accounting program of study 5731 - Internal System Error

ACCOUNTINGPROGRAM OF STUDY5731The Accounting program leads to theDiploma of Vocational Studies (DVS)and prepares the student to practise the occupation ofACCOUNTING CLERKDirection générale de la formation professionnelle et technique

DEVELOPMENT TEAMDesign and DevelopmentDaniel DelormeTeacher, Commission scolaire de MontréalMarc LeclercTeacher, Commission scolaire de LavalClaudine DupréConsultant in Program DevelopmentTechnical SupportCoordinationTranslationDirection des programmesDirection générale de la formationprofessionnelle et techniqueLouise CharleboisCoordinator of the Administration, Commerce and ComputerTechnology SectorServices à la communauté anglophoneDirection de la production en langue anglaise

ACKNOWLEDGMENTSThe Ministère de l'Éducation wishes to thank the following people for their invaluable assistance inthe development of this program:Representatives from Business andIndustryClaudette ArchambaultFuture Choix InformatiqueLavalFrance AsselinUrgences SantéMontréalDiane CoutureSyndicat de gestion agricoleVille-MarieLouise DesrochersLa Laurentienne AssurancesSt-LéonardSelma HujicAlpnet CanadaMontréalJeannot MorinMorin Denis CGAMontréal-NordMai NguyenDahan, Benchaya et GuindiMontréalGinette PoirierLafond et Dionne CAMontréalAudrey PotvinSercanPointe-CalumetNadine SigouinLS InformatiqueSte-DorothéeJocelyn VaillancourtMétro-RichelieuMontréalLaura ZacharianZacharian et associés comptablesMontréalRepresentatives from EducationFrancine AspirotÉcole de formation professionnelle Pierre-DupuyCommission scolaire Jacques-CartierGinette CampeauCollège d’administration et de commerceCommission scolaire du Sault-St-LouisRobert CorriveauCégep de Joliette-LanaudièreMonique FaubertÉcole professionnelle de St-HyacintheCommission scolaire de St-HyacintheGinette PelletierÉcole de formation professionnelle Pierre-DupuyCommission scolaire Jacques-CartierMaude PlourdeÉcole d’enseignement technique Gabriel-RousseauCommission scolaire Chutes-de-la-ChaudièreÉliane SchwobAPEC/École de formation professionnelle Pierre-DupuyCommission scolaire Jacques-CartierDenise TremblayÉcole de formation professionnelle de ChâteauguayCommission scolaire de Châteauguay

TABLE OF CONTENTSPageINTRODUCTION .............................................................. 1GLOSSARY .................................................................. 3PART I1. SYNOPTIC TABLE .......................................................... 72. PROGRAM TRAINING GOALS ................................................ 93. COMPETENCIES ........................................................... 11Grid of Learning Focuses ................................................... 124. GENERAL OBJECTIVES ..................................................... 135. OPERATIONAL OBJECTIVES ................................................ 155.1 Definition .............................................................. 155.2 How to Read Operational Objectives ....................................... 166. HARMONIZATION .......................................................... 19PART IIMODULE 1: THE OCCUPATION AND THE TRAINING PROCESS ................. 27MODULE 2: RESEARCHING INFORMATION .................................. 31MODULE 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 .................................................. 73MODULE 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

INTRODUCTIONThe Accounting program is based on a newframework for developing vocational educationprograms 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 developingthe 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 organizingcourses, planning teaching strategies,and designing instructional and evaluationmaterials.The duration of the program is 1350 hours,which includes 585 hours spent on the specificcompetencies required to practise theoccupation and 765 hours on general competencies.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 generalobjectives, and an explanation of operationalobjectives. Part II is designed primarilyfor those directly involved in implementing theprogram. It contains a description of theoperational objectives of each module.1

GLOSSARYProgram Training GoalsStatements that describe the educational aimsof a program. These goals are the generalgoals of vocational education adapted to aspecific trade or occupation.Operational ObjectivesStatements of the educational aims of aprogram in practical terms. They serve as thebasis for teaching, learning and evaluation.CompetencyA set of socio-affective behaviours, cognitiveskills or psycho-sensori-motor skills thatenable a person to correctly perform a role,function, activity or task.Module of a ProgramA component part of a program of studycomprising an operational objective.General ObjectivesInstructional objectives that provide an orientationfor leading the students to attain one ormore related objectives.CreditA unit used for expressing quantitatively thevalue of the modules in a program of study.One credit corresponds to 15 hours of training.Students must accumulate a set numberof credits to graduate from a program.3

PART I

1. SYNOPTIC TABLENumber of modules: 23 AccountingDuration in hours: 1350 Code: 5731Credits: 90CODE 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 2381. The Occupation and the Training Process2. Researching Information3. Tables and Charts4. Calculations Related to Source Documents5. Formatting Correspondence6. English Correspondence7. Processing Source Documents8. Handling Cash9. Legislation Affecting Businesses10. Professional Relationships11. Communicating in French12. Payroll13. French Correspondence14. Processing Data15. Daily Tasks16. Efficiency17. Cost of Goods and Services18. End-of-Period Tasks19. Year-End Tasks20. Income Tax Returns21. Accounting Systems22. Career Development23. Entering the Work Force3060603060906045453075306060607575757560453012024424643325244455554328* 15 hours = 1 creditThis program leads to a DVS in Accounting.7

OPERATIONAL OBJECTIVESDURATION (IN HOURS)SPECIFIC COMPETENCIES(directly related to the practice of thespecific occupation)WORK PROCESS GENERAL COMPETENCIES TOTALS(major steps) (related to technology, subjects, personal development, etc.)MODULESGather and analyze informationEnter dataDo calculationsProduce reportsVerify and correct reportsDetermine their suitability for theoccupation and the training processResearch and exchange informationProduce tables and chartsDo calculations and prepare sourcedocumentsFormat accounting-relatedcorrespondenceWrite accounting-relatedcorrespondence in EnglishProcess source documents in differenttypes of companiesUse information related to legislationaffecting businessesInteract in a variety of professionalsituationsCommunicate in French in anaccounting contextWrite and format accounting-relatedcorrespondence in FrenchOrganize and process data related to acompany's resourcesEnsure that they work efficientlyCommit themselves to the developmentGRID OFLEARNINGFOCUSESINACCOUNTINGNUMBER OF OBJECTIVESDURATION (IN HOURS)MODULES 1 2 3 4 5 6 7 9 10 11 13 14 16 22OPERATIONAL 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 7658 Handle cash B 45 > > > > > ◦ • ◦ • • • • ◦ ◦ ◦ ◦ ◦12 Prepare the payroll B 30 > > > > > ◦ ◦ • • • • • • • ◦ ◦ ◦ ◦1517Carry out daily tasks related totransactions involving receivablesand payablesPerform calculations needed todetermine the cost of goods andservicesB 60 > > > > > ◦ • • • • • • • • • • ◦ ◦B 75 > > > > > ◦ ◦ • ◦ ◦ ◦ ◦ • ◦ ◦ ◦ • •18 Perform end-of-period tasks B 75 > > > > > ◦ • • • • • • • • • • • •19 Perform year-end tasks B 75 > > > > > ◦ • • ◦ • • ◦ • • ◦ • • •20Produce an income tax return foran individualB 60 > > > > > ◦ • • ◦ ◦ ◦ • • ◦ ◦ ◦ •21 Implement an accounting system B 45 > > > > > ◦ ◦ ◦ • • • ◦ ◦ ◦ ◦23 Enter the work force S 120 > > > > > ◦ • • • • • • • • • • • • •NUMBER OF OBJECTIVES 9 23DURATION (IN HOURS) 585 1350S: Situational objective Î Correlation between a step and a specific competencyB: Behavioural objective > Correlation to be taught and evaluated◦ Correlation between a general and a specific competency• Correlation to be taught and evaluated

