Academic Calendar - 2020 ARCHIVE

Western University Academic Calendar. - 2020ARCHIVE
Brescia

Business Administration 2257

ACCOUNTING & BUSINESS ANALYSIS


Prerequisite for entry to Honours Business Administration. Course Divisions: (1) Financial Accounting - development of financial statements, and the assessment of their uses and limitations. (2) Business Analysis and Management Accounting - using case studies with an emphasis on smaller businesses, students learn various quantitative decision-making tools highlighted by an entrepreneurial feasibility study.

Prerequisite(s): Five courses at University level.

Extra Information: 3 lecture hours.

Course Weight: 1.00
Breadth: CATEGORY A i  
Subject Code: BUSINESS

This course is also offered at:

Western Main Campus Huron King's

This Course is Mentioned in the Following Calendar Pages:

Western Main Campus  Engineering Science 4466A/B - TECHNOLOGICAL ENTREPRENEURSHIP & INNOVATION
Western Main Campus  Geography 3464F/G - FINANCIAL FEASIBILITY OF URBAN DEVELOPMENTS
Brescia  Management and Organizational Studies 2227A/B - INTRODUCTION TO FINANCIAL ACCOUNTING
King's  Management and Organizational Studies 2227A/B - INTRODUCTION TO FINANCIAL ACCOUNTING
Brescia  Management and Organizational Studies 2228A/B - INTRODUCTION TO MANAGERIAL ACCOUNTING
King's  Management and Organizational Studies 2228A/B - INTRODUCTION TO MANAGERIAL ACCOUNTING
Brescia  Management and Organizational Studies 2229W/X - INTRODUCTION TO FINANCIAL AND MANAGERIAL ACCOUNTING
Brescia  Management and Organizational Studies 3250A/B - STARTING A BUSINESS OR SOCIAL ENTERPRISE
Brescia  Management and Organizational Studies 3260A/B - NONPROFIT FINANCIAL MANAGEMENT
Brescia  Management and Organizational Studies 3310A/B - FINANCE FOR MANAGEMENT AND ORGANIZATIONAL STUDIES
Huron  Management and Organizational Studies 3310A/B - FINANCE FOR MANAGEMENT AND ORGANIZATIONAL STUDIES
King's  Management and Organizational Studies 3310A/B - FINANCE FOR MANAGEMENT AND ORGANIZATIONAL STUDIES
Brescia  Management and Organizational Studies 3320A/B - MARKETING FOR MANAGEMENT AND ORGANIZATIONAL STUDIES
Huron  Management and Organizational Studies 3320A/B - MARKETING FOR MANAGEMENT AND ORGANIZATIONAL STUDIES
King's  Management and Organizational Studies 3320A/B - MARKETING FOR MANAGEMENT AND ORGANIZATIONAL STUDIES
Brescia  Management and Organizational Studies 3330A/B - OPERATIONS MANAGEMENT
Huron  Management and Organizational Studies 3330A/B - OPERATIONS MANAGEMENT
King's  Management and Organizational Studies 3330A/B - OPERATIONS MANAGEMENT
Western Main Campus  Management and Organizational Studies 3360A/B - INTERMEDIATE ACCOUNTING I
Brescia  Management and Organizational Studies 3360A/B - INTERMEDIATE ACCOUNTING I
Huron  Management and Organizational Studies 3360A/B - INTERMEDIATE ACCOUNTING I
King's  Management and Organizational Studies 3360A/B - INTERMEDIATE ACCOUNTING I
Western Main Campus  Management and Organizational Studies 3370A/B - MANAGEMENT ACCOUNTING
Brescia  Management and Organizational Studies 3370A/B - MANAGEMENT ACCOUNTING
Huron  Management and Organizational Studies 3370A/B - MANAGEMENT ACCOUNTING
King's  Management and Organizational Studies 3370A/B - MANAGEMENT ACCOUNTING
Western Main Campus  Management and Organizational Studies 3494 - INTERNSHIP
Brescia  Management and Organizational Studies 3494 - INTERNSHIP
Huron  Management and Organizational Studies 3494 - INTERNSHIP
King's  Management and Organizational Studies 3494 - INTERNSHIP
King's  Management and Organizational Studies 4421A/B - ENTREPRENEURSHIP
Brescia Combined Degree Program  Brescia University College | Food and Nutritional Science, School of | HONOURS SPECIALIZATION IN NUTRITION AND DIETETICS/HBA
