1 ADMINISTRATION, COMMERCE AND COMPUTER ......21. Accounting Systems 22. Career Development 23....

ADMINISTRATION,COMMERCE ANDCOMPUTERTECHNOLOGY

ACCOUNTING

PROGRAM OF STUDY5731

1

ACCOUNTING


© Gouvernement du QuébecMinistère de l'Éducation, 2001 – 00-1179

ISBN : 2-550-37107-0

Legal Deposit — Bibliothèque nationale du Québec, 2001

ACCOUNTING


The Accounting program leads to the Diploma of Vocational Studies (DVS) and prepares the student to practise the occupation of

ACCOUNTING CLERK

Direction générale de la formation professionnelle et technique

DEVELOPMENT TEAM

Design and Development Daniel DelormeTeacher, Commission scolaire de Montréal

Marc Leclerc Teacher, Commission scolaire de Laval

Claudine Dupré Consultant in Program Development

Technical Support Direction des programmesDirection générale de la formationprofessionnelle et technique

Coordination Louise CharleboisCoordinator of the Administration, Commerce and ComputerTechnology Sector

Translation Services à la communauté anglophoneDirection de la production en langue anglaise

ACKNOWLEDGMENTS

The Ministère de l'Éducation wishes to thank the following people for their invaluable assistance inthe development of this program:

Representatives from Business andIndustry

Claudette ArchambaultFuture Choix InformatiqueLaval

France AsselinUrgences SantéMontréal

Diane CoutureSyndicat de gestion agricoleVille-Marie

Louise DesrochersLa Laurentienne AssurancesSt-Léonard

Selma HujicAlpnet CanadaMontréal

Jeannot MorinMorin Denis CGAMontréal-Nord

Mai NguyenDahan, Benchaya et GuindiMontréal

Ginette PoirierLafond et Dionne CAMontréal

Audrey PotvinSercanPointe-Calumet

Nadine SigouinLS InformatiqueSte-Dorothée

Jocelyn VaillancourtMétro-RichelieuMontréal

Laura ZacharianZacharian et associés comptablesMontréal

Representatives from Education

Francine AspirotÉcole de formation professionnelle Pierre-DupuyCommission scolaire Jacques-Cartier

Ginette CampeauCollège d’administration et de commerceCommission scolaire du Sault-St-Louis

Robert CorriveauCégep de Joliette-Lanaudière

Monique FaubertÉcole professionnelle de St-HyacintheCommission scolaire de St-Hyacinthe

Ginette PelletierÉcole de formation professionnelle Pierre-DupuyCommission scolaire Jacques-Cartier

Maude PlourdeÉcole d’enseignement technique Gabriel-RousseauCommission scolaire Chutes-de-la-Chaudière

Éliane SchwobAPEC/École de formation professionnelle Pierre-DupuyCommission scolaire Jacques-Cartier

Denise TremblayÉcole de formation professionnelle de ChâteauguayCommission scolaire de Châteauguay

TABLE OF CONTENTS

Page

INTRODUCTION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1

GLOSSARY . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

PART I

1. SYNOPTIC TABLE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7

2. PROGRAM TRAINING GOALS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9

3. COMPETENCIES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11

Grid of Learning Focuses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12

4. GENERAL OBJECTIVES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13

5. OPERATIONAL OBJECTIVES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 155.1 Definition . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 155.2 How to Read Operational Objectives . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16

6. HARMONIZATION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19

PART II

MODULE 1: THE OCCUPATION AND THE TRAINING PROCESS . . . . . . . . . . . . . . . . . 27 MODULE 2: RESEARCHING INFORMATION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31

MODULE 3: TABLES AND CHARTS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35MODULE 4: CALCULATIONS RELATED TO SOURCE DOCUMENTS . . . . . . . . . . . . . . 39MODULE 5: FORMATTING CORRESPONDENCE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41MODULE 6: ENGLISH CORRESPONDENCE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43MODULE 7: PROCESSING SOURCE DOCUMENTS . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45MODULE 8: HANDLING CASH . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49MODULE 9: LEGISLATION AFFECTING BUSINESSES . . . . . . . . . . . . . . . . . . . . . . . . . 53MODULE 10: PROFESSIONAL RELATIONSHIPS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55MODULE 11: COMMUNICATING IN FRENCH . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59MODULE 12: PAYROLL . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61

MODULE 13: FRENCH CORRESPONDENCE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 63MODULE 14: PROCESSING DATA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65MODULE 15: DAILY TASKS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 69MODULE 16: EFFICIENCY . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 73

MODULE 17: COST OF GOODS AND SERVICES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 77MODULE 18: END-OF-PERIOD TASKS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 81MODULE 19: YEAR-END TASKS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 85MODULE 20: INCOME TAX RETURNS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 91MODULE 21: ACCOUNTING SYSTEMS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 95MODULE 22: CAREER DEVELOPMENT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 99MODULE 23: ENTERING THE WORK FORCE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 103

1

INTRODUCTION

The Accounting program is based on a newframework for developing vocational educa-tion programs that calls for the participation ofexperts from the workplace and the field ofeducation.

The program of study is developed in terms ofcompetencies, expressed as objectives. These objectives are divided into modules.Various factors were kept in mind in develop-ing the program: training needs, the jobsituation, purposes, goals, and strategies andmeans used to attain objectives.

The program of study lists the competenciesthat are the minimum requirements for aDiploma of Vocational Studies (DVS) forstudents in both the youth and adult sectors.The training also provides the basis for organ-izing courses, planning teaching strategies,and designing instructional and evaluationmaterials.

The duration of the program is 1350 hours,which includes 585 hours spent on the specif-ic competencies required to practise theoccupation and 765 hours on general compe-tencies. The program of study is divided into23 modules, which vary in length from 30 to120 hours (multiples of 15). The time allocatedto the program is to be used not only forteaching but also for evaluation and remedialwork.

This document contains two parts. Part I is ofgeneral interest and provides an overview ofthe training plan. It includes a synoptic tableof basic information about the modules, adescription of the program training goals, thecompetencies to be developed and the gen-eral objectives, and an explanation of oper-ational objectives. Part II is designed primarilyfor those directly involved in implementing theprogram. It contains a description of theoperational objectives of each module.

3

GLOSSARY

Program Training Goals

Statements that describe the educational aimsof a program. These goals are the generalgoals of vocational education adapted to aspecific trade or occupation.

Competency

A set of socio-affective behaviours, cognitiveskills or psycho-sensori-motor skills thatenable a person to correctly perform a role,function, activity or task.

General Objectives

Instructional objectives that provide an orien-tation for leading the students to attain one ormore related objectives.

Operational Objectives

Statements of the educational aims of aprogram in practical terms. They serve as thebasis for teaching, learning and evaluation.

Module of a Program

A component part of a program of studycomprising an operational objective.

Credit

A unit used for expressing quantitatively thevalue of the modules in a program of study. One credit corresponds to 15 hours of train-ing. Students must accumulate a set numberof credits to graduate from a program.

PART I

7

1. SYNOPTIC TABLE

Number of modules: 23 AccountingDuration in hours: 1350 Code: 5731Credits: 90

CODE TITLE OF THE MODULE HOURS CREDITS*

961 012961 024961 034961 042961 054961 066961 074961 083961 093961 102961 115961 122961 134961 144961 154961 165961 175961 185961 195961 204961 213961 222961 238

1. The Occupation and the Training Process2. Researching Information 3. Tables and Charts4. Calculations Related to Source Documents5. Formatting Correspondence6. English Correspondence7. Processing Source Documents8. Handling Cash9. Legislation Affecting Businesses

10. Professional Relationships 11. Communicating in French 12. Payroll 13. French Correspondence 14. Processing Data 15. Daily Tasks 16. Efficiency 17. Cost of Goods and Services 18. End-of-Period Tasks 19. Year-End Tasks 20. Income Tax Returns 21. Accounting Systems 22. Career Development 23. Entering the Work Force

30606030609060454530753060606075757575604530120

24424643325244455554328

* 15 hours = 1 creditThis program leads to a DVS in Accounting.

9

2. PROGRAM TRAINING GOALS

The training goals of the Accounting programare based on the general goals of vocationaleducation and take into account the specificnature of the occupation. These goals are:

To develop effectiveness in the practice ofan occupation.

• To teach students to perform accountingtasks and activities correctly, at anacceptable level of competence for entryinto the job market.

• To prepare students to performsatisfactorily on the job by fostering:- the intellectual skills needed to make

sound decisions on the job; - the ability to analyze and solve

problems on the job;- precision and efficiency in carrying out

accounting tasks; - a concern for communicating effectively

with superiors and colleagues,demonstrating a good command ofEnglish as the primary language of workand French as the second language;

- the development of professional ethicsand a sense of responsibility;

- a constant concern for occupationalhealth and safety.

