerequisite(s): Successful completion of a minimum of 90 credits in the BBA; a minimum "C" grade in CMNS 2228; a minimum "C" grade in six additional credits of university-transferable English or communications; and BUSM 3000, COOP 2301, or 2303.

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BUSM 4300 Applied Business Project
3

Lecture Hours: 1.0 | Seminar: 6.0 | Lab: 0.0

This capstone course provides the opportunity to apply the concepts, skills and techniques gained in previous course work to non-profit or volunteer organizations. The project can range from the preparation of a detailed 'consulting' plan, a business plan, or the development of specific deliverables for the client organization. Students will work closely with the client and a faculty advisor and will present their report to the client and faculty.Registration in this course is restricted to students admitted to the Bachelor of Business Administration and Bachelor of Recreation Management.Prerequisite(s): Successful completion of at least 105 credits in the Bachelor of Business Administration including a minimum "C" grade in BUSM 4200 and CMNS 2228; and an "S" grade in BUSM 3000 or a minimum "C-" grade in COOP 2301. This course is restricted to students in their final term of the Bachelor of Business Administration.

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CMNS 2228 Advanced Written Communications
3

Lecture Hours: 3.0 | Seminar: 0.0 | Lab: 1.0

Students in CMNS 2228 will learn advanced written communication skills, including both business and technical writing. Students will learn and practice advanced editing skills and writing for the web.Prerequisite(s): A minimum "C-" grade in one of the following: CMNS 1118, ENGL 1123, 1127, or 1140; or permission of the English department.

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FMGT 3121 Advanced Financial Accounting
3

Lecture Hours: 4.0 | Seminar: 0.0 | Lab: 0.0

This course introduces the conceptual basis of business combinations and the accounting issues involved. It covers the in-depth technical application of advanced financial reporting issues, including consolidation accounting and reporting, variable interest entities, joint venture accounting, financial instruments, foreign currency transactions and hedge accounting, translation and consolidation of financial statements stated in foreign currencies, segmented reporting, and not-for-profit entities.Students will receive credit for only one of FMGT 3121 or 4828. FMGT 3121 may not be used to satisfy the FMGT 4828 requirement.Prerequisite(s): A minimum of 54 credits including a minimum "C" grade in FMGT 1321 and 2421, and a minimum "C" grade in six credits of university-transferable English or communications; or a minimum "C" grade in all of the following: BCAP 1200, BUSM 1285, CMNS 1118, FMGT 1321, 2293 (or 1115 and 1215), 2294, 2325, 2371, 2421, and 2474.

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FMGT 3223 Advanced Management Accounting
3

Lecture Hours: 4.0 | Seminar: 0.0 | Lab: 0.0

This course examines advanced topic areas in strategic management accounting. A key component is the design of accounting systems for facilitating and influencing management decisions, with emphasis on performance evaluation in organizations. Topics include strategic planning and analysis, constraints, goal congruence, management control systems, transfer pricing, and performance measurement.Students will receive credit for only one of FMGT 3223 or 4818. FMGT 3223 may not be used to satisfy the FMGT 4818 requirement.Prerequisite(s): A minimum of 54 credits including a minimum "C" grade in FMGT 1321 and 2421, and a minimum "C" grade in six credits of university-transferable English or communications; or a minimum "C" grade in all of the following: BCAP 1200, BUSM 1285, CMNS 1118, FMGT 1321, 2293 (or 1115 and 1215), 2294, 2325, 2371, 2421, and 2474.

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FMGT 3263 Internal Control and Auditing
3

Lecture Hours: 4.0 | Seminar: 0.0 | Lab: 0.0

This course introduces the concepts and procedures of external auditing with the focus on the external or attest audit. This course addresses the purpose, scope, and concepts of external auditing. Topics covered include audit objectives, audit planning, internal control, audit sampling, computer auditing, and audit procedures.Students will receive credit for only one of FMGT 3263 or 4880. FMGT 3263 may not be used to satisfy the FMGT 4880 requirement.Registration in this course is restricted to students admitted to the BBA or in the Certificate in Advanced Accounting.Prerequisite(s): A minimum of 54 credits including a minimum "C" grade in FMGT 1321 and 2421, and a minimum "C" grade in six credits of university-transferable English or communications; or a minimum "C" grade in all of the following: BCAP 1200, BUSM 1285, CMNS 1118, FMGT 1321, 2293 (or 1115 and 1215), 2294, 2325, 2371, 2421, and 2474.

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FMGT 4225 Advanced Taxation
3

Lecture Hours: 4.0 | Seminar: 0.0 | Lab: 0.0

This course builds on the basic framework taught in FMGT 2325 focusing on net income, taxable income and tax liability for individuals, corporations, trusts, and partnerships. It also focuses on tax planning techniques for both individuals and corporations. Students will review selected specialized topics in taxation such as rollovers and corporate reorganizations to identify situations that could result in tax savings.Students will receive credit for only one of FMGT 4225 or 4875. FMGT 4225 may not be used to satisfy the FMGT 4875 requirement.Registration in this course is restricted to students admitted to the BBA and Certificate in Advanced Accounting.Prerequisite(s): A minimum of 54 credits including a minimum "C" grade in FMGT 1321 and 2421, and a minimum "C" grade in six credits of university-transferable English or communications; or a minimum "C" grade in all of the following: BCAP 1200, BUSM 1285, CMNS 1118, FMGT 1321, 2293 (or 1115 and 1215), 2294, 2325, 2371, 2421, and 2474.

