Accounting - Bachelor of Commerce
Overview
The Accounting major prepares students to be able to analyze and solve problems, and participate in the decision-making process of any organization. Students will learn to contribute to collaborative, information-sharing, and joint-planning processes. They will acquire the necessary qualitative and quantitative skills for complex problem solving in an accounting and business environment. With knowledge of all areas of business and in-depth study of advanced accounting topics, students are able to, upon graduation, pursue a professional designation, graduate-level studies or to assume a managerial or accounting position. The Accounting major offered by MacEwan University is a Chartered Professional Accountants (CPA) accredited program.
The Bachelor of Commerce
Triffo School of Business
MacEwan.ca/BCom
The Bachelor of Commerce focuses on the development of basic business and managerial competencies combined with an understanding of globalization and its implications. The program is structured to provide comprehensive preparation for management positions with both for-profit and not-for-profit organizations as well as the public sector.
The degree provides students with knowledge and critical understanding of commerce and management, and the ability to gather, review, evaluate and interpret information relevant to business and management. Key professional skills are taught: ethical business practices and sustainability, business communication skills, teamwork, business analytics and technology, global and local mindsets, critical thinking and research, including the opportunity to engage in independent research and practice. These skills are integrated across all courses in the program.
The program consists of three types of courses: core, major/minor and elective. Core courses develop fundamental skills and abilities in business and management. Upon completion of core courses, the student will choose one of seven majors: Accounting, Human Resources Management, International Business, Legal Studies in Business, Management, Marketing or Supply Chain Management. The courses in the majors deepen knowledge of business within a focal area and the elective courses broaden education beyond business and tailor the degree to the student’s interests. Co-operative Education streams are also available. Students may explore their options in completing a second major, one or two minors, or a double major with a non-business minor. The program will prepare students for graduate studies in related fields.
All newly admitted students are admitted as “Undeclared”. This means a student has not yet chosen a major which focuses a good portion of their degree on a specific discipline and area of study. Students generally declare their Major and Minors after they have completed a minimum of 45 credits. The declaration deadlines for competitive and non-competitive majors and minors can be found on the Academic Schedule. Information about Majors and Minors is available to students via email and newsletters and further assistance with this decision is available from the academic advisors in their program.
Commerce Disciplines
Out of School Minors
In addition to minors offered by the Triffo School of Business, Bachelor of Commerce students may complete eligible minors offered by other programs across the University. Please refer to the Minor Eligibility page in the Academic Calendar for a list of minors available to BCom students.
Career Potential
Graduates of the Bachelor of Commerce program have a wide variety of options: they could choose to work in corporations, governments, not-for-profit organizations or perhaps start their own businesses. Careers in disciplines such as finance, marketing, accounting, banking, business consulting, management information systems, human resources management, team and organizational development, small business management, international business, operations management, purchasing, or logistics are available. Another option is to continue their education by completing a graduate degree, such as an MBA or PhD, which could lead to an academic or research career.
Contact Information
T: 780-497-5162
E: Business@MacEwan.ca
Bachelor of Commerce Requirements
| Program Element | Description | Credits |
|---|---|---|
| Required Courses | Business | 51 |
| Required Courses | Non-Business | 9 |
| Total | Required Courses Credits | 60 |
| Primary Major | Majors range from 21 to 27 credits with a minimum of 21 credits at the senior level and 12 of those credits at the 300 or 400-level. Majors are comprised of both required courses and a selection of options. | 21-27 |
| Non-Business Elective | Students must complete 3 credits of a Non-Business elective, which is any choice of a baccalaureate level course from outside the Triffo School of Business. Students may use these credits to fulfill the requirements of a minor or second major. | 3 |
| Open Electives | Students must complete 27 - 33 credits of Open electives, which is any choice of a baccalaureate level course which is not required for any Bachelor of Commerce requirement. Students may use these credits to fulfill the requirements of a minor or second major. | 27 - 33 |
| Intercultural or Indigeneous Topics Non-Business Elective | Students must complete 3 credits of a Non-Business elective with an Intercultural or Indigenous topic. Courses can be chosen from ARTE 101, ARTE 104, DESN 171, INDG 320, INDG 330, INTA 210, INTA 220, INTA 300, and INTA 362. Any courses not on the list may be approved on a case-by-case basis. Please contact a Triffo School of Business Advisor for assistance. | 3 |
| Minor or second major | Students may declare a second Triffo School of Business major or a minor from across the University. Minors are comprised of 18 credits of senior-level coursework. | 18-36 |
| Total | Required Minimum Core, Major and elective credits for the degree | 120 |
The minimum passing grade for a course at MacEwan University is a D unless otherwise noted next to the appropriate course in the program of study.
