For Distribution Requirement purposes (see Pages 36ff), all MGT courses (except 120H and 121H, which have NO degree requirement status) are classified as SOCIAL SCIENCE courses

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 120H is a course aimed at students who wish to apply for enrolment in the Program in Commerce and Finance. Enrolment in MGT 120H is restricted. Priority is given to students entering the University with an expressed interest in studying Commerce and Economics.
MGT 120H does not count as a distribution requirement course

MGT123H1
Management Accounting I (formerly MGT223H)     26L

Basic understanding of cost accounting as used in manufacturing, merchandising, and service industries. Topics include the purposes of cost accounting, cost classification and behaviour, costing systems, estimation of costs, and the use of costs in Cost-volume-profit analysis. Computer applications are used when appropriate.
MGT123H does not count as a distribution requirement course
Exclusion: MGT223H
Prerequisite: At least C in MGT120H

MGT220H1
Financial Accounting II    26L

Expands the analysis of financial accounting beyond MGT120H. Technical topics include accounting for cash, receivables, inventories, capital assets, depreciation, depletion, and earnings per share. Emphasis also on applied decision-making and professional judgement in accounting.
Exclusion: MGT121H/222H
Prerequisite: MGT123H

MGT224H1|
Financial Accounting Theory and Policy I    26L

Examines the framework within which financial reporting decisions are made in Canada. Accounting policy issues dealing with measurement and disclosure of information in financial statements are analyzed with the focus on developing professional judgement.
Prerequisite: MGT121H/220H

MGT252H1
Principles of Marketing (formerly MGT352H)     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: MGT352H

MGT262H1
Individual and Group Behaviour in Organizations (formerly MGT362H)    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: MGT362H, WDW260Y

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)

MGT310Y1
Managerial Economics    52L

The micro-economic tools of analysis relevant to management problems in the private sector. Topics include the nature of the firm, empirical demand and cost analysis, the economics of information, the economics of regulation and regulatory practices in Canadian industry, and technological change and market structure. In the B.Com. Program this course qualifies as either a Commerce or an Economics course. (Given by the Department of Economics)
Prerequisite: ECO200Y/206Y, ECO220Y/227Y/STA(250H, 255H)/(257H, 261H)

MGT321H1
Auditing     26L

A study of the concepts and theory underlying audit practice. Cases are used to develop professional judgement and skills useful in practice.
Prerequisite: MGT224H

MGT322H1
Financial Accounting Theory and Policy II    26L

Examines several current measurement and disclosure issues in financial reporting. Topics include: measurement models, measuring and reporting pensions, financial reporting of corporate income taxes, etc. The emphasis is on developing both professional judgement in decision making and a defensible approach to using the authoritative and other relevant literature.
Prerequisite: MGT224H

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.
Prerequisite: MGT123H/223H, ECO220Y/227Y/STA(250H, 255H)/(257H, 261H)

MGT330H1
Investments    26L

Security analysis and portfolio management. Emphasis is placed on an analysis of bonds and common stocks.
Co-requisite: MGT331Y/337Y

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: MGT337Y
Prerequisite: ECO100Y, 220Y/227Y/STA(250H, 255H)/(257H, 261H)

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: MGT331Y
Prerequisite: ECO200Y/206Y; ECO220Y/227Y/STA(250H, 255H)/(257H, 261H)

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: MGT252H/352H

MGT363H1
Organization Design    26L

The course covers the relationship between design and effectiveness; the impact and determinants (environment, technology, competitiveness, size, life-cycle, communication needs) of an organization’s form as well as the difficulties of re-framing organizations.
Exclusion: WDW260Y

MGT371H1
Introduction to Business Information Systems    26L

This course has been designed to provide students with a basic understanding of the computer and communications systems that are so central to modern organizations. Unlike programming courses, the focus here is on the knowledge that will enable students to use computer-based systems and to participate in their development. The course covers the technology, design, and application of informations systems with emphasis on managerial implications. A wide variety of applications are studied. No previous background in computing assumed.
Exclusion: CSC340H

MGT374H1
Operations Management (formerly MGT474H)    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.
Exclusion: MGT474H
Prerequisite: ECO220Y/227Y/STA(250H, 255H)/(257H, 261H)

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: MGT393H

MGT401H1/402H1
Supervised Reading Course on an Approved Subject         TBA

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.
Prerequisite: Cumulative GPA of at least 2.70

MGT403Y1/404Y1
Supervised Reading Course on an Approved Subject         TBA

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.
Prerequisite: Cumulative GPA of at least 2.70

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 engagement, and public sector auditing.
Prerequisite: MGT321H

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: MGT321H, 371H

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, and trusts.

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.
Prerequisite: At least C- in MGT322H

MGT428H1
Management Control    26L

The case method is used to provide an understanding of the issues and environment of management control, and integrates materials from courses in Commerce and Economics in the solution of problems in systems design and operation.
Prerequisite: At least C in MGT323H

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: MGT423H

MGT431H1
Advanced Topics in Finance    26L

The areas of concentration depend on the particular instructor teaching the course and may focus on financing problems in either the private or public sectors.
Prerequisite: MGT337Y

MGT438H1
Portfolio and Managerial Finance    26L

An advanced course examining various topics in portfolio and managerial finance.
Prerequisite: MGT337Y

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: MGT337Y

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 MGT353H, 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: MGT353H

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: MGT353H, ECO220Y/227Y/STA(250H, 255H)/(257H, 261H)

MGT454H1
Special Topics in Marketing    26L

This course focuses on a specific theoretical or functional area of marketing. The area of concentration depends on the instructor. Examples of areas that may be covered include current issues in consumer behaviour, advertising, industrial marketing, or retailing.
Prerequisite: MGT353H

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: MGT262H/362H/363H/WDW260Y

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, foreign exchange, foreign direct investment, theory of the multinational) to the strategic management problems of organizing business in the international arena.

MGT492H1
Management Policy and Strategy    26L

Focuses on the fundamentals of strategic management - the determination of the goals and objectives of a business, development of strategies to achieve these objectives and the adoption of courses of action and the allocation of resources to implement these strategies. Strategy formulation is based on an understanding of the nature of competitive forces in industry.

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.