5. OPERATIONAL OBJECTIVES5.1 DEFINITIONAn 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 systematicorganization of competencies producesbetter overall results than training byisolated objectives. More specifically, itfosters a smooth progression from one objectiveto 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 learning,thereby allowing the competency to bedeveloped step by step.• The objective as a whole (i.e. the six componentsand in particular the last phase of asituational objective–see Section 5.2) determinesor 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 specificationsor phases of the objectives• general learning activities for the objectives15

5.2 HOW TO READ OPERATIONAL OBJECTIVESA. How to Read a Behavioural ObjectiveBehavioural objectives consist of six components.The first three provide an overview ofthe objective:1. The expected behaviour states a competencyin terms of the general behaviour thatthe students are expected to exhibit by theend of the module.2. The conditions for performance evaluationdefine what is necessary or permissibleto 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 programis 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 unequivocally: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 specificationsof behaviour. They ensure a moreenlightened 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.16

B. How to Read a Situational ObjectiveSituational objectives consist of six components:1. The expected outcome states a competencyas an aim to be pursued throughout amodule.4. The instructional guidelines provide suggestedways and means of teaching thecourse to ensure that learning takes placeand that the same conditions apply whereverand whenever the course is taught.These guidelines may include generalprinciples or specific procedures.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-evaluation5. 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.17

6. HARMONIZATIONThe Accounting program was designedand developed as part of a project toharmonize vocational and technicaleducation programs. The main objectiveof harmonization is to encouragestudents 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 collegeStudents 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 ACCOUNTINGTO ACCOUNTING AND MANAGEMENTTECHNIQUESSESAME COMPETENCY CODE COMPETENCY961 034 Produce tables and charts961 054 Format accounting-relatedcorrespondence961 144 Organize and process datarelated to a company’sresources961 165 Ensure that they workefficiently961 074 Process source documents indifferent types of companies961 122 Prepare the payroll961 154 Carry out daily tasks relatedto transactions involvingreceivables and payables961 185 Perform end-of-period tasks961 195 Perform year-end tasks01H701H8Use, for administrative purposes, thefeatures offered by operating andcommon application softwareAnalyze and process data related tothe accounting cycle19

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 ACCOUNTINGTO ACCOUNTING AND MANAGEMENTTECHNIQUESSESAME COMPETENCY CODE COMPETENCY961 083 Handle cash961 154 Carry out daily tasks relatedto transactions involvingreceivables and payables961 185 Perform end-of-period tasks01HFContribute to the management ofworking capital961 083 Handle cash 01HE Contribute to budget planning and961 185 Perform end-of-period taskscontrol as well as to measuring thecompany’s performance961 195 Perform year-end tasks961 093 Use information related tolegislation affectingbusinesses961 115 Communicate in French in anaccounting context961 134 Write and format accountingrelatedcorrespondence inFrench961 213 Implement an accountingsystem01HB01HK01HTUse sources of law applicable toadministrative and commercialcontextsCommunicate in French in a businesscontextEnsure the implementation of acomputerized accounting system andthe support of daily operations20

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 ACCOUNTINGTO BUSINESS MANAGEMENTSESAME COMPETENCY CODE COMPETENCY961 034 Produce tables and charts961 054 Format accounting-relatedcorrespondence961 144 Organize and process datarelated to a company’sresources961 165 Ensure that they workefficiently961 074 Process source documents indifferent types of companies961 083 Handle cash961 122 Prepare the payroll961 154 Carry out daily tasks relatedto transactions involvingreceivables and payables961 185 Perform end-of-period tasks961 195 Perform year-end tasks961 195 Perform year-end tasks961 093 Use information related tolegislation affectingbusinesses961 115 Communicate in French in anaccounting context961 134 Write and format accountingrelatedcorrespondence inFrench01TU01U501U601TY01TZUse common application software forbusiness management purposesProduce accounting information formanagement purposesAnalyze accounting and financialinformation for business managementpurposesUse sources of law applicable tobusiness activitiesCommunicate in French with personneland superiors in the organization orcompany21

From college to secondaryStudents 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 TECHNIQUESTO ACCOUNTINGCODE COMPETENCY SESAME COMPETENCY961 034 Produce tables and charts01H701H801HB01HD01HE01HF01HJUse, for administrativepurposes, the features offeredby operating and commonapplication softwareAnalyze and process datarelated to the accounting cycleUse sources of law applicableto administrative andcommercial contextsContribute to the financialanalysis of investment andfinancing projectsContribute to budget planningand control as well as tomeasuring the company’sperformanceContribute to the managementof working capitalProduce a software applicationthat meets a need foradministrative information961 054 Format accounting-relatedcorrespondence961 144 Organize and process data related toa company’s resources961 165 Ensure that they work efficiently961 074 Process source documents indifferent types of companies961 122 Prepare the payroll961 154 Carry out daily tasks related totransactions involving receivablesand payables961 185 Perform end-of-period tasks961 195 Perform year-end tasks961 093 Use information related to legislationaffecting businesses961 042 Do calculations and prepare sourcedocuments961 083 Handle cash961 185 Perform end-of-period tasks961 195 Perform year-end tasks961 083 Handle cash961 165 Ensure that they work efficiently22

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 TECHNIQUESTO ACCOUNTINGCODE COMPETENCY SESAME COMPETENCY01HK01HR01HT01HUCommunicate in French in abusiness contextParticipate in determining thecost of goods, services oractivitiesEnsure the implementation of acomputerized accountingsystem and the support of dailyoperationsProvide technical support inmatters of income tax961 115 Communicate in French in anaccounting context961 134 Write and format accounting-relatedcorrespondence in French961 175 Perform calculations needed todetermine the cost of goods andservices961 213 Implement an accounting system961 204 Produce an income tax return for anindividual23

Students who have acquired one or more of the competencies of the Business Managementprogram will receive recognition for corresponding competencies in the Accounting program,if they pursue their studies at the secondary level.FROM BUSINESS MANAGEMENTTO ACCOUNTINGCODE COMPETENCY SESAME COMPETENCY961 034 Produce tables and charts01TUUse common applicationsoftware for businessmanagement purposes961 054 Format accounting-relatedcorrespondence961 144 Organize and process data related toa company’s resources961 165 Ensure that they work efficiently01TTCommunicate and interact in abusiness management context961 102Interact in a variety of professionalsituations001TYUse sources of law applicable tobusiness activities961 093Use information related to legislationaffecting businesses01U501U601U701TZProduce accounting informationfor management purposesAnalyze accounting andfinancial information forbusiness managementpurposesPrepare and manage anoperating budgetCommunicate in French withpersonnel and superiors in theorganization or company961 074 Process source documents indifferent types of companies961 083 Handle cash961 122 Prepare the payroll961 154 Carry out daily tasks related totransactions involving receivablesand payables961 185 Perform end-of-period tasks961 195 Perform year-end tasks961 195 Perform year-end tasks961 083 Handle cash961 185 Perform end-of-period tasks961 115 Communicate in French in anaccounting context961 134 Write and format accounting-relatedcorrespondence in French24

PART II

MODULE 1: THE OCCUPATION AND THE TRAINING PROCESSCODE: 961 012Duration: 30 hoursSITUATIONAL OBJECTIVEEXPECTED OUTCOMEBy participating in the required activities of the learning context according to the indicatedcriteria, the students will be able todetermine their suitability for the occupation and the training process.SPECIFICATIONSAt 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 CONTEXTPHASE 1:Information on the OccupationS 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 themeans 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.Accounting 27 Module 1

SITUATIONAL OBJECTIVELEARNING CONTEXTPHASE 2:Information on and Participation in the Training ProcessS 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 ChoiceS 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 GUIDELINESThe 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 toolsthrough the optimal use of the lab.S Make all pertinent reference materials available: information on the organization ofcompanies and the occupation, training programs, guides, etc.S Organize meetings with specialists in the field.Module 1 28 Accounting