To ensure integration into the work force.

• To familiarize students with their rights andresponsibilities as workers.

• To familiarize students with the job marketin general and the occupation of accountingclerk in particular.

• To familiarize students with the occupationby introducing them to the work forcethrough a practicum.

To foster the development of occupationalknowledge.

• To foster initiative, creativity, independence,the desire to succeed and a sense ofresponsibility.

• To encourage students to strive forexcellence.

• To help students understand the conceptsrelated to techniques and work tools thatare constantly evolving.

• To help students learn effective workmethods.

To ensure job mobility.

• To help students obtain a solid basiceducation.

• To help students develop a positive attitudetoward technological change and newsituations.

• To encourage further learning andresearch.

• To prepare students for a creative jobsearch.

11

3. COMPETENCIES

The competencies to be developed in theAccounting program are shown in the grid oflearning focuses on the following page. Thegrid lists general and specific competenciesas well as the major steps in the work pro-cess.

General competencies involve activitiescommon to several tasks or situations. Theycover, for example, the technological orscientific principles that the students mustunderstand to practise the trade or occupa-tion. Specific competencies focus on tasksand activities that are of direct use in the tradeor occupation. The work process includes themost important steps in carrying out the tasksand activities of the trade or occupation.

The grid of learning focuses shows therelationship between the generalcompetencies on the horizontal axis and thespecific competencies on the vertical axis. The symbol (Î) indicates a correlationbetween a specific competency and a step inthe work process. The symbol (")

indicates a correlation between a general anda specific competency. The symbols (>) and(!) indicate that these relationships have beentaken into account in the formulation ofobjectives intended to develop specificcompetencies related to the trade or occupa-tion.

The grid of learning focuses has beendesigned to take into account the orientationsand goals of the program, on the basis oftasks and activities defined at the time of theworkplace situation analysis. The logic used inconstructing the grid influences the coursesequence. Generally speaking, this sequencefollows a logical progression in terms of thecomplexity of the learning involved and thedevelopment of the students' autonomy. Thevertical axis of the grid shows thecompetencies directly related to the practiceof a specific trade or occupation. Thesecompetencies are arranged in a relativelyfixed order; therefore, the modules should betaught, insofar as possible, in the orderrepresented on the grid. This means thatsome modules are prerequisite to others,while other modules are taught concurrently.

SPECIFIC COMPETENCIES(directly related to the practice of the

specific occupation) OPE

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(major steps) (related to technology, subjects, personal development, etc.)

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LES MODULES 1 2 3 4 5 6 7 9 10 11 13 14 16 22

OPERATIONAL OBJECTIVES S B B B B B B B S B B B B S 14DURATION 30 60 60 30 60 90 60 45 30 75 60 60 75 30 765

8 Handle cash B 45 > > > > >12 Prepare the payroll B 30 > > > > >

15Carry out daily tasks related totransactions involving receivablesand payables

B 60 > > > > >

17Perform calculations needed todetermine the cost of goods andservices

B 75 > > > > >

18 Perform end-of-period tasks B 75 > > > > >19 Perform year-end tasks B 75 > > > > >20 Produce an income tax return for

an individual B 60 > > > > >21 Implement an accounting system B 45 > > > > >23 Enter the work force S 120 > > > > >

NUMBER OF OBJECTIVES 9 23

DURATION (IN HOURS) 585 1350

S: Situational objective Î Correlation between a step and a specific competency

B: Behavioural objective > Correlation to be taught and evaluated Correlation between a general and a specific competency Correlation to be taught and evaluated

GRID OFLEARNINGFOCUSES

INACCOUNTING

13

4. GENERAL OBJECTIVES

The general objectives of the Accountingprogram are presented below, along with themajor statement of each corresponding oper-ational objective.

To develop in the students thecompetencies required to integrateharmoniously into the school and workenvironments.

- Determine their suitability for the occupationand the training process.

- Commit themselves to the development oftheir career.

- Enter the work force.

To develop in the students thecompetencies required to apply theprinciples, rules and methods essential tothe practice of the occupation.

- Research and exchange information.- Produce tables and charts.- Format accounting-related correspondence.- Use information related to legislation

affecting businesses. - Organize and process data related to a

company’s resources.- Ensure that they work efficiently.

To develop in the students thecompetencies required to communicateverbally and in writing in the workplace.

- Write accounting-related correspondence inEnglish.

- Interact in a variety of professionalsituations.

- Communicate in French in an accountingcontext.

- Write and format accounting-relatedcorrespondence in French.

To develop in the students thecompetencies required to performaccounting tasks.

- Do calculations and prepare sourcedocuments.

- Process source documents in differenttypes of companies.

- Handle cash.- Prepare the payroll.- Carry out daily tasks related to transactions

involving receivables and payables.- Perform calculations needed to determine

the cost of goods and services.- Perform end-of-period tasks.- Perform year-end tasks.- Produce an income tax return for an

individual.- Implement an accounting system.

15

5. OPERATIONAL OBJECTIVES

5.1 DEFINITION

An operational objective is defined for eachcompetency to be developed. Competenciesare organized into an integrated trainingprogram designed to prepare students topractise the trade or occupation. This sys-tematic organization of competencies pro-duces better overall results than training byisolated objectives. More specifically, itfosters a smooth progression from one objec-tive to the next, saves teaching time byeliminating needless repetition, and integratesand reinforces learning material.

Operational objectives are the main,compulsory teaching/learning targets and theyare specifically evaluated for certification. There are two kinds of operational objectives: behavioural and situational.

- A behavioural objective is a relativelyclosed objective that describes the actionsand results expected of the student by theend of a learning step. Evaluation is basedon expected results.

- A situational objective is a relativelyopen-ended objective that outlines themajor phases of a learning situation. Itallows for output and results to vary fromone student to another. Evaluation is basedon the student's participation in theactivities of the learning context.

Operational objectives cover the learning thatthe students need to develop a competency:

• The specifications or the phases of theobjective determine or guide specific learn-ing, thereby allowing the competency to bedeveloped step by step.

• The objective as a whole (i.e. the six com-ponents and in particular the last phase of asituational objective–see Section 5.2) deter-mines or guides the overall learning and theintegration and synthesis of this learning,allowing the competency to be developedfully.

To attain the objectives, the following learningactivities may be prepared:

• specific learning activities aimed atdeveloping the required knowledge, views,skills and attitudes

• specific learning activities for the specifica-tions or phases of the objectives

• general learning activities for the objectives

16

5.2 HOW TO READ OPERATIONAL OBJECTIVES

A. How to Read a Behavioural Objective

Behavioural objectives consist of six compo-nents. The first three provide an overview ofthe objective:

1. The expected behaviour states a compe-tency in terms of the general behaviour thatthe students are expected to exhibit by theend of the module.

2. The conditions for performance evalu-ation define what is necessary or per-missible to the students during evaluationdesigned to verify whether or not thestudents have attained the objective. Thismeans that the conditions for evaluation arethe same wherever and whenever the pro-gram is taught.

3. The general performance criteria definethe requirements by which to judge whetheror not the results obtained are generallysatisfactory.

The last three components ensure that theobjective is understood clearly and unequivo-cally:

4. The specifications of the expectedbehaviour describe the essential elementsof the competency in terms of specificbehaviours.

5. The specific performance criteria definethe requirements for each of the specifi-cations of behaviour. They ensure a more enlightened decision on the attainment ofthe objective.

6. The field of application defines the limitsof the objective, where necessary. Itindicates whether the objective applies tomore than one task, occupation or field.

17

B. How to Read a Situational Objective

Situational objectives consist of six compo-nents:

1. The expected outcome states a compe-tency as an aim to be pursued throughout amodule.

2. The specifications outline the essentialaspects of the competency and ensure abetter understanding of the expectedoutcome.

3. The learning context provides an outlineof the learning situation designed to helpthe students develop the requiredcompetency. It is normally divided into threephases of learning:

• information• performance, practice or involvement• synthesis, integration and self-evaluation

4. The instructional guidelines provide sug-gested ways and means of teaching thecourse to ensure that learning takes placeand that the same conditions apply wher-ever and whenever the course is taught. These guidelines may include generalprinciples or specific procedures.

5. The participation criteria describe therequirements the students must fulfil. Theyfocus on how the students take part in theactivities rather than on the resultsobtained. Participation criteria are normallyprovided for each phase of the learningcontext.

6. The field of application defines the limitsof the objective, where necessary. Itindicates whether the objective applies tomore than one task, occupation or field.

19

6. HARMONIZATION

The Accounting program was designedand developed as part of a project toharmonize vocational and technicaleducation programs. The main objectiveof harmonization is to encourage

students to pursue their studies by optimizingtheir efforts. Harmonization makes it possible tomove from one program to another or from onelevel to another without repeating the samecourses.

