S988-43
SIMON FRASER UNIVERSITY
1^1
MEMORANDUM
To: ?
Senate
?
From: J.W.G. Ivany
?
Chair, SCAP
Subject: Faculty of Business Administration Date: November 17, 1988
Curriculum Revisions
Action undertaken by the Senate Committee on Academic Planning/Senate
Committee on Undergraduate Studies gives rise to the following motion:
Motion:
that Senate approve and recommend approval to the Board of
Governors curriculum revisions in the Faculty of Business
Administration as set forth in S.88-43 including
1)
Changes in the Accounting Concentration with the
following new courses:
BUS 329-3 Income Taxation for Business Decision-Making
BUS 420-3 Advanced Accounting
BUS 426-3 Auditing Concepts and Methods
BUS 427-3 Seminar in International Accounting
and
2)
New course
BUS 237-3 Introduction to Computers and Information
Systems in Business
and
3)
Changes to the curriculum in the Organizational Behavior
Concentration and the curriculum in the Finance
Concentration
is
L
FBA-SCUS 88-5
?
Accountin& Concentration -
The FBAUCC, at a meeting on July 27, 1988, approved proposed
changes in the Accounting concentration. The changes to the
curriculum include the following items:
1.
BUS 321 Financial Accounting: Equities:
modification of course
?
content and reduction in
credit hours from 4 to 3.
2.
The addition of four new courses:
BUS 329-3 Income Taxation For Business Decision-
Making
BUS 420-3 Advanced Accounting
BUS 426-3 Auditing Concepts and Methods
BUS 427-3 Seminar in International Accounting
3.
A change in concentration requirements:
From:
Required Lower Division Courses
BUS 251-3 FInancial Accounting I
BUS 252-3 Financial Accounting II
.
Required Upper
BUS 324-3
plus at least
one of which must
BUS 320-3
BUS 321-4
BUS 337-3
BUS 421-3
BUS 424-3
BUS 428-3
To:
Division Courses
Managerial Accounting I
three of the following courses, at least
be in the 400 division:
Financial Accounting: Assets
Financial Accounting: Equities
Management Information Systems I
Accounting Theory
Managerial Accounting
Management Information Systems II
Required Lower
Division Courses
BUS 251-3 FInancial Accounting I
BUS 252-3 Financial Accounting II
Required Upper Division Courses
US 324-3
Managerial Accounting I
Plus
at least three of the following courses, at least one of which
must be in the 400 division:
BUS 320-3
Financial Accounting: Assets
BUS 321-3
Financial Accounting: Equities
BUS 329-3
Taxation for Business Decision-flaking
BUS 420-3
Advanced Accounting
BUS 421-3
Accounting Theory
BUS 424-3
Managerial Accounting
BUS 426-3
Additing Concepts and Methods
BUS 427-3
Seminar in International Accounting
4. Change in prerequisite for BUS 252-3 (Financial Accounting H)
from BUS 251 and 30 credit hours
to
BUS 237, BUS 251, and 30
credit hours.
Rationale:
One of the objectives of the curriCiflum proposals is to develop a
comprehensive Financial Accounting package by reali gni rig and expanding
material that is currently contained in two existing courses, BUS
320
and
BUS 321 . The refinement is motivated by the increasing complexity
associated with the more advanced areas of accounting such as leases,
pensions, foreign currency translation, and business combinations. The
proposal consists of a three course sequence: BUS 320
(Financial
Accounting: Assets),
BUS 321
(Financial Accounting: Equities)
and
BUS 120
(Advanced Accounting),
and represents an increase in credit
hours from seven to nine. It is felt that this package will more adequately
address student needs and provide for the exposure necessary to master
issues in financial accounting.
As proposed, BUS 320 and BUS 321 will provide for coverage of areas
commonly considered to be in the intermediate accounting domain. This will
involve virtually no change in BUS 320, however, the content of BUS 321
will be altered. Approximately twenty-five percent of the more advanced
material will be removed from BUS 321 (specifically, the topic of
consolidation) and incorporated (with additional material) into a new
Advanced Accounting course(BUS 420). The addition of BUS 420 will allow
for an indepth coverage of the more complex areas of financial accounting,
such as business combinations and foreign currency translation.
Consideration of these topics in an advanced course is consistent with the
vast majority of North American university programs.
The material in this three course sequence is the core material that is
necessary to proceed
-
to professional level study. The sequence also is
consistent with data reported in the most recent comprehensive survey of
accounting programs in Canada (F3eechy,
T., L/nivers/tyAcciiuntingtqrarns
/nCanaifo/nntoryonilne/ysis 1950).
Beechy reports that 82 of
business undergraduate programs include
-
three or more courses in the
intermediate-advanced accounting sequence.
