Accounting 5731
Study program aimed at students wishing to work as a clerk
Program Objectives
Students who earn their DVS in accounting typically find jobs in accountants' offices, government agencies, financial institutions, insurance companies, and small and medium-sized businesses. They can also choose to be self-employed. Their responsibilities vary depending on the type and size of the organization that employs them. On the other hand, certain skills are essential for anyone working in the accounting field, regardless of the workplace.
People practicing as accountant clerks are adept at seeking information. They make good use of office software to produce tables and charts and to layout correspondence related to accounting. They also communicate effectively and professionally orally and in writing, in both French and English.
Specifically, accounting clerks perform the following tasks: produce administrative and accounting documents such as purchase orders, invoices, statements of account or bids, manage cash, produce payroll, perform routine tasks related to transactions, period-end and year-end tasks, filing an individual's income tax return, etc.
They practice efficient working methods to perform these tasks and consider the requirements of business legislation.
Program Content
Module 1: The occupation and the training process (30 hrs)
The choice of a profession is pivotal for a person's future. For this reason, it is important to ensure that the nature and requirements of the profession match your tastes and aptitudes. In this course, the student will be required to continue their reflection on their training approach by learning about the field of accounting and taking stock of their strengths and weaknesses with regard to the requirements of the chosen profession.
Module 2: Researching information (60 hrs)
Knowing how to find relevant information by consulting a variety of sources is an essential skill to master in order to work in the administrative sector. In this course, students will learn to select the appropriate reference sources for the task, consult them and extract the relevant information, then write and record the results of their research. Students will also become familiar with the different means by which information can be transmitted.
Module 3: Tables and charts (60 hrs)
Archiving data and using it in calculations, spreadsheets, such as Excel, are essential tools. In this course, students will become familiar with the key features of Excel that will enable them to create spreadsheets, enter data, process them, and present them in the form of tables and graphs. They will also learn how to save and print the tables and graphs produced.
Module 4: Calculations related to source documents (30 hrs)
Many documents are produced in the process of buying and selling goods and services, such as invoices, statements of account, credit notes, and more. These documents serve as supporting documents and must show exact calculations. In this course, the learner will acquire the skills necessary for the preparation of these documents. Among other things, they will become familiar with the calculation of discounts, international payments, simple or compound interest.
Module 5: Formatting correspondence (60 hrs)
Managing layout and formatting correspondence is no small task. In this course, students will learn how to layout accounting-related correspondence using word processing software. Specifically, students will see how to plan the layout by judiciously adjusting the software parameters, practice entering and arranging components of text, fine-tuning the presentation, printing documents, and preparing the envelope.
Module 6: English correspondence (90 hrs)
Those who work in the accounting field frequently draft various types of documents such as inquiries, letters of credit, formal notices, and more. In this course, students will hone their writing skills and learn how to write clear and coherent texts and methods to revise them.
Module 7: Processing source documents (60 hrs)
Accounting requires rigor and accuracy. In this course, students will learn to group documents according to their transaction type and verify their concordance. Students will learn how to register these documents in the general journal, carry over to the general ledger, write the trial balance, prepare a spreadsheet, verify and correct entries, and classify supporting documents.
Module 8: Handling cash (45 hrs)
Managing cash is a task every business must do, and accounting clerks are often given this very important job. In this course, students will learn how to prepare a deposit, transfer funds, balance cash registers, manage petty cash, perform bank reconciliation of current and payroll accounts, prepare a budget cash register, and monitor cash.
Module 9: Legislation affecting businesses (45 hrs)
Business today is embedded by laws and regulations. For example, laws govern work (labor standards, occupational health and safety), the protection of personal information, contracts, and many other aspects of the professional field. In this course, students will learn to collect information relating to business law, process applications, produce documents for government agencies, and follow up on cases.
Module 10: Professional relationships (30 hrs)
Knowing how to communicate in an effective and respectful manner is an essential skill for building business relationships. In this course, students will become familiar with general principles of communication. Students will learn how to adequately meet the needs of the Accounting Department's clients, practice working within a team, and assess their strengths and weaknesses in communication.