SITUATIONAL OBJECTIVEPARTICIPATION CRITERIAPHASE 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 havegathered.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.Accounting 29 Module 1

MODULE 2: RESEARCHING INFORMATIONCODE: 961 024 Duration: 60 hoursBEHAVIOURAL OBJECTIVEEXPECTED BEHAVIOURTo 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 toolsGENERAL 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 rulesAccounting 31 Module 2

BEHAVIOURAL OBJECTIVESPECIFICATIONS OF THE EXPECTEDBEHAVIOURSPECIFIC PERFORMANCE CRITERIAA. Specify what is to be researched. - Clear formulation of the purpose of theresearch- Identification of the various aspects toconsider when doing the researchB. Select and consult reference sources. - Selection of appropriate sources for theresearch- Variety of sources selected- Effective navigation using hypertext linksS Effective use of search engines and criteriaon the InternetS Quick location of relevant informationS Appropriate organization of site addressesto saveC. 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 copyrightsD. Formulate and record the results of theresearch.- Consideration of initial purpose and limits- Clear, concise writing- Use of appropriate terminologyS Methodical recording of informationModule 2 32 Accounting

BEHAVIOURAL OBJECTIVESPECIFICATIONS OF THE EXPECTEDBEHAVIOURE. Transmit and receive information by:C fax and fax/modemC traditional mail and e-mailC messenger serviceSPECIFIC PERFORMANCE CRITERIA- Correct application of steps involved intransmitting and retrieving faxes andelectronic messages- Effective management of inbox andaddress bookS Correct zipping and unzipping of filesattached to messages and faxesS Correct procedures for sending, receivingand following up traditional mailS Correct preparation of waybill formessenger servicesF. Exchange information by telephone. - Proper telephone etiquette- Clear, concise information transmitted- Clear enunciationS Appropriate management of voice mailAccounting 33 Module 2

MODULE 3: TABLES AND CHARTSCODE: 961 034 Duration: 60 hoursBEHAVIOURAL OBJECTIVEEXPECTED BEHAVIOURTo demonstrate the required competency, the students mustproduce tables and chartsin accordance with the following conditions, criteria and specifications.CONDITIONS FOR PERFORMANCE EVALUATION- Following instructions- Using:C spreadsheet software and a bank of imagesC reference materialsGENERAL PERFORMANCE CRITERIA- Appropriate use of software functions- Observance of ergonomic rules- Concern for presentation of the workAccounting 35 Module 3

BEHAVIOURAL OBJECTIVESPECIFICATIONS OF THE EXPECTEDBEHAVIOURA. Determine how the data will beorganized and the worksheets built.SPECIFIC PERFORMANCE CRITERIA- 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 dataB. Enter data. - Correct use of numeric keypadS No keyboarding errorsS Appropriate use of integrated functionssuch as fill series, sort, etc.S Correct adaptation of worksheet in termsof:C the appearance of the content of a cellor range of cellsC adding and deleting rows, columns orcell contentC column width and row heightC moving and copying cellsC. Process data. - Appropriate use of:C operatorsC integrated statistical, financial andlogical functionsC formulasC absolute valuesS Correct establishment of the followinglinks among the worksheets and files:address, paste and paste specialS Correct search for and extraction of dataS Correct use of database statisticalfunctionsS Insertion of imported data in appropriateplacesModule 3 36 Accounting

BEHAVIOURAL OBJECTIVESPECIFICATIONS OF THEEXPECTED BEHAVIOURD. Present the data in the form of tablesand charts.SPECIFIC PERFORMANCE CRITERIA- Correct formatting of table and itscontent- Insertion of imported images in theappropriate places- Appropriate choice of data series andlabelsS Selection of appropriate type of chartS Inclusion of all parameters such asheadings, subheadings, legends, etc.S Appropriate formatting of chartE. Save and print the tables and charts. - Determination of appropriate printingparametersS Saving of files and their environmentAccounting 37 Module 3

MODULE 4: CALCULATIONS RELATED TO SOURCE DOCUMENTSCODE: 961 042 Duration: 30 hoursBEHAVIOURAL OBJECTIVEEXPECTED BEHAVIOURTo demonstrate the required competency, the students mustdo calculations and prepare source documentsin accordance with the following conditions, criteria and specifications.CONDITIONS FOR PERFORMANCE EVALUATION- Given instructions and source documents- Using:C spreadsheet software, a business calculator, interest tables and currency tablesC reference materialsGENERAL PERFORMANCE CRITERIA- Correct use of a business calculator- Neat, legible documentsS Accurate calculationsS Appropriate use of software functions- Observance of ergonomic rulesAccounting 39 Module 4

BEHAVIOURAL OBJECTIVESPECIFICATIONS OF THE EXPECTEDBEHAVIOURA. Do calculations and prepare sourcedocuments related to purchases andsales.B. Calculate discounts and prepare sourcedocuments.C. Calculate international payments andprepare source documents.SPECIFIC PERFORMANCE CRITERIA- Consistency of information betweensource documents- Writing of information in appropriateplaces- Correct calculations- Accurate determination of type of discount(cash or volume) and the cash rebateS Correct calculationsS Writing of information in appropriateplacesS Numbers written without spelling errors- Accurate conversion of amounts intoforeign currenciesS 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 interestS Correct application of formulaE. Calculate compound interest andprepare loan amortization tables.S Accurate determination of the number ofpayments and the applicable interest rateS Appropriate choice of interest tableS Correct calculationsS Observance of instructions regarding thepreparation of the tablesFIELD OF APPLICATIONThe following source documents: requisitions, purchase orders, invoices, receiving slips,statements of account, tenders, shipping slips, credit notes, waybills, cheques, money orders,drafts, letters of exchangeModule 4 40 Accounting

MODULE 5: FORMATTING CORRESPONDENCECODE: 961 054 Duration: 60 hoursBEHAVIOURAL OBJECTIVEEXPECTED BEHAVIOURTo demonstrate the required competency, the students mustformat accounting-related correspondencein accordance with the following conditions, criteria and specifications.CONDITIONS FOR PERFORMANCE EVALUATION- 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 materialsGENERAL PERFORMANCE CRITERIA- Appropriate use of software functions- Observance of ergonomic rulesAccounting 41 Module 5

BEHAVIOURAL OBJECTIVESPECIFICATIONS OF THE EXPECTEDBEHAVIOURSPECIFIC PERFORMANCE CRITERIAA. Plan the formatting. - Determination of a style appropriate forthe content- Appropriate use of templates supplied bythe software- Correct setting of parametersB. Keyboard and arrange the componentsof the text.- Correct application of keyboardingtechniqueS Inclusion of all parts of the textS Observance of rules for arranging textS Correct creation of tablesC. Finalize the presentation of the text. - Correct formatting of characters,paragraphs and pagesS Optimal use of possibilities for insertingdata, tables, charts, objects and imagesS Appropriate correction of spelling,grammar and formatting errorsD. Save and print the text. - Text saved correctlyS Selection of appropriate printing functionsS Effective use of saving functionsE. Prepare the envelope. - Use of appropriate envelope formatS Observance of formatting rulesS Inclusion of all partsFIELD OF APPLICATIONSimple correspondence such as notes, memorandums, information requests, claims, deadlinereminders, formal notices, confirmations of balance, error corrections, letters of credit,collection letters, etc.Module 5 42 Accounting

MODULE 6: ENGLISH CORRESPONDENCECODE: 961 066 Duration: 90 hoursBEHAVIOURAL OBJECTIVEEXPECTED BEHAVIOURTo demonstrate the required competency, the students mustwrite accounting-related correspondence in Englishin accordance with the following conditions, criteria and specifications.CONDITIONS FOR PERFORMANCE EVALUATION- 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 booksGENERAL PERFORMANCE CRITERIA- Correct keyboarding techniqueS Appropriate use of reference materialsS Appropriate use of software functions- Observance of ergonomic rulesAccounting 43 Module 6