A second objective of the curriculum proposals is to correct areas of
conspicuous weaknesses in our Accounting program. BUS 329 -3
Income
Taxation for Business Decision-Making
and BUS 426-3
Audit:inq
Concepts and Methods
are two new courses designed for this purpose.
Beechy (1960) reports that 85 of business undergraduate programs include
one or more courses in auditing. (The average number of auditing courses in
those programs was 1.62). The role of auditing In our society has grown
dramatically in both the private and public sectors. Statistical applications
and computer technology
-
have served to add rigour to the subject and today,
the subject is one that students and professional bodies expect to be
covered in
an
integrated accounting program. A new course, Bus 426-3
(Auditing Concepts and Methods)
is proposed so that this expectation
. may he met. The accounting area also has hired a faculty member whose
experience in the field and whose research interests fit with the demands
of this course and allow it to be offered on a regular basis. (Previously,
Auditing has been offered as a special topics course).
A second new course, 6115 329-3
(Income Taxation for Business
Decision-flaking)
is proposed to address a second area of weakness in the
current curriculum. Beechy (1980) reports 90% of Canadian undergraduate
programs in business offer one or more tax courses. (The overage number is
1.7). Income tax, obviously, is a pervasive factor in many business
decisions. With the introduction of this course it is the Faculty's intent to
correct existing deficiencies in what is perceived to be a core element of
the accounting curriculum.
The proposed new course BUS 427-3
(Seminar in International
Accounting)
is an initiative that is perceived to be consistent with moves
within the Faculty of Business Administration and within the University to
internationalize the curriculum. A recent study commissioned by AACSB
identified six areas in the typical Business undergraduate curriculum that
are "undernourished". One of these areas was the "International Dimension".
•
?
This Faculty, as part of its strategy, seeks to incorporate (where
appropriate) a more global perspective in many areas of its curriculum. A
seminar in International Accounting has been offered as a special topics
course for a number of years and it is now proposed to offer this course as a
regular part of the Accounting curriculum.
The proposed change in requirements for students concentrating in
Accounting reflects the addition (if approved) of the four new upper level
courses.
The proposed change in prerequisites for BUS 252 Financial Accounting II,
reflects changes made in another area of the curriculum, specifically the
addition of BUS 237 Introduction to Computers and Information Systems in
Business as a lower level requirement for all declared majors. The new BUS
237, in part, deals with the development and use of computer software
applications. This component of BUS 237 will be drawn upon extensively in
the delivery of BUS 252 and will provide students with a basic business
computing competency necessary for completing required lab work.
0
SENATE
COMMITTEE ON UNDERGRADUATE STUDIES
..
NEW COURSE PROPOSAL FORM
Department Business Administration
.1. Calendar Information
Abbreviation
CO(1C ?
BUS ?
Course Number:
?
329 ?
Credit hours: 3 ?
Vector:
3-0-0
Title
of
Course: INCOME TAXATION FOR BUSINESS DECISION-MAKING
Calendar Description of Course:
An examination of the underlying principles, concepts and methodology of income taxation
in Canada, with emphasis upon the use of current reference sources. The course focus
will be upon business taxation.
Nature
of
Course
?
Lecture
Prerequisites
(or
special instructions):
BUS 320
or permission of Faculty
What course
(courses),
if any,
is
being dropped from the calendar if this course
is
approved: ?
None
2. ScheduUn
flow
frequently
will
the course be offered? ?
Three times a year.
Semester
In
which the course
will
first be offered? ?
1989-3
Which
of
your present faculty
would be available
to make
the
proposed offering
possible? ?
T. Brown; C. imby
••
Objectives of the Course
Income tax impact is a significant factor in most major business decisions. Income
tax is also a fundamental area of accounting education required of all accounting students
by professional associations. The purpose of this course is to introduce the student to th
diverse and pervasive range of topics entailed by the subject and the research resources
available.
'I.
-
Budgetary and Space Requirements (for information only)
What additional resources
will
be required in the following areas:
Faculty
Staff ?
-
Library ?
Current resources are adequate.
Audio
V
isualCurrent facilities are sufficient.
Space ?
Current resources are adequate.
Equipment ?
-
5.
Dare:
Depa
r tinen t
C1i1
I
r an
t)e(n -
Chairman,
L
SCUS
•
SCUS 73-3
1
0b:- When completing this form, for instructions see Memorandum SCUS 73-34a.
Attach course outline).
(2 of 7)
COIJRSEOUTLTNE WITH APPROXTMATE
?
0
LECTURE
HOURS ?