From secondary school to college

Students who have acquired one or more of the competencies of the Accounting program willreceive recognition for corresponding competencies in the Accounting and ManagementTechniques program, if they pursue their studies at the college level.

FROM ACCOUNTING TO ACCOUNTING AND MANAGEMENTTECHNIQUES

SESAME COMPETENCY CODE COMPETENCY

961 034 Produce tables and charts

01H7Use, for administrative purposes, thefeatures offered by operating andcommon application software

961 054 Format accounting-relatedcorrespondence

961 144 Organize and process datarelated to a company’sresources

961 165 Ensure that they workefficiently

961 074 Process source documents indifferent types of companies

01H8 Analyze and process data related tothe accounting cycle

961 122 Prepare the payroll

961 154 Carry out daily tasks relatedto transactions involvingreceivables and payables

961 185 Perform end-of-period tasks

961 195 Perform year-end tasks

Students who have acquired one or more of the competencies of the Accounting program willreceive recognition for corresponding competencies in the Accounting and ManagementTechniques program, if they pursue their studies at the college level.

FROM ACCOUNTING TO ACCOUNTING AND MANAGEMENTTECHNIQUES


20

961 083 Handle cash

01HF Contribute to the management ofworking capital



961 083 Handle cash 01HE Contribute to budget planning andcontrol as well as to measuring thecompany’s performance961 185 Perform end-of-period tasks


961 093 Use information related tolegislation affectingbusinesses

01HB Use sources of law applicable toadministrative and commercialcontexts

961 115 Communicate in French in anaccounting context

01HK Communicate in French in a businesscontext961 134 Write and format accounting-

related correspondence inFrench

961 213 Implement an accountingsystem

01HT Ensure the implementation of acomputerized accounting system andthe support of daily operations

21

Students who have acquired one or more of the competencies of the Accounting program willreceive recognition for corresponding competencies in the Business Management program, if theypursue their studies at the college level.

FROM ACCOUNTING TO BUSINESS MANAGEMENT



01TU Use common application software forbusiness management purposes


961 144 Organize and process datarelated to a company’sresources

961 165 Ensure that they workefficiently

961 074 Process source documents indifferent types of companies

01U5 Produce accounting information formanagement purposes

961 083 Handle cash





961 195 Perform year-end tasks01U6

Analyze accounting and financialinformation for business managementpurposes

961 093 Use information related tolegislation affectingbusinesses

01TY Use sources of law applicable tobusiness activities


01TZCommunicate in French with personneland superiors in the organization orcompany

961 134 Write and format accounting-related correspondence inFrench

22

From college to secondary

Students who have acquired one or more of the competencies of the Accounting andManagement Techniques program will receive recognition for corresponding competencies in theAccounting program, if they pursue their studies at the secondary level.

FROM ACCOUNTING ANDMANAGEMENT TECHNIQUES

TO ACCOUNTING

CODE COMPETENCY SESAME COMPETENCY

01H7

Use, for administrativepurposes, the features offeredby operating and commonapplication software



961 144 Organize and process data related toa company’s resources

961 165 Ensure that they work efficiently

01H8 Analyze and process datarelated to the accounting cycle

961 074 Process source documents in different types of companies


961 154 Carry out daily tasks related totransactions involving receivables and payables



01HB Use sources of law applicableto administrative andcommercial contexts

961 093 Use information related to legislationaffecting businesses

01HD Contribute to the financialanalysis of investment andfinancing projects

961 042 Do calculations and prepare source documents

01HE Contribute to budget planningand control as well as tomeasuring the company’sperformance

961 083 Handle cash



01HF Contribute to the managementof working capital

961 083 Handle cash

01HJProduce a software applicationthat meets a need foradministrative information


Students who have acquired one or more of the competencies of the Accounting andManagement Techniques program will receive recognition for corresponding competencies in theAccounting program, if they pursue their studies at the secondary level.

FROM ACCOUNTING ANDMANAGEMENT TECHNIQUES

TO ACCOUNTING


23

01HK Communicate in French in abusiness context


961 134 Write and format accounting-relatedcorrespondence in French

01HRParticipate in determining thecost of goods, services oractivities

961 175 Perform calculations needed todetermine the cost of goods andservices

01HT

Ensure the implementation of acomputerized accountingsystem and the support of dailyoperations

961 213 Implement an accounting system

01HU Provide technical support inmatters of income tax

961 204 Produce an income tax return for anindividual

24

Students who have acquired one or more of the competencies of the Business Management program will receive recognition for corresponding competencies in the Accounting program, if they pursue their studies at the secondary level.

FROM BUSINESS MANAGEMENT TO ACCOUNTING


01TUUse common applicationsoftware for businessmanagement purposes



961 144 Organize and process data related toa company’s resources


01TT Communicate and interact in abusiness management context 961 102 Interact in a variety of professional

situations

001TY Use sources of law applicable tobusiness activities 961 093 Use information related to legislation

affecting businesses

01U5 Produce accounting informationfor management purposes

961 074 Process source documents in different types of companies

961 083 Handle cash


961 154 Carry out daily tasks related totransactions involving receivablesand payables



01U6 Analyze accounting andfinancial information forbusiness managementpurposes


01U7 Prepare and manage anoperating budget

961 083 Handle cash


01TZCommunicate in French withpersonnel and superiors in theorganization or company


961 134 Write and format accounting-relatedcorrespondence in French

PART II

Accounting 27 Module 1

MODULE 1: THE OCCUPATION AND THE TRAINING PROCESS

CODE: 961 012 Duration: 30 hours

SITUATIONAL OBJECTIVE

EXPECTED OUTCOME

By participating in the required activities of the learning context according to the indicatedcriteria, the students will be able to determine their suitability for the occupation and the training process.

SPECIFICATIONS

At the end of this module, the students will:

S Be familiar with the nature of the occupation.S Understand the training process.S Confirm their career choice.

LEARNING CONTEXT

PHASE 1: Information on the Occupation

S Learning about how businesses are organized: legal structures, fields of activity,organizational structures, organization of work, work environment, work tools, etc.

S Learning about the job market in accounting: job prospects, remuneration, opportunitiesfor promotion and transfer, criteria and process for the selection of candidates.

S Learning about the nature and requirements of the occupation through meetings withemployers, written materials, etc.

S Assessing the possibility of starting up a business or being self-employed.S Learning about risk factors pertaining to the health and safety of workers, as well as the

means available to prevent work accidents and occupational diseases.S Learning about the rights and responsibilities of workers and employers. S Presenting the information gathered and discussing their views on the occupation.

Module 1 28 Accounting


LEARNING CONTEXT

PHASE 2: Information on and Participation in the Training Process

S Discussing the skills, aptitudes, attitudes and knowledge required to practise theoccupation.

S Becoming familiar with the training process.S Checking how the training program compares with the actual occupation.S Sharing their initial reactions to the occupation and the training process.

PHASE 3: Evaluation and Confirmation of Career Choice

S Describing their preferences, aptitudes, interests and knowledge with regard to theoccupation as well as their personal qualities.

S Relating the various requirements of the training program and the occupation to theirown preferences, aptitudes, interests and personal qualities.

S Identifying the personal strengths that will facilitate their work as well as theweaknesses they must overcome.

S Explaining why they choose to continue or abandon the training process.

INSTRUCTIONAL GUIDELINES

The teacher should:

S Create a climate that favours the students' personal growth and integration into the jobmarket.

S Encourage students to engage in discussions and express their opinions. S Motivate the students to take part in the suggested activities.S Help students to arrive at an accurate perception of the occupation.S Provide students with the means to assess their career choice honestly and objectively.S Provide the students with information on the recognition of experiential learning. S Organize visits to businesses representative of the main workplaces in the field. S Make it possible for students to become familiar with the work environment and tools

through the optimal use of the lab. S Make all pertinent reference materials available: information on the organization of

companies and the occupation, training programs, guides, etc.S Organize meetings with specialists in the field.



PARTICIPATION CRITERIA

PHASE 1:

S Gather information on most of the topics to be covered.S Express their views on the occupation, relating them to the information they have

gathered.

PHASE 2:

S Give their opinion on some of the requirements that they will have to meet in order topractise the occupation.

S Express their views on the training program.

PHASE 3:

S Sum up their preferences, interests, aptitudes and knowledge with regard to theoccupation as well as their personal qualities.

S Explain why they chose to continue or abandon the training process.


MODULE 2: RESEARCHING INFORMATION


BEHAVIOURAL OBJECTIVE

EXPECTED BEHAVIOUR

To demonstrate the required competency, the students mustresearch and exchange informationin accordance with the following conditions, criteria and specifications.

CONDITIONS FOR PERFORMANCE EVALUATION

- Given:C current information needs in the field of accountingC different information sources such as manuals, guides, the Internet, public databases, etc.

