COM110H1
Introduction to Commerce 26L
Introduction to study of Economics and Management, and their sub-disciplines, that comprises Commerce. Enrolment in COM
110H1 is restricted to first year students admitted to the Commerce admission category. (A joint course offered by the Rotman
School of Management and the Department of Economics.)
MGT120H1
Financial Accounting I 26L
Introduction to the theory and concepts of financial accounting. Students learn how to construct and interpret financial
statements. Topics include an introductory understanding of accounting and the context within which accounting occurs. MGT
120H1 is a course aimed at students who wish to enrol in the Program in Commerce and Finance. Enrolment in MGT120H1 is
restricted. Priority is given to students entering the University with an expressed interest in studying Commerce.
MGT120H1 does not count as a distribution requirement course
MGT220H1
Financial Accounting II 26L
Expands the analysis of financial accounting beyond MGT120H1. Topics include accounting's conceptual framework, analysis
of a business and financial statements, accounting for assets, and valuation of bonds.
Exclusion: MGT290H1
Prerequisite: At least a C in MGT120H1
MGT223H1
Management Accounting I 26L
Covers conceptual and analytical foundations of cost accounting and uses
of accounting by management. Cost concepts for
product costing and decision making provide an understanding of the uses of accounting
information by management. Costing
and control concepts are analyzed to equip students with tools for establishing
costing systems and to make decisions.
MGT223H1 does not count as a distribution requirement course.
Exclusion: MGT291H1
Prerequisite: At least C in MGT120H1
MGT224H1
Financial Accounting Theory and Policy I 26L
Expands the analysis of financial accounting beyond MGT220H1. Technical topics include accounting for leases, financial
instruments, revenue recognition, intangibles and contingencies. Emphasis on implication for valuation and analysis.
Prerequisite: MGT220H1
MGT252H1
Principles of Marketing 26L
An introduction to the basic concepts of market definition, consumer behaviour, and the principal marketing functions: product
line development, pricing, distribution, promotion, salesforce management, advertising, research, and planning.
Exclusion: MGT352H1
MGT262H1
Individual and Group Behaviour in Organizations 26L
Theoretical ideas and practical applications concerning the behaviour of individuals
and groups in organizations. We explore
relevant problems confronting management: motivation, influence, communication, supervision, decision-making, work force
diversity.
Exclusion: MGT362H1, WDW260H1
MGT290H1
Financial Accounting II 26L
Expands the analysis of financial accounting beyond MGT120H1. Cases are used to develop critical thinking and
communication skills. Topics include accounting's conceptual framework, analysis of a business and financial statements,
accounting for assets, and valuation of bonds. (Offered only during the summer in Hong Kong.)
Prerequisite: At least a C in MGT120H1
Exclusion: MGT220H1
MGT291H1
Management Accounting I 26L
Covers conceptual and analytical foundations of cost accounting and uses of accounting by management. Cost concepts for
product costing and decision making provide an understanding of the uses of accounting information by management. Costing
and control concepts are analyzed to equip students with tools for establishing costing systems and to make decisions.
(Offered only during the summer in Hong Kong.)
Prerequisite: At least a C in MGT120H1
Exclusion: MGT223H1
MGT295Y0
Special Topics 26L
The areas of concentration depend on the instructor teaching the course. (Offered only during the summer in Jerusalem, Hong
Kong and Siena)
MGT295Y0/296Y0
Special Topics
The areas of concentration depend on the instructor teaching the course. Offered only during the summer in a variety of
international sites (i.e. Hong Kong, Siena, Oxford, etc.).
Note
Commerce students admitted to the Faculty of Arts and Science in 2002 Summer or later MUST complete COM110H1 prior to
enrolling in any 300 or 400-level MGT course.
MGT321H1
Auditing 26L
A study of the concepts and theory underlying audit practice. Students are introduced to the CICA Handbook recommendations
and guidelines for assurance. Practical examples are used to help students develop skills in exercising professional
judgement.