TOPIC
3 TAX PIIII.OSOPIIY. ThEORY, METIIODOLOCY AND PRACTICE, including: The Objectives
of Taxation; The Meaning of 'Tax' and 'Income Tax'; Marginal., Average and
Effective Rates; Linear, Progressive and Regressive
Taxes;
History of Income
Taxation in Canada; The Relative Significance of Income Taxation in the Tax
Base; Equity and Efficiency Trade-Offs in Selection and Incidence; Revenue
Sharing Agreements; Direct and Indirect Taxation; Liability and Self
Assessment; Avoidance and Evasion; Tax Administration and Enforcement; The
Act, Regulations and Itars; Interpretations,; Statutory and Common Law
Foundations; Reference Sources.
PASTEFFORTS AT TAX REFORM (a) Carter Commission and (b) The 1971. Reform;.
4 TAXATION OF INDIVIDUALS, including: Income For Tax Purposes, Taxable Income,
Taxes and Tax Credits; Tax Shelters; Identification of Aspects of Individual
Taxation Which Have Business Implications, e.g., Pensions, Stock Options,
Dividends, Deferred Income Plans, Etc.
18 TAXATION OF CORPORATE TNCOME. CAPITAL CAINS AND DISTRIBUTIONS, including:
Business Income; Property Income; Other Income and Deductions; Relationships
to Accounting Income; Capital Cost Allowances; Eligible Capital Properties;
Capital Gains; Taxable Income; Taxes; Losses; Tax Credits; Integration and
Dividends.
1 ?
MTD-TERMjQM1jjjflQji.
4 ?
TAXATION OF CORPORATE STRUCTURES, thciuding: . Sole Proprietorship;
Partnerships; Corporate Partnerships; Canadian Controlled Private
Corporations; Distributing Corporations; Manufacturing; Small Business;
Venture Corporations; Associative Relationships.
2
?
OV
ERWEW of: ?
Amalgamations; Reorganizations; Bankruptcy and Rece ivershi p;.
Some Tax Considerations of Corporate Finance.
1
?
SURVEY OF TAXATION OF RESOURCE INDUSTRIES: 01.1 and Gas, Mining and Lumber
Companies.
1.
?
FORETCN_TAXES AND TAX TREATIES
1. ?
LTRRARY_RESEARCH ASSIGNMENT ON TAXATION OF NON-RESIDENTS.
NATURE AND CONTENT OF
'P.2
TAX RETURN AND SUPPORTING SCHEDULES.
2
?
LAX REFORM: 1987, 1988 and the future.
SENATE COMMITTEE ON UNDERGRADUATE STUDIES
?
NEW COURSE PROPOSAL FORM
1.
Calendar Information ?
Department
Business
Administral
Abbreviation Code: BUS
?
Course Number:
?
420
?
Credit Hours:
3 ?
Vector: 3/0
Title of Course:
?
Advanced Accounting
Calendar Description of Course:
In-depth coverage of advanced accounting topics, specifically issues relating I
business combinations and foreign currency. Consideration is also given to the
interpretation and analysis of Financial Statements.
Nature
of Course Lecture
Prerequisites (or special instructions):
BUS 321
What
course (courses),
if
any, is being dropped from the calendar
if
this course is
approved:
none
2.
Scheduling
flow
frequently will the course be offered? 4 - 6
times
per year
Semester in which the course will first be offered? 90-1
Which of your present faculty would be available to make the proposed offering
possible?
?
Cheung, Clarkson, Brown
• ?
3. objectives of
the
Course
-
to consider accounting issues relating to the business combinations and forei
currency
-
to discuss the interpretation and analysis of Financial Statements
4. Budgetary and Space Requirements (for information only)
What
additional resources will be required in the following areas:
Faculty ?
none
Staff
?
flOflC
Library ?
none
Audio
Visual
none
Space ?
none
Equipment
S.
A1roval
Da
te
: ?
e
"i
Dc^par
l tnf
ent
Chairman De
Chairman, SCUS
SCUS 73-34b:- (When completing this form, for instructions see Memorandum SCUS 73-34a.
Attach
course outline).
.
COURSE OUTLINE
Course: BUS
420
Title: Advanced Accounting
Required Texts: Beechy, T., Canadian Advanced Accounting, (Holt, Rinehart, & Winston)
Outline
II
of weeks
topic
readings
7.5
Consolidations
Introduction to consolidations
ch.
6,7,8
Minority interest
ch.
9
Intercompany transactions
ch.
8,9,10,1
Preference holdings
ch.
12
Change in % holding
ch.
12
Consolidated SCFP
ch. 10
Purchase vs pooling
ch. 13
Joint ventures
ch.
9
2.5
Foreign Currency
Foreign currency transactions
ch.
16
hedging
ch. 16
Foreign currency translation
ch. 17
Consolidations of translated statements
ch. 18
2.5
Interpretation and Analysis
Disclosure issues
ch.
1,2;
?
K::
Interim reports
ch.
1/i;
?
K:2
Segmented information
ch.
