This communication course teaches practical business communication techniques for planning, organizing, selecting, writing, and presenting information in business or industry. It covers routine memos, letters, request and reply letters, and oral presentations. It is equivalent to most full-time diploma program level 1 COMM courses at BCIT. Prerequisite: Students must have one of the following: 1) English 12 "C+" or equivalent http://www.bcit.ca/admission/upgrading/englishproficiency.shtml ; or 2) COMM 0015/COMM 0045 score of 70 or better. Students who wish to confirm their English level are strongly advised to take COMM 0015. Students do not need to submit transcripts for entrance to this course. BUT, in the case of formal or informal grade appeals or reviews they will be asked to show proof of their English prerequisites. NOTE: COMM 1106 (equivalent to COMM 1103/COMM 1120) offers additional language support and is strongly recommended for any students scoring below "C+" on English 12; COMM 1106, with one additional hour per week, offers a slower pace and more English language review.

This course covers the full accounting cycle for individuals with little or no accounting background. Topics include accounting as an information system; introduction to accounting theory; income measure; traditional record keeping; the accounting cycle; special journals; cash and financial statements.

This course is the second of two designed to provide first year students with a general understanding of the nature, purpose and general procedures of accounting. The course examines notes and accounts receivables; capital assets; liabilities; partnerships; corporations and consolidations; international transactions; financial statement analysis; cash flow statements; manufacturing and job costing; and a review of the budget process and responsibility accounting. Prerequisites: FMGT 1100 or FMGT 1105

Begins with a rigorous review of the concepts, principles, measurements and accounting process acquired in the introductory level. This foundation is subsequently built upon on a topic specific basis: current assets and relation valuations, current liabilities, fixed assets and critical income and expense recognition applications in diverse and complex business situations. These topics are continuously incorporated into an increasingly complex accounting module with the culmination (preparation, presentation and disclosures) of the financial statements (Income, Balance Sheet, Retained Earnings, and Statement of Cash Flows). The strengths, limitations and utility of the GAAP accounting module are discussed with each topic and its application. Note: Full-time Financial Management students applying for transfer credit for this course from other post-secondary institutes must have achieved a grade of 65% or better. Prerequisites: FMGT 2100 or FMGT 2105 or FMGT 2190

This course emphasizes the following: role of the management accountant, cost concepts & terminology, job costing, cost-volume- profit- analysis, activity-based costing & activity-based management, budgeting and control, standard costs, variance analysis and income effects of alternative inventory costing methods. Cost and Managerial Accounting 1 will also demonstrate how to use financial information and various decision-making tools to make sound business decisions. Prerequisites: FMGT 2100 or FMGT 2105 or FMGT 2190

The topical coverage is designed to follow the general structure of the Canadian Income Tax Act. Lecture, seminar and additional readings are utilized to help students locate, interpret and analyse the selected provisions. The course will examine the major income categories and applicable rules used to calculate net income for tax purposes. The course will also determine who is subject to tax in Canada and the basis on which Canada levies income tax. Prerequisites: FMGT 2100 or FMGT 2190

This is the second of two courses in intermediate accounting designed to prepare the student to enter a professional accounting program at the intermediate level. FMGT 4110 covers significant aspects of the liabilities and equity section of the balance sheet, and the related income statement accounts. Both International Financial Reporting Standards (IFRS) and Private Enterprise GAAP (PE GAAP) will be examined. Prerequisites: FMGT 3110

Emphasizes relevant costing for decision-making, cost behaviour, cost allocation, joint and by-product costs, process costing, regression analysis, linear programming, mix and yield variances, decentralization, transfer pricing, and performance evaluation and compensation. Prerequisites: FMGT 3210

The course will follow a conceptual framework based upon the structural elements of the Income Tax Act. Topics include capital gains and losses; net income, taxable income and taxes payable for Canadian taxpayers (individuals, corporations and trusts); an introduction to corporate re-organizations; and basic tax planning strategies for a variety of taxpayers. Prerequisites: FMGT 3410

Reviews basic mathematics applicable to business and industry. Topics include consumer and commercial credit, simple and compound interest, financial instruments and discounting, annuities, mortgages, loans, sinking funds, leases, depreciation methods, capitalized costs, cash flow analysis, NPV and IRR. Emphasis is on maximum use of pre-programmed calculator and practical applications from the field of Financial Management. As of September 2007, this course replaces OPMT 1102 for Part-Time Studies Certificates.

Presents a challenging overview of the workings of an economy. Stresses measurement and determination of national economic activity, the role of monetary and fiscal policy, and the understanding of inflation, unemployment and growth in an international environment. Prepares students to weigh political and economic issues as they relate to their business ventures.

