program & c urriculu m program renewal 2008- 09...

Program & CurriculumDevelopment

Curriculum Validation -Program Renewal 2008-09

Computer Accounting Technician

Computer Accounting Technician (CAT)

Curriculum Validation-Program Renewal

Final Report

June 2009 Submitted to: Guy Dugas Chair Accounting and Computer Education

Acknowledgements The Computer Accounting Technician Program at Red River College wishes to express

its appreciation for the support and commitment shown throughout this Curriculum Validation Process by the following:

Representatives from the community: Name Company Jill Britton MTS Allstream Christine Ann Buchanan Red River College Graehame Conway Meyers Norris Penney Christine Dychuk Self-employed Gary Dean Nicholson Rawluk CGA Sean Smith Palmer Badger

The Computer Accounting Technician Advisory Committee: Name Position Company Angela Chambers Practice Leader Mercer Bradley Ted Cotton Manager, Customer

Information System Project Manitoba Hydro

Kim Lellig Manager, Billing Analysis and Controls

MTS Communications

Kim Nykoluk Senior Manager PriceWaterHouse Coopers LLP

Dorothy Rokovetsky Finance Officer CAHRD Geoff Smith Manager Assurance

Services Meyers Norris Penney

Susan Thompson Partner PPW Chartered Accountants

The Computer Accounting Technician Faculty: Joan Baines Scott Halpenny Sylvia De Vlaming Barry Balanduk Buck Hothi Carmen Walker Mark Binder Shelly Chlan Bryan Dyce

Katherine Langille Betty LeNeal Brant Long

Jeanine Wall Lise Wall Leslie Wilder

Kim Dyck Blake Forbes

Lori Pshednovek Patricia Saunders

Michael Ghandi Camille Sochaski Betty Young

Curriculum Validation – Program Renewal Project Team Craig Edwards Shelly Chlan

Curriculum Consultant, Program and Curriculum Development (P&CD) Curriculum Validation Facilitator

Table of Contents

Introduction ............................................................................................... 1 Curriculum Validation Deliverables: .......................................................... 2

Outcomes from the Deliverables: .............................................................. 2

1. Environmental Scan and Key Findings (Appendix A)...................................... 2 2. Industry Occupational Analysis (DACUM) Chart (Appendix B) ..................... 10 3. Graduate Skills and Abilities Chart (Appendix C) .......................................... 11 4. Graduate Profile (Appendix D) ...................................................................... 11 5. Program Renewal Vision and Goals (Appendix E) ....................................... 12 6. 5-Year Program Renewal in Gantt Chart Format (Appendix F) .................... 13 7. Conclusion .................................................................................................... 14

Appendix A - Environmental Scan and Key Findings .............................. 15

Appendix B – Industry Occupational Analysis (DACUM) Chart .............. 25

Appendix C – Graduate Skills and Abilities Chart ................................... 33

Appendix D – Graduate Profile ............................................................... 51

Appendix E – Program Renewal Vision and Goals ................................. 55

Appendix F – 5 –Year Program Renewal Plan in Gantt format ............... 59

Computer Accounting Technician Curriculum Validation-Program Renewal Final Report

Introduction The Computer Accounting Technician (CAT) program is a two semester (one year) certificate program providing a base working knowledge of the complete accounting cycle. This learning is completed through traditional learning models and through computer-based accounting applications. Fifty percent of program time is spent on accounting courses; however emphasis is also placed on mathematics, business communications, and business software. Employment opportunities for graduates will vary depending on prior work experience, ability, and personal preference. Graduates find employment in a variety of businesses such as wholesale, retail, manufacturing, and bank/trust companies and in public accounting firms. In 2008/09, a Curriculum Validation-Program Renewal was requested by the Dean and Chair to renew Red River College’s CAT program due to both internal and external changes necessary to keep the program current. The intent of the Curriculum Validation process is to analyze the status of the program and to chart a course for program renewal. The process uses a structured format identifying the current college expectations, a description and vision for a desired future state, and a 5-year plan for creating the desired future state. Program renewal was necessary to ensure the program is meeting industry and student expectations, as well as ensuring efficiencies in accounting education. There are two intakes for the CAT program. The two sections of students accepted with a September entry date use laptop computers as an integral part of the learning process. Laptop delivery includes a laptop with appropriate software applications for each student’s use during the eight month program. A third section of CAT students, accepted with a January entry date, does not use laptops. Students in each section learn the same material and are exposed to the same business and accounting computer systems. The only difference is that the January intake students are scheduled into computer labs when the use of computer software is required. The laptop sections of the program used to have a specific curriculum tailored to the integral use of laptops within courses. However, over time, the laptop and non-laptop sections have now converged. As a result, the CAT students using laptops have to pay a technology fee in addition to their tuition.

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Curriculum Validation Deliverables: The Computer Accounting Technician Curriculum Validation process involved seven interrelated deliverables:

1. Environmental Scan and Analysis of the key findings of similar programs across Canada.

2. Industry Occupational Analysis (DACUM) 3. Graduate Skills and Abilities Chart 4. Graduate Profile 5. Program Renewal Plan 6. A 5-year Program Renewal Plan in Gantt Chart format 7. Final Report

Outcomes from the Deliverables:

1. Environmental Scan and Key Findings (Appendix A) The Environmental Scan provides the faculty and chair with information about similar programs that are offered in Colleges and Universities locally and nationally. The Curriculum Validation facilitator gathered information on similar programs and trends influencing their development and direction. The information was gathered by the Curriculum Validation Facilitator through web sites, email and telephone contact. The scan gathered information under the following categories:

• Name of institution, location, contact person • Size of program • Credential offered • Program features • Curriculum Model • Curriculum Content • Student Assessment • Current and Coming Challenges • Curriculum Renewal • Partnerships

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For the Computer Accounting Technician Curriculum Validation–Program Renewal scan, the CV Facilitator researched 42 accounting or accounting related programs in 15 Canadian colleges to see what is offered. Of these 42 programs, six certificate programs were chosen for in depth analysis. It is clear from the list below that colleges offer a variety of accounting-focused programs at different credential levels. They included:

British Columbia • Douglas College

Applied Bookkeeping (1 year – 2 semester plus a three week practicum) Accounting and Management Diploma (2 years); optional co-op Bachelor of Business Administration – Accounting (4 years)

• British Columbia Institute of Technology Diploma of Technology – Financial Management, Taxation, and Financial

Planning streams (2 years) Bachelor of Technology Degree (after diploma – 1 – 2 years full-time) Business Administration is separate and has various options from

certificates, diplomas and degrees • Kwantlen College

Accounting Certificate (1 year – 2 semesters) Accounting Diploma (2 years) Bachelor of Business Administration – Accounting (4 years – regular and

co-op options) • Capilano University

Accounting Support (6 month bookkeeping program with 1 month practicum)

Accounting Assistant (2 semesters plus 1 month practicum (9 months)) Business Administration Diploma – Accounting stream (2 years) Bachelor of Business Administration – Accounting stream (4 years)

Alberta • Northern Alberta Institute of Technology

Business Administration Diploma – Accounting stream (2 years) Bachelor of Applied Business Admin – Accounting stream (4 years)

• Grant MacEwan College Accounting Technology Certificate (1 year – 2 semesters) Accounting & Strategic Measurement Diploma (2 years – regular and co-

op options) Bachelor of Applied Business Admin - Accounting (4 years)

• Bow Valley College Accounting & Financial Management Certificate (1 year – 2 semesters) Business Administration – Accounting Stream (2 years)

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Saskatchewan • SIAST

Business Certificate (1 year – 2 semesters) Business Accountancy Diploma (2 years) Business Administration Diploma (2 years)

Manitoba • Assiniboine Community College

Business Administration Diploma – Accounting stream (2 years) • University College of the North

Business Administration Diploma – Accounting stream (2 years) Ontario • Seneca College

Accounting Diploma (2 years) Accounting & Finance Diploma (3 years) Accounting and Information Technology Graduate Certificate (post-

graduate 2 semester certificate to fill in gaps and fast track for CMA) International Accounting and Finance Degree (4 years)

• Humber College Accounting Diploma (2 years) Accounting Advanced Diploma (3 years)

• Algonquin College Professional Accounting Diploma (45 weeks – non-semester intensive

diploma) Students can get 9 to 10 CGA credits in less than one year in this program

Business Accounting Diploma (2 years) Business Admin Advanced Diploma – Accounting (3 years)

• Centennial College Accounting Clerk: Microcomputer Certificate (1 year – 2 semesters) Business Accounting Diploma (2 years) Business Admin Diploma – Accounting Stream (2 years – regular and co-

op options) Business Admin Advanced Diploma – Accounting (3 semesters – for

students who have a diploma but want to fast track to CGA) New Brunswick

New Brunswick Community College Business Administration – Accounting stream (2 year diplomas)

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Of these 42 programs, six programs were chosen for in depth analysis to compare with RRC’s CAT program due to their one year duration and certificate credential. They included:

• Grant MacEwan College, Edmonton, Alberta Accounting Technology Certificate (1 year – 2 semesters) • Centennial College, Toronto, Ontario Accounting Clerk – Microcomputer Certificate (1 year – 2 semesters) • Bow Valley College, Calgary, Alberta Accounting & Financial Management Certificate (1 year – 2 semesters plus one month practicum) • Saskatchewan Institute of Applied Science & Technology, Moose Jaw,

Saskatchewan Business Certificate (1 year – 2 semesters) • Capilano University, North Vancouver, British Columbia Accounting Assistant Certificate (1 year – 2 semesters plus 2 weeks

practicum) • Kwantlen Polytechnic, Vancouver, British Columbia Accounting Certificate (1 year – 2 semesters)

Please see the full environmental Scan detail in Appendix A.