16
*
Financial statement analysis
K:
26
0.5 ?
Mid-term
*.
Kieso et al. ( see BUS 320 and BUS 321 outlines )
SENATE COMMITTEE ON UNDERCRADUATE
STUDIES
NEW COURSE PROPOSAL FORM
1.
Calendar Information
?
Department
Business Administration
Abbreviation Code
?
BUS ?
Course
Number:
?
426 ?
Credit Hours: I Vector:
?
0-3-0
Title of Course:
Auditing Concepts and Methods
Calendar
Description of Course:
A study of the conceptual foundations and the nature and purpose of the external audit
function. The course will also discuss some of the more recent developments in auditing
such as comprehensive auditing, computer auditing, and the use of statistical methodology
in auditing.
Nature of Course Seminar
Prerequisites (or special instructions)
BUEC 333; and co-requisite BUS 421; or permission of the Instructor
What course (courses), if any,
is being dropped from the calendar
if this course is
approved: ?
None
2.
Schedulln&
how frequently
will
the course
be
offered? ?
1-2
times per year
Semester in
which
the
course will first be offered? 1990-1
Which of your present faculty would be available to make the proposed offering
possible?
Professor C.E.N. Emby, J.K. Cheung, B. Fleischer
3.
Otjectives
of the
Course
- to enhance the student's knowledge of the theory and content ofauditing.
- to enable the student to perform the analysis, diagnosis, and evaluation of auditing
situations in which professional judgment is required.
-to help
the
student refine the skills needed to communicate the results of such analyses
and decisions to others.
4.
Bu dg
etary and Space Requirements (for information only)
What additional resources will be required in
the following areas:
Faculty ?
none
Staff ?
none
Library
?
none
Audio Visual
?
none
Space ?
none
Equipment ?
none
5.
Approval
Date:
?
- ?
Zl%^Zrfe
I
pir-
uiient Chairman ?
Chairman, SCUS
.
SCIJS 73-34b:-
(When
completing
this form, for instructions
see Memorandum SCIJS 73-34a.
Attach course outline).
A-i-?fl
S
Auditing Concepts and Methods
Calendar Description:
A study of the conceptual foundations and the nature and purpose of the external
audit function. The course will also discuss some of the more recent developments
in auditing such as comprehensive auditing, computer auditing, and the use of
statistical methodology in auditing.
co-requisite
(Seminar) Prerequisites: Bus 421/and Buec 333 or permission of the instructor.
outline:
the standard audit report, proposals for change
the environment of auditing
overview of the audit process
standard setting; professional jteIgment
risk and risk management
professional ethics; legal liability
statistical methods in auditing
computer auditing
comprehensive auditing
Possible Texts:
Anderson, R.J. (1984), The External Audit (2nd edition), Copp-Clark Pittrnan.
Carmichael, D.R. and Willingham, J.J. (1987), Auditing Concepts and Methods
(4th edition), McGraw-hill.
Johnson, A.P. (1980), Auditing Judgment: A Book Of Cases, Richard D. Irwin
Meigs, W.B., Whittington, O.R., Meigs, R.F., Lam, W.P. (1987), Principles
of Auditing (3rd Canadian edition), Richard D. Irwin.
Lemon, W.M., Arens, A.A., Loebbeke, J.K. (1987), Auditing: An Integrated
Approach (Canadian 4th edition), Prentice-hall.
Journals:
The Accounting Review
Accounting, Organizations and Society
Auditing: A Journal of Practice and Theory
CA Magazine
CGA Magazine
Contemporary Accounting Research
Journal of Accountancy
Journalof Accounting, Auditing, and Finances
Journal, of Accounting Research
.
SENATE COMMITTEE ON UNDERGRADUATE STUDIES
NEW COURSE PROPOSAL
1.
Calendar Information
?
Department ?
fljpçs Administration
Abbreviation Code: BUS - Course Number:
?
427 ?
Credit hours:
?
3 Vector: 0-3-0
Title of Course:
?
Seminar in International Accounting
Calendar
Identification
Description
and
of Course:
analysis of the conceptual, managerial, professional, institutional
and political issues of international accounting.
Nature of Course
?
Seminar
Prerequisites (or special instructions):
BUS 321 and BUS 324
What:
course (courses),
If any, is being dropped from the calendar if this course is
approvel ?
None
2.
Schedulin&
Plow frequently will the course he offered?.
?
Once per year
Semester In which the course will first be offered?
?
1989-3
Which of your present faculty would be available to make the proposed offering
possible?
?
Professor Z.E. Rebman-Huber
.
3. objectives of the Course
•
?
The objective of this course is to introduce students to the conceptual, managerial,
• ?
professional, institutional and political issues of international accounting. This includes
examining i) the socio-economic, political and cultural factors influencing accounting systei
ii) accounting problems associated with multinational corporations and iii) the national and
international organizations involved
in
international accounting policy making.