Core Business Courses
| Code | Title | Credits |
|---|---|---|
| ACCT 212 | Introductory Accounting | 3 |
| ACCT 222 | Managerial Information and Control Systems | 3 |
| BUSN 101 | Introduction to Sustainable Business | 3 |
| BUSN 450 | Strategic Management | 3 |
| FNCE 201 | Introductory Finance | 3 |
| HRMT 100 | Management of Human Resources | 3 |
| INTB 300 | Introduction to International Business | 3 |
| LEGL 210 | Business Law I | 3 |
| MARK 201 | Fundamentals of Marketing | 3 |
| MGTS 103 | Introduction to Business Statistics | 3 |
| MGTS 113 | Introduction to Quantitative Decision-Making | 3 |
| MGTS 312 | Data Driven Business Analytics | 3 |
| MGTS 352 | Operations Management | 3 |
| MSYS 200 | Management Information Systems: Digital Dynamics for Business Innovation | 3 |
| ORGA 101 | Introduction to Management | 3 |
| ORGA 216 | Contemporary Organizational Behaviour and Theory | 3 |
| SCMT 200 | Introduction to Global Supply Chain Management | 3 |
Core Non-Business Courses
| Code | Title | Credits |
|---|---|---|
| ECON 101 | Introduction to Microeconomics | 3 |
| ECON 102 | Introduction to Macroeconomics | 3 |
| ENGL 102 | Analysis and Argument | 3 |
Bachelor of Commerce Honours Requirements for Accounting
Bachelor of Commerce Honours students complete their program in 120 credits as do all Bachelor of Commerce students. They fulfill the requirements of the Honours Designation by taking courses to fulfill the Honours programming for their elective courses.
| Code | Title | Credits |
|---|---|---|
| BUSN 396 | Advanced Quantitative Research Methods for Business | 3 |
| BUSN 397 | Advanced Qualitative Research Methods for Management | 3 |
| BUSN 496 | Senior Honours Seminar | 3 |
| ACCT 499 | Honours Thesis - Accounting | 3 |
| Choose a Senior 400 level course as determined and approved by the Faculty Advisor | 3 | |
| Total Credits | 15 | |
Bachelor of Commerce Honours Requirements for Human Resources Management
| Code | Title | Credits |
|---|---|---|
| BUSN 340 | Research Methods for Business | 3 |
| HRMT 499 | Honours Thesis - Human Resources Management | 3 |
| Select 2 non-duplicative senior 300- and/or 400-level courses as approved by the thesis supervisor | 6 | |
| Total Credits | 12 | |
Bachelor of Commerce Honours Requirements for International Business
| Code | Title | Credits |
|---|---|---|
| BUSN 496 | Senior Honours Seminar | 3 |
| MARK 312 | Marketing Research & Analytics | 3 |
| INTB 499 | Honours Thesis - International Business | 3 |
| Total Credits | 9 | |
Bachelor or Commerce Honours Requirements for Management
| Code | Title | Credits |
|---|---|---|
| BUSN 340 | Research Methods for Business (Select 2 non-duplicative senior 300- and/or 400-level courses as approved by the thesis supervisor) | 3 |
| ORGA 499 | Honours Thesis - Management | 3 |
| Select 2 non-duplicative senior 300- and/or 400-level courses as approved by the thesis supervisor | 6 | |
| Total Credits | 12 | |
Bachelor of Commerce Honours Requirements for Marketing
| Code | Title | Credits |
|---|---|---|
| BUSN 496 | Senior Honours Seminar | 3 |
| MARK 499 | Honours Thesis - Marketing | 3 |
| Total Credits | 6 | |
Program Requirements
Bachelor of Commerce - Accounting Major
Major Requirements - Complete 27 credits (9 courses) from this list:
| Code | Title | Credits |
|---|---|---|
| ACCT 315 | Intermediate Financial Accounting I | 3 |
| ACCT 316 | Intermediate Financial Accounting II | 3 |
| ACCT 324 | Intermediate Management Accounting | 3 |
| ACCT 328 | Income Tax Fundamentals | 3 |
| ACCT 442 | Auditing | 3 |
| Option Requirement | ||
| Select 12 credits (4 courses) from the following: | 12 | |
| Introduction to Data Analytics in Accounting | ||
| Government and Not-for-Profit Accounting | ||