Key findings from the Environmental Scan The purpose of this scan was to compare one-year certificate accounting programs in colleges across Canada. However, in doing so, it was determined that many colleges offer a variety of credentials in accounting and business related programs. Many of these are “laddered” to provide a variety of credential opportunities depending on the students’ career goals. One year (or two semesters) programs are offered by many colleges but the challenge was finding the accounting related programs. Some of the colleges offered basic business skills, office administration, specialized accounting, or bookkeeping certificates. All of the colleges offer accounting in some format through night classes (continuing or extended education), however, this scan focused only on full-time day programs. Many colleges also only offer two year diploma programs and some also offer three year diplomas and three or four year applied degrees. For the purpose of this scan, the focus was on comparing the six one-year certificate programs with Red River College’s CAT program.

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Features of Programs Scanned Every college has a unique flavour to their certificate programs. There are core courses in every certificate, such as introductory financial accounting, communications, computer skills, and at least one course in accounting software. The courses offered outside of this core set vary widely. One way each of the programs have tried to attract students and differentiate programs is through the name of the certificate itself. A few of the programs were considering a name change to ensure the name reflected the focus of the program and appealed to their intended target market. Program Focus There are a variety of program focuses. Some programs, such as the Accounting Assistant program at Capilano University, are targeted to students wanting a short program in order to work in bookkeeping positions. Other colleges have specific bookkeeping programs but the focus of this scan was not on those types of certificates due to the lack transfer credits to 2 year diploma programs or to designations such as the Certified General Accountant (CGA) or Certified Management Accountant (CMA). Bookkeeping programs tend to be short in duration and focus on basic financial accounting, taxes, payroll, and practical software applications. The Bookkeeping programs usually have transferability to the Canadian Bookkeeping Institute but not the CGA or CMA. Other certificate programs, such as Grant MacEwan’s Accounting Technology Certificate, are focused on giving students a set of useable skills but also allowing students to seamlessly continue to obtain a diploma and/or applied degree. The certificate is seen as an exit option in case students need to go back to work quickly or if they decide they don’t want to continue on in accounting. According to college contacts, many students decide to continue to the diploma program or continue their studies through night classes to get a higher credential. Soft Skills Another factor in the certificates is teaching soft skills as well as technical skills. Every college has similar soft skill college-wide outcomes that must be included in their programs. But each program and college has their own approach. Some of the programs included more than one communications course and other soft skill specific courses or shorter seminars and workshops. The Accounting Clerk program at Centennial College has a requirement to build soft skills into every course. Every course at Centennial has soft skill outcomes in their course outlines such as team work, problem solving, and critical thinking. Also when students are accepted at Centennial they are tested for math and English proficiency and may be required to take extra classes to improve these skills.

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Grant MacEwan’s certificate and diploma programs require students to have a laptop and even though this is often a distraction to learning, it was also seen as an opportunity to teach students time management and prioritizing skills within a world of 24/7 technology demands. Prerequisite Skills and Prior Learning The focus on skills for entry to the certificate programs is on Math and English. The colleges vary in that some are open access and only require completion of grade 12 (or equivalent) and other colleges have increased requirements for English and Math. All of the colleges have requirements for students whose first language is not English. Tests such as TOEFL and the Language Proficiency Index are widely accepted and many colleges have their own assessment tools as well. All of the colleges recognize prior learning in some way and have a variety of methods for granting credit, including challenge exams, portfolios, worksite assessment, and interviews. Not all of the colleges accepted all of these options and most prefer challenge exams to determine prior learning credit for accounting courses. Experiential Learning Component Only two of the six programs have a work experience component. They are at the end of the courses and one is two weeks and the other is one month. Each of these programs has less than 60 students so coordinating work experiences for students is manageable. For a couple of colleges there are opportunities for a co-op option work experience within a two year diploma program. Delivery of Courses The way that courses are delivered in each of the programs also varied widely. The common theme though, was that almost every college has 5 courses per semester. The hours per course were usually listed between 45 to 60 hours for each course. Programs have either three or four hours per course per week, an equivalent of 15 to 20 hours in class in a typical week. The two exceptions in the scan were SIAST and Capilano. Capilano’s program has a bookkeeping focus to their course and this is one area where colleges have a tendency towards more hours in the classroom. For Capilano, students spent 30 hours per week in class. SIAST has a structure exactly the same as Red River College. Students take six courses per semester, with a mix of four or five hours per course and take classes 50 minutes in length. Most colleges have a wide variety of delivery methods, however, not for accounting or business certificate programs. The most common is face to face delivery in full-time day courses. Only one college has developed all their certificate courses for a full time on-line delivery format.

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Articulation Agreements Every college has articulation agreements for the programs with some other institution. The colleges with smaller programs and fewer options have articulation agreements with larger institutions that offer diploma streams and/or applied degrees. Articulation agreements were not only with other colleges but with universities as well. Every college’s certificate program scanned has transfer credits to CGA. Other articulation agreements include CMA, the Canadian Payroll Association, and the Canadian Institute of Bookkeeping. The colleges that offer applied degrees have specific agreements with each of the three organizations mentioned above. Challenges The challenges indicated by the colleges were very similar. They all mentioned the incoming skill level of students, recruitment, retention, and balancing courses to meet student and industry demands. All the colleges struggle with the diversity of students’ language ability when entering a program. Many are focused on ensuring that students have sufficient oral and written English language skills to succeed in the program. One has dealt with this issue by requiring a 50% passing grade in Grade 12 English, or the equivalent in English proficiency testing, and once students are accepted into their programs students are tested and given additional English courses if they are required. Other colleges have dealt with this issue by increasing the English proficiency requirement from anywhere between 60 to 70% for Grade 12 English. Another challenge mentioned is high school students arriving unprepared for the discipline necessary for post-secondary education. Many programs are addressing the issue of the potential distraction of using laptops in a learning environment. The programs have a variety of approaches, from not allowing laptops to be open in certain classes to taking advantage of the opportunity to reinforce the importance of self-management and responsibility for learning by allowing students to determine what they do with their laptops in class. In all of the larger centres, student recruitment is a major concern as there is heavy competition from other colleges. In BC, Alberta, and Ontario there are several colleges in the larger cities and smaller cities also have a college as well. One of the reasons programs differ is due to colleges differentiating their programs in some way to attract students. A couple of colleges mentioned that the economic conditions and resulting job losses have meant more applications to full-time programs. Another concern for the certificate programs was how to select a mix of courses that would meet student and industry expectations. All of the programs have advisory committees that meet from one to three times per school year. In one case, the advisory committee for a certificate program advised their college to change their program from a mature student focus to attract students out of high school without any accounting experience.

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All of the colleges have a process for reviewing their curriculum – usually every five years. But right now they are all involved in reviews due to International Financial Reporting Standards being phased in over the next few years. For the certificate programs, there is less concern as there won’t be many changes within basic accounting courses but colleges want to ensure their programs are updated where needed so they still fit seamlessly with other diploma or applied degree programs that must implement more extensive changes. Another challenge faced by some of the colleges is hiring of faculty. Some college accounting programs are growing and require additional staff, while facing retirements. Conclusion As can seen in the above discussion all the colleges deal with similar issues but also operate within their own unique environment. In larger cities, there is more competition between programs, while in smaller cities there may be less competition but they all try to meet diverse needs of students and industry. Each college strives hard to balance soft and technical skills within each of their programs. All of the colleges scanned have certificate programs that focus on accounting. There are also many colleges that, in addition to a two year diploma in Business Administration, offer Accounting diplomas. There is a growing trend in some colleges, including RRC, toward a polytechnic model and several colleges in BC, Alberta, and Ontario offer degrees, post-graduate certificates, and other options towards a fast track to the three accounting designations.