4.
j Bud
getary and Space Requirements (for Information only)
What additional resources will be required in the following areas:
Faculty none
Staff ?
none
Library
Additional books and appropriate journals such as "International Accounting t3ulleti
Audio Visual none
Space
?
none
Equipment ?
none
5.
Approval
;• IIi ?
/ //
?
,7,
—7
:E
zL
l)epu twent Chairman
?
Dean
?
Chairman, SCUS
W
cus
73-341):-
(When completing this form, for instructions see Memorandum SCUS 73-311a.
ttach course outline).
o
SEMINAR IN INTERNATIONAl.. ACCOUNTING
?
0
Calender Description:
Ident:ifiCatlon and aria
lyfiis
of the conceptual., managertal,
professional, instituti
o n al
and political issues of
International account
ing
-
(Seminar) prerequist it:es:
Bus 321 and Bus 324 (latter may
be
taken concurrently)
Out: 11 ne
Overview of international accounting issues.
Conceptual problems In Int:ernatiOflal accounting
coinaparat: l
y
e financial. account:1 nq systems
Int:ernatloflal standards and orqanizat:10fl5
Accounti
ng
problems associated with mult: i nat: I onal
corpora t: Ions.
_measnrement:/di5ci05I
?
tradeoffs
--compliance wI lb fi
nanc
ial reporting, In var Ions count; r I es
--transfer pricing In mult:inal.LOnal. corporations
Accounting
--taxation issues
problems associated with the globalization of
financial markets
--foreign exchange accounting.
--inflation accountInq
--consolidations
Auditing in an int,ernat:ional environment
International managerial accounting
--performance evaluation
--central
izat
i on
versus decentralization
Possible Texts:
J. Ar pan and E. Radebauçjh,
. )
....
pt:cxiiiU.°.
p1
....
ccg.'tn
...t....pg ,
j
.
ti nUo
..al tnerpr
.....,.,
(2nd Ed. ) , somerset:, NJ: .John
Wiley and sons, 1tJII.
• Cho I and 0. Mud. icr
,
I.ptx.np
..
U..c?n?1..
.
L..Ac.c91!n..I...
.
pg, Enq.I ewood
Cliffs, NJ: Prentice-Uali, 1984.
• Cho i and C. Mueller, [rorliji; ...
.
o.f
......
.
Ln.l;.e.
Account:iptfl.Jfl.........
.
Qi91.Y.,
Ann Arbor, Ml: UHf Reserach Pres.,;,
198
5.
T. Evan, M. Taylor and 0. tIol.zman,
5...
t,.Lfli..LLQfl?k1
...........
c.mi.nt.
no.
?
New York,
NY:
Macmillan,
1985.
C. Nobes and R. Parker, (pp
?
jj.yIffi:. .nitona...1....
1C.C(
...
IiJjti,..
2.tt& !d ., Dedd ingt:on, U.K : Phi lip Alan Publishers, 1985
FACULTY OF BUSINESS ADMINISTRATION
?
OCTOBER 1988
?
SIMON FRASER UNIVERSITY
.
??
PROPOSAL FOR AN INTRODUCTORY
MANAGEMENT INFORMATION SYSTEMS COURSE
u5 Z3
INTRODUCTION
In response to a demand by the business community for business
administration graduates who are informed business users of
computers, to an ever more heavy demand by students for
Management Information Systems (MIS) courses, and to a general
agreement by Business Administration faculty members that all
business students should have relevant computing literacy early
in their academic careers, we present a proposal for an
introductory MIS course. The proposed course, compulsory for all
potential students in Business Administration, will ensure that
our students become informed business users of computers before
they take any advanced courses in the Faculty. The content and
emphasis of the course will conform with current guidelines and
practice in the American Assembly of Collegiate Schools of
Business (AACSB) accredited schools.
THE PROPOSED COURSE
In recent years considerable time and effort has been devoted to
defining curriculum standards for the subject of information
. systems. Such standards are both very important and exceedingly
difficult to maintain in the face of rapidly changing technology
to support the business arena. Several organizations have
developed guidelines, however, and the goal of the proposed
introductory MIS course is to conform with and support these
guidelines.
The AACSB guidelines suggest that students obtain a basic
understanding of "management information systems including
computer applications."
The Data Processing Management Association (DPMA) recommends
that the purpose of an introductory information systems course
be to "place emphasis on computer requirements in organizations,
history, hardware functions, programming, systems development,
and computer operations."
