Sauder School of Business > University of British Columbia
COMM 353 Financial Accounting - Intermediate I
This is the first in a sequence of two courses in corporate financial report. Students should expect to develop a thorough understanding of (i) the environment of financial reporting, the standard-setting process, the conceptual framework that underlies financial reporting in Canada, and (ii) the procedures currently used in accounting for assets, revenues, and expenses. With respect to the latter (accounting methods), students are expected to attain a level of understanding equal to that of a profesional accountant; with respect to accounting concepts and theory, a higher level of understanding is expected. Through this course, each student is expected to work toward developing his or her ability to assess and to choose among competing accounting methods.
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Sauder School of Business > University of British Columbia
COMM 457 Fundamentals of Financial Accounting
This course starts by assuming that you do not wish to become an accountant, but none the less would like to be able to read and understand financial statements and, possibly, want to prepare your own. To gain an understanding and appreciation for a set of financial statements you should know how to prepare them and recognize the underlying financial accounting relationships implicit in their construction. From this perspective, the course will take you through the various stages of preparing financial accounting information with emphasis placed on
Sauder School of Business > University of British Columbia
COMM 293 Financial Accounting
Financial Accounting is principally concerned with the construction and interpretation of financial reports prepared for external parties to the issuing firm or entity. The major objectives of this course are to develop an understanding of the concepts, principles and conventions upon which financial accounting is based, and more importantly to provide an analytical basis upon which to intelligently interpret financial statements. Consideration will be given to accounting techniques and the formulation of financial reports, however, the course will focus on understanding accounting policies, their rationale and the implications for
MGMT304 Intermediate Financial Accounting (3)
Sauder School of Business > University of British Columbia
BCom (Bachelor of Commerce)
Program Overview
Regardless of your career path, your success will depend on your ability to thrive in an environment of constant change. By providing an in-depth understanding of the fundamentals of business, and a range of indispensable management skills, the UBC Bachelor of Commerce (BCom) program will prepare you to meet the challenges ahead.
Sauder School of Business > University of British Columbia
COMM 374 Security Markets
This is an intermediate course in investments. The aim of the course is to study in depth some basic concepts that were introduced briefly in COMM 297 and COMM 397. Special attention will be given to "neoclassical" methods used to investigate the "true value" of financial assets such as bonds, stocks and options. Neoclassical Finance is a well established body of pricing theories that demand its audiences to be comfortable with quantitative techniques. It is recommended that students are comfortable with elementary probability and statistics. The course will be
Department of Business Management : College of Management at National Sun Yat-Sen University
B4013004 Practice of Intermediate Accounting (1 crs):
This course has to go with the Intermediate Accounting. It is not a lecturing course. Classes will be used to help students better understand the important ideas covered in the course of Intermediate Accounting. The instructor will spend most of the class time in working the assigned homework for each chapter. So, students can learn how to do the homework assignment right in the class. In addition, quizzes and tests will be given in this course.
Sauder School of Business > University of British Columbia
COMM 471 Financial Management
This course undertakes in-depth study of specific financial decisions and events that are important in the life of a corporation. The objective is to help the student develop an understanding of the underlying economic issues, and to gain experience applying empirical and theoretical tools. The course builds on the foundation provided by COMM 37
Sauder School of Business > University of British Columbia
COMM 459 Financial Statement Analysis
The primary objective of this course is to help you develop the analytical skills with which to evaluate a company’s financial performance. The valuation framework, information quality issues, and several application-related topics will be thoroughly analyzed. We will emphasize the role of financial statement data in valuation, using advanced problems and cases developed from and around actual financial statements. The material is designed for students who have little or no background in security analysis but a basic understanding of finance and financial accounting is required. It is also
Sauder School of Business > University of British Columbia
COMM 379 Introduction to Pensions and Insurance
Financial dimensions and institutional structure of the pension and insurance industry; calculation of annuities and other aspects of actuarial science based on probability distributions and asset returns. This course is suitable for students in mathematics who have taken basic finance and for commerce students in finance, accounting and related areas.
Sauder School of Business > University of British Columbia
BAAC 501 Financial Statement Analysis I
Prerequisite
BAAC 500 or a prior course in financial accounting approved by the instructor.
The focus of this course is on using the information contained in financial statements to evaluate a firm's profitability and risk. Topics covered:
relative role of earnings and cash flow;
understanding financial disclosure and its link to events within the firm;
options available to management to manipulate accounting numbers;
modifying accounting numbers for comparison;
incorporating financial information that is typically excluded from financial statements.
Sauder School of Business > University of British Columbia
BAAC 501 Financial Statement Analysis I
Prerequisite
BAAC 500 or a prior course in financial accounting approved by the instructor.
The focus of this course is on using the information contained in financial statements to evaluate a firm's profitability and risk. Topics covered:
relative role of earnings and cash flow;
understanding financial disclosure and its link to events within the firm;
options available to management to manipulate accounting numbers;
modifying accounting numbers for comparison;
incorporating financial information that is typically excluded from financial statements.
Sauder School of Business > University of British Columbia
COMM 354 Cost Accounting
This course is a continuation of COMM 294. It explores more deeply the reporting and analysis of costs in the management of the firm. While both the Decision-Facilitating Role and Decision-Influencing Role are considered in COMM 354 and 454, the primary focus in COMM 354 is one the decision-faciliating role of management accounting. The objective of the course is to help you develop the tools you need to find and analyze the relevant data necessary to make good business decisions.