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2. Industry Occupational Analysis (DACUM) Chart (Appendix B) The Industry Occupational Analysis using the DACUM process is a familiar component of the curriculum development process at Red River College and provides the program with a description of regional occupational needs. Included in the process is the identification of emerging and retiring industry trends. Craig Edwards and Gene Semchych facilitated the Computer Accounting Technician DACUM process on December 10, 2008. With the guidance of the facilitators, industry practitioners identified major competencies and related skills required by entry-level workers in accounting. The resulting Computer Accounting Technician DACUM identified the following emerging and retiring trends:

Emerging Industry Trends: • more electronic • need for better understanding of computer systems • multi-functioning (not just accounting) • more automation and interoperability • adoption of international standards • dependence on systems - • comprehension of “Big Picture” required • specialization

Retiring industry trends: • paper accounting • manual accounting

Please see the full DACUM chart in Appendix B.

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3. Graduate Skills and Abilities Chart (Appendix C)

The Curriculum Validation Facilitator organized the first workshop with program faculty, Chair, and Academic Coordinator to review the expectations of industry represented in the DACUM. This workshop held on February 12, 2009 and facilitated by Craig Edwards, P&CD Curriculum Consultant provided a rare opportunity for the faculty to review the program in its entirety rather than the usual focus on specific courses. Through a detailed review of each competency and related skills and abilities identified by industry representatives in the DACUM, the faculty determined the realistic learning goals for their program graduates considering the length of program. The faculty agreed that all the DACUM competencies and related skills were important for success, but considered some too advanced for inclusion in the 9 month program. They deleted skills related to the competency Prepare Tax Returns, such as Review Revenue and Expense Documents and Interpret Tax Regulations. In addition, under the Competency of Prepare Financial Statements, the skill of Prepare Notes for Financial Statements was considered too advanced to expect from graduates of a certificate program.

The outcome of this workshop is a composite chart that outlines the CAT graduate skills and abilities. The resulting chart is the result of 1) a thorough review of the competencies identified in the Industry Occupational Analysis (DACUM) Chart; 2) the cross-referencing of the DACUM competencies with the College Wide Learning Outcomes (CWLOs), and 3) the teaching faculty’s assessment of what would constitute realistic learning expectations of the program. This chart serves as the focus for curriculum renewal and the basis for the development of the program’s Graduate Profile. Please see the full chart in Appendix C.

4. Graduate Profile (Appendix D)

At the second faculty workshop, on February 26, 2009, the faculty developed a profile of their program graduates through the use of the Graduate Skills and Abilities Chart.

A Graduate Profile is a set of outcome statements that describe the essential and enduring knowledge, skills, and abilities expected by a graduate of a program. The Graduate Profile provides the focus for program and course revision to ensure that all learning outcomes and assessments are relevant to the expected learning of students in the program. The Graduate Profile also provides the basis for Prior Learning Assessment and Recognition (PLAR) at the program level. Please see the detailed CAT Graduate Profile in Appendix D.

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5. Program Renewal Vision and Goals (Appendix E) The third and final workshop with the CAT faculty included the Program Chair and Academic Coordinator and was facilitated by the Curriculum Consultant on Wednesday, May 5, 2009. The participants were encouraged to think “outside the box” about what their program would look like in 5 years and brainstormed ideas of what their program would look like in 5 years. The vision and six goals identified at this session are articulated in the graphic below including dates for the duration of each goal. Please see the full set of Goals and related Action Items in Appendix E.

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6. 5-Year Program Renewal in Gantt Chart Format (Appendix F) The program renewal plan is the result of translating the preceding five deliverables into a coherent plan for the renewal of the program. After reviewing the Vision, Goals, and Action items, the Academic Coordinator and Curriculum Validation Facilitator met with the Curriculum Consultant to confirm the wording and identify the sequence of the goals and the related action items within the 5-Year Renewal Plan. The goals and action items are included below. Please see the detailed Gantt chart for the Renewal Plan sequence and timeline in Appendix F. Goals and Action Items

1 Ensure course content remains relevant to industry and complies with articulation agreements.

1.1 Create a standing curriculum committee. 1.2 Formalize relationship between curriculum and advisory committees. 1.3 Curriculum committee solicits ideas from all faculty. 1.4 Review articulation agreements annually.

2 Expand practical experiential learning opportunities for students.

2.1 Solicit Advisory committee for experiential learning opportunities. 2.2 Explore new accounting simulations, mentoring programs, and work experiences. 2.3 Implement guest speaker series. 2.4 Establish a weekly program hour block outside of lunch hour.

3 Ensure students have adequate support throughout the program.

3.1 Review entry requirements for the program. 3.2 Explore ways to increase program supports for CAT students at Princess Campus. 3.3 Implement common hour workshops to facilitate student success.

4 Develop a marketing plan to rebrand the CAT program to potential students and future employers.

4.1 Develop strategies with Employment Services to promote program to industry. 4.2 Change program name to better reflect curriculum and industry trends and needs. 4.3 Promote "A Day in the Life of an Accounting Student" program to high schools. 4.4 Review and improve current marketing activities through representation of a CAT instructor on ACE Marketing Committee.

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5 Ensure an integrated and globally focused program perspective. 5.1 Develop a program curriculum map. 5.2 Request ACME to maintain continuity of instructors for CAT courses. 5.3 Conduct a yearly review of program, including course duplication, appropriate assignments, and course workloads. 5.4 Perform periodic scans of other Colleges' Accounting programs to ensure currency.

6 Restructure program to provide students with more options in accounting.

6.1 Secure Senior Academic Committee approval for name change and 3rd semester. 6.2 Coordinate the 3rd semester course content and delivery methods. 6.3 Expand to optional 3rd semester to maximize CGA credits. 6.4 Explore adding a 2nd year to offer an Accounting diploma. 6.5 Explore Accounting degree options.

7. Conclusion The Curriculum Validation-Program Renewal process has resulted in a benchmark and plan to track the renewal of RRC’s one-year certificate Computer Accounting Technician program. The renewal goals identified will ensure that the program is recognized as a leader in preparing graduates for a variety of employment opportunities in the accounting technician field. The program renewal plan will guide the Chair and Dean with the assignment of resources to accomplish the goals within a five-year period

Appendix A - Environmental Scan and Key Findings

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Environmental Scan RRC BOW VALLEY CAPILANO College Contact

person Website

Red River College of Applied Arts, Science, and Technology 2055 Notre Dame Ave Winnipeg, MB R3H 0J9 www.rrc.mb.ca

Bow Valley College 332 – 6 Avenue S.E. Calgary, Alberta Amanda Snyder Program Assistant [email protected] 403.410.1579 www.Bowvalleycollege.ca

Capilano University 2055 Purcell Way North Vancouver, B.C. V7J 3H5 Leighan Crowe Chair, Applied Business Technology [email protected] 604.986.1911 ext. 2367

Size of Program

Number of students: Faculty

• September intake is

laptop approximately 65 students

• January intake is non laptop

approximately 35 students

• 1 intake in September • 1 intake in January

Capped at 32 students for each intake

• 4 to 6 full-time

• 36 students are

enrolled full-time • 7 full-time

Credential Issued

Computer Accounting Technician Certificate

Accounting & Financial Management Certificate

Accounting Assistant Certificate

Program Features

Length • 1 year Entrance

Requirements • Grade 12 English • Grade 12 Math - 50%

Length • 1 year

2 semesters Entrance Requirements • Grade 12 English - 60% • Grade 12 Math - 50%

Length • 9 months

2 semesters plus 1 month practicum

Entrance Requirements

• Grade 12

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CENTENNIAL GRANT MacEWAN KWANTLEN SIAST Centennial College P.O. Box 631 Station A Toronto, Ontario M1K 5E9 Norm Holman Program Coordinator [email protected] 416.289.5000 www.Centennialcollege.ca

Grant MacEwan College 7319 – 29 Avenue Edmonton, AB T6K 2P1 Heather Molzan Program Advisor [email protected] www.Macewan.ca

Kwantlen Polytechnic University 12666 – 72nd Avenue Surrey, B.C. V3W 2M8 John Western Chair, Accounting [email protected] www.Kwantlen.ca