In a recent (1988) survey of AACSB accredited schools,
OR/MS
Toda)
magazine found that whi-le there was no overall agreement
on the specifics to be included in a core Business Information
Systems course, 82% covered a programming language, 82% covered
application software packages, and 83% covered Systems / Data
Processing. A 3 unit lower level course is typical, with
coverage extended to all of the above areas (59% of the schools
have a core course covering all 3 areas). Moreover 87% olf such
courses are taught by a department within the School of Business
(typically "Management Science" or "Information Systems"), while
only 13% are taught by a department outside the business school.
Business Administration 237
?
Proposal
?
Page :2
.
In order to accommodate the needs of our business admini-stration
students for fundamental literacy requirements in the program,
streaming for our co-operative programs, and future curriculum
development in MIS, we propose the following:
1.
That, effective 89-3, Computing 100 no longer be ,a 'lower
division requirement for the major,, joint major, nor honors
program in the Faculty of Business Administration.
2.
That, effective 89-3, a new course entitled "Introduction to
Computers and Information Systems in Business" be added at the
200 level (numbered BUS237), and that this course be a lower
division requirement for major, joint major, and honors -programs
in the Faculty of 'Business
:
Admini'stration. The corequisite for
BUS237 will be BUS251.
As well as providing a business oriented coverage cf computing
and information systems material., the proposed course 'would
place heavy tutorial emphasis upon business' related uses of
microcomputers (including word processing, data base management,
spreadsheet applications, communications technology and
applications, and graphics),-and would include -an i-ntroduction
to computer programming via some microcomputer based exercises
in structured BASIC. Placement of the proposed course at the 200
level as a lower division requirement would provide our students
with *the required business computing perspective before taking
advanced courses, 'and would additionally -ensure the -computing
competency of our cooperative students before they commence a
work term.
A proposed course outline and list of current textbooks under
consideration for this course is attached. This list of course
books reflects the overwhelming practice o'f offering such a
course. These books are available for inspection to verify that
the-enclosed outline conforms to standard .pract ice in Schools of
Business Admini-stration.
0
Simon Fraser University
?
Memorandum
To .....
.
.
J9go.
?
From .
James J.Weinkam
nderg1 uat
q Program.
?
to
?
Prqgram.
Subject ?
..................................
?
Date . . §/.
1.0j26
We have carefully examined the revised course proposal for BUS 237 and the other materials which accompanied
your memo of October 24. The revised proposal addresses all of the concerns that we had raised in my memo of
October 15, and the School ofmputing Science has no objection to the proposal going forward in its present
form. We note that the proposal includes a one week tutorial segment on BASIC programming. We feel that
this is not unreasonable in the context of the entire course, but we would be concerned if this aspect of the course
were expanded.
fl
0
SIMON FRASER UNIVERSITY
FACULTY OF BUSINESS ADMINISTRATION
PROPOSED COURSE OUTLINE BUS237-3
INTRODUCTION TO COMPUTERS AND INFORMATION
SYSTEMS
?
IN BUSINESS
COREQUISITE: BUS251. Students may
not
receive credit for both
BUS 237 and BUS 337.
WEEK
Introduction to computers and information systems
?
in ?
business administration
?
2 ?
Computer hardware overview
Basics: a computer system
Microcomputer systems
Mainframes and other systems : a user's view
?
3 ?
Computer software overview
System software
Functions, alternatives, issues
Application software
Making the computer work for you
Programming languages
The different ways of communicating with the
computer
?
4-5
?
Information system applications
Types of information systems
Transaction processing systems
Management information systems
Decision support systems
Expert systems, Artificial Intelligence
Information systems in accounting and finance.
Information systems in marketing, production/operations,
and personnel.
?
6 ?
Automated office systems.
Support for office functions
OA technology
The state of the art
?
7 ?
Midterm examination
8-9 Data issues in business information systems
Mass data storage: concepts and issues
Data organization and file processing
Traditional transaction processing systems
DBMS applications
Flexible access to data
?
10
?
Data communication concepts and applications
Introduction to communications hardware and software
Using a network
Changes in the workplace afforded by data communication
.
S
S
SENATE COMMITTEE ON UNDERGRADUATE STUDIES
?
NEW COURSE PROPOSAL FORM
101 .
Calendar Information ?
Department
Business Administration
Abbreviation Code:
BUS ?
Course Number:
237 ?
Credit Hours:
?
3
Vector:
2-1-0?
Title of Course:
INTRODUCTION TO COMPUTERS AND INFORMATION
SYSTEMS IN BUSINESS
Calendar Description of Course:
An
introduction to computer based information systems and to their applications in
business, including a discussion of issues involved in the use of information systems
by management. The course also provides hands on tutorial experience
in
the use
of compjjtrs, with particular emphasis
on
business applications of micro computers.
Nature
01
t.ourse
Prerequisites (or special instructions):
Co-requisite BUS 251.
Students may not receive credit for both Bus 237 and Bus 337.