BEHAVIOURAL OBJECTIVESPECIFICATIONS OF THE EXPECTEDBEHAVIOURSPECIFIC PERFORMANCE CRITERIAA. Prepare an outline for the text. - Accurate interpretation of instructions- Gathering of all documents andinformation required to write the text- Inclusion of main ideasS Logical sequence in the presentation ofideasB. Compose and keyboard the text. - Observance of outlineS Correct links between main and secondaryideasS Clear, coherent writingS Relevant contentS Selection of vocabulary appropriate for thecontext and target audienceC. Revise and print the text. - Detection of all errorsS Accurate correction of spelling, grammar,syntax and style errorsS Appropriate use of correction toolsS Text correctly saved and printedFIELD OF APPLICATIONSimple correspondence such as notes, memorandums, information requests, claims, deadlinereminders, formal notices, confirmations of balance, error corrections, letters of credit,collection letters, etc.Module 6 44 Accounting

MODULE 7: PROCESSING SOURCE DOCUMENTSCODE: 961 074 Duration: 60 hoursBEHAVIOURAL OBJECTIVEEXPECTED BEHAVIOURTo demonstrate the required competency, the students mustprocess source documents in different types of companiesin accordance with the following conditions, criteria and specifications.CONDITIONS FOR PERFORMANCE EVALUATION- Given:C source documents and a chart of accounts with items and accountsC a trial balance for the preceding period- Using:C a general journal and a general ledgerC spreadsheet software and a business calculatorGENERAL PERFORMANCE CRITERIA- Observance of generally accepted accounting principlesS Correct keyboarding techniqueS Neat, legible documents- Observance of ergonomic rulesAccounting 45 Module 7

BEHAVIOURAL OBJECTIVESPECIFICATIONS OF THEEXPECTED BEHAVIOURSPECIFIC PERFORMANCE CRITERIAA. Organize the work. - Grouping of documents according totype of transaction- Verification of consistency ofinformation between the variousdocumentsB. Record the source documents in thegeneral journal.- Determination of accounts to becharged according to the chart ofaccounts- Correct breakdown of amounts- Accurate recording of informationC. Post to the general ledger. - Correct posting procedureS Accurate transcription of informationS Accurate calculation of accountbalancesD. Prepare the trial balance. S Accurate information in headingS Writing of appropriate accountsS Accurate calculations and balancing oftotalsE. Prepare a worksheet. S Accurate transcription of information tothe trial balanceS Correct use of spreadsheet functionsF. Verify and correct the entries. S Correct application of method fordetecting errorsS Selection of appropriate correctionmethodS Correct application of correctionmethods such as setoff and reversalS Corrections made in appropriate placesin the worksheetS Production of a corrected trial balanceModule 7 46 Accounting

BEHAVIOURAL OBJECTIVESPECIFICATIONS OF THEEXPECTED BEHAVIOURG. Classify and file the sourcedocuments.SPECIFIC PERFORMANCE CRITERIAS Determination of the codes according tothe classification plan in effectS Correct application of filing rulesS Observance of conservation periodFIELD OF APPLICATIONThe following source documents: requisitions, purchase orders, invoices, receiving slips,statements of account, tenders, shipping slips, credit notes, waybills, cheques, money orders,drafts, letters of exchangeTasks carried out for companies in the service, business and manufacturing sectors with thefollowing legal structure: sole proprietorship, partnership, non-trading company and businesscorporationAccounting 47 Module 7

MODULE 8: HANDLING CASHCODE: 961 083 Duration: 45 hoursBEHAVIOURAL OBJECTIVEEXPECTED BEHAVIOURTo demonstrate the required competency, the students musthandle cashin accordance with the following conditions, criteria and specifications.CONDITIONS FOR PERFORMANCE EVALUATION- Given a chart of accounts, source documents and instructions- Using:C a business calculator, and spreadsheet and word processing softwareC a general journalC reference materialsGENERAL PERFORMANCE CRITERIA- Accurate calculations- Appropriate filing of source documents- Observance of internal control policiesS 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 rulesAccounting 49 Module 8

BEHAVIOURAL OBJECTIVESPECIFICATIONS OF THE EXPECTEDBEHAVIOURSPECIFIC PERFORMANCE CRITERIAA. 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 slipS Accuracy of information and amountsrecorded in the general journalB. Transfer funds. - Correct transfer of funds in terms of:C accounts usedC amounts transferredS Accuracy of information and amountsrecorded in the general journalS Correctly written and forwarded letterconfirming the transferC. Balance the cash registers. - Exact calculation of contents of the tillS Verification of consistency betweencontent of till and the opening balanceand the total indicated on the cashregister tapeS Correct maintenance of cash in the cashregisterS Accuracy of information on the cashregister statementS Observance of control procedureModule 8 50 Accounting

BEHAVIOURAL OBJECTIVESPECIFICATIONS OF THEEXPECTED BEHAVIOURSPECIFIC PERFORMANCE CRITERIAD. Manage a petty cash fund. - Correct preparation of sourcedocuments related to managing a pettycash fundS Accurate recording and breakdown ofdocuments in the petty cash journalS Appropriate use of spreadsheetfunctionsS Exact determination of surplus orshortageS Correct replenishing of petty cash fundin terms of:CCissuing a chequerecording the information andamounts in the general journalE. Prepare a bank reconciliation forcurrent accounts and payrollaccounts.- Gathering of necessary documentsS Determination of balances necessaryfor doing the reconciliationS Proper checking-off procedureS Correct determination of:C total amount of outstanding chequesC other charges and income recordedon the bank statementS Correct preparation of bankreconciliationS Appropriate use of spreadsheetfunctionsS Correct entry of unrecorded items inthe general journalS Accurate correction of balance of thelast cheque stub or cheque registerAccounting 51 Module 8

BEHAVIOURAL OBJECTIVESPECIFICATIONS OF THEEXPECTED BEHAVIOURSPECIFIC PERFORMANCE CRITERIAF. Prepare a cash budget. - Gathering of appropriate information interms of forecasted cash receipts anddisbursements- Correct preparation of cash budget- Exact determination of minimumbalance requiredS Appropriate use of spreadsheetfunctionsG. Monitor the cash fund. - Appropriate use of available fundsS Gathering of information required for:C making the best use of budgetsurplusesC obtaining creditS Correct preparation of a summary ofthe information gatheredS Appropriate use of spreadsheetfunctionsModule 8 52 Accounting

MODULE 9: LEGISLATION AFFECTING BUSINESSESCODE: 961 093 Duration: 45 hoursBEHAVIOURAL OBJECTIVEEXPECTED BEHAVIOURTo demonstrate the required competency, the students mustuse information related to legislation affecting businessesin accordance with the following conditions, criteria and specifications.CONDITIONS FOR PERFORMANCE EVALUATION- 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 sourcesGENERAL PERFORMANCE CRITERIA- Staying within the limits of their responsibilityS Observance of professional ethicsS Appropriate use of software functions- Observance of ergonomic rules- Correct spelling and grammarSPECIFICATIONS OF THE EXPECTEDBEHAVIOURA. Gather and update informationpertaining to legislation affectingbusinesses.SPECIFIC PERFORMANCE CRITERIA- Determination of different aspects of thelegislation to be updatedS Appropriate selection of referencesourcesS Efficient use of reference sourcesS Selection of relevant informationS Recording of information gathered in theappropriate filesAccounting 53 Module 9