- Using:C an operating system and the appropriate telecommunications tools

GENERAL PERFORMANCE CRITERIA

- Effective use of information sources - Correct use of terminology - Proper use of operating system - Efficient management of files and folders - Demonstration of autonomy and initiativeS Observance of professional ethicsS Observance of ergonomic rules



SPECIFICATIONS OF THE EXPECTEDBEHAVIOUR

SPECIFIC PERFORMANCE CRITERIA

A. Specify what is to be researched. - Clear formulation of the purpose of theresearch

- Identification of the various aspects toconsider when doing the research

B. Select and consult reference sources. - Selection of appropriate sources for theresearch

- Variety of sources selected- Effective navigation using hypertext links S Effective use of search engines and criteria

on the Internet S Quick location of relevant informationS Appropriate organization of site addresses

to save

C. Extract information. - Accurate interpretation of information - Relevance of information extracted - Correct procedure for importing filesS Correct setting of printing parametersS Methodical note-takingS Observance of copyrights

D. Formulate and record the results of theresearch.

- Consideration of initial purpose and limits - Clear, concise writing - Use of appropriate terminology S Methodical recording of information





E. Transmit and receive information by:C fax and fax/modemC traditional mail and e-mailC messenger service

- Correct application of steps involved intransmitting and retrieving faxes andelectronic messages

- Effective management of inbox andaddress book

S Correct zipping and unzipping of filesattached to messages and faxes

S Correct procedures for sending, receivingand following up traditional mail

S Correct preparation of waybill formessenger services

F. Exchange information by telephone. - Proper telephone etiquette - Clear, concise information transmitted - Clear enunciation S Appropriate management of voice mail


MODULE 3: TABLES AND CHARTS



EXPECTED BEHAVIOUR

To demonstrate the required competency, the students mustproduce tables and chartsin accordance with the following conditions, criteria and specifications.


- Following instructions- Using:

C spreadsheet software and a bank of imagesC reference materials


- Appropriate use of software functions - Observance of ergonomic rules - Concern for presentation of the work





A. Determine how the data will beorganized and the worksheets built.

- Recognition of the types of data and thelinks among the data

- Correct determination of the number ofworksheets and the links to beestablished among them

- Correct organization of sheets in terms of: C the content of the columns and rowsC the cell formatC the appearance of the data

B. Enter data. - Correct use of numeric keypadS No keyboarding errors S Appropriate use of integrated functions

such as fill series, sort, etc.S Correct adaptation of worksheet in terms

of:C the appearance of the content of a cell

or range of cells C adding and deleting rows, columns or

cell content C column width and row height C moving and copying cells

C. Process data. - Appropriate use of: C operatorsC integrated statistical, financial and

logical functionsC formulasC absolute values

S Correct establishment of the followinglinks among the worksheets and files:address, paste and paste special

S Correct search for and extraction of dataS Correct use of database statistical

functions S Insertion of imported data in appropriate

places



SPECIFICATIONS OF THEEXPECTED BEHAVIOUR


D. Present the data in the form of tablesand charts.

- Correct formatting of table and itscontent

- Insertion of imported images in theappropriate places

- Appropriate choice of data series andlabels

S Selection of appropriate type of chartS Inclusion of all parameters such as

headings, subheadings, legends, etc.S Appropriate formatting of chart

E. Save and print the tables and charts. - Determination of appropriate printingparameters

S Saving of files and their environment


MODULE 4: CALCULATIONS RELATED TO SOURCE DOCUMENTS



EXPECTED BEHAVIOUR

To demonstrate the required competency, the students mustdo calculations and prepare source documents in accordance with the following conditions, criteria and specifications.


- Given instructions and source documents- Using:

C spreadsheet software, a business calculator, interest tables and currency tablesC reference materials


- Correct use of a business calculator - Neat, legible documents S Accurate calculationsS Appropriate use of software functions - Observance of ergonomic rules





A. Do calculations and prepare sourcedocuments related to purchases andsales.

- Consistency of information betweensource documents

- Writing of information in appropriateplaces

- Correct calculations

B. Calculate discounts and prepare sourcedocuments.

- Accurate determination of type of discount(cash or volume) and the cash rebate

S Correct calculations S Writing of information in appropriate

places S Numbers written without spelling errors

C. Calculate international payments andprepare source documents.

- Accurate conversion of amounts intoforeign currencies

S Accurate determination of type ofdocuments to be used (money orders,drafts or bills of exchange)

D. Calculate simple interest. S Accurate determination of the term used tocalculate interest

S Correct application of formula

E. Calculate compound interest andprepare loan amortization tables.

S Accurate determination of the number ofpayments and the applicable interest rate

S Appropriate choice of interest table S Correct calculationsS Observance of instructions regarding the

preparation of the tables

FIELD OF APPLICATION

The following source documents: requisitions, purchase orders, invoices, receiving slips,statements of account, tenders, shipping slips, credit notes, waybills, cheques, money orders,drafts, letters of exchange


MODULE 5: FORMATTING CORRESPONDENCE



EXPECTED BEHAVIOUR

To demonstrate the required competency, the students mustformat accounting-related correspondence in accordance with the following conditions, criteria and specifications.


- Given texts of no more than one page that are used in the field of accounting- Using:

C word processing, spreadsheet and spelling and grammar checking softwareC dictionaries, grammar books and other reference materials


- Appropriate use of software functions - Observance of ergonomic rules





A. Plan the formatting. - Determination of a style appropriate forthe content

- Appropriate use of templates supplied bythe software

- Correct setting of parameters

B. Keyboard and arrange the componentsof the text.

- Correct application of keyboardingtechnique

S Inclusion of all parts of the text S Observance of rules for arranging text S Correct creation of tables

C. Finalize the presentation of the text. - Correct formatting of characters,paragraphs and pages

S Optimal use of possibilities for insertingdata, tables, charts, objects and images

S Appropriate correction of spelling,grammar and formatting errors

D. Save and print the text. - Text saved correctlyS Selection of appropriate printing functionsS Effective use of saving functions

E. Prepare the envelope. - Use of appropriate envelope format S Observance of formatting rules S Inclusion of all parts


Simple correspondence such as notes, memorandums, information requests, claims, deadlinereminders, formal notices, confirmations of balance, error corrections, letters of credit,collection letters, etc.


MODULE 6: ENGLISH CORRESPONDENCE



EXPECTED BEHAVIOUR

To demonstrate the required competency, the students mustwrite accounting-related correspondence in English in accordance with the following conditions, criteria and specifications.


- Given verbal or written instructions on writing a text used in the field of accounting- Using:

C word processing and spelling and grammar checking softwareC templatesC dictionaries and grammar books


- Correct keyboarding technique S Appropriate use of reference materialsS Appropriate use of software functions- Observance of ergonomic rules





A. Prepare an outline for the text. - Accurate interpretation of instructions - Gathering of all documents and

information required to write the text - Inclusion of main ideas S Logical sequence in the presentation of

ideas

B. Compose and keyboard the text. - Observance of outline S Correct links between main and secondary

ideas S Clear, coherent writing S Relevant content S Selection of vocabulary appropriate for the

context and target audience

C. Revise and print the text. - Detection of all errors S Accurate correction of spelling, grammar,

syntax and style errors S Appropriate use of correction toolsS Text correctly saved and printed


Simple correspondence such as notes, memorandums, information requests, claims, deadlinereminders, formal notices, confirmations of balance, error corrections, letters of credit,collection letters, etc.


MODULE 7: PROCESSING SOURCE DOCUMENTS



EXPECTED BEHAVIOUR

To demonstrate the required competency, the students mustprocess source documents in different types of companiesin accordance with the following conditions, criteria and specifications.


- Given:C source documents and a chart of accounts with items and accounts C a trial balance for the preceding period

- Using:C a general journal and a general ledger C spreadsheet software and a business calculator


- Observance of generally accepted accounting principles S Correct keyboarding techniqueS Neat, legible documents - Observance of ergonomic rules





A. Organize the work. - Grouping of documents according totype of transaction

- Verification of consistency ofinformation between the variousdocuments

B. Record the source documents in thegeneral journal.

- Determination of accounts to becharged according to the chart ofaccounts

- Correct breakdown of amounts - Accurate recording of information

C. Post to the general ledger. - Correct posting procedure S Accurate transcription of information S Accurate calculation of account

balances

D. Prepare the trial balance. S Accurate information in headingS Writing of appropriate accountsS Accurate calculations and balancing of

totals

E. Prepare a worksheet. S Accurate transcription of information tothe trial balance

S Correct use of spreadsheet functions

F. Verify and correct the entries. S Correct application of method fordetecting errors

S Selection of appropriate correctionmethod

S Correct application of correctionmethods such as setoff and reversal

S Corrections made in appropriate placesin the worksheet

S Production of a corrected trial balance





G. Classify and file the sourcedocuments.

S Determination of the codes according tothe classification plan in effect

S Correct application of filing rulesS Observance of conservation period


The following source documents: requisitions, purchase orders, invoices, receiving slips,statements of account, tenders, shipping slips, credit notes, waybills, cheques, money orders,drafts, letters of exchange

Tasks carried out for companies in the service, business and manufacturing sectors with thefollowing legal structure: sole proprietorship, partnership, non-trading company and businesscorporation


MODULE 8: HANDLING CASH



EXPECTED BEHAVIOUR

To demonstrate the required competency, the students musthandle cashin accordance with the following conditions, criteria and specifications.