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INTB 3100 Management Issues in International Business
3

Lecture Hours: 4.0 | Seminar: 0.0 | Lab: 0.0

This course focuses on understanding the importance of managing business operations in a cross-cultural global environment. The course looks at what international management is and at what the implications are for small, medium, and large-sized international enterprises. Topics include globalization; the global political, legal, and technological environment; social and ethical responsibilities of firms; managing across cultures; cross-cultural management; organizational cultures and diversity; cross-cultural communication and negotiation and control; motivation and leadership across cultures; and international human resource management and labour relations.Registration in this course is restricted to students admitted to the BBA.Prerequisite(s): Completion of a minimum 54 credits including a minimum "C" grade in six credits of university-transferable English or communications.

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MARK 1115 Introduction to Marketing
3

Lecture Hours: 3.0 | Seminar: 1.0 | Lab: 0.0

Marketing is an exciting and dynamic business discipline, which offers excellent career prospects. The course covers the roles and functions of marketing in the modern business enterprise with particular emphasis on the elements in marketing such as product planning and development, pricing, promotion and distribution. The course delivery is a series of lectures including a lot of interaction through discussion, teamwork, videos, practical exercises and case studies so you can relate the material discussed to real life business challenges.

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MARK 2100 Marketing Research
3

Lecture Hours: 3.0 | Seminar: 1.0 | Lab: 0.0

This course examines contemporary research methods employed in business. Emphasis is placed on understanding the process of business research and how it relates to hypothesis development, problem investigation, and management questions. The major tools and techniques in primary and secondary research are examined with special emphasis on the Internet as an effective research tool.Students will receive credit for only one of MARK 2100 or 2327.Prerequisite(s): A minimum "C" grade in STAT 1123, 1124, or 1181; English Requirement, one of the following: a minimum 67% in English First Peoples 12, English Studies 12, Literary Studies 12, or equivalent; a university-level English or communications course for which Langara awards transfer credit; a minimum "C" in ENGL 1120; a minimum "C-" in ENGL 1121; a "S" in one of ENGL 1107, 1108, or 1110; a minimum Level 3 on the LET; LEAP 8; LPI with a minimum 26 on the essay and one of 5 in English usage, 5 in sentence structure, or 10 in reading comprehension.

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PHIL 3200 Critical Thinking and Business Ethics
3

Lecture Hours: 3.0 | Seminar: 1.0 | Lab: 0.0

Responsible business decisions call for the ability to (1) analyze a problem and arrive at a decision backed by the strongest reasons and (2) know the difference between ethical and unethical conduct. Students will be introduced to the elements of logic, and learn to identify and construct arguments and distinguish between good and bad ones. The course also offers a primer in ethics and students take up the questions of how ethics is distinguished from law and prudence, what makes actions right or wrong, and why be ethical. The emphasis will be on ethical decision making in a business environment.Prerequisite(s): 30 credits of post-secondary courses or approval of the department chair.

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STAT 3223 Intermediate Quantitative Methods
3

Lecture Hours: 4.0 | Seminar: 0.0 | Lab: 0.0

Topics in this course include one and two population statistical inference; simple linear regression; multiple regression; index numbers and time series analysis; statistical decision theory; and linear programming. This course is intended primarily for students in a college business administration degree program.Students will receive college credit for only one of STAT 1224, 2225, 3222, 3223, or 4810.Prerequisite(s): A minimum "C+" grade in STAT 1123 or 1124; or a minimum "C" grade in STAT 1181. BCAP 1200, CPSC 1000, CPSC 1010, or equivalent is strongly recommended. Prerequisites are valid for only three years.

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Two of
BCAP, BUSM, FMGT, INTB, or MARK, excluding FMGT 1116
6
Two of
any 3XXX or 4XXX course that is not BCAP, BUSM, COOP, EXPE, FMGT, INTB, MARK, or STAT
6
One of
general education electives. A general education elective is defined to be any university-transferable course in a subject area other than BCAP, BUSM, COOP, EXPE, FMGT, INTB, or MARK that has assigned or unassigned transfer credit at UBC, SFU, UVic, or UNBC
3
One of
work experience requirement
In order to graduate, all students must complete the work experience component in one of the following ways:
BUSM 3000;
Approved business experience (prior learning assessment and credit given for BUSM 3000);
COOP 2301; or
completion of the co-operative education option.
Note: The co-operative education department administers the work experience requirement for the BBA. Students must make contact with the co-op department early in their studies to discuss their options for meeting this graduation requirement.
3
63 Credits