Prerequisite: MGT224H1
MGT322H1
Financial Accounting Theory and Policy II 26L
Examines several current measurement and disclosure issues in financial reporting,
within a "quality of earnings" framework.
Topics include: financial instruments, measuring and reporting pensions, financial reporting of corporate income taxes,
corporate reporting via the Internet, etc. The emphasis is on developing judgement.
Prerequisite: MGT224H1
MGT323H1
Management Accounting II 26L
Introduction to the different contexts in which costs need to be determined for goods sold internally, externally, domestically,
and internationally. Other topics include appropriate cost structures for centralized, decentralized, and matrix forms of
organizations and costs for long term capital projects. Cases are used to promote understanding of the theories.
Prerequisite: MGT223H1, ECO220Y1/ECO227Y1/(STA250H1, STA255H1)/(STA257H1, STA261H1)
MGT330H1
Investments 26L
Security analysis and portfolio management. Emphasis is placed on an analysis of bonds and common stocks.
Co-requisite: MGT331Y1/MGT337Y1
Recommended Preparation: MGT120H1
MGT331Y1
Finance 52L
The financial decision-making process including the financing, investment, and dividend decisions of the firm. Institutional
aspects of finance, with emphasis on the characteristics of various debt and equity instruments available in Canadian capital
markets.
Exclusion: ECO358H1, MGT337Y1,  ACT349H1
Prerequisite: ECO100Y1, ECO220Y1/ECO227Y1/(STA250H1, STA255H1)/(STA257H1, STA261H1), MGT120H1
MGT337Y1
Business Finance 52L
Valuation models, cost of capital, capital budgeting, investment under uncertainty, the use of leverage, dividend policy, and the
financial environment within which Canadian companies operate. The characteristics of various debt and equity instruments
available in the Canadian capital market.
Exclusion: ECO358H1, MGT331Y1, ACT349H1
Prerequisite: ECO200Y1/ECO206Y1, ECO220Y1/ECO227Y1/(STA250H1, STA255H1)/(STA257H1, STA261H1), MGT120H1
MGT353H1
Introduction to Marketing Management 26L
An applications-oriented course intended to develop the analytic skills required
of marketing managers. The course is designed
to improve skills in analyzing marketing situations, identifying market opportunities, developing marketing strategies, making
concise recommendations, and defending these recommendations.
Prerequisite: MGT252H1
Recommended Preparation: ECO220Y1/ECO227Y1/(STA250H1, STA255H1)/(STA257H1, STA261H1)
MGT363H1
Organization Theory and Design 26L
The course looks at how organizations function as collective social systems, trying to succeed in their environment. An
extensive body of research and theory about organizations has developed. Discussion of the theories with a focus on practical
applications about managing organizations. Topics include strategy, structure, environment, technology, culture, change and
global management.
MGT371H1
Introduction to Business Information Systems 26L
This course helps students use, develop, and manage computer-based systems. The
first half covers the basic features of
hardware, software, communications, and databases. The second half examines how users, businesses, the economy, and
society are affected by the development of this technology. No previous background in computing is assumed.
Exclusion: CSC340H1
MGT374H1
Operations Management 26L
Operations management is concerned with the facilities and their operation to deliver the goods and services of the
organization. The course develops this theme and gives a theoretical framework for managing operations. Some of the major
themes include aggregate planning, materials management, and inventory control. This course introduces students to modern
quantitative and computing tools necessary for in-depth operational analysis and planning.
Prerequisite: ECO220Y1/ECO227Y1/(STA250H1, STA255H1)/(STA257H1, STA261H1)
MGT393H1
Legal Environment of Business I 26L
An introduction for commerce students to the Canadian legal system focusing on business entities, the structure of the
Canadian court system, the various elements of contract law and the law of negligence.
MGT394H1
Legal Environment of Business II 26L
This course builds on the legal principles developed in Legal I and canvasses other areas of law that impact on a business
entity. Topics dealt with are the Sales of Goods Act and relevant consumer protection legislation, employment law,
environmental law, the Personal Property Security Act and the rights of the secured creditor.