- Given a chart of accounts, source documents and instructions - Using:

C a business calculator, and spreadsheet and word processing softwareC a general journalC reference materials


- Accurate calculations - Appropriate filing of source documents - Observance of internal control policies S Observance of generally accepted accounting principlesS Correct spelling and grammarS Appropriate verification and correction of documents producedS Correct keyboarding techniqueS Neat, legible documentsS Observance of ergonomic rules





A. Prepare a deposit. - Grouping of the following items as persections of the deposit slip: C chequesC cashC credit card slipsC drafts and money orders

- Correct recording of items on the depositslip

- Accuracy of subtotals and totals on thedeposit slip

S Accuracy of information and amountsrecorded in the general journal

B. Transfer funds. - Correct transfer of funds in terms of: C accounts usedC amounts transferred

S Accuracy of information and amountsrecorded in the general journal

S Correctly written and forwarded letterconfirming the transfer

C. Balance the cash registers. - Exact calculation of contents of the till S Verification of consistency between

content of till and the opening balanceand the total indicated on the cashregister tape

S Correct maintenance of cash in the cashregister

S Accuracy of information on the cashregister statement

S Observance of control procedure





D. Manage a petty cash fund. - Correct preparation of sourcedocuments related to managing a pettycash fund

S Accurate recording and breakdown ofdocuments in the petty cash journal

S Appropriate use of spreadsheetfunctions

S Exact determination of surplus orshortage

S Correct replenishing of petty cash fundin terms of:C issuing a chequeC recording the information and

amounts in the general journal

E. Prepare a bank reconciliation forcurrent accounts and payrollaccounts.

- Gathering of necessary documents S Determination of balances necessary

for doing the reconciliation S Proper checking-off procedure S Correct determination of:

C total amount of outstanding chequesC other charges and income recorded

on the bank statementS Correct preparation of bank

reconciliation S Appropriate use of spreadsheet

functionsS Correct entry of unrecorded items in

the general journalS Accurate correction of balance of the

last cheque stub or cheque register





F. Prepare a cash budget. - Gathering of appropriate information interms of forecasted cash receipts anddisbursements

- Correct preparation of cash budget - Exact determination of minimum

balance required S Appropriate use of spreadsheet

functions

G. Monitor the cash fund. - Appropriate use of available funds S Gathering of information required for:C making the best use of budget

surpluses C obtaining credit

S Correct preparation of a summary ofthe information gathered

S Appropriate use of spreadsheetfunctions


MODULE 9: LEGISLATION AFFECTING BUSINESSES



EXPECTED BEHAVIOUR

To demonstrate the required competency, the students mustuse information related to legislation affecting businessesin accordance with the following conditions, criteria and specifications.


- Given case studies and learning situations - Using:

C word processing and spelling and grammar checking softwareC appropriate telecommunications toolsC formsC written, electronic and telephone reference sources


- Staying within the limits of their responsibility S Observance of professional ethicsS Appropriate use of software functions- Observance of ergonomic rules - Correct spelling and grammar



A. Gather and update informationpertaining to legislation affectingbusinesses.

- Determination of different aspects of thelegislation to be updated

S Appropriate selection of referencesources

S Efficient use of reference sourcesS Selection of relevant information S Recording of information gathered in the

appropriate files





B. Process various claims. S Determination of laws applicable tovarious situations

S Effective use of reference sourcesS Accuracy of information given to

claimantsS Gathering of all relevant information and

source documentsS Correct production of claim documentsS Observance of procedures and

deadlines prescribed by legislation S Accuracy of accounting entriesS Use of appropriate journalsS Demonstration of attitudes appropriate

to the situation

C. Produce documents for governmentorganizations.

S Gathering of information required toproduce documents

S Compliance with instructions on how tocomplete forms

S Accuracy of calculations and resultsS Observance of procedures and

deadlines prescribed by legislation S Accuracy of accounting entriesS Use of appropriate journals

D. Follow up files. S Production and addition of informationrequired to process the claim

S Filing of information in appropriate filesS Accuracy of information given to

individuals concerned

FIELD OF APPLICATIONLabour standards, human rights and freedoms, employment insurance, occupational healthand safety, access to documents held by public bodies and the protection of personalinformation, individual contracts, collective agreements, consumer-related contracts, CivilCode, Taxation Act, standards of the Canadian Institute of Chartered Accountants (CICA),customs and excise, grants, etc.


MODULE 10: PROFESSIONAL RELATIONSHIPS



EXPECTED OUTCOME

By participating in the required activities of the learning context according to theindicated criteria, the students will be able to interact in a variety of professional situations.

SPECIFICATIONS

During this module, the students will:

S Become familiar with the principles of the process of communication. S Understand the importance of having good professional relationships in the

workplace.S Apply teamwork techniques.S Become aware of their strengths and limitations with regard to the way they develop

professional relationships.

LEARNING CONTEXT

PHASE 1: The General Principles of Communication

S Learning about the elements involved in the process of communication. S Listing the obstacles to effective communication. S Learning about the factors that promote effective communication. S Examining, on the basis of their personal and professional experience, the way they

communicate by recognizing their strengths and weaknesses.



LEARNING CONTEXT

PHASE 2: Communication with the Accounting Department’s Clients

S Learning about the characteristics and needs of the clients served by the accountingdepartment.

S Discussing the conditions necessary for developing harmonious professionalrelationships.

S Experimenting with situations involving dealings with the accounting department’sinternal and external clients.

PHASE 3: Teamwork

S Learning about the conditions and methods that facilitate teamwork. S Experimenting with situations involving dealings with colleagues and superiors in

which they must: C participate in creating a team and dividing tasks among the team members;C make decisions;C do a presentation;C defuse tense situations;C resolve problems by using techniques such as brainstorming, the nominal group

technique, etc.S Discussing the attitudes and behaviours that promote effective teamwork.

PHASE 4: Evaluation of The Way They Deal with Various Professional Situations

S Assessing their personal strengths and weaknesses with regard to the way they dealwith clients and communicate with colleagues and superiors.

S Indicating the steps they could take to improve the way they communicate and workin a team.

S Reflecting on the way they deal with tense situations and on ways of managingstress.

S Assessing the skills acquired during this module.




The teacher should:

S Make extensive use of role-play techniques and learning situations representative ofthe workplace.

S Favour work in small groups, ensuring that each student has the opportunity toparticipate in and observe learning situations.

S Provide students with checklists to help them observe and analyze learningsituations.

S Encourage students to try out new behaviours.S Value the contributions of each person during discussions.S Make appropriate use of audiovisual material and telecommunications tools. S Organize a visit with an accounting specialist who can share his or her experience

with regard to the different aspects covered in this module. S Guide the students through the self-evaluation process by providing them with

appropriate instruments (questionnaires or checklists).


PHASE 1:

S Gather information on the various topics to be covered.S Indicate at least one strength and one weakness in the way they communicate.

PHASE 2:

S Participate in the activities involving experimentation in dealing with the accountingdepartment’s internal and external clients.

PHASE 3:

S Experiment with teamwork techniques by following the main instructions.



PHASE 4:

S Present the results of their evaluation, indicating: C at least two strengths and two weaknesses in the way they communicate with

clients, colleagues and superiors; C two skills acquired during this module.

S Indicate at least two steps that they can take to improve the way they communicate.


MODULE 11: COMMUNICATING IN FRENCH



EXPECTED BEHAVIOUR

To demonstrate the required competency, the students mustcommunicate in French in an accounting contextin accordance with the following conditions, criteria and specifications.


- Given role-plays taking place in French - Using:

C a telephone system commonly used in the workplaceC dictionaries, grammar books and other reference materials


- Appropriate choice of vocabulary - Use of correct turns of phrase - Clear enunciation S Proper telephone etiquetteS Level of language adapted to the person being addressedS Appropriate use of reference materials





A. Ask for accounting-relatedinformation.

- Proper etiquette - Relevant, clear request - Accurate interpretation of what was

said by the person being addressed

B. Respond to a request for accounting-related information.

- Proper etiquetteS Accurate interpretation of speaker’s

requestS Relevant, clear response S Correct preparation of voice mail

messages

C. Deal with a complaint. - Accurate interpretation of complaintS Formulation of clear, coherent and

relevant explanations, objections andarguments

S Formulation of an acceptable solutionS Verification of the satisfaction of the

person making the complaint


Communication with customers, suppliers, and representatives of organizations andfinancial institutions


MODULE 12: PAYROLL



EXPECTED BEHAVIOUR

To demonstrate the required competency, the students mustprepare the payrollin accordance with the following conditions, criteria and specifications.