Saskatchewan Institute of Applied Science & Technology Palliser Campus P.O. Box 1420 Moose Jaw, SK S6H 4R4 Denise Terry Program Coordinator [email protected]

• 25 – 35 students – exit with Certificate

• For certificate and 2/3 diplomas 200-250 students

• 12 full time permanent • 6 part-time

• over 400 students part-time and full-time

this includes both the certificate and diploma

• 6 full-time

permanent • 3 full-time term • Other faculty for

service courses • Looking to hire 2

more full-time permanent

• approximately 100 students

in total 1,300 students – 800 in diploma and 400 in applied degree

• 32 full-time

For all accounting programs including certificate, diploma, & applied degree

• approximately 200 students at two campuses

• No instructors

officially attached to this program

Accounting Clerk: Microcomputer Certificate

Accounting Technology Certificate

Accounting Certificate Business Certificate

Length • 1 year –

2 semesters Entrance Requirements • Grade 12 English • Grade 12 Math - 50%

After being accepted students are tested for English and Math and then streamed for extra help

Length • 1 year

2 semesters Entrance Requirements • Grade 12 English -

65% • Grade 12 Math -

65%

Length 1 year

2 semesters Entrance Requirements • Grade 12 English - 70% • Grade 12 Math - 60%

Length 1 year

2 semesters

Entrance Requirements • Grade 12

English • Grade 12 Math

- 50%

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RRC BOW VALLEY CAPILANO Curriculum Model

• Experiential learning: 4 week full-time practicum

• Experiential learning: 2 week full-time practicum

Delivery of courses

• Typically 6 – 4 credit hour courses per semester • 27 hours per week in class • Mix of classes – some courses are 5 – 50 minute classes per week, some are 2 – 2–hour classes per week

• Mix of core topics and seminars

• 20 – 23 hours per week in class

• Mix of times for classes

• 5 – 3 credit hour courses is usual per semester

• 30 hours per week in class

Curriculum Content

Term 1 • Financial Accounting 1 • Business Computing • Business

Communications 1 • Business Math • Introduction to Business • Records Management

/Office Skills Term 2 • Financial Accounting 2 • Business

Communications 2 • Accounting Software

(Simply & AccPac) • Introduction to E-

Business • Accounting Topics (3cr)

Term 1 • Financial Accounting 1 • Computer Applications

(Bus Comp.) • Business Math • Introduction to

Management • Success skills seminars Term 2 • Financial Accounting II • Management

Communication • Business Law • Computerized

Accounting • Resume and Career

Skills seminars

Term 1 • Accounting Procedure I • Comprehensive

Computer Applications 1 (windows, word, & powerpoint) Comprehensive Computer Applications II (Excel & Access)

• Business English I • Business

Systems/Procedures (Math)

Term 2 • Accounting

Procedures II • Accounting Procedures

III (1.5cr) • Business Writing • Financial Computer

Applications (Simply) • Organizational

Behaviour Term 3 • Computer Accounting for

Accounting Programs (AccPac)

• Directed work experience (2 weeks practicum – 1.5 cr)

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CENTENNIAL GRANT MacEWAN KWANTLEN SIAST • Experiential learning:

Co-op option at diploma level only

• Experiential learning: Co-op option at diploma level only

• Experiential learning: No co-op option for accounting certificate or diploma

• Experiential learning: Co-op option at diploma level only

• 5 courses per semester


• 4 hours per course

• 5 – 3 credit hour courses per semester


• 2 – 1½ classes per course

• 5 – 3 credit hour courses per semester


• 2 -2-hour classes per course

• 6 – 4-credit hour courses is usual (Term 1 is a mix)


• Classes are 50 minutes

Term 1 • Financial Accounting

1 Intro to Microcomputer Applications Software (Bus.Comp.)

• Taxation 1 • Communications/

English 1 • Payroll Term 2 • Financial Accounting

II • Management

Accounting I • Intermediate

Microcomputer Applications Software (Excel/Access)

• Small Business Software (Simply)

• Accounting Applications 1 (AccPac)

Term 1 • Financial Accounting I • Business Computing • Business Law 1 • Communications • Elective or

Management 1 Term 2 • Financial

Accounting II • Business

Communications • Information Tech II

(Simply Accounting & spreadsheets)

• Management Accounting I

• Practical Tax Applications

Term 1 • Principles of

Accounting I & II (6cr) • Business Math • Plus 2 other 3cr

courses Term 2 • Intermediate

Financial Accounting I & II (6cr)

• Management Accounting I & II (6cr)

• Plus 1 other 3cr course

Because of requirements for Financial Accounting, Intermediate and Managerial – it may take more than 2 semesters to complete.

Term 1 • Financial Accounting I • Information Systems I

(Bus Computing) Business Communications I (3cr)

• Micro Economics • Mathematics of

Finance • Introduction to

Management • Simply Accounting (2

cr) Term 2 • Financial Accounting

II • Business

Communications II • Macro Economics • Intro to HR

Management • Marketing Statistics

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RRC BOW VALLEY CAPILANO Current and coming Challenges

Major challenges: • Student enrollment – hot

job market kept students out of post-secondary but this is slowly changing.

• Ensuring transferability for students.

Major challenges: • Enrollment – lots of

choices in Vancouver area.

• Continuity of instructors – takes time to train and then retain great instructors.

Curriculum Renewal

Advisory Committee

• Major overhaul of curriculum two years ago.

• Ongoing review • Meet once per year

• Curriculum is reviewed at the end of each term and at the end of the program.

• Survey students every year as to usefulness of the course & materials.

• Meet every 3rd year

Partnerships Transferability

Internal Business Administration:

Students are missing 5 courses from 1st year ~Economics 1 & 2 ~Marketing 1 & 2 ~Business Statistics

External • Number of CGA

Transfer Credits: 3 ~Financial Accounting

~Communications ~Managerial Accounting

Internal Can transfer to Business Admin. diploma (missing 2 – 1st year but have 2 – 2nd courses).

External Number of CGA transfer credits: 3 full credits and one half credit

~Financial Accounting ~Communications ~Business Law ~Business Quantitative Analysis - ½ cr

Internal Only get 4 credits to

Business Admin diploma (1 course short of one semester).

External Number of CGA transfer credits: 2

~Financial Accounting ~Communications

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CENTENNIAL GRANT McEWAN KWANTLEN SIAST Major challenges: • Incorporating more

technology in courses and providing availability of technology for students.

• Diversity of students and ensuring success with English language abilities.

• Student enrollment: competition is very high in greater Toronto area.

Major challenges: • Recently

experiencing low enrollment.

• Because of technology integration (laptops) distraction of computers in the classroom is an issue for many students.

• Students arriving from high school unprepared for post-secondary education.

Major challenges: • There has been major

growth in accounting programs and student enrollment: lack of resources to keep up to demand. Hiring and retaining faculty.

• Lack of administrative support.

Major challenges: • Hiring and retaining

staff as faculty begin to retire.

• Student recruitment and retention.

• Currently reviewing all accounting courses due to incoming IFRS.

• Developing 4th level CGA courses

• Meet once per year

• Review on on-going basis.

• All accounting courses are being reviewed due to incoming IFRS.

• Industry-based

committee meet twice a year.

• Student committee meets twice a year.

• Growing quickly and struggling to review courses consistently.

• Currently reviewing accounting courses due to incoming IFRS.

• Meet 3 times per year

• Formal review of curriculum every five years.

• Meet once per year

Internal • Can transfer to 2-year

Business Accounting diploma (they have a mix of 1st and 2nd year courses that all transfer).


transfer credits: 2 full credits and one half credit.

~Financial Accounting

~Communications ~Management

Accounting – ½ cr

Internal • Seamless transfer to

the 2-year diploma and 4-year degree.


transfer credits: 2 full credits and one half credit.


~Communications ~Management

Accounting – ½ cr

Internal • If students choose

diploma courses as their electives there is seamless transfer to the 2-year and 3-year diplomas.


transfer credits 4-6. ~Financial

Accounting ~Financial

Accounting, Assets

~Management Accounting

Internal Business certificate is first year of Business Accountancy Diploma.

