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This course provides a general overview of the Canadian business environment as well as the various functional areas of a business. Focus will be placed on the interrelationships between the functional areas of business, such as finance and accounting, sales and marketing, human resources, operations and logistics. The course will also introduce business structures, the role of government, business ethics, social responsibility and entrepreneurship. The course will provide a basic understanding of Canadian business practices and terminology and the concepts of macro and micro environments will be introduced.

This course will introduce the fundamentals of management. Topics will include the functions and role of managers, the skills and styles of effective managers, and the implication of globalization for managers.

This course is designed to allow the learner to work independently in an industry setting related to their field of study. Learners are expected to follow the work schedule of the practicum host. The duration of this practicum is five (5) weeks.

This course is designed to examine how information technology (IT) can be used to support management strategies and business initiatives.  Topics include types of IT systems, key functions within an IT department, data management principles and practices, hardware and software components, IT controls and risk management, and basic concepts of e-commerce.  

This course is designed to strengthen fundamental skills in written communications.  This course focuses on how to write clear, effective sentences and paragraphs, create organized, unified, and coherent business messages and documents. Emphasis will be placed on recognizing the importance of communicating for the intended purpose and audience. The students will apply the stages of the writing process to business writing: prewriting, writing, and revising, as well as research, prepare, format, draft, proofread and edit a series of documents commonly used in business.

This course is designed to develop professional verbal communication and presentation skills for the business environment. Emphasis is placed on verbal communication techniques, strategies, and presentation tools to deliver oral presentations with confidence and professionalism.

This course is designed to introduce a wide range of macroeconomic topics. Focus is placed on aggregate supply and demand, fiscal policy, unemployment, inflation, money and banking, monetary policy, as well as international trade and trade policy.

This course is designed to introduce the principles of economics and the economic behaviour of individuals and businesses. The course examines the roles of business, individuals, and government in the market system. Course topics also include the supply and demand model, market structures, price elasticity and regulations.

This course is designed to examine the challenges and successes of corporate social responsibility. Focus is placed on exploring corporate social responsibility as the continuing commitment by business to contribute to economic development while improving the quality of life for the workforce, their families and society at large. Focus also includes the application of ethical concepts and principles to make thoughtful and responsible ethical decisions for a business.

This course is designed to explore short and long-term corporate financing decisions with a focus on risk and return. Focus is placed on working capital management including cost-benefit analysis on accounts receivable, inventory, accounts payable and cash policies considering changes in interest rates and risk. Additional emphasis is placed on evaluating corporate investment decisions, inclusive of assessing and mitigating risk through derivatives and portfolio diversification.

Prerequisites:

• MATH1278B
• GACG1128B

This course introduces accounting concepts. Focus will be placed on recording financial transactions for the complete accounting cycle, inventory, and related ratio analysis.

This course expands on transactions related to assets and current liabilities.  Focus will be placed on cash, receivables, capital assets, payables, basic payroll transactions, related ratio analysis and an introduction to various forms of businesses.

Prerequisites:

• GACG1126A

This course expands on long-term liabilities and equity accounts. Focus will be placed on bond payables, other long-term liabilities, partnership activities and corporate activities.

Prerequisites:

• GACG1127A

This course is designed to examine payroll compliance legislation.  Topics covered include payroll legislation and acts, compliance responsibilities and challenges that impact employers and employees, as well as tools to effectively communicate payroll information to stakeholders.

This course is designed to provide a more complete understanding of payroll related legislation and compliance issues.  Focus is placed on calculating earnings, benefits, statutory deductions and net pay, as well as an overview of employment standards and record of employment documents. Communicating various aspects of payroll to stakeholders is also emphasized.  

Prerequisites:

• GACG1129B

This course is designed to provide a deeper understanding of payroll accounting. Topics include remittances to government and third-party stakeholders, year-end reporting requirements, payroll technology, as well as effective communication of payroll processes and requirements to stakeholders.

Prerequisites:

• GACG1130B

This course is designed to apply the managerial accounting principles needed to prepare financial reports for decision makers. Focus is placed on developing knowledge of accounting concepts and principles, calculating and classifying costs, and analyzing associated data.