Prerequisite: MGT393H1
MGT401H1/
Supervised Reading Course TBA
402H1 on an Approved Subject
Open when a faculty member is willing and able to supervise. Students must obtain the approval of the Director of Commerce
and the supervising faculty member before enrolling. Enrolment is restricted to St. George Commerce students.
Prerequisite: Cumulative GPA of at least 2.70
MGT403Y1/
Supervised Reading Course TBA
404Y1 on an Approved Subject
Open when a faculty member is willing and able to supervise. Students must obtain the approval of the Director of Commerce
and the supervising faculty member before enrolling. Enrolment is restricted to St. George Commerce students.
Prerequisite: Cumulative GPA of at least 2.70
MGT410H1/411H1/412H1/413H1/414H1/415H1/416H1/
417H1/418H1/419H1
Special Topics in Management TBA
Topics and issues in Management. Content in any given year will depend on the instructor. Consult the Commerce website for
course description and Prerequisites . Enrolment is restricted to St. George Commerce students.
MGT421H1
Advanced Auditing Topics 26L
The course focuses on the reasoning and evidence theory underlying audit decision making. Coverage includes professional
judgement, statistical auditing, assurance engagements, and public sector auditing.
Prerequisite: MGT321H1
MGT422H1
Computer Auditing 26L
This course investigates strategies and procedures used to audit computerized accounting systems based upon their special
control characteristics. Special attention is devoted to computerized statistical procedures.
Prerequisite: MGT321H1, MGT371H1
MGT423H1
Canadian Income Taxation I 26L
This is the first of two courses in federal income tax law. It is designed to give the student a basic understanding of the Income
Tax Act and its administration. This is achieved by applying the law to practical problems and case settings. Topics covered
include: residence, employment income, property income, business income, capital gains, computation of taxable income and
tax for individuals.
Prerequisite: MGT322H1/MGT323H1/MGT337Y1
MGT426H1
Advanced Accounting 26L
The emphasis in this course is on accounting issues and practices relating to long-term investments, consolidations, foreign
transactions and foreign investments. International accounting issues are also introduced. Assigned material includes cases to
ensure that the user impact of accounting choices is appreciated.
Prerequisite: MGT322H1
MGT428H1
Management Control 26L
Management control includes all the processes and systems, many accounting-based, by which key managers allegedly
ensure that resources are acquired and used effectively and efficiently in the accomplishment of an organization's goals. The
case method is used to provide an understanding of the issues and environment of management control.
Prerequisite: MGT323H1
MGT429H1
Canadian Income Taxation II 26L
This is the second of two courses in federal income tax law. It is designed to give the student an understanding of the more
complex issues of Canadian Income Tax Law and tax planning. This is achieved through a combination of lectures and the
application of the law to practical problems and case settings. Topics include computation of corporate taxes, integration,
corporate reorganizations, surplus distributions, partnerships and trusts.
Prerequisite: MGT423H1
MGT 430H1
Fixed Income Securities 26L
The objective of this course is to describe important fixed income securities
and markets. The course emphasizes traditional
bond and term structure concepts crucial to understand the securities traded
in these markets. Students are required to work
in the Rotman Financial Research & Trading Lab to solve the assigned problems
using real time data.
Prerequisite: MGT337Y1/(MGT331Y1 with
a B+)
MGT431H1
Advanced Corporate Finance 26L
Application and development of the ideas in MGT337Y1 to corporate finance problems such as initial public offerings and
project evaluation.
Prerequisite: MGT337Y1/At least B+ in MGT331Y1, ECO200Y1/ECO206Y1
MGT438H1
Futures and Options Markets 26L
Analysis of derivative instruments such as futures contracts, put and call options and swaps. Emphasis is placed on the
valuation of these instruments as a foundation for valuing complex securities.
Prerequisite: MGT337Y1/At least B+ in MGT331Y1, ECO200Y1/ECO206Y1
MGT439H1
International Finance 26L
International Financial markets, exchange rates, forward markets, interest rate parity. International dimensions of investment,
including both portfolio and foreign direct investment. International dimensions of corporate finance, including valuation and the
cost of capital of foreign investments.