Brescia Other - Non Modular Program  Brescia University College | Leadership and Social Change, School of | BMOS INTERNSHIP PROGRAM
Brescia Honours Specialization  Brescia University College | Leadership and Social Change, School of | HONOURS SPECIALIZATION IN FOOD MANAGEMENT AND MARKETING
Brescia Honours Specialization  Brescia University College | Leadership and Social Change, School of | HONOURS SPECIALIZATION IN NONPROFIT MANAGEMENT
Brescia Major  Brescia University College | Leadership and Social Change, School of | MAJOR IN ACCOUNTING (must be part of a double Major)
Brescia Major  Brescia University College | Leadership and Social Change, School of | MAJOR IN CONSUMER BEHAVIOR (must be part of a double Major)
Brescia Major  Brescia University College | Leadership and Social Change, School of | MAJOR IN FOOD MANAGEMENT AND MARKETING (must be part of a double Major)
Brescia Specialization  Brescia University College | Leadership and Social Change, School of | SPECIALIZATION IN CONSUMER BEHAVIOR
Brescia Specialization  Brescia University College | Leadership and Social Change, School of | SPECIALIZATION IN FOOD MANAGEMENT AND MARKETING
Brescia Specialization  Brescia University College | Leadership and Social Change, School of | SPECIALIZATION IN NONPROFIT MANAGEMENT
Huron Combined Degree Program  Huron University College | Centre for Global Studies | HONOURS SPECIALIZATION IN GLOBAL CULTURE STUDIES/HBA
Huron Combined Degree Program  Huron University College | Centre for Global Studies | HONOURS SPECIALIZATION IN GLOBAL DEVELOPMENT STUDIES/HBA
Huron Combined Degree Program  Huron University College | Centre for Global Studies | HONOURS SPECIALIZATION IN GLOBALIZATION STUDIES/HBA
Huron Combined Degree Program  Huron University College | Combined Programs at Huron University College | FACULTY OF ARTS AND SOCIAL SCIENCE AT HURON UNIVERSITY COLLEGE/HBA
Huron Major  Huron University College | Economics - Faculty of Arts and Social Science | MAJOR IN FINANCE
Huron Other - Non Modular Program  Huron University College | Management and Organizational Studies - Faculty of Arts and Social Science | BMOS INTERNSHIP PROGRAM
Huron Honours Specialization  Huron University College | Management and Organizational Studies - Faculty of Arts and Social Science | HONOURS SPECIALIZATION IN ACCOUNTING
Huron Honours Specialization  Huron University College | Management and Organizational Studies - Faculty of Arts and Social Science | HONOURS SPECIALIZATION IN FINANCE AND ADMINISTRATION
Huron Honours Specialization  Huron University College | Management and Organizational Studies - Faculty of Arts and Social Science | HONOURS SPECIALIZATION IN ORGANIZATIONAL STUDIES, POLICY, AND ETHICS
Huron Major  Huron University College | Management and Organizational Studies - Faculty of Arts and Social Science | MAJOR IN ACCOUNTING (must be part of a double Major)
Huron Major  Huron University College | Management and Organizational Studies - Faculty of Arts and Social Science | MAJOR IN MANAGEMENT AND ORGANIZATIONAL STUDIES (must be part of a double Major)
Huron Specialization  Huron University College | Management and Organizational Studies - Faculty of Arts and Social Science | SPECIALIZATION IN ACCOUNTING
Huron Specialization  Huron University College | Management and Organizational Studies - Faculty of Arts and Social Science | SPECIALIZATION IN FINANCE AND ADMINISTRATION
Huron Specialization  Huron University College | Management and Organizational Studies - Faculty of Arts and Social Science | SPECIALIZATION IN ORGANIZATIONAL STUDIES, POLICY, AND ETHICS
Huron Combined Degree Program  Huron University College | Psychology - Faculty of Arts and Social Science | HONOURS SPECIALIZATION IN PSYCHOLOGY/HBA (HURON)
King's Other - Non Modular Program  King's University College | Management, Economics, and Mathematics, School of | BMOS INTERNSHIP PROGRAM