- Given:C a chart of accounts and source documents related to the number of hours workedC information contained in a computerized accounting system

S Using: C journals and word processing, spreadsheet and accounting softwareC schedules of deductions at source and a business calculatorC reference materials


- Appropriate filing of source documents - Accurate calculations - Observance of generally accepted accounting principlesS Correct keyboarding techniqueS Neat, legible documentsS Compliance with legislation affecting businessesS Correct spelling and grammarS Observance of ergonomic rules





A. Gather information. - Selection of all required documentssuch as time sheets, punch cards,computerized reports, etc.

S Correct filing of support documentsS Correct preparation of reports for

companies specialized in payrollpreparation

B. Calculate salaries. S Calculation of gross salary taking intoaccount taxable and non-taxablebenefits

S Exact calculation of taxable salary anddeductions

S Appropriate use of schedules ofdeductions at source

S Correct recording of entries in journals

C. Calculate the employer’scontributions.

S Recording of amounts in theappropriate registers

S Accuracy of entriesS Accuracy of postings to the general

ledger

D. Pay the salaries. - Proper procedures regarding chequepreparation and the production ofreports required for direct deposits

E. Check and correct the work. - Effective resolution of problemsencountered

S Effective management of conflictsinvolving personnel

- Accuracy of correcting entries- Formulation of appropriate explanatory

notes


Preparation of payroll including bonuses, commissions and simple taxable benefits


MODULE 13: FRENCH CORRESPONDENCE



EXPECTED BEHAVIOUR

To demonstrate the required competency, the students mustwrite and format accounting-related correspondence in French in accordance with the following conditions, criteria and specifications.


- Given verbal or written instructions on writing a text used in the field of accounting S For a text of not more than one page- Using:

C word processing and spelling and grammar checking softwareC samples of letters in FrenchC French dictionaries and grammar books


- Appropriate choice of French vocabularyS Correct use of word processing functionsS Correct keyboarding techniqueS Appropriate use of reference materials- Observance of ergonomic rules





A. Prepare an outline for the text. - Accurate interpretation of instructions - Gathering of all documents and

information required to write the text - Inclusion of main ideas S Logical sequence in the presentation of

ideas

B. Compose and keyboard the text. - Observance of outline S Correct links between main and

secondary ideas S Relevant content S Selection of vocabulary appropriate to

the context and target audience

C. Revise the text. - Correct use of spelling and grammarchecking software

D. Format the text. - Choice of a style appropriate for thecontent

- Inclusion of all partsS Correct placement and spacing of all

parts- Appropriate characters, paragraphs and

page format- Correctly saved and printed document

E. Prepare the envelope. - Use of appropriate envelope format- Observance of formatting rules - Inclusion of all parts


Simple correspondence such as notes, memorandums, information requests, claims,deadline reminders, formal notices, confirmations of balance, error corrections, letters ofcredit, collection letters, etc.


MODULE 14: PROCESSING DATA



EXPECTED BEHAVIOUR

To demonstrate the required competency, the students mustorganize and process data related to a company’s resources in accordance with the following conditions, criteria and specifications.


- Given data pertaining to a company’s employees, inventory, raw materials andoverhead costs

- Using:C database softwareC reference materials


- Appropriate use of software functions - Observance of ergonomic rules - Correct keyboarding technique





A. Determine how the tables in thedatabase will be organized.

- Analysis of data according to needs- Appropriate choice of data to be

organized - Determination of fields making up each

record S Appropriate type and length of each

field S Correct determination of links to be

established between the fields in thevarious tables

B. Create the structure of the databasetables.

S Correct procedure for creating thestructure of the database tables

S Inclusion of all fieldsS Field properties consistent with

planning

C. Enter data. - Appropriate application of proceduresfor entering, copying, adding, modifyingand deleting data

S Correct use of form and table modes S Precision of data entered

D. Process data. - Correct application of procedures forsearching, replacing, sorting, hidingand deleting

S Correct creation and adaptation offorms

S Efficient consultation of data byindexed field

S No typing errors

E. Do queries. - Correct application of query procedure - Use of exact criteria - Inclusion of all required data





F. Produce reports and labels. - Appropriate choice of content - Creation of formats in accordance with

needs - Correct use of grouping and calculation

functions S Use of appropriate paper formats

G. Adapt a database. S Modification of the structure inaccordance with new needs

S Correct adjustment of links betweenfields


Organization and processing of data pertaining to a company’s employees, inventory,raw materials and overhead costs


MODULE 15: DAILY TASKS



EXPECTED BEHAVIOUR

To demonstrate the required competency, the students mustcarry out daily tasks related to transactions involving receivables and payables in accordance with the following conditions, criteria and specifications.


- Given: C a chart of accounts, source documents and instructionsC information contained in a computerized accounting system

- Using:C word processing, accounting and spreadsheet softwareC a business calculator and appropriate telecommunications toolsC journals and ledgersC samples of letters written in English and FrenchC reference materials


- Correct writing and formatting of correspondence written in English and FrenchS Observance of internal control policiesS Observance of generally accepted accounting principlesS Accurate calculationsS Appropriate use of software functionsS Correct keyboarding techniqueS Compliance with legislation affecting businesses S Observance of professional ethics- Observance of ergonomic rules





A. Gather and organize the sourcedocuments.

- Proper procedure for gatheringdocuments

- Grouping of documents according totype of transaction

- Observance of rules established withrespect to internal and externalcommunications

B. Follow up transactions affectingreceivables.

- Verification of consistency between:C data on tax-related documents and

documents related to the sale ofmerchandise and assets

C receipts and reimbursements and thesubsidiary ledger

S Correct issue of source documentssuch as cheques, credit notes, etc.

S Correct application of the procedure forexchanging information within andoutside the company

S Appropriate use of telecommunicationstools

C. Follow up transactions affectingpayables.

- Verification of consistency between:C data on documents related to

purchases, loans, payroll and taxes C disbursements and reimbursements

and the subsidiary ledgerS Correct issue of source documents

such as cheques, stubs, registers,memos, etc.

S Correct application of the procedure forexchanging information within andoutside the company






D. Follow up inventory. - Correct recording of data on the stockfollow-up sheets

- Correct recording of inventory flow withrespect to purchases, sales and creditnotes

- Correct application of procedure forexchanging information within andoutside the company


E. Record the source documents in thejournals.

- Determination of accounts to becharged according to the chart ofaccounts

S Correct breakdown of amounts S Exact recording of dataS Use of appropriate journal

F. Post to the general ledgers. S Posting to appropriate ledger S Correct posting procedure S Accuracy of transcribed data S Exact calculation of account balances

G. Prepare the trial balance. S Accuracy of information in heading S Writing of appropriate accounts S Exact calculations and balancing of

totals

H. Produce:C sales reportsC purchase reportsC inventory reportsC loan reportsC payroll reports

S Compliance with instructions regardingperiods and dates

S Relevant data S Production of appropriate tables and

charts S Accurate determination of printing

parametersS Correct production of audit trail





I. Check and file documents. - Correct application of methods for

detecting errors - Appropriate choice of correction

methods - Correct application of correction

methods such as setoff and reversal S Recording of corrections in appropriate

places in the worksheet S Production of a corrected trial balanceS Correct procedure for backup copiesS Correct filing of documents


Tasks carried out for companies in the service, business and manufacturing sectors withthe following legal structure: sole proprietorship, partnership, non-trading company andbusiness corporation


MODULE 16: EFFICIENCY



EXPECTED BEHAVIOUR

To demonstrate the required competency, the students mustensure that they work efficientlyin accordance with the following conditions, criteria and specifications.


- Given learning situations representative of situations they will encounter in anaccounting department

- Using:C planning tools commonly used in companiesC word processing, spreadsheet, database and agenda softwareC appropriate telecommunications toolsC reference materials


- Appropriate use of software functions S Correct keyboarding techniqueS Neat, legible documentsS Demonstration of good judgmentS Staying within the limits of their responsibility - Observance of ergonomic rules





A. Analyze the characteristics ofaccounting tasks.

- Recognition of the main tasks and theirsequence

- Classification of tasks according to thelevel of productivity, deadline andcomplexity

- Correct determination of the level ofquality and time required to carry outeach task

B. Plan when accounting activities willbe carried out.

- Correct prioritization S Planning of activities in order to: C optimize the use of material

resourcesC minimize the amount of time involved

S Allowance of sufficient leeway for theunexpected

S Establishment of a work schedule thattakes deadlines into account

S Correct distribution of activities in thework schedule

S Appropriate use of planning tools

C. Follow up the work plan. - Correct application of a verificationmethod

S Effective management of obstaclesencountered

S Adjustment and correction of plan inresponse to unexpected events





D. Use tools that increase efficiency. - Appropriate personalization of desktopuser interface

S Appropriate use of software wizards S Correct adaptation of tool bars S Correct automation of repetitive tasksS Preparation of appropriate document

templates such as letters, calculationsheets and forms

S Creation of relevant, efficient macrosS Effective management of bookmarks

and homepage of navigating software S Correct import and export of filesS Typing speed of 20 words per minute

for three minutes


MODULE 17: COST OF GOODS AND SERVICES



EXPECTED BEHAVIOUR

To demonstrate the required competency, the students mustperform calculations needed to determine the cost of goods and services in accordance with the following conditions, criteria and specifications.