BEHAVIOURAL OBJECTIVESPECIFICATIONS OF THEEXPECTED BEHAVIOURSPECIFIC PERFORMANCE CRITERIAB. Process various claims. S Determination of laws applicable tovarious situationsS Effective use of reference sourcesS Accuracy of information given toclaimantsS Gathering of all relevant information andsource documentsS Correct production of claim documentsS Observance of procedures anddeadlines prescribed by legislationS Accuracy of accounting entriesS Use of appropriate journalsS Demonstration of attitudes appropriateto the situationC. Produce documents for governmentorganizations.S Gathering of information required toproduce documentsS Compliance with instructions on how tocomplete formsS Accuracy of calculations and resultsS Observance of procedures anddeadlines prescribed by legislationS Accuracy of accounting entriesS Use of appropriate journalsD. Follow up files. S Production and addition of informationrequired to process the claimS Filing of information in appropriate filesS Accuracy of information given toindividuals concernedFIELD 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 9 54 Accounting

MODULE 10: PROFESSIONAL RELATIONSHIPSCODE: 961 102Duration: 30 hoursSITUATIONAL OBJECTIVEEXPECTED OUTCOMEBy participating in the required activities of the learning context according to theindicated criteria, the students will be able tointeract in a variety of professional situations.SPECIFICATIONSDuring 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 theworkplace.S Apply teamwork techniques.S Become aware of their strengths and limitations with regard to the way they developprofessional relationships.LEARNING CONTEXTPHASE 1: The General Principles of CommunicationS 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 theycommunicate by recognizing their strengths and weaknesses.Accounting 55 Module 10

SITUATIONAL OBJECTIVELEARNING CONTEXTPHASE 2: Communication with the Accounting Department’s ClientsS 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: TeamworkS Learning about the conditions and methods that facilitate teamwork.S Experimenting with situations involving dealings with colleagues and superiors inwhich 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 grouptechnique, etc.S Discussing the attitudes and behaviours that promote effective teamwork.PHASE 4: Evaluation of The Way They Deal with Various Professional SituationsS 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.Module 10 56 Accounting

SITUATIONAL OBJECTIVEINSTRUCTIONAL GUIDELINESThe 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 experiencewith regard to the different aspects covered in this module.S Guide the students through the self-evaluation process by providing them withappropriate instruments (questionnaires or checklists).PARTICIPATION CRITERIAPHASE 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.Accounting 57 Module 10

SITUATIONAL OBJECTIVEPHASE 4:S Present the results of their evaluation, indicating:C at least two strengths and two weaknesses in the way they communicate withclients, 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 10 58 Accounting

MODULE 11: COMMUNICATING IN FRENCHCODE: 961 115 Duration: 75 hoursBEHAVIOURAL OBJECTIVEEXPECTED BEHAVIOURTo demonstrate the required competency, the students mustcommunicate in French in an accounting contextin accordance with the following conditions, criteria and specifications.CONDITIONS FOR PERFORMANCE EVALUATION- Given role-plays taking place in French- Using:C a telephone system commonly used in the workplaceC dictionaries, grammar books and other reference materialsGENERAL PERFORMANCE CRITERIA- Appropriate choice of vocabulary- Use of correct turns of phrase- Clear enunciationS Proper telephone etiquetteS Level of language adapted to the person being addressedS Appropriate use of reference materialsAccounting 59 Module 11

BEHAVIOURAL OBJECTIVESPECIFICATIONS OF THEEXPECTED BEHAVIOURA. Ask for accounting-relatedinformation.B. Respond to a request for accountingrelatedinformation.SPECIFIC PERFORMANCE CRITERIA- Proper etiquette- Relevant, clear request- Accurate interpretation of what wassaid by the person being addressed- Proper etiquetteS Accurate interpretation of speaker’srequestS Relevant, clear responseS Correct preparation of voice mailmessagesC. Deal with a complaint. - Accurate interpretation of complaintS Formulation of clear, coherent andrelevant explanations, objections andargumentsS Formulation of an acceptable solutionS Verification of the satisfaction of theperson making the complaintFIELD OF APPLICATIONCommunication with customers, suppliers, and representatives of organizations andfinancial institutionsModule 11 60 Accounting

MODULE 12: PAYROLLCODE: 961 122 Duration: 30 hoursBEHAVIOURAL OBJECTIVEEXPECTED BEHAVIOURTo demonstrate the required competency, the students mustprepare the payrollin accordance with the following conditions, criteria and specifications.CONDITIONS FOR PERFORMANCE EVALUATION- Given:C a chart of accounts and source documents related to the number of hours workedC information contained in a computerized accounting systemS Using:C journals and word processing, spreadsheet and accounting softwareC schedules of deductions at source and a business calculatorC reference materialsGENERAL PERFORMANCE CRITERIA- 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 rulesAccounting 61 Module 12

BEHAVIOURAL OBJECTIVESPECIFICATIONS OF THEEXPECTED BEHAVIOURSPECIFIC PERFORMANCE CRITERIAA. 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 forcompanies specialized in payrollpreparationB. Calculate salaries. S Calculation of gross salary taking intoaccount taxable and non-taxablebenefitsS Exact calculation of taxable salary anddeductionsS Appropriate use of schedules ofdeductions at sourceS Correct recording of entries in journalsC. Calculate the employer’scontributions.S Recording of amounts in theappropriate registersS Accuracy of entriesS Accuracy of postings to the generalledgerD. Pay the salaries. - Proper procedures regarding chequepreparation and the production ofreports required for direct depositsE. Check and correct the work. - Effective resolution of problemsencounteredS Effective management of conflictsinvolving personnel- Accuracy of correcting entries- Formulation of appropriate explanatorynotesFIELD OF APPLICATIONPreparation of payroll including bonuses, commissions and simple taxable benefitsModule 12 62 Accounting

MODULE 13: FRENCH CORRESPONDENCECODE: 961 134 Duration: 60 hoursBEHAVIOURAL OBJECTIVEEXPECTED BEHAVIOURTo demonstrate the required competency, the students mustwrite and format accounting-related correspondence in Frenchin accordance with the following conditions, criteria and specifications.CONDITIONS FOR PERFORMANCE EVALUATION- Given verbal or written instructions on writing a text used in the field of accountingS 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 booksGENERAL PERFORMANCE CRITERIA- Appropriate choice of French vocabularyS Correct use of word processing functionsS Correct keyboarding techniqueS Appropriate use of reference materials- Observance of ergonomic rulesAccounting 63 Module 13

BEHAVIOURAL OBJECTIVESPECIFICATIONS OF THEEXPECTED BEHAVIOURSPECIFIC PERFORMANCE CRITERIAA. Prepare an outline for the text. - Accurate interpretation of instructions- Gathering of all documents andinformation required to write the text- Inclusion of main ideasS Logical sequence in the presentation ofideasB. Compose and keyboard the text. - Observance of outlineS Correct links between main andsecondary ideasS Relevant contentS Selection of vocabulary appropriate tothe context and target audienceC. Revise the text. - Correct use of spelling and grammarchecking softwareD. Format the text. - Choice of a style appropriate for thecontent- Inclusion of all partsS Correct placement and spacing of allparts- Appropriate characters, paragraphs andpage format- Correctly saved and printed documentE. Prepare the envelope. - Use of appropriate envelope format- Observance of formatting rules- Inclusion of all partsFIELD OF APPLICATIONSimple correspondence such as notes, memorandums, information requests, claims,deadline reminders, formal notices, confirmations of balance, error corrections, letters ofcredit, collection letters, etc.Module 13 64 Accounting

MODULE 14: PROCESSING DATACODE: 961 144 Duration: 60 hoursBEHAVIOURAL OBJECTIVEEXPECTED BEHAVIOURTo demonstrate the required competency, the students mustorganize and process data related to a company’s resourcesin accordance with the following conditions, criteria and specifications.CONDITIONS FOR PERFORMANCE EVALUATION- Given data pertaining to a company’s employees, inventory, raw materials andoverhead costs- Using:C database softwareC reference materialsGENERAL PERFORMANCE CRITERIA- Appropriate use of software functions- Observance of ergonomic rules- Correct keyboarding techniqueAccounting 65 Module 14