| Financial Accounting - Advanced | ||
| Financial Accounting Theory | ||
| Management Accounting - Advanced | ||
| Advanced Corporate Taxation | ||
| Accounting Information and Systems Support | ||
| Data Analytics Applied to Accounting | ||
| Integrated Case Studies in Accounting | ||
| Special Topics in Accounting | ||
| Independent Studies in Accounting | ||
| Valuation and Investment Decision | ||
| Elective Requirements | ||
| Non-Business Electives | 3 | |
| Intercultural or Indigenous Topic Non-Business Elective | 3 | |
| Open Electives | 27 | |
| Total Credits | 60 | |
Bachelor of Commerce - Accounting Honours
| Code | Title | Credits |
|---|---|---|
| ACCT 315 | Intermediate Financial Accounting I | 3 |
| ACCT 316 | Intermediate Financial Accounting II | 3 |
| ACCT 324 | Intermediate Management Accounting | 3 |
| ACCT 328 | Income Tax Fundamentals | 3 |
| ACCT 442 | Auditing | 3 |
| Option Requirement: Choose 12 credits from the following: | 12 | |
| Introduction to Data Analytics in Accounting | ||
| Government and Not-for-Profit Accounting | ||
| Financial Accounting - Advanced | ||
| Financial Accounting Theory | ||
| Management Accounting - Advanced | ||
| Advanced Corporate Taxation | ||
| Accounting Information and Systems Support | ||
| Data Analytics Applied to Accounting | ||
| Integrated Case Studies in Accounting | ||
| Special Topics in Accounting | ||
| Independent Studies in Accounting | ||
| Valuation and Investment Decision | ||
| Honours Designation Requirements | ||
| BUSN 396 | Advanced Quantitative Research Methods for Business | 3 |
| BUSN 397 | Advanced Qualitative Research Methods for Management | 3 |
| BUSN 496 | Senior Honours Seminar | 3 |
| ACCT 499 | Honours Thesis - Accounting | 3 |
| Select one senior 400-level course as approved by faculty advisor | 3 | |
| Elective Requirement | ||
| Non-Business Electives | 3 | |
| Intercultural or Indigenous Topic Non-Business Elective | 3 | |
| Open Electives | 12 | |
| Total Credits | 60 | |
Bachelor of Commerce - Accounting Minor
This minor is available to all students in eligible programs.
Students in programs other than the Bachelor of Commerce may substitute ACCT 212 for 3 credits of a Senior-level course in the program, ACCT 222 for 3 credits of a Senior-level course in the program, and FNCE 201 for 3 credits of a Senior-level course in the program.
Students may need to complete additional courses to satisfy prerequisites.
| Code | Title | Credits |
|---|---|---|
| Minor Requirements - Choose 18 credits (six courses) from this list: | 18 | |
| Intermediate Financial Accounting I | ||
| Intermediate Financial Accounting II | ||
| Intermediate Management Accounting | ||
| Income Tax Fundamentals | ||
| Introduction to Data Analytics in Accounting | ||
| Government and Not-for-Profit Accounting | ||
| Financial Accounting - Advanced | ||
| Financial Accounting Theory | ||
| Management Accounting - Advanced | ||
| Advanced Corporate Taxation | ||
| Accounting Information and Systems Support | ||
| Auditing | ||
| Data Analytics Applied to Accounting | ||
| Total Credits | 18 | |
Degree Regulations
Degree Regulations
Students are strongly encouraged to seek advice from the Triffo School of Business academic advisors about program planning, whether for completing degree requirements at MacEwan University.
Program Requirements
The Bachelor of Commerce program consists of 120 non-duplicative credits.
To graduate, students must:
- Complete the Bachelor of Commerce requirements, comprised of 51 business credits and 9 non-business credits.
- Complete one Major program of study, comprised of 21 - 27 credits.
- Complete 6 credits of non-business electives, with 3 credits having an Intercultural or Indigenous focus.