King's Honours Specialization  King's University College | Management, Economics, and Mathematics, School of | HONOURS SPECIALIZATION IN ACCOUNTING
King's Honours Specialization  King's University College | Management, Economics, and Mathematics, School of | HONOURS SPECIALIZATION IN FINANCE AND ADMINISTRATION
King's Honours Specialization  King's University College | Management, Economics, and Mathematics, School of | HONOURS SPECIALIZATION IN GLOBAL COMMERCE
King's Honours Specialization  King's University College | Management, Economics, and Mathematics, School of | HONOURS SPECIALIZATION IN ORGANIZATIONAL AND HUMAN RESOURCES
King's Major  King's University College | Management, Economics, and Mathematics, School of | MAJOR IN ACCOUNTING (must be part of a double Major)
King's Major  King's University College | Management, Economics, and Mathematics, School of | MAJOR IN FINANCE
King's Major  King's University College | Management, Economics, and Mathematics, School of | MAJOR IN GLOBAL COMMERCE (must be part of a double Major)
King's Major  King's University College | Management, Economics, and Mathematics, School of | MAJOR IN MANAGEMENT AND ORGANIZATIONAL STUDIES (must be part of a double Major)
King's Major  King's University College | Management, Economics, and Mathematics, School of | MAJOR IN ORGANIZATIONAL AND HUMAN RESOURCES (must be part of a double Major)
King's Minor  King's University College | Management, Economics, and Mathematics, School of | MINOR IN FINANCE
King's Specialization  King's University College | Management, Economics, and Mathematics, School of | SPECIALIZATION IN ACCOUNTING
King's Specialization  King's University College | Management, Economics, and Mathematics, School of | SPECIALIZATION IN FINANCE AND ADMINISTRATION
King's Specialization  King's University College | Management, Economics, and Mathematics, School of | SPECIALIZATION IN FINANCIAL ECONOMICS
King's Specialization  King's University College | Management, Economics, and Mathematics, School of | SPECIALIZATION IN GLOBAL COMMERCE
King's Specialization  King's University College | Management, Economics, and Mathematics, School of | SPECIALIZATION IN ORGANIZATIONAL AND HUMAN RESOURCES
Western Main Campus Combined Degree Program  Don Wright Faculty of Music | Combined Programs - Don Wright Faculty of Music | BACHELOR OF MUSIC (HONOURS)/HBA
Western Main Campus Combined Degree Program  Don Wright Faculty of Music | Combined Programs - Don Wright Faculty of Music | HONOURS SPECIALIZATION IN MUSIC/HBA
Western Main Campus Combined Degree Program  Don Wright Faculty of Music | Combined Programs - Don Wright Faculty of Music | MAJOR IN MUSIC/HBA
Western Main Campus Specialization  Don Wright Faculty of Music | Music Program - Bachelor of Arts | SPECIALIZATION IN MUSIC ADMINISTRATIVE STUDIES
Western Main Campus Combined Degree Program  Faculty of Arts and Humanities | Combined Programs - Faculty of Arts and Humanities | HONOURS SPECIALIZATION IN THE FACULTY OF ARTS AND HUMANITIES/HBA
Western Main Campus Combined Degree Program  Faculty of Engineering | Chemical and Biochemical Engineering | C. CHEMICAL ENGINEERING/HBA
Western Main Campus Combined Degree Program  Faculty of Engineering | Chemical and Biochemical Engineering - Green Process Engineering | B. GREEN PROCESS ENGINEERING/HBA
Western Main Campus Combined Degree Program  Faculty of Engineering | Civil and Environmental Engineering | C. CIVIL ENGINEERING/HBA
Western Main Campus Combined Degree Program  Faculty of Engineering | Electrical and Computer Engineering | B. ELECTRICAL ENGINEERING/HBA
Western Main Campus Combined Degree Program  Faculty of Engineering | Electrical and Computer Engineering - Computer Engineering Program | C. ELECTRONIC DEVICES FOR UBIQUITOUS COMPUTING/HBA