BEHAVIOURAL OBJECTIVESPECIFICATIONS OF THEEXPECTED BEHAVIOURA. Determine how the tables in thedatabase will be organized.B. Create the structure of the databasetables.SPECIFIC PERFORMANCE CRITERIA- Analysis of data according to needs- Appropriate choice of data to beorganized- Determination of fields making up eachrecordS Appropriate type and length of eachfieldS Correct determination of links to beestablished between the fields in thevarious tablesS Correct procedure for creating thestructure of the database tablesS Inclusion of all fieldsS Field properties consistent withplanningC. Enter data. - Appropriate application of proceduresfor entering, copying, adding, modifyingand deleting dataS Correct use of form and table modesS Precision of data enteredD. Process data. - Correct application of procedures forsearching, replacing, sorting, hidingand deletingS Correct creation and adaptation offormsS Efficient consultation of data byindexed fieldS No typing errorsE. Do queries. - Correct application of query procedure- Use of exact criteria- Inclusion of all required dataModule 14 66 Accounting

BEHAVIOURAL OBJECTIVESPECIFICATIONS OF THEEXPECTED BEHAVIOURSPECIFIC PERFORMANCE CRITERIAF. Produce reports and labels. - Appropriate choice of content- Creation of formats in accordance withneeds- Correct use of grouping and calculationfunctionsS Use of appropriate paper formatsG. Adapt a database. S Modification of the structure inaccordance with new needsS Correct adjustment of links betweenfieldsFIELD OF APPLICATIONOrganization and processing of data pertaining to a company’s employees, inventory,raw materials and overhead costsAccounting 67 Module 14

MODULE 15: DAILY TASKSCODE: 961 154 Duration: 60 hoursBEHAVIOURAL OBJECTIVEEXPECTED BEHAVIOURTo demonstrate the required competency, the students mustcarry out daily tasks related to transactions involving receivables and payablesin accordance with the following conditions, criteria and specifications.CONDITIONS FOR PERFORMANCE EVALUATION- 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 materialsGENERAL PERFORMANCE CRITERIA- 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 businessesS Observance of professional ethics- Observance of ergonomic rulesAccounting 69 Module 15

BEHAVIOURAL OBJECTIVESPECIFICATIONS OF THEEXPECTED BEHAVIOURA. Gather and organize the sourcedocuments.B. Follow up transactions affectingreceivables.C. Follow up transactions affectingpayables.SPECIFIC PERFORMANCE CRITERIA- Proper procedure for gatheringdocuments- Grouping of documents according totype of transaction- Observance of rules established withrespect to internal and externalcommunications- Verification of consistency between:C data on tax-related documents anddocuments related to the sale ofmerchandise and assetsC receipts and reimbursements and thesubsidiary ledgerS Correct issue of source documentssuch as cheques, credit notes, etc.S Correct application of the procedure forexchanging information within andoutside the companyS Appropriate use of telecommunicationstools- Verification of consistency between:C data on documents related topurchases, loans, payroll and taxesC disbursements and reimbursementsand the subsidiary ledgerS Correct issue of source documentssuch as cheques, stubs, registers,memos, etc.S Correct application of the procedure forexchanging information within andoutside the companyS Appropriate use of telecommunicationstoolsModule 15 70 Accounting

BEHAVIOURAL OBJECTIVESPECIFICATIONS OF THEEXPECTED BEHAVIOURSPECIFIC PERFORMANCE CRITERIAD. 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 companyS Appropriate use of telecommunicationstoolsE. Record the source documents in thejournals.- Determination of accounts to becharged according to the chart ofaccountsS Correct breakdown of amountsS Exact recording of dataS Use of appropriate journalF. Post to the general ledgers. S Posting to appropriate ledgerS Correct posting procedureS Accuracy of transcribed dataS Exact calculation of account balancesG. Prepare the trial balance. S Accuracy of information in headingS Writing of appropriate accountsS Exact calculations and balancing oftotalsH. Produce:C sales reportsC purchase reportsC inventory reportsC loan reportsC payroll reportsS Compliance with instructions regardingperiods and datesS Relevant dataS Production of appropriate tables andchartsS Accurate determination of printingparametersS Correct production of audit trailAccounting 71 Module 15

BEHAVIOURAL OBJECTIVESPECIFICATIONS OF THEEXPECTED BEHAVIOURI. Check and file documents.SPECIFIC PERFORMANCE CRITERIA- Correct application of methods fordetecting errors- Appropriate choice of correctionmethods- Correct application of correctionmethods such as setoff and reversalS Recording of corrections in appropriateplaces in the worksheetS Production of a corrected trial balanceS Correct procedure for backup copiesS Correct filing of documentsFIELD OF APPLICATIONTasks carried out for companies in the service, business and manufacturing sectors withthe following legal structure: sole proprietorship, partnership, non-trading company andbusiness corporationModule 15 72 Accounting

MODULE 16: EFFICIENCYCODE: 961 165 Duration: 75 hoursBEHAVIOURAL OBJECTIVEEXPECTED BEHAVIOURTo demonstrate the required competency, the students mustensure that they work efficientlyin accordance with the following conditions, criteria and specifications.CONDITIONS FOR PERFORMANCE EVALUATION- 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 materialsGENERAL PERFORMANCE CRITERIA- Appropriate use of software functionsS Correct keyboarding techniqueS Neat, legible documentsS Demonstration of good judgmentS Staying within the limits of their responsibility- Observance of ergonomic rulesAccounting 73 Module 16

BEHAVIOURAL OBJECTIVESPECIFICATIONS OF THEEXPECTED BEHAVIOURA. Analyze the characteristics ofaccounting tasks.B. Plan when accounting activities willbe carried out.SPECIFIC PERFORMANCE CRITERIA- 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- Correct prioritizationS Planning of activities in order to:C optimize the use of materialresourcesC minimize the amount of time involvedS Allowance of sufficient leeway for theunexpectedS Establishment of a work schedule thattakes deadlines into accountS Correct distribution of activities in thework scheduleS Appropriate use of planning toolsC. Follow up the work plan. - Correct application of a verificationmethodS Effective management of obstaclesencounteredS Adjustment and correction of plan inresponse to unexpected eventsModule 16 74 Accounting

BEHAVIOURAL OBJECTIVESPECIFICATIONS OF THEEXPECTED BEHAVIOURSPECIFIC PERFORMANCE CRITERIAD. Use tools that increase efficiency. - Appropriate personalization of desktopuser interfaceS Appropriate use of software wizardsS Correct adaptation of tool barsS Correct automation of repetitive tasksS Preparation of appropriate documenttemplates such as letters, calculationsheets and formsS Creation of relevant, efficient macrosS Effective management of bookmarksand homepage of navigating softwareS Correct import and export of filesS Typing speed of 20 words per minutefor three minutesAccounting 75 Module 16

MODULE 17: COST OF GOODS AND SERVICESCODE: 961 175 Duration: 75 hoursBEHAVIOURAL OBJECTIVEEXPECTED BEHAVIOURTo demonstrate the required competency, the students mustperform calculations needed to determine the cost of goods and servicesin accordance with the following conditions, criteria and specifications.CONDITIONS FOR PERFORMANCE EVALUATION- Given:C data contained in a computerized accounting system and databaseC a chart of accounts and instructions- Using:• spreadsheet, accounting and database software• reference materialsGENERAL PERFORMANCE CRITERIA- Accuracy of calculations- Appropriate use of software functionsS Observance of generally accepted accounting principlesS Observance of ergonomic rulesAccounting 77 Module 17