External Number of CGA transfer credits: 3 full credits and 3 half credits.:


~Communications ~Micro/Macro Economics

21

RRC BOW VALLEY CAPILANO Partnerships cont’d Transferability

22

CENTENNIAL GRANT McEWAN KWANTLEN SIAST ~Financial

Accounting Liabilities/ Equities

~Plus possibility of 2 more

~Business Quantitative Analysis – ½ cr

~Corporate Finance Fundamentals – ½ cr

~Management Information Systems – ½ cr

23

Appendix B – Industry Occupational Analysis (DACUM) Chart

25

1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4

1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4

1 2 3 4 1 2 3 4

1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4

1 2 3 4

DEMONSTRATE ORGANIZATIONAL

SKILLSA

Use office equipment

A1

Manage files

A2

Demonstrate ability to multi-task

A3

Maintain a balance between work and personal lifeA14

Demonstrate flexibility

A7

Demonstrate reliability

A8

Demonstrate accountability

A9

Set priorities

A5

Manage time

A6

Demonstrate attention to detail

A10

Demonstrate objectivity

A4

Use basic math skills

B7

Manage stress

A13

DEMONSTRATE COMMUNICATION

SKILLSB

Communicate at the level of the audience

B1

Listen actively

B2

Interpret non-verbal communication

B3

Demonstrate written skills

B6

COMPUTER ACCOUNTING TECHNICIANFacilitated by Craig Edwards and Gene Semchych

December 10th, 2008

Apply logic

A11

Act in a responsible manner

A12

1 - Can perform some parts of this skill satisfactorily but requires assistance and/or supervision to perform the entire skill.2 - Can perform this skill satisfactorily but requires periodic assistance and/or supervision.

3 - Can perform this skill competently without assistance or supervision.4 - Can perform this skill competently without, assistance with more than acceptable quality, and with initiative/adaptability to unique situations.

DACUM Skill Rating Scale

Use industry terminology

B4

Demonstrate oral communication skills

B5

27

1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4

1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4

1 2 3 4 1 2 3 4

1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4

1 2 3 4 1 2 3 4

SOLVE PROBLEMSD

Identify alternative solutions

D1

Act within scope of authority

D2

USE SOFTWAREC

Use word processing software

C1

Use spreadsheet software

C2

Use email software

C3

Use templates

C4

Enter data

C5

Use database software

C6

Develop familiarity/comfort level with operating systemsC7

Generate reports (manual /automated)

C8

Use web browsers

C9

Migrate data between software or operating systems C10

Use presentation software

C11

Use accounting software (Great Plains, SAP, ADP)C12

Use scheduling software

C13

Use tax preparation software

C14

Integrate external information/knowledge

D6

Perform research

D3

Corroborate information

D4

Demonstrate accuracy

D5

Analyse situation/problem

D7

Determine approach for solution (e.g. refer, handle-a-lone etc.)D8

28

1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4

1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4

1 2 3 4 1 2 3 4

1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4

1 2 3 4 1 2 3 4

ACT IN A PROFESSIONAL

MANNERE

Apply due diligence

E1

Demonstrate team work skills

E2

Interact with others

E3

Maintain confidentiality

E4

Demonstrate respect for the chain of command

E5

Demonstrate critical thinking skills

E6

Maintain currency

E7

Conform to industry/business dress and deportment policies/expectationsE8

Demonstrate respect for others

E9

Use non-verbal cues appropriately

E10

Apply company policies

E11

Demonstrate patience

E12

Demonstrate ethical behaviour

E13

Demonstrate a commitment to lifelong learning

E14

PREPARE TAX RETURNS

F

Input data

F1

Allocate revenue and expenses

F2

Submit returns

F3

Review revenue/expense documents

F4

Compile revenue/expense documents

F5

Apply carry forwards

F6

Interpret tax regulations

F7

Reconcile remittance accounts

F8

29

1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4

1 2 3 4

1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4

1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4

1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4

1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4

PROCESS ACCOUNTS PAYABLE

G

Issue cheques

G1

Match A/P documents

G2

Post vendor invoices

G3

Reconcile outstanding statements

G4

Verify accuracy of vendor invoice

G5

Calculate currency conversions

G6

Prepare GST and PST reports/remittance

G7

PROCESS ACCOUNTS RECEIVABLE

H

Match A/R documents

H1

Create statements

H2

Create invoices

H3

Post payments and credits to customer accountsH4

Prepare bank deposits

H5

Manage petty cash

H6

Initiate collection

H7

Prepare aged A/R report

H8

Calculate allowance for doubtful accounts

H9

Record write-downs

H10

PROCESS PAYROLLI

Apply deductions at source

I1

Apply tax regulations

I2

Calculate rate of pay

I3

Enter time sheets

I4

Calculate benefits

I5

Prepare cheques

I6

Process expense accounts

I7

Prepare T4's and records of employment

I8

Justify payments to employees

I9

Prepare remittance forms

I10

Comply with garnishment orders

I11

Comply with labour laws and regulations

I12

30

31

1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4

1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4

1 2 3 4

1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4

PREPARE FINANCIAL STATEMENTS

K

Prepare notes for financial statements

K1

Comply with GAAP

K2

Compile data

K3

Comply with expected format standards

K4

APPLY BASIC ACCOUNTING

THEORYJ

Comply with accounting standards

J1

Evaluate business processes

J2

Apply internal control

J3

Apply risk management procedures

J4

Assign chart of accounts codes to documentsJ5

Create chart of accounts codes

J6

Reconcile accounts

J7

Justify actions

J8

Adapt theory to practice

J9

Prepare adjusting entries

J10

Calculate amortization

J11

Maintain inventory records

J12

Record value of assets and liabilities

J13

Appendix C – Graduate Skills and Abilities Chart

33

1234

Grey shaded Box = General Areas of Competency (GAC)Unshaded Box = Specific skill within GACCapitalized text in CWLOs = General Area of Competency (GAC)Normal text in CWLOs = Specific skills within GAC

College-Wide Learning Outcomes (CWLOs)

1 2 3 4 1 2 3 4B1- locate, gather and organize information using appropriate technology and information systems

1 2 3 4 1 2 3 4G2 - carry out multiple tasks or projects

1 2 3 4 1 2 3 4D2 - seek different points of view and evaluate them based on factsG4 - be open and respond constructively to changeG5 - learn from your mistakes and accept feedbackJ3 - be flexible: respect, be open to and supportive of the thoughts, opinions

1 2 3 4 1 2 3 4

Industry DACUM

Graduate Skills and Abilities ChartFacilitated by Craig Edwards

Date February 12, 2009

Can perform some parts of this skill satisfactorily but requires assistance and/or supervision to perform the entire skill.DACUM Skill Rating Scale:

Can perform this skill satisfactorily but requires periodic assistance and/or supervision.

Skill or Competency added by Faculty or DACUM wording changed.

Faculty Expectations

Demonstrate ability to multi-task

A3

DACUM Committee Skill deleted.Indicates skill rating.

Can perform this skill competently without assistance or supervision.

Can perform this skill competently without assistance, with more than acceptable quality, and with initiative/adaptability to unique situations.

DEMONSTRATE ORGANIZATIONAL SKILLS

A

Manage files (paper and electronic)

A2


A1

DEMONSTRATE ORGANIZATIONAL SKILLS

A


A1

Manage files

A2

Demonstrate ability to handle concurrent tasks

A3


A4


A4

35

F1 - set goals and priorities balancing work and personal lifeF2 - plan and manage time, money and other resources to achieve goalsF1 - set goals and priorities balancing work and personal lifeF2 - plan and manage time, money and other resources to achieve goalsH2 - assess personal strengths and areas for developmentH3 - set your own learning goalsH5 - plan for and achieve your learning goalsK1 - plan, design or carry out a project or task from start to finish with well-defined objectives and outcomes

1 2 3 4 1 2 3 4F2 - plan and manage time, money and other resources to achieve goalsH3 - set your own learning goalsK1 - plan, design or carry out a project or task from start to finish with well-defined objectives and outcomes

1 2 3 4 1 2 3 4G2 - carry out multiple tasks or projectsG4 - be open and respond constructively to changeG6 - cope with uncertaintyJ3 - be flexible: respect, be open to and supportive of the thoughts, opinions and contributions of others in a groupK5 - adapt to changing requirements and information

1 2 3 4 1 2 3 4

1 2 3 4 1 2 3 4F4 - be accountable for your actions and the actions of your groupH2 - assess personal strengths and areas for developmentK3 - work to agreed quality standards and specifications

1 2 3 4 1 2 3 4B1 - locate, gather and organize information using appropriate technology and information systems

1 2 3 4 1 2 3 4B1 - locate, gather and organize information using appropriate technology and information systemsB2 - access, analyze and apply knowledge and skills from various disciplines (e.g. the arts, languages, science, technology, mathematics, social sciences, and the humanities)D5 - be creative and innovative in exploring possible solutions