- Given:C data contained in a computerized accounting system and databaseC a chart of accounts and instructions

- Using:• spreadsheet, accounting and database software • reference materials


- Accuracy of calculations - Appropriate use of software functionsS Observance of generally accepted accounting principlesS Observance of ergonomic rules





A. Calculate the cost of goods sold. - Gathering of appropriate informationrelated to inventory, purchases, etc.

- Choice of appropriate accounts - Use of appropriate wording S Writing of information in appropriate

places S Observance of accounting practices in

terms of how the section “cost of goodssold” in the income statement ispresented

B. Break down and apply the charges tothe orders, projects and activitiesinvolved.

- Import of appropriate information withrespect to raw materials, labour andoverhead costs

S Correct preparation of a worksheetusing spreadsheet software

S Use of appropriate wording S Correct charging to accountsS Application of the following to

appropriate orders, projects andactivities: C raw materials C direct and indirect labour costsC fixed and variable overhead costs

S Correct automation of tasks done withthe spreadsheet

C. Calculate the cost of a project or anorder.

- Correct calculation and preparation ofsections related to raw materials, labourand overhead costs

S Choice of appropriate accountsS Use of appropriate wordingS Writing of information in appropriate

placesS Observance of accounting practices in

terms of how the manufacturingstatement is presented





D. Calculate the cost of an activity. - Compliance with instructions in termsof how the elements of the statementare arranged

S Choice of appropriate accountsS Use of appropriate wordingS Writing of information in appropriate

placesS Observance of accounting practices in

terms of how the cost of activitystatement is presented

E. Check and file the reports. - Correct application of error detectionmethods

- Appropriate correction of errors- Correct procedure for backup copies - Correct filing of documents


MODULE 18: END-OF-PERIOD TASKS



EXPECTED BEHAVIOUR

To demonstrate the required competency, the students mustperform end-of-period tasksin accordance with the following conditions, criteria and specifications.


- Given: C a chart of accounts, source documents and instructionsC information contained in a computerized accounting system

- Using:C word processing, accounting, spreadsheet and database softwareC a business calculator and appropriate telecommunications toolsC journals and ledgersC samples of letters written in English and FrenchC reference materials


- Accuracy of calculationsS Observance of generally accepted accounting principlesS Compliance with legislation affecting businessesS Observance of internal control policiesS Observance of professional ethicsS Appropriate use of software functions S Correct keyboarding technique- Observance of ergonomic rules





A. Plan and organize the work. - Prioritization of tasks according todeadline, complexity and importance

- Selection of appropriate files - Correct distribution of tasks on work

schedule S Appropriate use of time management

tools

B. Record simple adjusting entries. - Gathering of appropriate informationrelating to supplies, insurance, rent, etc.

S Correct preparation of a worksheet withadjusting entries using spreadsheetsoftware

S Accurate recording of adjusting entries inthe worksheet

S Accuracy of journal entries and postings

C. Collect accounts receivable. - Correct preparation of statements ofaccount and schedule of accountsreceivable by age

S Correct collection procedure S Proper etiquette with respect to English

and French communication with clientsS Observance of rules for writing and

formatting collection letters in Englishand French

S Observance of the company’s policieswith respect to the allowance fordoubtful accounts, write-offs andrecovery of bad debts

S Accurate recording of adjusting entriesin the worksheet

S Accuracy of journal entries andpostings





D. Enter transactions related to plant andequipment.

- Gathering of appropriate informationrelating to plant assets

- Correct recording of purchases,exchanges, sales and discards

- Appropriate choice of type ofdepreciation: straight-line method,diminishing balance method and wearand tear method

S Correct preparation of plant assetsheets, depreciation and depletionschedules using spreadsheet software



E. Enter transactions related toinventory.

- Correct compilation of physicalinventory sheets

- Exact marking off of obsolete inventory - Accuracy of write-off entries S Update of inventory sheetsS Correct verification of consistency

between physical inventory andinventory on the books



F. Remit taxes and deductions atsource.

- Gathering of information required toprepare remittances

S Correct production of reports- Correct preparation of forms and

cheques S Accuracy of journal entries and

postings





G. Produce periodic financialstatements.

- Appropriate use of software to prepare: C an adjusted trial balanceC an income statementC a balance sheetC a statement of retained earnings

- Observance of accounting practices interms of how financial statements arepresented

H. Ensure follow-up of the budget. - Exact calculation of variances betweenthe budget and the actual figures usingspreadsheet software

- Preparation of tables and chartsappropriate for the needs of thecompany’s various departments

- Correct formulation of explanatorynotes regarding the variances

S Concern for the confidential nature ofinformation exchanged between thevarious departments

I. Produce and check the reports. - Observance of accounting practicesand the company’s instructions

S Production of appropriate reports withrespect to: C lists of customers, suppliers and

inventoryC the audit trail

- Accuracy of correcting entries S Appropriate filing of documents




MODULE 19: YEAR-END TASKS



EXPECTED BEHAVIOUR

To demonstrate the required competency, the students mustperform year-end tasksin accordance with the following conditions, criteria and specifications.


- Given: C a chart of accounts, source documents, a trial balance and instructionsC information contained in a computerized accounting system and database

- Using:C journals and ledgersC word processing, presentation, accounting, spreadsheet and database softwareC a business calculator and appropriate telecommunications toolsC samples of letters written in English and FrenchC reference materials


S Appropriate use of software functionsS Correct keyboarding techniqueS Observance of accounting principles S Observance of internal control policiesS Compliance with legislation affecting businessesS Observance of professional ethicsS Concern for the quality of communication with individuals within and outside the

company- Observance of ergonomic rules





A. Plan and organize the work. - Prioritization of tasks according todeadline, complexity and importance

- Selection of appropriate files - Correct distribution of tasks on work

schedule S Appropriate use of time management

tools

B. Record entries for accruals anddeferrals.

- Gathering of appropriate informationrelating to interest, honoraria, income,salaries, etc.

S Correct preparation of a worksheetusing spreadsheet software

S Accuracy of calculationsS Accuracy of all information recorded in

the worksheet and that pertains to:C accruals and deferralsC the adjusted trial balance

S Accuracy of journal entries and postings

C. Produce annual financial statements. - Accurate recording of information in theworksheet prepared with thespreadsheet software

S Correct preparation of the followingdocuments using spreadsheet and wordprocessing software:C income statementC manufacturing statementC balance sheetC statement of retained earnings

S Observance of accounting practices interms of how financial statements arepresented

SObservance of instructions concerningaesthetics and the formatting of thedocument





D. Journalize the closing entries. - Correct procedure for journalizingclosing entries

- Accuracy of journal entries andpostings

S Correct preparation of the post-closingtrial balance

E. Record the reversing entries. - Correct procedure for journalizingreversing entries


S Correct preparation of the post-reversing entries

- Observance of accounting standardswhen adding and deleting accountsfrom the chart of accounts

- Correct preparation of new registers

F. Produce forecasted and comparativefinancial statements.

- Gathering of appropriate information S Import of appropriate data S Accuracy of calculations used for

forecastingS Accuracy of calculations used for ratios

and vertical and horizontal analysis - Formulation of appropriate comments S Appropriate subdivision of annual

budget into periods S Production of relevant tables using

spreadsheet softwareS Observance of accounting principles in

terms of how comparative financialstatements are presented

S Observance of internal control policies





G. Produce a financial report. - Import of appropriate informationS Production of appropriate tables and

chartsS Correct insertion of imagesS Correct formulation of explanatory textsS Observance of instructions concerning

aesthetics and the formatting of thedocument

S Correct use of presentation softwareS Observance of internal control policies

H. Complete statutory forms. - Gathering of relevant information - Appropriate choice of form - Recording of information in appropriate

places S Accuracy of calculations S Forwarding of forms to correct place

I. Ensure follow-up of cash flow,accounts receivable and accountspayable.

- Gathering of relevant information andfiles

S Observance of internal control policiesS Correct application of verification

procedureS Correct preparation in English and

French of letters confirming balancesS Detection of discrepancies S Determination of appropriate actionS Recording of new information

consistent with the action taken





J. Check and file documents. - Correct application of error detectionmethod

S Appropriate choice of correctionmethods

S Correct application of correctionmethods such as setoff and reversal

S Recording of corrections in appropriateplaces in the worksheet

S Production of a corrected trial balance S Correct procedure for backup copies S Correct filing of documents




MODULE 20: INCOME TAX RETURNS



EXPECTED BEHAVIOUR

To demonstrate the required competency, the students mustproduce an income tax return for an individualin accordance with the following conditions, criteria and specifications.