Western Main Campus Combined Degree Program  Faculty of Engineering | Electrical and Computer Engineering - Computer Engineering Program | D. SOFTWARE SYSTEMS FOR UBIQUITOUS COMPUTING/HBA
Western Main Campus Combined Degree Program  Faculty of Engineering | Electrical and Computer Engineering - Software Engineering Program | B. SOFTWARE ENGINEERING/HBA
Western Main Campus Combined Degree Program  Faculty of Engineering | John M. Thompson Centre of Engineering Leadership and Innovation | B. INTEGRATED ENGINEERING/HBA
Western Main Campus Certificate  Faculty of Engineering | John M. Thompson Centre of Engineering Leadership and Innovation | CERTIFICATE IN ENGINEERING LEADERSHIP AND INNOVATION
Western Main Campus Combined Degree Program  Faculty of Engineering | Mechanical and Materials Engineering | D. MECHANICAL ENGINEERING/HBA
Western Main Campus Combined Degree Program  Faculty of Engineering | Mechatronic Systems Engineering | B. MECHATRONIC SYSTEMS ENGINEERING/HBA
Western Main Campus Combined Degree Program  Faculty of Health Sciences | Health Studies, School of | HONOURS SPECIALIZATION IN HEALTH SCIENCES/HBA
Western Main Campus Honours Specialization  Faculty of Health Sciences | Kinesiology, School of | HONOURS SPECIALIZATION IN KINESIOLOGY - SPORT MANAGEMENT
Western Main Campus Combined Degree Program  Faculty of Health Sciences | Kinesiology, School of | HONOURS SPECIALIZATION IN KINESIOLOGY - SPORT MANAGEMENT/HBA
Western Main Campus Combined Degree Program  Faculty of Information and Media Studies | Media, Information and Technoculture | HONOURS SPECIALIZATION IN MIT/HBA
Western Main Campus Honours Specialization  Faculty of Science | Biology | HONOURS SPECIALIZATION IN SYNTHETIC BIOLOGY
Western Main Campus Combined Degree Program  Faculty of Science | Combined Programs - Faculty of Science | SCIENCE/HBA
Western Main Campus Combined Degree Program  Faculty of Science/Schulich School of Medicine & Dentistry; including BMSc and Neuroscience | Biochemistry | HONOURS BMSc BIOCHEMISTRY/HBA
Western Main Campus Other - Non Modular Program  Faculty of Social Science | DAN Management & Organizational Studies | BMOS INTERNSHIP PROGRAM
Western Main Campus Honours Specialization  Faculty of Social Science | DAN Management & Organizational Studies | HONOURS SPECIALIZATION IN ACCOUNTING
Western Main Campus Honours Specialization  Faculty of Social Science | DAN Management & Organizational Studies | HONOURS SPECIALIZATION IN COMMERCIAL AVIATION MANAGEMENT
Western Main Campus Honours Specialization  Faculty of Social Science | DAN Management & Organizational Studies | HONOURS SPECIALIZATION IN CONSUMER BEHAVIOR
Western Main Campus Honours Specialization  Faculty of Social Science | DAN Management & Organizational Studies | HONOURS SPECIALIZATION IN FINANCE
Western Main Campus Honours Specialization  Faculty of Social Science | DAN Management & Organizational Studies | HONOURS SPECIALIZATION IN HUMAN RESOURCE MANAGEMENT
Western Main Campus Honours Specialization  Faculty of Social Science | DAN Management & Organizational Studies | HONOURS SPECIALIZATION IN MANAGEMENT AND LEGAL STUDIES
Western Main Campus Honours Specialization  Faculty of Social Science | DAN Management & Organizational Studies | HONOURS SPECIALIZATION IN PUBLIC ADMINISTRATION - admission discontinued
Western Main Campus Major  Faculty of Social Science | DAN Management & Organizational Studies | MAJOR IN ACCOUNTING (must be part of Honours Double Major)
Western Main Campus Major  Faculty of Social Science | DAN Management & Organizational Studies | MAJOR IN COMMERCIAL AVIATION MANAGEMENT (must be part of Honours Double Major)
Western Main Campus Major  Faculty of Social Science | DAN Management & Organizational Studies | MAJOR IN CONSUMER BEHAVIOR (must be part of Honours Double Major)