1 2 3 4 1 2 3 4F5 - be socially responsible and contribute to your communityJ8 - understand the role of conflict in a group to reach solutions

1 2 3 4 1 2 3 4


A8


A8

Apply logic

A11

Apply logic

A11


A10


A10


A9


A12


A12

Manage time

A6

Set priorities

A5

Manage time

A6


A9


A7


A7

Set priorities

A5

36

E4 - take care of your personal healthG6 - cope with uncertainty

1 2 3 4 1 2 3 4E4 - take care of your personal healthG6 - cope with uncertainty

1 2 3 4 1 2 3 4

E5 - Show interest, initiative and effortJ1 - understand and work within the dynamics of a groupJ2 - ensure that a team's purpose and objectives are clearJ5 - accept and provide feedback in a constructive and considerate mannerK6 - continuously monito

1 2 3 4 1 2 3 4A3 - listen and ask questions to understand and appreciate the points of view of othersD2 - seek different points of view and evaluate them based on factsD3 - recognize the human, interpersonal, technical, scientific and mathematical dimensions of a problemE5 - Show interest, initiative and effortJ1 - understand and work within the dynamics of a groupJ8 - understand the role of conflict in a group to reach solutionsK6 - continuously monitor the success of a project or task and identify ways to improve

1 2 3 4 1 2 3 4D2 - seek different points of view and evaluate them based on factsJ1 - understand and work within the dynamics of a group

1 2 3 4 1 2 3 4A2 - write and speak so others pay attention and understandA3 - listen and ask questions to understand and appreciate the points of view of others A5 - use relevant scientific, technological and mathematical knowledge and skills to explain

1 2 3 4 1 2 3 4A3 - listen and ask questions to understand and appreciate the points of view of othersJ2 - ensure that a team's purpose and objectives are clear

1 2 3 4 1 2 3 4

Manage stress

A13


B1

DEMONSTRATE COMMUNICATION SKILLS

B

DEMONSTRATE COMMUNICATION SKILLS

B



Manage stress

A13

Listen actively

B2

Listen actively

B2


B1


B5


B5


B3


B4


B4


B3

37

A1~ read and understand information presented in a variety of forms (e.g. words, graphs, charts, diagrams)A2 - write and speak so others pay attention and understand

1 2 3 4 1 2 3 4C1 - decide what needs to be measured or calculatedD3 - recognize the human, interpersonal, technical, scientific and mathematical dimensions of a problemD6 - readily use science, technology and mathematics as ways to think, gain and share knowledge, solve problems and make decisions

1 2 3 4 1 2 3 4

A4 - share information using a range of information and communications technologies (e.g. voice, e-mail, computers)D6 - readily use science, technology and mathematics as ways to think, gain and share knowledge, solve problems and make decisionsK4 - select and use appropriate tools and technology for a task or project

1 2 3 4 1 2 3 4A4 - share information using a range of information and communications technologies (e.g. voice, e-mail, computers)C2 - observe and record data using appropriate methods, tools and technologyD6 - readily use science, technology and mathematics as ways to think, gain and share knowledge, solve problems and make decisionsK4 - select and use appropriate tools and technology for a task or project

1 2 3 4 1 2 3 4A4 - share information using a range of information and communications technologies (e.g. voice, e-mail, computers)D6 - readily use science, technology and mathematics as ways to think, gain and share knowledge, solve problems and make decisionsK4 - select and use appropriate tools and technology for a task or project

1 2 3 4 1 2 3 4K4 - select and use appropriate tools and technology for a task or project

1 2 3 4 1 2 3 4C2 - observe and record data using appropriate methods, tools and technology

1 2 3 4 1 2 3 4

Use basic math skills

B7

Use Basic Business Math skills

B7


B6


C2


C1

Enter data

C5

Enter data

C5

USE SOFTWAREC


B6

USE SOFTWAREC

Use templates

C4

Use templates

C4


C1

Use email software

C3


C2

Use email software

C3

38

K4 - select and use appropriate tools and technology for a task or project

1 2 3 4 1 2 3 4

1 2 3 4 1 2 3 4

1 2 3 4 1 2 3 4

1 2 3 4 1 2 3 4

1 2 3 4 1 2 3 4


1 2 3 4 1 2 3 4

1 2 3 4 1 2 3 4

1 2 3 4 1 2 3 4


C14


C14


C11


C11

Use accounting software (Great Plains, SAP, ADP)

C12

Use accounting software (Great Plains, SAP, ADP)

C12


C13


C13

Use web browsers

C9

Use web browsers

C9




C6


C6


C8


C8



39

D1 - assess situations and identify problemsD7 - evaluate solutions to make recommendations or decisionsD8 - implement solutionsG3 - be innovative and resourceful: identify and suggest alternative ways to achieve goals and get the job doneJ9 - manage and resolve conflict when appropriateK2 - develop a plan; seek feedback, test, revise and implementK6 - continuously monitor the success of a project or task and identify ways to improve

1 2 3 4 1 2 3 4G3 - be innovative and resourceful: identify and suggest alternative ways to achieve goals and get the job doneJ9 - manage and resolve conflict when appropriate

1 2 3 4 1 2 3 4B1 - locate, gather and organize information using appropriate technology and information systemsB2 - access, analyze and apply knowledge and skills from various disciplines (e.g. the arts, languages, science, technology, mathematics, social sciences, and the humanities)D1 - assess situations and identify problemsD2 - seek different points of view and evaluate them based on factsD4 - identify the root cause of a problemD5 - be creative and innovative in exploring possible solutionsH4 - identify and access learning sources and opportunitiesK4 - select and use appropriate tools and technology for a task or project

1 2 3 4 1 2 3 4

1 2 3 4 1 2 3 4

1 2 3 4 1 2 3 4


D4


D4


D5


D5


D1


D1


D2


D2

Perform research

D3

Perform research

D3

SOLVE PROBLEMSD

SOLVE PROBLEMSD

40

B1 - locate, gather and organize information using appropriate technology and information systemsB2 - access, analyze and apply knowledge and skills from various disciplines (e.g. the arts, languages, science, technology, mathematics, social sciences, and the humanities)D1 - assess situations and identify problemsD5 - be creative and innovative in exploring possible solutionsJ9 - manage and resolve conflict when appropriate

1 2 3 4 1 2 3 4B1 - locate, gather and organize information using appropriate technology and information systemsB2 - access, analyze and apply knowledge and skills from various disciplines (e.g. the arts, languages, science, technology, mathematics, social sciences, and the humanities)D1 - assess situations and identify problemsD3 - recognize the human, interpersonal, technical, scientific and mathematical dimensions of a problemD4 - identify the root cause of a problemD5 - be creative and innovative in exploring possible solutionsD7 - evaluate solutions to make recommendations or decisionsK2 - develop a plan; seek feedback, test, revise and implement

1 2 3 4 1 2 3 4B2 - access, analyze and apply knowledge and skills from various disciplines (e.g. the arts, languages, science, technology, mathematics, social sciences, and the humanities)D5 - be creative and innovative in exploring possible solutionsD7 - evaluate solutions to make recommendations or decisionsD8 - implement solutionsK2 - develop a plan; seek feedback, test, revise and implement

1 2 3 4 1 2 3 4

K1 - plan, design or carry out a project or task from start to finish with well-defined objectives and outcomesK6 - continuously monitor the success of a project or task and identify ways to improve

1 2 3 4 1 2 3 4G1 - work independently or as a part of a teamJ1 - understand and work within the dynamics of a groupJ6 - contribute to a team by sharing information and expertiseJ7 - lead or support when appropriate, motivating a group for high performanceJ8 - understand the role of conflict in a group to reach solutionsK2 - develop a plan; seek feedback, test, revise and implement

1 2 3 4 1 2 3 4

ACT IN A PROFESSIONAL MANNER

E

Apply due diligence

E1

Apply due diligence

E1


D7


D7

Determine approach for solution (e.g. refer, handle-a-lone etc.)

D8


E2


E2

Determine approach for solution (e.g. refer, handle-a-lone etc.)