Module 11: Communicating in French (75 hrs)
In accounting, a person's ability to communicate information or respond to complaints in French in a clear and professional manner is a required asset. In this course, students will learn to effectively communicate in French within a professional environment. Specifically, students will learn to make accounting inquiries, respond to accounting inquiries, and handle complaints.
Module 12: Payroll (30 hrs)
Organizations and businesses need to generate payroll. In this course, students will learn to perform operations necessary to prepare error-free payrolls, including paychecks, bonuses, commissions, etc. Students will learn about the required documents and calculate salary as well as company contributions.
Module 13: French correspondence (60 hrs)
Those who work in the accounting field frequently draft various types of documents in French: inquiries, letters of credit, etc. In this course, students will learn to write clear and coherent texts in French. Students will manage page layout along with revision of text.
Module 14: Processing data (60 hrs)
Today's businesses produce large amounts of data, and their performance depends in part on how the data is managed. In this course, students will become familiar with the features of Access software that will allow them to create data tables, enter and process data related to a company's resources, perform queries, and produce reports and labels.
Module 15: Daily tasks (60 hrs)
Certain accounting tasks must be performed on a regular basis. In this course, students will learn how to perform these common tasks, i.e., follow up on transactions made by debtors, follow up on transactions made by payables, keep track of inventory, record documents in journals, perform posting to the ledgers, writing the trial balance, and producing reports, sales, purchases, inventory, etc.
Module 16: Efficiency (75 hrs)
Being efficient means being able to plan, perform, and automate tasks. In this course, students will learn how to execute accounting activities and follow up on the planning. Incorporating the use of Word, Excel, and Outlook software will allow students to save time performing daily accounting tasks.
Module 17: Cost of goods and services (75 hrs)
Accurately calculating the cost of goods and services sold, the cost of an order, or the costs inherent in implementing a project is essential to ensure the profitability of a business. In this course, students will learn to calculate the cost of goods sold, break down expenses by orders, projects, and activities, calculate the cost of a project or an order, calculate the cost of an activity, and check and file reports.
Module 18: End-of-period tasks (75 hrs)
Companies need to manage certain tasks on a periodic basis. This is the case for end-of-period tasks, such as producing account statements, updating inventory records, etc. In this course, students will learn to perform simple adjustment entries as well as the collection of accounts. They will become familiar with the accounting of transactions relating to fixed assets and inventory, and will practice making remittances to organizations.
Module 19: Year-end tasks (75 hrs)
There are some accounting responsibilities that companies need to complete once a year. In this course, students will learn to perform various end-of-year tasks. More specifically, students will learn how to make accrued and deferred entries, produce annual financial statements, make closing entries, produce a financial report, fill out statutory forms, ensure the follow-up of strategic accounts, and more.
Module 20: Income tax returns (60 hrs)
Many people entrust accounting specialists with the task of filing their income tax return. This course aims to acquire the skills necessary to successfully complete this task. Students will learn how to collect the required information and documents, perform calculations and enter data, verify the preliminary income tax return, minimize tax payable, and file the final income tax return.
Module 21: Accounting systems (45 hrs)
Implementing an accounting system is a task that requires rigor and specialized skills. In this course, students will become familiar with the operations which will enable them to accomplish this task. Students will learn to plan the implementation of the accounting system, enter general information, record the departure entries, verify the accuracy of the entries made, and produce lists and reports.
Module 22: Career development (30 hrs)
In this course, students will prepare an assessment of their interests and abilities. Students will also learn about career development and professional development opportunities available to them. They will refine their job search plan by identifying potential employers and creating a resume and cover letter. Finally, they will assess the success of these efforts.
Module 23: Entering the workforce (120 hrs)
In this course, students will complete a work integration internship. They will begin by preparing by learning about various details such as the terms of the internship or the organization of work in the company that will host them. During the internship, students will perform their duties with rigor and professionalism and will write a brief report outlining their observations. At the end of the internship, students will produce a report reflecting on their experience.
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