Accounting entries relating to the business operations of a partnership. Registration in the appropriate ledgers and journals. Petty cash. Bank reconciliation. Accounts receivable. Purchases. Fixed assets. Depreciation. Replacement of fixed assets. Intangible assets. Adjusting entries. Accounting simulation. Preparation of the financial statements for a partnership.

Detailed study of an accounting software (general module, accounts receivable module, accounts payable module). Computerized accounting cycle. Accounting simulation, including recording of journal entries, posting, correction of errors and production of financial statements.

Accounting entries relating to the business operations of a corporation. Processing accounting transactions relating to liabilities (operating lease, lease acquisition, notes payable, bonds payable, etc.). Share capital transactions. Preparation of the cash flow statement. Preparation of the financial statements for a corporation.

Inventory management. Evaluation of inventory (FIFO, LIFO, etc.). Cost classification (fixed, variable, direct costs, indirect costs, etc.). The breakdown of costs (allocation of overhead). Accounting entries relating to the business operations of a manufacturing company. Recording transactions in the appropriate ledgers and journals. Preparation of accounting entries and the manufacturing costs statement using a General Accounting system. Posting of manufacturing cost activities into a cost accounting system. Posting of manufacturing cost activities into a uniform and continuous cost accounting system. Business decision-making through a cost-profit-volume analysis. Calculation of differences between standard costs and actual costs, and use of these differences to analyze business performance.

Analysis of financial statements using ratios. Financial forecasting using trend analysis: vertical analysis of results, horizontal analysis of results. Cash budgeting. Preparation of financial statements (income statement, balance sheet, statement of retained earnings). Accounts receivable management. The role of accounts receivable, distinction between allowance for doubtful accounts and bad debts, and estimation methods.

Fundamentals of a Microsoft Excel ™ spreadsheet. Programmed functions, statistical functions, financial functions, analysis functions, logic functions, and data functions. Analysis of scenarios specific to the business world. Automation of current financial transactions, such as cash budgets, provisional financial statements, depreciation schedule, payroll, billing, loan calculator. Graphic presentations.

Description of payroll objectives and its stakeholders. Identification of the employer/employee relationship. Application of federal and provincial pay legislation, including the Canada Pension Plan, the Employment Insurance Act, the Income Tax Act, the Employment Standards Legislation, the Workmen's Compensation Laws and specific legislation for the Quebec region. Disclosure of payroll compliance requirements to different stakeholders.

Calculation of a regular employee salary. Calculation of an irregular employee salary.  Calculation of employment termination payments. Preparation of a Record of Employment (ROE). Communicating all aspects of an employee's payroll requirements to different stakeholders.

Calculation of payments from an organization to federal, provincial and third party stakeholders. Preparation of accounting documents for payroll. Preparation of end of year documentation. Communication of all aspects of an organization's payments, as well as accounting and year-end requirements, to various stakeholders (internal, external, and governmental).

Application of the technical elements seen during the program. Application of the knowledge, know-how and skills developed during training. Adoption of the rules of professional ethics related to the practice of the profession. The project can take the form of an internship in a company.

Application of the technical elements seen during the program. Application of the knowledge, know-how and skills developed during training. Adoption of the rules of professional ethics related to the practice of the profession. The project can take the form of an internship in a company.