D8


D6


D6

ACT IN A PROFESSIONAL MANNER

E

41

E1 - feel good about yourself and be confidentG1 - work independently or as a part of a teamJ1 - understand and work within the dynamics of a groupJ6 - contribute to a team by sharing information and expertiseJ7 - lead or support when appropriate, motivating a group for high performance

1 2 3 4 1 2 3 4F5 - be socially responsible and contribute to your community

1 2 3 4 1 2 3 4A4 - share information using a range of information and communications technologies (e.g. voice, e-mail, computers)E3 - recognize your own and other people's good effortsJ1 - understand and work within the dynamics of a groupJ3 - be flexible: respect, be open to and supportive of the thoughts, opinions and contributions of others in a groupJ4 - recognize and respect people's diversity, individual differences and perspectivesJ7 - lead or support when appropriate, motivating a group for high performance

1 2 3 4 1 2 3 4A4 - share information using a range of information and communications technologies (e.g. voice, e-mail, computers)D5 - be creative and innovative in exploring possible solutionsF3 - assess, weigh and manage riskG3 - be innovative and resourceful: identify and suggest alternative ways to achieve goals and get the job doneK1 - plan, design or carry out a project or task from start to finish with well-defined objectives and outcomesK4 - select and use appropriate tools and technology for a task or projectK6 - continuously monitor the success of a project or task and identify ways to improve

1 2 3 4 1 2 3 4E5 - Show interest, initiative and effortH1 - be willing to continuously learn and growH3 - set your own learning goalsH4 - identify and access learning sources and opportunitiesH5 - plan for and achieve your learning goalsK5 - adapt to changing requ

1 2 3 4 1 2 3 4E4 - take care of your personal healthI1 - be aware of personal and group health and safety practices and procedures, and act in accordance with these

1 2 3 4 1 2 3 4


E6


E6

Maintain currency

E7

Maintain current skills

E7

Conform to industry/business dress and deportment policies/expectations

E8

Conform to industry/business dress and deportment policies/expectations

E8


E3


E3


E4


E4


E5


E5

42

E1 - feel good about yourself and be confidentE2 deal with people, problems and situations with honesty, integrity and personal ethicsE3 - recognize your own and other people's good effortsF5 - be socially responsible and contribute to your co

1 2 3 4 1 2 3 4

1 2 3 4 1 2 3 4*I1 - be aware of personal and group health and safety practices and procedures, and act in accordance with theseK3 - work to agreed quality standards and specifications

1 2 3 4 1 2 3 4E2- deal with people, problems and situations with honesty, integrity and personal ethicsG5 - learn from your mistakes and accept feedbackJ5 - accept and provide feedback in a constructive and considerate mannerJ6 - contribute to a team

1 2 3 4 1 2 3 4E2- deal with people, problems and situations with honesty, integrity and personal ethicsF4 - be accountable for your actions and the actions of your groupF5 - be socially responsible and contribute to your communityJ6 - contribute to a team by sharing information and expertiseK1 - plan, design or carry out a project or task from start to finish with well-defined objectives and outcomes

1 2 3 4 1 2 3 4


E12


E12


E13


E13


E9


E9


E10


E10


E11


E11

43

E5 - Show interest, initiative and effortF1 - set goals and priorities balancing work and personal lifeH1 - be willing to continuously learn and growH2 - assess personal strengths and areas for developmentH3 - set your own learning goalsH4 - identify and access learning sources and opportunitiesH5 - plan for and achieve your learning goalsK5 - adapt to changing requirements and information

1 2 3 4 1 2 3 4

C2 - observe and record data using appropriate methods, tools and technology

1 2 3 4 1 2 3 4C1 - decide what needs to be measured or calculated

1 2 3 4 1 2 3 4

1 2 3 4 1 2 3 4

1 2 3 4 1 2 3 4

1 2 3 4 1 2 3 4

1 2 3 4 1 2 3 4

1 2 3 4 1 2 3 4


F5


F3

Apply carry forwards

F6

Interpret tax regulations

F7

PREPARE TAX RETURNSF

PREPARE TAX RETURNSF

Input data

F1

Input data

F1

Review revenue/expense documents

F4


E14


E14


F2


F2

Submit returns

F3

44

1 2 3 4 1 2 3 4

1 2 3 4 1 2 3 4

1 2 3 4 1 2 3 4


1 2 3 4 1 2 3 4

1 2 3 4 1 2 3 4

1 2 3 4 1 2 3 4

1 2 3 4 1 2 3 4


G5


G5


G6


G6


G7


G7

Match A/P documents

G2

Match A/P documents

G2


G3


G3


G4


G4


G


G

Issue cheques

G1

Prepare cheques

G1


F8


F4

45

1 2 3 4 1 2 3 4

1 2 3 4 1 2 3 4

1 2 3 4 1 2 3 4

1 2 3 4 1 2 3 4

1 2 3 4 1 2 3 4

1 2 3 4 1 2 3 4

1 2 3 4 1 2 3 4

1 2 3 4 1 2 3 4

1 2 3 4 1 2 3 4

Initiate collection

H7

Initiate collection

H7


H8


H8


H9


H9

Create invoices

H3

Create invoices

H3




H5


H5

Manage petty cash

H6

Manage petty cash

H6


H


H

Match A/R documents

H1

Match A/R documents

H1

Create statements

H2

Create statements

H2

46


1 2 3 4 1 2 3 4

1 2 3 4 1 2 3 4

1 2 3 4 1 2 3 4

1 2 3 4 1 2 3 4

1 2 3 4 1 2 3 4

1 2 3 4 1 2 3 4C3 - make estimates and verify calculations

1 2 3 4 1 2 3 4

1 2 3 4 1 2 3 4

Prepare cheques

I6

Prepare cheques

I6


I3


I3

Enter time sheets

I4

Enter time sheets

I4

Calculate benefits

I5

Calculate benefits

I5

PROCESS PAYROLLI

PROCESS PAYROLLI


I1


I1


I2


I2

Reconcile outstanding accounts

H11

Prepare GST and PST reports/remittance form

H12

Record write-downs

H10

Record write-downs

H10

47

1 2 3 4 1 2 3 4

1 2 3 4 1 2 3 4

1 2 3 4 1 2 3 4

1 2 3 4 1 2 3 4

1 2 3 4 1 2 3 4

1 2 3 4 1 2 3 4

1 2 3 4 1 2 3 4D9 - check to see if a solution works, and act on opportunities for improvement

1 2 3 4 1 2 3 4

1 2 3 4 1 2 3 4


J2


J2

Apply internal control

J3

Comply with internal control procedures

J3


I10


I10

APPLY BASIC ACCOUNTING THEORY

J

APPLY BASIC ACCOUNTING THEORY

J


I7


I7


I8


I8


I9


I9


I12


I12


I11


I11


J1


J1

48

F3 - assess, weigh and manage risk

1 2 3 4 1 2 3 4

1 2 3 4 1 2 3 4

1 2 3 4 1 2 3 4

1 2 3 4 1 2 3 4A5 - use relevant scientific, technological and mathematical knowledge and skills to explain or clarify ideasF4 - be accountable for your actions and the actions of your group

1 2 3 4 1 2 3 4

1 2 3 4 1 2 3 4C3 - make estimates and verify calculations

1 2 3 4 1 2 3 4

1 2 3 4 1 2 3 4

1 2 3 4 1 2 3 4

1 2 3 4 1 2 3 4

Assign chart of accounts codes to documents

J5

Assign chart of accounts codes to documents

J5


J6


J6

Apply risk management procedures

J4

Comply with risk management procedures

J4

Justify actions

J8

Provide supporting documents

J8

Reconcile accounts

J7

Reconcile accounts

J7

Adapt theory to practice

J9

Apply theory to practice

J9


J10


J10

Calculate amortization

J11


J12


J11


J13


J12

49

50

1 2 3 4 1 2 3 4

1 2 3 4 1 2 3 4K3 - work to agreed quality standards and specifications


1 2 3 4 1 2 3 4

Compile data

K3

Compile data

K2


K4


K3


K


K

Prepare notes for financial statements

K1

Comply with GAAP

K2

Comply with GAAP

K1

Appendix D – Graduate Profile

51

COMPUTER ACCOUNTING TECHNICIAN GRADUATE PROFILE The Computer Accounting Technician Graduate should be able to:

A. Demonstrate organizational skills by setting goals and priorities to balance work and life.

B. Demonstrate effective written and oral communication skills.

C. Use various accounting and office software to input data, generate and interpret basic reports to aid management in problem solving and effective decision making.

D. Demonstrate problem solving skills in a variety of situations.

E. Demonstrate appropriate professional and ethical conduct by exhibiting

effective team skills and maintaining confidentiality while practicing respectful behaviours.

F. Perform timely procedures for remittances to government regulatory bodies.

G. Process Accounts Payable by maintaining and reconciling vendor accounts

through processing purchases, adjustments, and payments.

H. Process Accounts Receivable by maintaining and reconciling customer accounts through processing sales, adjustments, and cash receipts.

I. Process payroll by maintaining and reconciling employee and employer records,

and processing and calculating both employee and employer remittances.