Prerequisite: MGT337Y1/At least B+ in MGT331Y1, ECO200Y1/ECO206Y1
MGT452H1
Advanced Marketing Management 26L
The emphasis in this course is on marketing decision making in a dynamic environment. Building on the concepts and skills
developed in MGT353H1, the course focuses on the major decisions facing marketing managers in the attempt to harmonize
the resources of the organization with the opportunities in the market.
Prerequisite: MGT353H1
MGT453H1
Marketing Research 26L
Marketing research is studied from the perspective of the marketing manager. The course focuses on the initiation, design, and
interpretation of research as an aid to marketing decision making. Case studies and projects are used to provide students with
some practical research experiences.
Prerequisite: MGT353H1, ECO220Y1/ECO227Y1/(STA250H1, STA255H1)/(STA257H1, STA261H1)
MGT460H1
Human Resource Management 26L
Human resource management is studied from the perspective of the manager/practitioner. The course focuses on current
theory and practices in the major functions of human resource management. Class exercises and projects are used to provide
students with some practical HR experience.
Prerequisite: MGT262H1/MGT363H1/WDW260H1
MGT461H1
Managerial Negotiations 26L
Students learn to recognize, understand, analyze, and practice essential concepts in negotiations required for understanding
more complex relations within and between organizations. The main objective is to learn how to analyze the critical factors of a
negotiation situation and then to be able to prescribe a course of action.
Prerequisite: MGT262H1
MGT 475H1
Management Science 26L
Introduction to Management Science approaches dealing with decision making
situations. The goal of these approaches, which
are quantitative in nature, is to obtain an objective evaluation of available
alternatives and select the 'best' one with respect to
pre-defined criteria. Topics include: Decision Analysis, Linear Programming,
Integer Programming, Network Methods and
Waiting Line Models.
Prerequisite: One full MGT course at the 300- or 400-level
MGT 480H1
Business in a Global Economy 6L
Application of the analytic framework of international trade, foreign investment
and exchange rate economics to management
of business. Special topics include the industrial effects of trade
liberalization, the role of the World Trade Organization, foreign
exchange risk management, competition policy and international taxation.
Prerequisite: 1.0 300+ MGT full course equivalent
MGT491H1
Introduction to International Business 26L
Focuses on developing an understanding of the fundamentals of doing business
in an international environment. Based on the
application of management theory (trade theory, modes of entry, foreign direct investment, theory of the multinational) to the
strategic management problems of organizing business in the international arena.
Prerequisite: one full MGT course at the 300- or 400-level
MGT492H1
Introduction to Strategic Management 26L
Focuses on industry analysis and different models of the firm. The key questions
addressed are: "why do some firms succeed
where others fail?" and "what strategy should a firm employ to reach its goals?"
Prerequisite: one full MGT course at the 300- or 400-level
MGT493H1
Small Business Management 26L
Skills needed to set up and run a small business. Development of a business plan. Securing financing. Finding and keeping
customers. Operations management. Aspects of legal, financial and taxation concerns of smaller businesses.
Prerequisite: one full MGT course at the 300- or 400-level
MGT494H1
Technology Strategy 26L
Teaches about technological evolution and how evolutionary stages impact firms' strategic choices. Important issues in
technological evolution are technological discontinuities, standards wars, dominant designs and patenting. Important strategic
decisions concern innovation management, product versus process focus and intellectual property strategies.
Project oriented coursework based on patent and business data bases.
Prerequisite: One full MGT course at the 300- or 400-level
Recommended Preparation: MGT252H1
MGT499H1
Integrated Management Simulation 26L
An experiential business simulation in which students form the executive committee
of a fictitious company and compete in a
virtual computer simulation. Students interact and work together as a team, guide a company to success and communicate
with stakeholders by reporting to a board of directors composed of business executives.
Prerequisite: Fourth-year St. George commerce students with MGT337Y1
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