- Complete additional courses as needed to complete 120 non-duplicative credits of which a minimum are 72 senior-level courses.
Refer to the respective program of study for specific requirements. Courses that are extra to program requirements will not be counted toward fulfillment of graduation requirements.
Junior- and Senior-Level Courses
Courses numbered from 100 to 199 are considered junior-level, and courses numbered from 200 to 499 are considered senior-level.
Declaration of Major and Minor
Students may declare upon entering the Bachelor of Commerce but must declare upon completion of 45 credits. In addition to a major, students may also declare a second Triffo School of Business major or a minor from across the University. All program requirements must be satisfied with non-duplicative credits. Declarations must be submitted within published deadlines. Students are bound by the degree requirements published in the Academic Calendar for the year they declare. Students may re-declare; additional coursework may be necessary to fulfill the requirements of the new declaration.
Students are strongly encouraged to seek the advice of a Triffo School of Business academic advisor for declarations.
Academic Residency
As governed by the Academic Graduation Procedure, students will complete at least 50% of the total credit requirements through the University. Further, the Triffo School of Business requires that this includes all 400-level course requirements with a minimum of 12 credits in a business major.
Progression of Studies
Students are responsible for ensuring they meet the pre-requisite and/or co-requisite requirements as noted on all courses that may fulfill Bachelor of Commerce program requirements.
Students who interrupt their program and who must apply for re-admission to the program will be required to comply with any new regulations upon resumption of their studies.
Restricted Enrolment Courses
The Triffo School of Business strives to accommodate all students wanting to enrol in courses appropriate to their programs of study. Enrolment to a course may be temporarily or permanently restricted to students whose programs require the course, and if a course is oversubscribed (waitlisted), priority may be given to those students whose programs require the course or require the course for imminent needs.
Subsequent Credential
This degree permits subsequent credentials in accordance with the Subsequent Credential Procedure.
Bachelor of Commerce Co-operative Education Programming
The co-operative education program copmonent is competative as there are limited co-op placements. Students interested in this program are encouraged to speak with a co-op advisor and visit the website for up-to-date information: MacEwan.ca/Co-op.
Co-operative Education Degree Regulations
All students who apply and are accepted into the Co-operative Education stream will be subject to MacEwan Policy C2065 Co-operative Education and the Bachelor of Commerce Co-operative Education Degree Regulations.
Applying to the Co-Operative Education Stream
Once students are admitted to the Bachelor of Commerce program and meet eligibility criteria for the Co-operative Education Stream they may apply. International students are eligible to apply but are responsible for obtaining any visas or work permits that are required.
Withdrawal from the Co-operative Education Stream
A student who fails to report to a work placement, or is dismissed from a work placement, may be assigned a failing grade for that work placement. Any student who leaves a work placement without university approval will receive a failing grade for the work placement and may be prohibited by the Chair or delegate from continuing in the Co-operative Education Stream. The university reserves the right, at any point during the work placement, to remove a student from situations in which students, clients, or other individuals are placed at risk, or when the student engages in behaviour that is contrary to the professional requirements of the work placement.
Additional Core Requirements
All co-op students must complete the following four courses in addition to the 120 credits required to graduate from the Bachelor of Commerce degree:
| Code | Title | Credits |
|---|---|---|
| COOP 290 | Co-op Pre-employment Seminar | 0 |
| COOP 295 | Co-operative Education: First Work Experience (360 hours) | 0 |
| COOP 395 | Co-Operative Education: Second Work Experience (360 hours) | 0 |
| COOP 495 | Co-Operative Education: Third Work Experience (360 hours) | 0 |
As part of these courses students will create learning objectives, complete a work placement report and be evaluated by their employer.
Prior to the start of a work placement students are required to sign a declaration stating that they have read and understood their responsibilities to both their employer and the university.
Work Placements and Timing
Each work placement will consist of a minimum of 360 hours of paid employment in a job that is relevant to the student’s program. The student must have no more than two academic terms remaining when the final work placement is completed; and the student’s last term in the program must be an academic term.
Students benefit from their work placement experience by being exposed to the work setting in more than one season of the year. They are strongly encouraged to choose work terms in more than one season, unless it can be demonstrated that their work is of a purely seasonal nature.