Western Main Campus Major  Faculty of Social Science | DAN Management & Organizational Studies | MAJOR IN FINANCE (must be part of Honours Double Major)
Western Main Campus Major  Faculty of Social Science | DAN Management & Organizational Studies | MAJOR IN HUMAN RESOURCE MANAGEMENT (must be part of Honours Double Major)
Western Main Campus Specialization  Faculty of Social Science | DAN Management & Organizational Studies | SPECIALIZATION IN ACCOUNTING
Western Main Campus Specialization  Faculty of Social Science | DAN Management & Organizational Studies | SPECIALIZATION IN COMMERCIAL AVIATION MANAGEMENT
Western Main Campus Specialization  Faculty of Social Science | DAN Management & Organizational Studies | SPECIALIZATION IN CONSUMER BEHAVIOR
Western Main Campus Specialization  Faculty of Social Science | DAN Management & Organizational Studies | SPECIALIZATION IN FINANCE
Western Main Campus Specialization  Faculty of Social Science | DAN Management & Organizational Studies | SPECIALIZATION IN HUMAN RESOURCE MANAGEMENT
Western Main Campus Specialization  Faculty of Social Science | DAN Management & Organizational Studies | SPECIALIZATION IN MANAGEMENT AND LEGAL STUDIES
Western Main Campus Specialization  Faculty of Social Science | DAN Management & Organizational Studies | SPECIALIZATION IN PUBLIC ADMINISTRATION - admission discontinued
Western Main Campus Combined Degree Program  Faculty of Social Science | Economics | HONOURS SPECIALIZATION IN ECONOMICS/HBA
Western Main Campus Combined Degree Program  Faculty of Social Science | Economics | HONOURS SPECIALIZATION IN POLITICS, PHILOSOPHY AND ECONOMICS - ECONOMICS CONCENTRATION (PPE-E)/HBA
Western Main Campus Combined Degree Program  Faculty of Social Science | Geography and Environment | HONOURS SPECIALIZATION IN GEOGRAPHY AND ENVIRONMENT/HBA
Western Main Campus Honours Specialization  Faculty of Social Science | Geography and Environment | HONOURS SPECIALIZATION IN URBAN DEVELOPMENT - BA
Western Main Campus Combined Degree Program  Faculty of Social Science | Geography and Environment | HONOURS SPECIALIZATION IN URBAN DEVELOPMENT/HBA
Western Main Campus Combined Degree Program  Faculty of Social Science | Political Science | HONOURS SPECIALIZATION IN INTERNATIONAL RELATIONS/HBA
Western Main Campus Combined Degree Program  Faculty of Social Science | Political Science | HONOURS SPECIALIZATION IN POLITICAL SCIENCE/HBA
Western Main Campus Combined Degree Program  Faculty of Social Science | Political Science | HONOURS SPECIALIZATION IN POLITICS, PHILOSOPHY AND ECONOMICS - POLITICS AND PHILOSOPHY CONCENTRATION (PPE-P)/HBA
Western Main Campus Combined Degree Program  Faculty of Social Science | Psychology | HONOURS SPECIALIZATION IN PSYCHOLOGY/HBA
Western Main Campus Combined Degree Program  Richard Ivey School Of Business | HBA Combined Programs | HBA/BACHELOR OF MUSIC (HONOURS)
Western Main Campus Combined Degree Program  Richard Ivey School Of Business | HBA Combined Programs | HBA/CHEMICAL ENGINEERING
Western Main Campus Combined Degree Program  Richard Ivey School Of Business | HBA Combined Programs | HBA/CIVIL ENGINEERING
Western Main Campus Combined Degree Program  Richard Ivey School Of Business | HBA Combined Programs | HBA/ELECTRICAL ENGINEERING
Western Main Campus Combined Degree Program  Richard Ivey School Of Business | HBA Combined Programs | HBA/ELECTRONIC DEVICES FOR UBIQUITOUS COMPUTING
Western Main Campus Combined Degree Program  Richard Ivey School Of Business | HBA Combined Programs | HBA/FACULTY OF ARTS AND SOCIAL SCIENCE AT HURON UNIVERSITY COLLEGE
Western Main Campus Combined Degree Program  Richard Ivey School Of Business | HBA Combined Programs | HBA/GREEN PROCESS ENGINEERING
Western Main Campus Combined Degree Program  Richard Ivey School Of Business | HBA Combined Programs | HBA/HONOURS BMSc BIOCHEMISTRY