BEHAVIOURAL OBJECTIVESPECIFICATIONS OF THEEXPECTED BEHAVIOURSPECIFIC PERFORMANCE CRITERIAA. Calculate the cost of goods sold. - Gathering of appropriate informationrelated to inventory, purchases, etc.- Choice of appropriate accounts- Use of appropriate wordingS Writing of information in appropriateplacesS Observance of accounting practices interms of how the section “cost of goodssold” in the income statement ispresentedB. Break down and apply the charges tothe orders, projects and activitiesinvolved.C. Calculate the cost of a project or anorder.- Import of appropriate information withrespect to raw materials, labour andoverhead costsS Correct preparation of a worksheetusing spreadsheet softwareS Use of appropriate wordingS Correct charging to accountsS Application of the following toappropriate orders, projects andactivities:C raw materialsC direct and indirect labour costsC fixed and variable overhead costsS Correct automation of tasks done withthe spreadsheet- Correct calculation and preparation ofsections related to raw materials, labourand overhead costsS Choice of appropriate accountsS Use of appropriate wordingS Writing of information in appropriateplacesS Observance of accounting practices interms of how the manufacturingstatement is presentedModule 17 78 Accounting

BEHAVIOURAL OBJECTIVESPECIFICATIONS OF THEEXPECTED BEHAVIOURSPECIFIC PERFORMANCE CRITERIAD. Calculate the cost of an activity. - Compliance with instructions in termsof how the elements of the statementare arrangedS Choice of appropriate accountsS Use of appropriate wordingS Writing of information in appropriateplacesS Observance of accounting practices interms of how the cost of activitystatement is presentedE. Check and file the reports. - Correct application of error detectionmethods- Appropriate correction of errors- Correct procedure for backup copies- Correct filing of documentsAccounting 79 Module 17

MODULE 18: END-OF-PERIOD TASKSCODE: 961 185 Duration: 75 hoursBEHAVIOURAL OBJECTIVEEXPECTED BEHAVIOURTo demonstrate the required competency, the students mustperform end-of-period tasksin accordance with the following conditions, criteria and specifications.CONDITIONS FOR PERFORMANCE EVALUATION- 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 materialsGENERAL PERFORMANCE CRITERIA- 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 functionsS Correct keyboarding technique- Observance of ergonomic rulesAccounting 81 Module 18

BEHAVIOURAL OBJECTIVESPECIFICATIONS OF THEEXPECTED BEHAVIOURSPECIFIC PERFORMANCE CRITERIAA. Plan and organize the work. - Prioritization of tasks according todeadline, complexity and importance- Selection of appropriate files- Correct distribution of tasks on workscheduleS Appropriate use of time managementtoolsB. Record simple adjusting entries. - Gathering of appropriate informationrelating to supplies, insurance, rent, etc.S Correct preparation of a worksheet withadjusting entries using spreadsheetsoftwareS Accurate recording of adjusting entries inthe worksheetS Accuracy of journal entries and postingsC. Collect accounts receivable. - Correct preparation of statements ofaccount and schedule of accountsreceivable by ageS Correct collection procedureS Proper etiquette with respect to Englishand French communication with clientsS Observance of rules for writing andformatting collection letters in Englishand FrenchS Observance of the company’s policieswith respect to the allowance fordoubtful accounts, write-offs andrecovery of bad debtsS Accurate recording of adjusting entriesin the worksheetS Accuracy of journal entries andpostingsModule 18 82 Accounting

BEHAVIOURAL OBJECTIVESPECIFICATIONS OF THEEXPECTED BEHAVIOURD. Enter transactions related to plant andequipment.E. Enter transactions related toinventory.F. Remit taxes and deductions atsource.SPECIFIC PERFORMANCE CRITERIA- 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 methodS Correct preparation of plant assetsheets, depreciation and depletionschedules using spreadsheet softwareS Accurate recording of adjusting entriesin the worksheetS Accuracy of journal entries andpostings- Correct compilation of physicalinventory sheets- Exact marking off of obsolete inventory- Accuracy of write-off entriesS Update of inventory sheetsS Correct verification of consistencybetween physical inventory andinventory on the booksS Accurate recording of adjusting entriesin the worksheetS Accuracy of journal entries andpostings- Gathering of information required toprepare remittancesS Correct production of reports- Correct preparation of forms andchequesS Accuracy of journal entries andpostingsAccounting 83 Module 18

BEHAVIOURAL OBJECTIVESPECIFICATIONS OF THEEXPECTED BEHAVIOURG. Produce periodic financialstatements.SPECIFIC PERFORMANCE CRITERIA- 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 arepresentedH. 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 variancesS Concern for the confidential nature ofinformation exchanged between thevarious departmentsI. Produce and check the reports. - Observance of accounting practicesand the company’s instructionsS Production of appropriate reports withrespect to:C lists of customers, suppliers andinventoryC the audit trail- Accuracy of correcting entriesS Appropriate filing of documentsFIELD OF APPLICATIONTasks carried out for companies in the service, business and manufacturing sectors withthe following legal structure: sole proprietorship, partnership, non-trading company andbusiness corporationModule 18 84 Accounting

MODULE 19: YEAR-END TASKSCODE: 961 195 Duration: 75 hoursBEHAVIOURAL OBJECTIVEEXPECTED BEHAVIOURTo demonstrate the required competency, the students mustperform year-end tasksin accordance with the following conditions, criteria and specifications.CONDITIONS FOR PERFORMANCE EVALUATION- 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 materialsGENERAL PERFORMANCE CRITERIAS Appropriate use of software functionsS Correct keyboarding techniqueS Observance of accounting principlesS 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 thecompany- Observance of ergonomic rulesAccounting 85 Module 19

BEHAVIOURAL OBJECTIVESPECIFICATIONS OF THEEXPECTED BEHAVIOURSPECIFIC PERFORMANCE CRITERIAA. Plan and organize the work. - Prioritization of tasks according todeadline, complexity and importance- Selection of appropriate files- Correct distribution of tasks on workscheduleS Appropriate use of time managementtoolsB. Record entries for accruals anddeferrals.- Gathering of appropriate informationrelating to interest, honoraria, income,salaries, etc.S Correct preparation of a worksheetusing spreadsheet softwareS Accuracy of calculationsS Accuracy of all information recorded inthe worksheet and that pertains to:C accruals and deferralsC the adjusted trial balanceS Accuracy of journal entries and postingsC. Produce annual financial statements. - Accurate recording of information in theworksheet prepared with thespreadsheet softwareS Correct preparation of the followingdocuments using spreadsheet and wordprocessing software:C income statementC manufacturing statementC balance sheetC statement of retained earningsS Observance of accounting practices interms of how financial statements arepresentedSObservance of instructions concerningaesthetics and the formatting of thedocumentModule 19 86 Accounting

BEHAVIOURAL OBJECTIVESPECIFICATIONS OF THEEXPECTED BEHAVIOURSPECIFIC PERFORMANCE CRITERIAD. Journalize the closing entries. - Correct procedure for journalizingclosing entries- Accuracy of journal entries andpostingsS Correct preparation of the post-closingtrial balanceE. Record the reversing entries. - Correct procedure for journalizingreversing entriesS Accuracy of journal entries andpostingsS Correct preparation of the postreversingentries- Observance of accounting standardswhen adding and deleting accountsfrom the chart of accounts- Correct preparation of new registersF. Produce forecasted and comparativefinancial statements.- Gathering of appropriate informationS Import of appropriate dataS Accuracy of calculations used forforecastingS Accuracy of calculations used for ratiosand vertical and horizontal analysis- Formulation of appropriate commentsS Appropriate subdivision of annualbudget into periodsS Production of relevant tables usingspreadsheet softwareS Observance of accounting principles interms of how comparative financialstatements are presentedS Observance of internal control policiesAccounting 87 Module 19