Course Load During Full-Time Co-Op Work Terms
Co-op work and study are designed to be engaged in full time. Students may not be enrolled in any other credit coursework concurrently when registered in a Co-op work term. This regulation applies to students registered in any one of COOP 295, COOP 395 or COOP 495.
Under certain circumstances, students may obtain consent to register in one, three-credit course for which credit can be recognized in the MacEwan University Bachelor of Commerce degree, while registered in one of the three COOP work experience courses. Students will submit a written request to the attention of the department chair (or delegate), care of BCom, student services, explaining compelling reasons to enrol while on Co-op work term. Submissions must be hand delivered, dated and signed by the student. Permissions may be granted based on individual circumstance. If students register in course(s) while being registered in one of COOP 295, COOP 395 or COOP 495 without obtaining written consent, they will be automatically removed from the Co-op placement.
Responsibility for Obtaining a Work Placement
The university will facilitate the assignment of students in work placements. However, students are ultimately responsible for finding their own work placements, and all work placements must be approved by the University. The University cannot guarantee students’ co-op employment, because labour market conditions are variable and beyond university control. A student’s failure to find a work placement may result in the student being required to withdraw from the Co-op stream.
Grade Point Average (GPA) Requirements
The student must maintain good academic standing (a grade point average of at least 2.0) to enrol in co-op work placements. Failure to maintain a minimum GPA of 2.0 will result in the student being withdrawn from the Co-op stream.
Triffo School of Business Degree-Level Program Learning Objectives
Each graduate of the Bachelor of Commerce program will be able to:
1. KNOWLEDGE OF BUSINESS AND MANAGEMENT
Outcome: Apply knowledge of business and management within and across functional areas of an organization.
2. DECISION MAKING AND SUSTAINABILITY
Outcome: Apply analytical and critical thinking skills, as well as qualitative and quantitative methods, to develop sustainable solutions to address organizational issues.
3. ENTREPRENEURSHIP, INNOVATION, AND CREATIVE THINKING
Outcome: Think creatively, innovatively, and develop an entrepreneurial mindset as well as applied business research to support organizational development.
4. GLOBAL MINDSET AND LOCAL EXPERTISE
Outcome: Integrate local, national, and international perspectives, while demonstrating cultural mindfulness of inclusion, equity, and diversity, notably as it relates to Indigenous cultures including an understanding of Indigenous peoples.
5. PROFESSIONALISM, ETHICS, AND SELF-DEVELOPMENT
Outcome: Demonstrate professionalism, personal integrity, and ethical behavior, while engaging in reflective practices for ongoing professional and personal development.
6. LEADERSHIP AND TEAMWORK
Outcome: Lead and participate effectively in teams in various roles and contexts, through a variety of leadership approaches.
7. COMMUNICATION AND TECHNOLOGY
Outcome: Communicate effectively, respectfully, and meaningfully; and use existing and emerging technologies to enhance the effectiveness and efficiency of business processes.
8. JOB READINESS AND FUTURE READINESS
Outcome: Acquire meaningful hands-on experience and practical know how via various forms of work-integrated learning to be job-ready and future-ready.
Accounting Major Program Learning Objectives
Note that not all learning objectives are applicable to all courses. Different courses will show that the concepts and objectives are introduced, some courses will develop the objectives, and some will demonstrate that the student is at the level appropriate for graduation.
1. Demonstrate comprehensive accounting skills, practice, and knowledge, and understand the theory behind them.
2. Apply qualitative and quantitative critical thinking skills.
3. Conduct accounting related research.
4. Demonstrate effective communication skills.
5. Apply problem solving and decision-making skills.
6. Achieve results through teamwork.
7. Model professional and ethical conduct.
8. Model professional and ethical conduct.
9. Value continuous learning.
10. Use technology effectively.
Student Plan
- Suggested Course Sequencing
- Minors, double minors, and double majors must be completed using required electives.