Presents a comprehensive study of elementary statistical methods as applied to objective decision-making in business and industry. You will be required to purchase a textbook and a pre-programmed statistical calculator. (Do not buy calculator until first class meeting). Prerequisite: Basic algebraic skills to at least the Grade 11 level. Students who do not have these skills should consider taking OPMT 0199. This course is deemed equivalent to OPMT 1130, OPMT 1121 and OPMT 1208.

This course presents the study of factors that either influence or are influenced by people at work. Focuses on macro factors such as organizational structure, technology and environment; group factors such as group dynamics, leadership, conflict, change and decision-making; and individual factors such as personality, attitudes, perception and motivation.

A specialist module that introduces students to the Windows operating system, computer-based financial information systems, and comprehensive accounting and record keeping for a small business. Prerequisites: FMGT 1100 or FMGT 1105 or FMGT 1152

Presents a practical study of Canadian business law, including the legal and administrative systems, torts, contracts, sale of goods and consumer protection, secured transactions, employment, agency and business organizations. Participation in this course, taught by lawyers, prepares you to recognize and feel comfortable with the legal aspects of doing business.

Explore Office 2010. Appreciate the microcomputer as an aid to management. Introduction to basic business software which includes, MS Windows, MS Word, MS Excel, the Internet and the World Wide Web. Computer/Internet access outside class is recommended. Successful completion of this course would also meet the requirements for BUSA 1600, OPMT 1600 and BSYS 1000.

Explore MS Office Excel 2010 concepts covered in introductory computer application courses then explores advanced Excel commands commonly used in business applications and problems. Topics include: What-if modeling; Built-in functions; Charting and transferring data to and across applications. Prerequisite: A basic working knowledge of MS Excel 2003 or 2007.

Explore MS Access 2010 as an introduction to database management for the business environment. Students design completely functional databases, including tables, forms, queries and reports. Prerequisites: OPMT 1600 or BSYS 1001

Presents both traditional and contemporary perspectives of modern management examining management and management roles in teams, projects, departments and the organization as a whole. Strategic planning, operational planning, leading, organizing and controlling for performance will be addressed. Through actual business scenarios, cases and exercises, participants gain experience in decision-making and applying theory to real world organizations.

This communication course teaches business writing skills needed to write many types of business correspondence. It covers claim, bad-news and sales letters, job applications, and the writing of procedures and instructions. COMM 2202 (or COMM 2002) plus COMM 2203 (or COMM 2003) are equivalent to most full-time diploma program level 2 COMM courses at BCIT. Prerequisite: Students must have one of the following: 1) a grade of 70% or better in COMM 1103 or COMM 1106 or COMM 1120; or 2) a score of 70 or better in COMM 0015; or 3) a BCIT full-time diploma program level 1 or level 2 COMM course credit with a grade of 70% or better; or 4) an OFFICIAL transfer credit granted for BCIT level 1 or level 2 COMM course with a grade of 70% or better. For more information about how to apply for transfer credits, visit http://www.bcit.ca/admission/transfer/. If you have BCIT full-time diploma program COMM course credit, email cecomm@bcit.ca to apply for approval to register. IMPORTANT NOTE: If your final grade is less than 70% in level 1 COMM, please register in COMM 2002. COMM 2002 (equivalent to COMM 2202), with an additional half hour per week, offers a slower pace and more English language review.

This course teaches the business writing skills needed to produce effective business and technical reports: inspection, trip, incident, and progress reports, proposals, feasibility studies, formal reports, oral reports, summaries and graphics. COMM 2202 (or COMM 2002) plus COMM 2203 (or COMM 2003) are equivalent to most full-time diploma level 2 COMM courses at BCIT. Prerequisite: Students must have one of the following: 1) a final grade of 70% or better in COMM 1103 or COMM 1106 or COMM 1120; or 2) a score of 70 or better in COMM 0015; or 3) a BCIT full-time diploma program level 1 or level 2 COMM course credit with a grade of 70% or better; or 4) an OFFICIAL transfer credit granted for BCIT level 1 or level 2 COMM course with a grade of 70% or better. For more information about how to apply for transfer credits, visit http://www.bcit.ca/admission/transfer/. If you have BCIT full-time diploma program COMM course credit, email cecomm@bcit.ca to apply for approval to register. IMPORTANT NOTE: If your final grade is less than 70% in level 1 COMM, please register in COMM 2003. COMM 2003 (equivalent to COMM 2203), with an additional half hour per week, offers a slower pace and more English language review.

This course investigates economic analysis, focusing on fundamentals of markets, supply and demand, consumer and producer behaviour, and monopoly and competition. Optional areas of business application may explore labour markets, government intervention and environmental regulation. Prepares students to identify and evaluate the economic considerations they will undoubtedly encounter in business.

Presents a challenging overview of the workings of an economy. Stresses measurement and determination of national economic activity, the role of monetary and fiscal policy, and the understanding of inflation, unemployment and growth in an international environment. Prepares students to weigh political and economic issues as they relate to their business ventures.