Western Main Campus Combined Degree Program  Richard Ivey School Of Business | HBA Combined Programs | HBA/HONOURS SPECIALIZATION IN ECONOMICS
Western Main Campus Combined Degree Program  Richard Ivey School Of Business | HBA Combined Programs | HBA/HONOURS SPECIALIZATION IN GEOGRAPHY AND ENVIRONMENT
Western Main Campus Combined Degree Program  Richard Ivey School Of Business | HBA Combined Programs | HBA/HONOURS SPECIALIZATION IN GLOBAL CULTURE STUDIES
Western Main Campus Combined Degree Program  Richard Ivey School Of Business | HBA Combined Programs | HBA/HONOURS SPECIALIZATION IN GLOBAL DEVELOPMENT STUDIES
Western Main Campus Combined Degree Program  Richard Ivey School Of Business | HBA Combined Programs | HBA/HONOURS SPECIALIZATION IN GLOBALIZATION STUDIES
Western Main Campus Combined Degree Program  Richard Ivey School Of Business | HBA Combined Programs | HBA/HONOURS SPECIALIZATION IN HEALTH SCIENCES
Western Main Campus Combined Degree Program  Richard Ivey School Of Business | HBA Combined Programs | HBA/HONOURS SPECIALIZATION IN INTERNATIONAL RELATIONS
Western Main Campus Combined Degree Program  Richard Ivey School Of Business | HBA Combined Programs | HBA/HONOURS SPECIALIZATION IN KINESIOLOGY - SPORT MANAGEMENT
Western Main Campus Combined Degree Program  Richard Ivey School Of Business | HBA Combined Programs | HBA/HONOURS SPECIALIZATION IN MIT
Western Main Campus Combined Degree Program  Richard Ivey School Of Business | HBA Combined Programs | HBA/HONOURS SPECIALIZATION IN MUSIC
Western Main Campus Combined Degree Program  Richard Ivey School Of Business | HBA Combined Programs | HBA/HONOURS SPECIALIZATION IN NUTRITION AND DIETETICS
Western Main Campus Combined Degree Program  Richard Ivey School Of Business | HBA Combined Programs | HBA/HONOURS SPECIALIZATION IN POLITICAL SCIENCE
Western Main Campus Combined Degree Program  Richard Ivey School Of Business | HBA Combined Programs | HBA/HONOURS SPECIALIZATION IN POLITICS, PHILOSOPHY AND ECONOMICS - ECONOMICS CONCENTRATION (PPE-E)
Western Main Campus Combined Degree Program  Richard Ivey School Of Business | HBA Combined Programs | HBA/HONOURS SPECIALIZATION IN POLITICS, PHILOSOPHY AND ECONOMICS - POLITICS AND PHILOSOPHY CONCENTRATION (PPE-P)
Western Main Campus Combined Degree Program  Richard Ivey School Of Business | HBA Combined Programs | HBA/HONOURS SPECIALIZATION IN PSYCHOLOGY
Western Main Campus Combined Degree Program  Richard Ivey School Of Business | HBA Combined Programs | HBA/HONOURS SPECIALIZATION IN PSYCHOLOGY (HURON)
Western Main Campus Combined Degree Program  Richard Ivey School Of Business | HBA Combined Programs | HBA/HONOURS SPECIALIZATION IN THE FACULTY OF ARTS AND HUMANITIES
Western Main Campus Combined Degree Program  Richard Ivey School Of Business | HBA Combined Programs | HBA/HONOURS SPECIALIZATION IN URBAN DEVELOPMENT
Western Main Campus Combined Degree Program  Richard Ivey School Of Business | HBA Combined Programs | HBA/INTEGRATED ENGINEERING
Western Main Campus Combined Degree Program  Richard Ivey School Of Business | HBA Combined Programs | HBA/MAJOR IN MUSIC
Western Main Campus Combined Degree Program  Richard Ivey School Of Business | HBA Combined Programs | HBA/MECHANICAL ENGINEERING
Western Main Campus Combined Degree Program  Richard Ivey School Of Business | HBA Combined Programs | HBA/MECHATRONIC SYSTEMS ENGINEERING
Western Main Campus Combined Degree Program  Richard Ivey School Of Business | HBA Combined Programs | HBA/SCIENCE
Western Main Campus Combined Degree Program  Richard Ivey School Of Business | HBA Combined Programs | HBA/SOFTWARE ENGINEERING
Western Main Campus Combined Degree Program  Richard Ivey School Of Business | HBA Combined Programs | HBA/SOFTWARE SYSTEMS FOR UBIQUITOUS COMPUTING