| Year 1 | Credits |
|---|---|
| BUSN 101 | 3 |
| ECON 101 | 3 |
| ECON 102 | 3 |
| ENGL 102 | 3 |
| HRMT 100 | 3 |
| LEGL 210 | 3 |
| MGTS 103 | 3 |
| MGTS 113 | 3 |
| ORGA 101 | 3 |
| Open Elective: Choose 3 credits (1 course) from any subject. | 3 |
| 30 | |
| Year 2 | Credits |
| ACCT 212 | 3 |
| ACCT 222 | 3 |
| FNCE 201 | 3 |
| INTB 300 | 3 |
| MARK 201 | 3 |
| MGTS 312 | 3 |
| MSYS 200 | 3 |
| ORGA 216 | 3 |
| SCMT 200 | 3 |
| Open Elective: Choose 3 credits (1 course) from any subject. | 3 |
| 30 | |
| Year 3 | Credits |
| ACCT 315 | 3 |
| ACCT 316 | 3 |
| ACCT 324 | 3 |
| ACCT 328 | 3 |
| MGTS 352 | 3 |
| Option Requirement: Choose 3 credits (1 course) from this list: | 3 |
| Open Elective: Choose 9 credits (3 courses) from any subject. | 9 |
| Intercultural or Indigenous Topic Non-Business Elective: Choose 3 credits (1 course) from this list: | 3 |
| 30 | |
| Year 4 | Credits |
| BUSN 450 | 3 |
| ACCT 442 | 3 |
| Option Requirement: Choose 9 credits (3 courses) from this list: | 9 |
| Non-Business Elective: Choose 3 credits (1 course) in any subject outside Business. | 3 |
| Open Electives: Choose 12 credits (4 courses) in any subject. | 12 |
| 30 | |
| Total Credits 120 | |
Admission Requirements
Applicants may be admitted to one of the following:
Regular Admission
To be evaluated through the Office of the University Registrar
Applicants must have a minimum overall average of 65 percent, with no course grade lower than 50 percent, in the following high school courses:
- ELA 30-1
- Mathematics 30-1 or Mathematics 30-2
- Three subjects from Group A, B, C, or D
Notes:
- Applicants are strongly encouraged to present a broad range of subjects in order to benefit from the breadth of learning and to increase flexibility of future program and course choices.
- A maximum of two Group B subjects may be presented; they must be from different disciplines.
- A maximum of one Group D subject may be presented. Group D subjects used for admission must be 5-credit or any credit combination of at least 5 credits (e.g., two 3-credit subjects).
Applicants with nine or more post-secondary level credits must also present a minimum Admission Grade Point Average (AGPA) of 2.0 on a 4.0 scale.
Mature Admission
To be evaluated through the Office of the University Registrar
Applicants must be 20 years of age or older and have been out of full-time high school at least one year by the beginning of the intake term. Applicants must have a minimum overall average of 65 percent, with no course grade lower than 50 percent, in the following high school courses:
- ELA 30-1
- Mathematics 30-1 or Mathematics 30-2
Applicants with nine or more post-secondary level credits must also present a minimum Admission Grade Point Average (AGPA) of 2.0 on a 4.0 scale.
Previous Post-Secondary Work
To be evaluated through the Office of the University Registrar
Admission in this category does not imply or guarantee the transfer of any coursework and/or credential unless a block transfer agreement (internal or external) is in effect and published in the calendar by the Office of the University Registrar. In addition, transfer of coursework does not imply or guarantee that an applicant will be admitted.
Applicants must have successfully completed one of the following with a minimum Admission Grade Point Average (AGPA) of 2.0 on a 4.0 scale from a recognized institution:
- A degree or diploma in business (minimum 60 credits).
OR
- A non-business diploma (minimum 60 credits) and must have completed the English and Math requirements listed under the Regular or Mature Admission category.
OR
- A minimum of 24 university-level credits and must have completed the English and Math requirements listed under the Regular or Mature Admission category.
Additional Admission Criteria
All applicants must meet the following:
1. English Language Proficiency
To be evaluated through the Office of the University Registrar
Applicable to All Admission Categories
All applicants must meet an acceptable level of English language proficiency. We will require official documents such as high school or post-secondary transcripts or proof of successful completion of standardized language evaluation. Full details are available in MacEwan University’s academic calendar or online at MacEwan.ca/ELP
2. Other Admission Criteria
To be evaluated through the Office of the University Registrar
Applicable to All Admission Categories
Applicants who have been assigned two unsatisfactory academic records within the past five years will not be considered for admission or re-admission to the program until a minimum three years from the date of the assignment of the last unsatisfactory academic record. For the purpose of admission or re-admission, an unsatisfactory record is defined as a transcript with the notation ‘required to withdraw’ or equivalent.