Sauder School of Business > University of British Columbia
BAAC 500 Financial Reporting
Prerequisite
MBA Core
Accounting is a system for measuring and communicating the outcomes of business activities. The focus of financial accounting is the preparation of accounting reports by individuals within a firm for individuals outside the firm. The purpose of the course is to:
provide the student with a basic understanding of the concepts, principles, and economic motivations underlying financial accounting practices;
provide the student with the technical tools and references to analyze how a particular transaction affects a firm's financial statements;
make the student comfortable with financial data;
make the student aware of the
Sauder School of Business > University of British Columbia
BAAC 500 Financial Reporting
Prerequisite
MBA Core
Accounting is a system for measuring and communicating the outcomes of business activities. The focus of financial accounting is the preparation of accounting reports by individuals within a firm for individuals outside the firm. The purpose of the course is to:
provide the student with a basic understanding of the concepts, principles, and economic motivations underlying financial accounting practices;
provide the student with the technical tools and references to analyze how a particular transaction affects a firm's financial statements;
make the student comfortable with financial data;
make the student aware of the
Sauder School of Business > University of British Columbia
COMM 472 Quantitative Analysis of Financial Decisions
In this course we will apply quantitative techniques to practical financial applications. Topics may include:
Understanding the dynamic properties of returns and implications for portfolio choice;
Simulation techniques;
Using the CAPM and APT to determine discount rates;
Fund performance evaluation;
Estimating free cashflows and determining their values;
Understanding the dynamic properties of volatility and implications for option pricing.
Sauder School of Business > University of British Columbia
COMM 444 Air Transportation
Air Transportation Management and Policy draws on all the disciplines of business – including finance, accounting, economics, policy, human resources, marketing, operational science, strategic planning – and applies them to the extremely dynamic and challenging world of aviation. From this, the student sharpens their management skills and is better prepared for whatever industry their future career(s) may be.
Sauder School of Business > University of British Columbia
COMM 473 Business Finance
COMM 473 introduces a variety of financial topics to non-Commerce students. This course covers two main areas:
In the first part of the course, we will develop a general understanding of financial markets. We will explore the characteristics of risk-free securities (bonds) and risky securities (stocks), discuss how to calculate the value of these assets, and look at the relation of risk and return.
The second part of the course deals with the role of a financial manager of a firm. We will discuss several responsibilities of this manager. These responsibilities
Sauder School of Business > University of British Columbia
COMM 376 Financial Institutions I
This course introduces the role of banks and financial institutions within the general financial markets and macro-economy. Both macro- and micro aspects of banking are emphasized. Topics to be covered are:
Overview of a financial system
Money and inflation
Basic concept of interest rates and the term structure
Determination of equilibrium interest rates
Implementation of monetary policy
Coping with interest rate risk (traditional approach)
Hedging interest rate risk (modern approach)
Introduction to interest rate products (options, caps, floors, swap, forwards and futures)
A detailed course schedule with required readings is delivered at the first meeting. Lecture materials
Sauder School of Business > University of British Columbia
COMM 454 Accounting for Management Control and Incentives
Accounting information has two major roles in its support of management: decision-facilitating role and decision-influencing role.
While we consider a number of specific management accounting techniques, it is important that you develop a conceptual basis for selecting the "best" management accounting system for the organization in which it is to be used. Management accountants are not constrained by accounting policies set by standards boards, nor are they limited to using "accounting data". A management accountant is free to choose which ever system will best accomplish the
Bachelor of Commerce Program Requirements
We have recently changed our Bachelor of Commerce (BCom) program requirements.
Current BCom Student
or
Pre-Commerce/Transfer Student Started Year One¹ program requirements Prior to September 2006
Admitted to BCom at UBC
Year One September 2006 or later
Year Two September 2007 or later
Year Three September 2008 o
Sauder School of Business > University of British Columbia
COMM 371 Theory of Finance
This course undertakes in-depth study of specific financial decisions and events that are important in the life of a corporation. The objective is to help the student develop an understanding of the underlying economic issues, and to gain experience applying empirical and theoretical tools. The course builds on the foundation provided by Commerce 397. The course balances theoretical content and practical applications by using several case-studies that are useful for real-life decisions you may need to make. The basic topics are working capital management and financial planning, valuation
Sauder School of Business > University of British Columbia
COHR 303 Recruiting and Selection
Organizations increasingly recognize that the quality of human resources that organizations retain influences organizational effectiveness. This course introduces the policies, activities, and practices for locating, attracting and selecting the right employee for organizations.
Sauder School of Business > University of British Columbia
COHR 434 Employment Law B
This course will examine some of the legal principles that, to an ever-increasing extent, govern the employer-employee relationship.
Learning Objectives:
Acquire a comprehensive understanding of individual employment rights.
Develop an analytical framework for understanding how infractions of these rights are resolved.
Sauder School of Business > University of British Columbia
COHR 301 Business and Management Values
Balancing organizational, personal, and community interests in a global economy. In addition to standard management textbooks and readings, the class will draw from the work of poets, fiction writers, essayists, and social critics.
Sauder School of Business > University of British Columbia
COMM 355 Income Taxation
The objective of the course is to introduce students to the Income Tax Act (Canada). Students will learn fundamental tax principles, as well as, developing a familiarity in using the Income Tax Act and other tax research tools. Topics will include, but not limited to, sources of income computing income for tax purposes, as well as, other tax issues.