What course (courses), if any, is being dropped from the calendar if this course is
approved:
2. Scheduling
How frequently will the course be offered?
?
Five (5) times a year
Semester in which the course will first be offered?
89-3
Which of your present faculty would be available to make the proposed offering
possible?
Drew Parker, Art Warburton
3.
Objectives of the Course
To provide a business oriented introduction to the concepts and use of computer based
information systems and to the corresponding technological, managerial and social
issues. This course will provide the minimum degree of computer competency required
of a current Business Administration student.
4.
Budgetary and Space Requirements (for information only)
What additional resources will be required in the following areas:
Faculty ?
)
Staff ?
- Increase
in scheduled computer laboratory hours.
Library
?
-
Additional T.A. 's for labs.
Audio Visual
Space ? )
Equipment
5.
Approval
Date:
41I.P.
Z-
?
t-/ ?/r/
?
-__________________
• ••/
?
tz
DeptttIe'nt Chairman
?
Dean
?
Chairman, SCUS
;CUS 73-34b:- (When completing this form, for instructions see Memorandum SCUS 73-34a.
ttach course outline).
?
11-12 ?
Overview of information system development and management
Development
Traditional system development life cycle
Prototypi ng
User management involvement
The trend to end user computing; "user power"
Systems analysis and design tools
Management
Impact of computers on management
Centralization or decentralization?
Information systems planning within a corporate
framework
Information system performance
What went wrong?
Acquisition
Evaluation of hardware, software, and support
?
Selecting a microcomputer system
?
13 ?
Security, ethical issues, trends
Security
Of systems
Of data
Procedures and practice
Privacy
Rights
Issues in the computer world
Management responsibilities and perspectives
Current directions and the future
TUTORIALS
(13 one hour tutorials)
Weeks ?
Topic Covered
2
?
Computing facilities at SFU
2 ?
Using microcomputers and DOS
2
?
Word Processing
2 ?
Spreadsheets
1
?
Graphics
1 ?
Data Base Management
1 ?
Data Communications
1 ?
Integrated Application Software and Functions
1 ?
Introduction to Basic
E
C!AP3c ?
To
FFJA-SCUS 00 -i ?
Organizational Behaviour Concentration
rr
A S 14
?
- A ?
- -
£ -----------------------
approved
- - - - ?
- ?
-
irui roiuLL, tn
i rritttiug ui; NuYeinbr 2j,
19o7,
ôppiuved proposed changes
in the Organizational Behaviour concentration.
From:
Required:
Bus 372-3 MIcro Perspectives on Organizations
Bus 374-3 Macro Perspectives on Organizations
In addition the student must complete one of the following three
streams:
a)
Industrial Relations Stream
Duec 384-3 Industrial Relations
Buec 385-3 Collective Bargaining
b)
Personnel Stream
Bus 48 1-3 Personnel Management I - Manpower Planning and
Staffing Decisions
Bus 482-3
Personnel Management II - Reward Systems and
• ?
Employee Development
c)
Organizational Development Stream
Bus 487-3 Organizational Development and Change
and at least one of the following:
Bus 483-3 Organizations and Careers
Bus 488-3 Human Relations in Business
To:
Required:
Bus 372-3 Micro Perspectives on Organizations
Bus 374-3 Macro Perspectives on Organizations
and at least three of the following:
Duec 354-3 Industrial Relations
Buec 355-3 Collective Bargaining
Bus 401-3 Personnel Management I: Manpower Planning and
Staffing Decisions
Bus '182-3 Personnel Management II: Reward Systems and
Employee Development
Bus 453-3 Organizations and Careers
Bus 487-3 Organizational Development and Change
Bus 488-3 Human Relations in Business
Rationale:
There are several benefits to the new design. It is easier for students to
understand and it is a more reasonable schedule for students to complete.
Notwithstanding the four (or more) unique dimensions of the 05 area (eg.
micro, macro, personnel, IR, OD, etc.), the proposed design is more
consistent with the "generalist" philosophy of our undergraduate program.
It allows students to take courses in their specific area of interest (such as
industrial relations), yet, also requires completion of one course in another
05 specialty as well as the two core 05 courses.
.
9
0C1A3Es
FDA-SCUS 08-2
?
T(D•
Finance Concentration
The FBAUCC, at a meeting on June 29, 1988, approved proposed changes in
the Finance concentration:
From:
Required:
?
Bus 312-4 Business Finance
Bus 315-4 Investments
Bus 413-4 Financial Management
and at least one of th
Econ 310-3
Econ 445-3
To:
Required: Bus 312-4
Bus 315-4
Bus 413-4
Bus 416-3
following:
Money and Banking
International Finance
Business Finance
Investments
Financial Management
Investment Analysis
. ?
and at least one of the following:
Econ 310-3 Money and Banking
Econ 445-3 International Finance
Rationale:
The reason for adding Bus 416 to the required list is that some of the more
advanced material has been taken out of the Bus 315 course, reserving it for
treatment in more depth in Bus 416. Material not previously offered, and
familiarization with micro-computer applications in Finance are included in
the new course as well. The revised concentration will allow for a two
course sequence in Investment Analysis as well as a two course sequence in
Corporate Financial Mangement (Bus 312 and Bus 413).