J. Apply basic accounting theory through accurate performance of daily, monthly, and yearly activities.

K. Assist in preparation of financial reports in compliance with organizational requirements.

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Appendix E – Program Renewal Vision and Goals

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5-Year Program Renewal Plan Vision, Goals, and Actions

Vision statement: In the next five years, RRC's CAT program will meet or exceed industry expectations in delivering high quality, current, relevant, and timely Accounting Education.

Goals and Action Items

1 Ensure course content remains relevant to industry and complies with articulation agreements.

1.1 Create a standing curriculum committee. 1.2 Formalize relationship between curriculum and advisory committees. 1.3 Curriculum committee solicits ideas from all faculty. 1.4 Review articulation agreements annually.

2 Expand practical experiential learning opportunities for students.

2.1 Solicit Advisory committee for experiential learning opportunities. 2.2 Explore new accounting simulations, mentoring programs, and work experiences. 2.3 Implement guest speaker series. 2.4 Establish a weekly program hour block outside of lunch hour.

3 Ensure students have adequate support throughout the program.

3.1 Review entry requirements for the program. 3.2 Explore ways to increase program supports for CAT students at Princess Campus. 3.3 Implement common hour workshops to facilitate student success.

4 Develop a marketing plan to rebrand the CAT program to potential students and future employers.

4.1 Develop strategies with Employment Services to promote program to industry. 4.2 Change program name to better reflect curriculum and industry trends and needs. 4.3 Promote "A Day in the Life of an Accounting Student" program to high schools. 4.4 Review and improve current marketing activities through representation of a CAT instructor on ACE Marketing Committee.

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58

5 Ensure an integrated and globally focused program perspective. 5.1 Develop a program curriculum map. 5.2 Request ACME to maintain continuity of instructors for CAT courses. 5.3 Conduct a yearly review of program, including course duplication, appropriate assignments, and course workloads. 5.4 Perform periodic scans of other Colleges' Accounting programs to ensure currency.

6 Restructure program to provide students with more options in accounting.

6.1 Secure Senior Academic Committee approval for name change and 3rd semester. 6.2 Coordinate the 3rd semester course content and delivery methods. 6.3 Expand to optional 3rd semester to maximize CGA credits. 6.4 Explore adding a 2nd year to offer an Accounting diploma. 6.5 Explore Accounting degree options.

Appendix F – 5 –Year Program Renewal Plan in Gantt format

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ID Task Name Start Finish

1 Ensure course content remains relevant to industry and complies with articulation agreements. Mon 6/1/09 Mon 6/30/142 Create a standing curriculum committee. Mon 6/1/09 Fri 10/30/093 Formalize relationship between curriculum and advisory committees. Mon 6/1/09 Fri 12/18/094 Curriculum committee solicits ideas from all faculty. Mon 6/1/09 Mon 6/30/145 Review articulation agreements annually. Mon 6/1/09 Mon 6/30/146 Expand practical experiential learning opportunities for students. Tue 9/1/09 Fri 6/27/147 Explore new accounting simulations, mentoring programs, and work experiences. Tue 9/1/09 Mon 8/30/108 Solicit Advisory committee for experiential learning opportunities. Tue 9/1/09 Tue 8/30/119 Implement guest speaker series. Mon 9/6/10 Fri 6/27/14

10 Establish a weekly program hour block outside of lunch hour. Mon 9/6/10 Fri 6/27/1411 Ensure students have adequate support throughout the program. Mon 6/1/09 Fri 6/27/1412 Review entry requirements for the program. Mon 6/1/09 Fri 12/18/0913 Explore ways to increase program supports for students at Princess Campus. Tue 9/1/09 Fri 6/27/1414 Implement common hour workshops to facilitate student success. Mon 9/6/10 Fri 6/27/1415 Develop a marketing plan to rebrand the CAT program to potential students and future employers. Tue 6/2/09 Fri 6/27/1416 Change program name to better reflect curriculum and industry trends and needs. Tue 6/2/09 Fri 12/18/0917 Develop strategies with Employment Services to promote program to industry. Tue 6/2/09 Thu 6/23/1118 Promote "A Day in the Life of an Accounting Student" program to high schools. Mon 1/4/10 Fri 6/27/1419 Review & improve current marketing activities through representation of a CAT instructor on ACE Marketin Mon 1/4/10 Fri 6/27/1420 Ensure an integrated and globally focused program perspective. Mon 6/1/09 Fri 6/27/1421 Develop a program curriculum map. Mon 6/1/09 Fri 10/29/1022 Request ACME to maintain continuity of instructors for CAT courses. Mon 6/1/09 Fri 6/27/1423 Conduct a yearly review of program, including course duplication, appropriate assignments, and course wo Mon 6/1/09 Fri 6/27/1424 Perform periodic scans of other Colleges' Accounting programs to ensure currency. Mon 6/1/09 Fri 6/27/1425 Restructure program to provide students with more options in accounting. Tue 8/4/09 Fri 6/28/1326 Secure Senior Academic Committee approval for name change and 3rd semester. Tue 8/4/09 Fri 12/18/0927 Coordinate the 3rd semester course content and delivery methods. Mon 1/4/10 Fri 6/25/1028 Expand to optional 3rd semester to maximize CGA credits. Mon 4/5/10 Fri 8/27/1029 Explore adding a 2nd year to offer an Accounting diploma. Mon 9/7/09 Fri 6/22/1230 Explore Accounting degree options. Mon 10/5/09 Fri 6/28/13

H2 H1 H2 H1 H2 H1 H2 H1 H2 H1 H2 H1 H22009 2010 2011 2012 2013 2014

Task

Split

Progress

Milestone

Summary

Project Summary

External Tasks

External Milestone

Deadline

Craig Edwards

Curriculum Validation Consultant

Computer Accounting TechnicianCurriculum Vailidation-Program Renewal 2008/09

Shelly Chlan

Curriculum Validation Facilitator

Page 1

Project: CAT Renewal Plan May 27.mpDate: Fri 6/12/09

5 Year Program Renewal Plan Progress Report Program: Computer Accounting Technician Year of Program Renewal: 2008/09

Goals / Implementation Strategies (Actions)

Year 1 Year 2 Year 3 Year 4 Year 5

Goal 1 Ensure course content remains relevant to industry and complies with articulation agreements. • Strategy 1.1

Create a standing curriculum committee.

[Delete this and enter the month and year this strategy was achieved]





• Strategy 1.2 Formalize relationship between curriculum and advisory committees.

• Strategy 1.3 Curriculum committee solicits ideas from all faculty.

• Strategy 1.4 Review articulation agreements annually.

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Goal 2 Expand practical experiential learning opportunities for students. • Strategy 2.1

Solicit Advisory committee for experiential learning opportunities.

• Strategy 2.2 Explore new accounting simulations, mentoring programs, and work experiences

• Strategy 2.3 Implement guest speaker series.

• Strategy 2.4 Establish a weekly program hour block outside of lunch hour.

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Goal 3 Ensure students have adequate support throughout the program. • Strategy 3.1

Review entry requirements for the program.

• Strategy 3.2 Explore ways to increase program supports for CAT students at Princess Campus.

• Strategy 3.3 Implement common hour workshops to facilitate student success.

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Goal 4 Develop a marketing plan to rebrand the CAT program to potential students and future employers. • Strategy 4.1

Develop strategies with Employment Services to promote program to industry.

• Strategy 4.2 Change program name to better reflect curriculum and industry trends and needs.

• Strategy 4.3 Promote "A Day in the Life of an Accounting Student" program to high schools.

• Strategy 4.4 Review and improve current marketing activities through representation of a CAT instructor on ACE Marketing Committee.

65



Goal 5 Ensure an integrated and globally focused program perspective. • Strategy 5.1

Develop a program curriculum map.

• Strategy 5.2 Request ACME to maintain continuity of instructors for CAT courses.

• Strategy 5.3 Conduct a yearly review of program, including course duplication, appropriate assignments, and course workloads.

• Strategy 5.4 Perform periodic scans of other Colleges' Accounting programs to ensure currency.

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67



Goal 6 Restructure program to provide students with more options in accounting. • Strategy 6.1

Secure Senior Academic Committee approval for name change and 3rd semester.

• Strategy 6.2 Coordinate the 3rd semester course content and delivery methods.

• Strategy 6.3 Expand to optional 3rd semester to maximize CGA credits.

• Strategy 6.4 Explore adding a 2nd year to offer an Accounting diploma.

• Strategy 6.5 Explore Accounting degree options.