Topics include the theoretical basis for past and present accounting principles and current issues and developments in accounting practice. The course will explore the basic principles of taxation in Canada, with emphasis on Canadian Income Tax. It stresses the effects of taxation on business decisions by individuals and corporations. The course examines social, psychological, situational, and economic influences on the consumer decision-making process of individuals and families. It emphasizes new product adoption, marketing communications, and consumer research applications.
Emphasis is placed on basic aspects of research methodology, particularly the survey approach.
A group project involving computer laboratory time is required. Counts as an Economics elective of r students taking a Bachelor of commerce or a Bachelor of Arts with Major, Minor or Honours in Economics. This course studies distribution issues faced by manufacturers, wholesalers, retailers, and specialized institutions. It emphasizes inventory issues, product assortment decisions, channel negotiations, and channel change. This course explores the managerial aspects of exporting and importing companies, multinational firms, and small to large businesses serving global markets.