The Finance group discussed the possibility of dropping either or both of
Econ 31001 Econ 445 from the list of required additional courses. It was
decided that familiarity with one of these topics (there is some overlap
between them) would provide a useful market perspective from which to
view the role of Finance in the economy.
0
SENATE COMMITTEE ON UNDERGRADUATE STUDIES
CHANGE IN CREDIT HOURS
& CALENDAR DESCRIPTION
Department
Business Administration
Crit
Neko
Hours: 3
?
Vector:
21110
Fo,vre.r
oS
Calendar Description of Course:
In-depth coverage of accounting methods, problems, and limitations associated
with liabilities and owners' equity. An introduction to the unique aspects and
issues of accounting for Not-for-Profit organizations will also be provided.
Nature ot Course
Prerequisites (or special instructions):
?
BUS
320,
(,D ?
%'s
What course (courses), if any, is being dropped from the calendar if this course is
approved: ?
none
2. Scheduling
How frequently will the course be offered?
4 -
6
times per year
Semester in which the course will first be offered? 89-3
Which of your present faculty would be available to make the proposed offering
possible? ?
Cheung, Brown
• 3. Objectives of the Course
-
to examine specific issues relating to owners' equity
- to briefly expose students to unique issues and aspects of accounting for
Not-for-Profit organizations
4. Budgetary and Space Requirements (for information only)
What additional resources will be required in the following areas:
NEW COURSE PROPOSAL FORM
S
1. Calendar Information
Abbreviation Code: ?
BUS ?
Course Number:
?
321
Title of Course: ?
Financial Accounting: Equities
Faculty ?
none
Staff ?
none
Library ?
none
Audio Visual
none
Space ?
none
Equipment ?
none
5. Approval
Date:
Department Chairman
4,1
3 /t
( ?
.
?
Dean ?
Chairman, SCUS
SCUS 73-34b:- (When completing this form, for instructions see Memorandum SCUS 73-34a.
Attach course outline).
fl,'
COURSE OUTLINE-
Course: BUS 321
Title: Financial Accounting: Equities
Required Texts: Kieso, D., J. Weygandi, V. Irvine, and W. Si.1vester,
Intermediate
ACCOUnt ?
_Lig, 2
?
nil
Canadian Ed.., ( John Wiley
&
Sons )
Out] me:
I
of weeks
?
topic
4
?
Shareholders' equity
RA
?
Income 'tax allocation
1.5
?
Pensions
Leases
L i
?
Not-for-profit organizations
0.5
?
Mid-term
*
Ilcuike, Accounting for Nonprofit Organizations, ( Wadsworth )
ch. 15,16,7
handouts
ch.20
handouts
ch. 21
handouts
ch. 22
handouts
*
Ilenke: 1,2,
3, 1, ,
5
handouts
40
CHANGE
IN
PREREQUISITES ONLY
SENATE COMMITTEE ON UNDERGRADUATE STUDIES
NEW COURSE PROPOSAL FORM
1. Calendar Information
Abbreviation Code: BUS
?
Course Number: ?
252
Title of Course: FINANCIAL ACCOUNTING II
Calendar Description of Course:
NO CHANGE
Department
Business Administration
Credit Hours: 3
?
Vector: 2-1-0
This is only a prerequisite change
Nature of Course
Prerequisites (or special instructions):
BUS 251 and 237 and 30 credit hours
What course (courses), if any, is being dropped from the calendar if this course is
approved: ?
N/A
2. Scheduling
How frequently will the course be offered? ?
NO
Semester in which the course will first be offered?
?
(
CHANGI
Which of your present faculty would be available to make the proposed offering
possible?
3.
Objectives of the Course
?
This is a change in calendar listing of prerequisite only.
No change. Former prerequisite 251 and 30 hours. Now 237 is corequisite with 251 so
becomes prerequisite for 252. And content of 237 necessary for accounting software
component
-
in 252.
4. Budgetary and Space Requirements (for information only)
What additional resources will be required in the following areas:
Faculty
Staff
?
N/A
Library
Audio Visual
Space
?
I
Equipment
5.
Approval
Date:
?
88-10-31
Department
T^l
man
?
Viva - n
- ?
9 ?
Chairman, SCUS
SCUS 73-34b:-- (When completing this form, for instructions see Memorandum SCUS 73-34a.
Attach course outline).
Arts 78-3