Prerequisites:

• GACG1128B

This course is designed to apply the conceptual framework for financial reporting in Canada by focusing on transactions related to revenue recognition and assets.  This course examines the Statements of Financial Position, Comprehensive Income, Changes in Equity, and Cash Flows.  Focus is placed on revenue recognition, note disclosure requirements, receivable transactions, inventories, strategic and non-strategic equity and debt investments, as well as property, plant, and equipment and non-current assets. Other topics include internal controls, cash management, fraud prevention, and accounting information systems.

Prerequisites:

• GACG1128B

This course is designed to apply the conceptual framework for financial reporting in Canada by focusing on transactions related to liabilities and equity. Learners will prepare the Statements of Financial Position, Comprehensive Income, Changes in Equity, and Cash Flows.  Focus is placed on note disclosure requirements, current and non-current liabilities, equity transactions, complex financial instruments, earnings per share, leases, income taxes, pension plans and other post-employment benefits. Other topics include financial statement analysis using vertical analysis, ratio analysis, and accounting information valuation techniques.

Prerequisites:

• GACG1135A

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

This course is designed to introduce the Canadian Income Tax and Benefit return.  Focus is placed on completing basic, personal Canadian Income Tax and Benefit returns with the most common sources of income, deductions, and non-refundable tax credits.

This course develops arithmetic and algebraic skills to solve mathematical problems related to business. Business calculations include gross earnings, commission, taxes, break-even analysis, cost-volume-profit analysis, trade and cash discounts, markups, markdowns, and simple interest.

This course is designed to develop skills in financial mathematics. The primary focus is calculating compound interest. Topics include loans, invested sums of money, annuities, amortization, mortgages, sinking funds, and bonds.

Prerequisites:

• MATH1277A

This course provides an overview of marketing functions from a Canadian marketplace perspective. Emphasis will be placed on understanding a socially responsible marketing environment, researching and understanding consumer and business buying behaviours, and defining the marketing target.

This course introduces marketing strategies and focuses on the elements of the marketing mix. Emphasis is placed on decision-making for tangible and intangible products, pricing, distribution, and marketing communication, to achieve marketing goals.

Prerequisites:

• MKTG1102A

This course introduces a systematic approach to the concepts and theories behind creating effective workplaces. Organizational behaviour (OB) explores how individual, group and organizational characteristics can influence an organization’s effectiveness, productivity, and its ability to accomplish goals. Understanding organizational behaviour concepts and theories helps contribute to successful organizations.

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 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 capstone course represents the culmination and integration of students’ fundamental business knowledge. The learner completes the key components of a small business plan.  Learners demonstrate their ability to integrate their learnings from previous courses and apply it to an integrated project. This course concludes with a short, written report as well as a brief presentation of findings and recommendations. 

This course is designed to apply learning from the Business Administration program to an industry partner project. Working with faculty and an industry partner, learners are tasked with finding solutions to a business problem. Focus is placed on application of theory and best practices and using business tools, techniques, and strategies to gain a deeper understanding of the applicable Business Administration field. This course culminates with a final report and presentation of the project findings and recommendations.

This course introduces the fundamentals of computer applications and file management in a business environment. Focus will be placed on software features and functions for email, word processing and spreadsheets; scheduling, calendar management, and collaboration; and time and task management.

This course builds on the spreadsheet application skills acquired in Business Computer Applications I. Learners produce quality business workbooks designed for effective data management and analysis. The focus is on software processes, functions, and features to manipulate large data sets across multiple worksheets and workbooks.

Prerequisites:

• SAAL1849A

This course is designed to develop skills with a computerized accounting software program. Focus is placed on maintaining computerized accounting records, including transactions using the general, payable, receivable and payroll modules. Additional emphasis is placed on processing transactions, adjustments, reconciliations, and preparing month-end and year-end financial reports.

Prerequisites:

• GACG1127A

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.

This course introduces the principles and techniques used to analyze and interpret statistical data to help inform business decisions. Course topics include descriptive and inferential statistics concepts and applications. Also included is organizing, analyzing, interpreting, and presenting data both numerically and graphically.

Prerequisites:

• MATH1277A

This course is designed to examine statistical concepts and methods to analyze and interpret data. These concepts and methods are used to test the validity of statistical statements and the strength of relationships between variables, as well as identify the direction that data is trending. Topics include hypothesis testing, regression, correlation, index numbers, and time series forecasting. Calculations are supported by software. 

Prerequisites:

• STAT1042B