BEHAVIOURAL OBJECTIVESPECIFICATIONS OF THEEXPECTED BEHAVIOURSPECIFIC PERFORMANCE CRITERIAG. Produce a financial report. - Import of appropriate informationS Production of appropriate tables andchartsS Correct insertion of imagesS Correct formulation of explanatory textsS Observance of instructions concerningaesthetics and the formatting of thedocumentS Correct use of presentation softwareS Observance of internal control policiesH. Complete statutory forms. - Gathering of relevant information- Appropriate choice of form- Recording of information in appropriateplacesS Accuracy of calculationsS Forwarding of forms to correct placeI. Ensure follow-up of cash flow,accounts receivable and accountspayable.- Gathering of relevant information andfilesS Observance of internal control policiesS Correct application of verificationprocedureS Correct preparation in English andFrench of letters confirming balancesS Detection of discrepanciesS Determination of appropriate actionS Recording of new informationconsistent with the action takenModule 19 88 Accounting

BEHAVIOURAL OBJECTIVESPECIFICATIONS OF THEEXPECTED BEHAVIOURSPECIFIC PERFORMANCE CRITERIAJ. Check and file documents. - Correct application of error detectionmethodS Appropriate choice of correctionmethodsS Correct application of correctionmethods such as setoff and reversalS Recording of corrections in appropriateplaces in the worksheetS Production of a corrected trial balanceS Correct procedure for backup copiesS Correct filing of documentsFIELD OF APPLICATIONTasks carried out for companies in the service, business and manufacturing sectors withthe following legal structure: sole proprietorship, partnership, non-trading company andbusiness corporationAccounting 89 Module 19

MODULE 20: INCOME TAX RETURNSCODE: 961 204 Duration: 60 hoursBEHAVIOURAL OBJECTIVEEXPECTED BEHAVIOURTo demonstrate the required competency, the students mustproduce an income tax return for an individualin accordance with the following conditions, criteria and specifications.CONDITIONS FOR PERFORMANCE EVALUATION- Given personal information, slips and other documents provided by a client- Using:C income tax preparation softwareC a business calculatorC reference materialsGENERAL PERFORMANCE CRITERIA- Appropriate use of software functions and reference sourcesS Compliance with legislation affecting businessesS Efficient workS Observance of professional ethics- Observance of ergonomic rulesAccounting 91 Module 20

BEHAVIOURAL OBJECTIVESPECIFICATIONS OF THEEXPECTED BEHAVIOURSPECIFIC PERFORMANCE CRITERIAA. 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 inputB. Do the calculations and enter thedata.C. Check the preliminary income taxreturn.D. Minimize the amount of income taxto be paid.- Entering of data in appropriate placesS Accuracy of calculations with respect to:C incomeC deductionsC creditsC schedulesS No keyboarding errors- Inclusion of all dataS Appropriate correction of errorsdetected by the softwareS Appropriate responses to suggestionsgiven by the software- Correct development of differentscenarios using the software’sintegrated functionS Selection of best scenarioS Accurate recording of new data in thereportS Correct use of the software functionaimed at minimizing the amount of taxto be paid by spousesE. Produce the final income tax return. - Return printed correctlyS Correct assembly of documents to besubmitted with the returnModule 20 92 Accounting

BEHAVIOURAL OBJECTIVESPECIFICATIONS OF THEEXPECTED BEHAVIOURSPECIFIC PERFORMANCE CRITERIAF. Close the file. - Quality of customer service in terms of:C the explanations given to the clientregarding the returnC explanations regarding the invoicing- Correct production of copies- Correct application of methods forsending the documents such astraditional mail and electronic filing(E-filing)FIELD OF APPLICATIONIncome 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 propertiesAccounting 93 Module 20

MODULE 21: ACCOUNTING SYSTEMSCODE: 961 213 Duration: 45 hoursBEHAVIOURAL OBJECTIVEEXPECTED BEHAVIOURTo demonstrate the required competency, the students mustimplement an accounting systemin accordance with the following conditions, criteria and specifications.CONDITIONS FOR PERFORMANCE EVALUATION- Given:C a chart of accounts and instructionsC a list of information on the company and its policies on operations and internalcontrolC information on customers, suppliers, employees and inventory- Using:C accounting softwareC reference materialsGENERAL PERFORMANCE CRITERIA- Appropriate use of software functions- Correct keyboarding technique- Observance of generally accepted accounting principlesS Observance of professional ethicsS Observance of ergonomic rulesS Correct spelling and grammarAccounting 95 Module 21

BEHAVIOURAL OBJECTIVESPECIFICATIONS OF THEEXPECTED BEHAVIOURA. Determine how the accountingsystem will be set up.SPECIFIC PERFORMANCE CRITERIA- Gathering of appropriate information- Appropriate choice of the softwaremodules to be used- Application of internal control policiesconcerning access to information,segregation of tasks, monetary units,etc.S Adaptation of an existing chart ofaccounts according to the company’sneedsB. Enter the general information. - Accuracy of information required beforeactivating the softwareS Accuracy of information regarding:C the chart of accountsC customers, suppliers and employeesC the budgetCCinventorythe cost of projects, contracts oractivitiesC. Record the opening entries. - Accuracy of opening entryS Accurate recording of:C active customer and supplierinvoicesC items in inventoryC current salaries payable, etc.D. Check the accuracy of the entriesrecorded.- Correct production of trial balanceS Appropriate correction of errorsdetectedE. Produce the lists and reports. - Selection of appropriate types of listsand reportsS Correct printing of documents in termsof:C content to be printedC printing parametersC choice of printersModule 21 96 Accounting

BEHAVIOURAL OBJECTIVESPECIFICATIONS OF THEEXPECTED BEHAVIOURSPECIFIC PERFORMANCE CRITERIAF. Check and file documents. - Proper verification and correction ofreports and lists- Correct procedure for backup copies- Correct filing of documentsAccounting 97 Module 21

MODULE 22: CAREER DEVELOPMENTCODE: 961 222 Duration: 30 hoursSITUATIONAL OBJECTIVEEXPECTED OUTCOMEBy participating in the required activities of the learning context according to theindicated criteria, the students will be able tocommit themselves to the development of their career.SPECIFICATIONSDuring this module, the students will:- Determine the factors (intrinsic and extrinsic to a person) that can influence careerdevelopment.- Apply a job search method.- Consider their various career options.LEARNING CONTEXTPHASE 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.Accounting 99 Module 22

SITUATIONAL OBJECTIVELEARNING CONTEXTPHASE 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 forentrepreneurship 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 theircareer.Module 22 100 Accounting

SITUATIONAL OBJECTIVEINSTRUCTIONAL GUIDELINESThe 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 searchprocess.S Encourage students to evaluate themselves individually.- Guide students through the self-evaluation process by providing them with theappropriate instruments (e.g. a questionnaire) that will help them reflect on the issuesinvolved.PARTICIPATION CRITERIAPHASE 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 ofpresentation 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.Accounting 101 Module 22

MODULE 23: ENTERING THE WORK FORCECODE: 961 238 Duration: 120 hoursSITUATIONAL OBJECTIVEEXPECTED OUTCOMEBy participating in the required activities of the learning context according to theindicated criteria, the students will be able toenter the work force.SPECIFICATIONSDuring this module, the students will:- 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 CONTEXTPHASE 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.Accounting 103 Module 23

SITUATIONAL OBJECTIVELEARNING CONTEXTPHASE 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 withthe work carried out.- Producing a brief report of their observations about the workplace and the taskscarried out.PHASE 3:Comparison of Their Initial Views of the Workplace with TheirPracticum ExperienceS 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 thepracticum: work environment, occupational practices.- Discussing the impact of their experience on their future career choice: aptitudes,preferences, expectations.INSTRUCTIONAL GUIDELINESThe 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 alltimes.- Ensure that each student receives proper support and supervision during thepracticum.- Intervene in case of difficulties or problems.- Encourage students to engage in discussions and express their opinions, especiallywhen comparing their perceptions before and after their experience in the workplace.Module 23 104 Accounting

SITUATIONAL OBJECTIVEPARTICIPATION CRITERIAPHASE 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.Accounting 105 Module 23

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