Introduces credit and collections to persons who contemplate employment in credit and collections or need to understand the credit function. Topics include determining credit risk, credit instruments and collateral security, types of consumer credit and credit cards, sources of consumer credit information, collections, credit department management.

A specialist module that introduces students to the Windows operating system, computer-based financial information systems, and comprehensive accounting and record keeping for a small business. Prerequisites: FMGT 1100 or FMGT 1105 or FMGT 1152

Provides an overview of Canada's capital markets. Includes a review of securities, international funds, insurance aspects and other financial institutions. Emphasizes portfolio input from a financial planning perspective. Students are expected to have a working knowledge of accounting. PLEASE READ THE FOLLOWING IMPORTANT PROGRAM INFORMATION: In response to the changes being implemented July 1, 2010, by the Financial Planners Standards Council (FPSC), towards the CFP (Certified Financial Planner - TM) program, BCIT is introducing an updated Associate Certificate in Financial Planning program. The existing program, with the addition of FMGT 4911 - Capstone Course for CFP Certification, will complete the changes to the new Associate Certificate program. This change to the program will meet the updated CFP program academic requirements and is anticipated to commence in Fall 2010. Students pursuing the CFP program (who will be writing the CFP exam after June 2010) will be expected to take the additional Capstone Course for CFP Certification, (FMGT 4911), to meet the requirements of the CFP program changes. For further CFP information: https://www.fpsc.ca/cfp-certification Prerequisites: FMGT 1152 and FMGT 1810

This course discusses auditing principles and generally accepted auditing standards. Students study the meaning and purpose of the audit function and are introduced to techniques and procedures. Topics include history of auditing, internal control, audit evidence, audit considerations in various computerized environments and statistical audit techniques. Prerequisites: FMGT 2100 or FMGT 2105 or FMGT 2190

A general module that introduces students to both Intuit's QuickBooks and Microsoft Business Solutions - Great Plains accounting software packages. QuickBooks would be used by small business organization whilst a Great Plains would be used in a larger organization. Most of the course will deal with Microsoft Business Solutions - Great Plains. Prerequisites: (BSYS 2050 and BSYS 2060) or (FMGT 2100 or FMGT 2190) and (FMGT 2710 or COMP 1255)

Teaches the student general auditing principles and specific audit procedures. It uses the principles learned in Auditing 1 and applies them to the financial statement audit. Prerequisites: FMGT 3310

Continues from FMGT 3720, emphasising the solution of practical problems. It is expected that students will develop a level of familiarity with software programs and applications such that they will use them in their other course areas. Prerequisites: FMGT 3720

Reviews GAAP and objectives of financial reporting. Examines corporate combinations, including consolidations for wholly-owned subsidiaries, non- wholly-owned subsidiaries (both in the year of acquisition and subsequent years) and pooling of interest. Consolidations will be examined for up to two subsidiaries. Accounting for foreign currency transactions, fund accounting and branch operations. Prerequisite: FMGT 4110 or 4190. (Students are advised not to enroll in this course until they have achieved a mark of at least 65 per cent in either of the prerequisite courses).

Designed to provide the student with an overview of the marketing concept and how it can be applied to any type of organization or service. Includes the controllable and uncontrollable elements of marketing, strategic planning, market characteristics, marketing research techniques, market segmentation, and target market selection.

This course emphasizes the principles of effective oral communication and the development of public speaking skills. You will research, organize and deliver a variety of speeches for specific purposes.  Non-verbal communication, visual aids, and the effective use of supporting technology will be addressed.  Instructor and peer feedback, and video analysis will be used to improve speech design and delivery.  To be successful in this course, you must be able to communicate well in English.

Presents a comprehensive study of elementary statistical methods as applied to objective decision-making in business and industry. You will be required to purchase a textbook and a pre-programmed statistical calculator. (Do not buy calculator until first class meeting). Prerequisite: Basic algebraic skills to at least the Grade 11 level. Students who do not have these skills should consider taking OPMT 0199. This course is deemed equivalent to OPMT 1130, OPMT 1121 and OPMT 1208.

Continues from OPMT 1197 by introducing computer software to perform basic descriptive statistics, inferential statistics and includes additional quantitative models such as decision-trees, multiple regression and the fundamentals of linear programming. Prerequisites: OPMT 1197 with a minimum grade of 65 per cent or an equivalent college-level business statistics course (with minimum B- grade), accessibility to and basic knowledge of personal computer. The CGA of B.C. allows exemption for Quantitative Methods 2 with a grade of 65 per cent or better in this course.

This course presents the study of factors that either influence or are influenced by people at work. Focuses on macro factors such as organizational structure, technology and environment; group factors such as group dynamics, leadership, conflict, change and decision-making; and individual factors such as personality, attitudes, perception and motivation.