- Given personal information, slips and other documents provided by a client - Using:

C income tax preparation softwareC a business calculatorC reference materials


- Appropriate use of software functions and reference sources S Compliance with legislation affecting businessesS Efficient workS Observance of professional ethics- Observance of ergonomic rules





A. Gather information and documents. - Quality of customer service in terms ofgreeting and information gatheringprocedure

- Accurate recording of information oninitial form

- Grouping of documents according tothe order in which the information mustbe input

B. Do the calculations and enter thedata.

- Entering of data in appropriate places S Accuracy of calculations with respect to:C incomeC deductionsC creditsC schedules

S No keyboarding errors

C. Check the preliminary income taxreturn.

- Inclusion of all dataS Appropriate correction of errors

detected by the softwareS Appropriate responses to suggestions

given by the software

D. Minimize the amount of income taxto be paid.

- Correct development of differentscenarios using the software’sintegrated function

S Selection of best scenarioS Accurate recording of new data in the

reportS Correct use of the software function

aimed at minimizing the amount of taxto be paid by spouses

E. Produce the final income tax return. - Return printed correctlyS Correct assembly of documents to be

submitted with the return





F. Close the file. - Quality of customer service in terms of:C the explanations given to the client

regarding the return C explanations regarding the invoicing

- Correct production of copies- Correct application of methods for

sending the documents such astraditional mail and electronic filing(E-filing)


Income tax returns for individuals with income from employment or other sources(employment insurance, social assistance, etc.), who are self-employed, or who haveincome from a business or profession or from rental properties


MODULE 21: ACCOUNTING SYSTEMS



EXPECTED BEHAVIOUR

To demonstrate the required competency, the students mustimplement an accounting system in accordance with the following conditions, criteria and specifications.


- Given: C a chart of accounts and instructionsC a list of information on the company and its policies on operations and internal

controlC information on customers, suppliers, employees and inventory

- Using:C accounting softwareC reference materials


- Appropriate use of software functions - Correct keyboarding technique - Observance of generally accepted accounting principles S Observance of professional ethicsS Observance of ergonomic rulesS Correct spelling and grammar





A. Determine how the accountingsystem will be set up.

- Gathering of appropriate information - Appropriate choice of the software

modules to be used - Application of internal control policies

concerning access to information,segregation of tasks, monetary units,etc.

S Adaptation of an existing chart ofaccounts according to the company’sneeds

B. Enter the general information. - Accuracy of information required beforeactivating the software

S Accuracy of information regarding:C the chart of accountsC customers, suppliers and employeesC the budgetC inventoryC the cost of projects, contracts or

activities

C. Record the opening entries. - Accuracy of opening entryS Accurate recording of:C active customer and supplier

invoices C items in inventoryC current salaries payable, etc.

D. Check the accuracy of the entriesrecorded.

- Correct production of trial balanceS Appropriate correction of errors

detected

E. Produce the lists and reports. - Selection of appropriate types of listsand reports

S Correct printing of documents in termsof:C content to be printedC printing parametersC choice of printers





F. Check and file documents. - Proper verification and correction ofreports and lists

- Correct procedure for backup copies - Correct filing of documents


MODULE 22: CAREER DEVELOPMENT



EXPECTED OUTCOME

By participating in the required activities of the learning context according to theindicated criteria, the students will be able to commit themselves to the development of their career.

SPECIFICATIONS


- Determine the factors (intrinsic and extrinsic to a person) that can influence careerdevelopment.

- Apply a job search method. - Consider their various career options.

LEARNING CONTEXT

PHASE 1: Exploration of Employment Opportunities in Accounting

- Preparing a personal assessment describing their interests, values, aptitudes,weaknesses, etc.

- Learning about the organizations and sources of information to consult during a jobsearch.

- Preparing a list of potential employers.S Learning about the hiring conditions at different companies in the field of accounting.



LEARNING CONTEXT

PHASE 2: Preparation and Application of a Job Search Plan

- Planning the steps involved in their job search. - Writing their résumé and cover letters.- Preparing for and going to interviews.- Following up on the steps taken.

PHASE 3: Review of Career Options

- Learning about the new technologies used in companies and their impact on theoccupation.

- Looking at the possibilities of advancement in a company. - Learning about the opportunities for training in accounting or in related fields. S Learning about the requirements and personal characteristics required for

entrepreneurship or self-employment.S Looking at their capacities for entrepreneurship or self-employment.S Preparing an outline of their career plan.

PHASE 4: Evaluation of Their Efforts

- In a group discussion, commenting on the relevance of the documents used and theeffectiveness of the steps undertaken in their job search.

- Adapting their job search plan.S Evaluating how the work they did in this module may affect the development of their

career.




The teacher should:

- Provide the students with the material resources and computer tools (e.g. wordprocessing software and Internet access) that will facilitate their work.

- Explain to the students how to use reference sources.- Give students the time and means to try out their job search plan. - Encourage the students to engage in discussions and cooperate with each other.- Organize visits to leading-edge companies.- Organize information meetings with entrepreneurs.- Conduct discussions that will allow the students to share ideas on the job search

process.S Encourage students to evaluate themselves individually. - Guide students through the self-evaluation process by providing them with the

appropriate instruments (e.g. a questionnaire) that will help them reflect on the issuesinvolved.


PHASE 1:

- Consult the resources at their disposal.- Present a list of potential employers.

PHASE 2:

- Present a detailed job search plan.- Prepare a suitable cover letter as well as a résumé that complies with the rules of

presentation and that contains information on their work experience, education andskills, as well as relevant personal information.

PHASE 3:

- Examine their career options and present their conclusions in this regard.

PHASE 4:

- Summarize their job search experience.- Realistically adapt their job search plan.


MODULE 23: ENTERING THE WORK FORCE



EXPECTED OUTCOME

By participating in the required activities of the learning context according to theindicated criteria, the students will be able to enter the work force.

SPECIFICATIONS


- Become familiar with the realities of the occupation.- Learn how the different factors (work context, occupational practices, aptitudes,

preferences, expectations, and training received) can change their perception of theoccupation.

S Prepare for the workplace.

LEARNING CONTEXT

PHASE 1: Preparation for the Practicum in the Workplace

- Learning about the terms and conditions of the practicum.- Learning about how the company is organized.- Learning about how they fit into the company in terms of their tasks and position.



LEARNING CONTEXT

PHASE 2: Observation of and Participation in Occupational Activities

- Observing the work context: organizational structure, legal structure, organization ofwork, field of activity, work environment, tools, working conditions, interpersonalrelationships, health and safety, etc.

- Observing, performing or participating in a variety of occupational tasks.S Checking to make sure the individual responsible for the practicum is satisfied with

the work carried out. - Producing a brief report of their observations about the workplace and the tasks

carried out.

PHASE 3: Comparison of Their Initial Views of the Workplace with TheirPracticum Experience

S Identifying aspects of the occupation that differ from the training they have received.- Discussing the accuracy of their perception of the occupation before and after the

practicum: work environment, occupational practices.- Discussing the impact of their experience on their future career choice: aptitudes,

preferences, expectations.


The teacher should:

- Foster close cooperation between the school and the workplace.- Make it possible for students to observe and perform occupational tasks.- Make sure that there is a person to supervise the student in the workplace at all

times.- Ensure that each student receives proper support and supervision during the

practicum.- Intervene in case of difficulties or problems.- Encourage students to engage in discussions and express their opinions, especially

when comparing their perceptions before and after their experience in the workplace.




PHASE 1:

- Gather information on the practicum and how the company is organized.- Describe the tasks that the student will be expected to carry out.

PHASE 2:

- Follow the company’s instructions with respect to activities they are allowed to engagein as trainees, work schedules and rules of professional ethics.

S Produce a report containing information on at least five of the topics to observe anddescribing the tasks carried out or observed.

PHASE 3:

- Summarize their experience in the workplace by indicating what impact it has on theirfuture career choice.

Éducation

17-0125-01A

1 ADMINISTRATION, COMMERCE AND COMPUTER ......21. Accounting Systems 22. Career Development 23....

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Transcript of 1 ADMINISTRATION, COMMERCE AND COMPUTER ......21. Accounting Systems 22. Career Development 23....