This module is a study of written and oral communication in the workplace and teaches students the skills required for effective business communication. The different types and aspects of communication are discussed, including writing, speaking, listening and non-verbal. Students learn the process and procedures for planning, creating, and delivering various types of written messages and oral presentations. Throughout the course, students are engaged in practical exercises aimed at developing and perfecting their business writing skills with particular emphasis on grammar. This course covers traditional business communication while also including Generative AI for drafting, editing, and improving professional messages, with an emphasis on ethical and responsible AI usage.

This course is an introduction to the fundamental principles and practices of accounting as a device for reporting business activity. It provides the student with an understanding of the underlying theory and principles of accounting. The construction of financial statements as they evolve from business transactions and records is emphasized using the rules of double-entry bookkeeping. In addition, adjusting journal entries and everyday transactions for both service and retail businesses are recorded coupled with the preparation of basic financial statements. Introduction to Accounting; Financial Statements and Accounting Transactions; Analyzing and Recording Transactions; Adjusting Accounts for Financial Statements; Completing the Accounting Cycle and Classifying Accounts.

The focus of the level 2 course is on the Merchandising sales, Inventories and Cost of Sales, Accounting Information Systems, Receivables and Payroll. The use of special journals and subsidiary ledgers in an accounting system coupled with methods of recording and managing retail inventories are examined. Journalizing of payroll entries is included along with recording the purchase and amortization (depreciation) of fixed assets, as well as intangible assets.

Students transfer their knowledge from Accounting Fundamentals and learn how to apply these concepts in a computerized environment using Sage 50. Some topics covered in this module include setting up a computerized accounting system, computerized journals and ledgers, income statements and balance sheets, as well as customer accounts.

This course is a continuation of Computerized Accounting with Sage 50 Level 1. Students learn how to set up for Payroll and Inventory, record payroll and inventory, set up budgets, and reconcile accounts by working with a variety of business simulations.

In this module, students continue to build their knowledge and skills in computerized accounting systems, learning QuickBooks, an easy-to-use and powerful system. Students will learn to set up a new QuickBooks company and manage customer accounts. Students also review and consolidate their understanding of Excel and Word by exporting QuickBooks data into these programs. QuickBooks payroll features are also covered.

In this course, you will learn the aspects of effective management of human resources in today’s business environment. The strategic role and importance of human 
resources management is explored with emphasis on employment law, job design, planning, recruitment and selection. Employee training is also covered as well as 
performance management and appraisal. This course covers standard HR concepts as well as AI applications that improve planning, hiring, training, and evaluation, while also discussing the legal and ethical concerns of AI through case studies and simulations.

By the end of this course, students will understand the compulsory aspects of payroll and its objectives. They will know the difference between independent/self-employed compared to business employer/employee relationships based on CRA guidelines. Major emphasis will be placed on the mandatory aspects of payroll such as calculating statutory deductions for federal and provincial governments. Students will understand the role of government agencies (CRA, Service Canada, and ESDC) that control payroll rules and regulations governing all stakeholders.

By the end of this course, students will be able to interpret their own pay stub. They will be able to accurately calculate normal/regular payroll cycles. They will understand different aspects of income and statutory requirements pertaining to areas such as earnings, benefits, allowances, and expense reimbursements. Students will be able to calculate statutory and non-statutory deductions, and they will be able to accurately process special payments including bonuses, retroactive pay, vacation pay, director fees, and employment termination amounts. Exposure to ROE (Record of Employment) will be provided.

Upon completion of this course, students will be able to calculate and know the deadlines and procedures associated with remitting statutory deductions to CRA and RQ (Quebec Provincial Ministry). They will understand the repercussions of not submitting remittances, or of submitting late remittances. Students will learn provincial requirements of payroll tax levies, and they will receive exposure to nongovernment (unions, private pensions, garnishments and WCB calculations) deduction amounts. A detailed exposure will be given to T4/T4A, RL-1, and other annual required reports. At the end of the course, students will understand the accounting aspects of payroll, its remittances, and payroll accruals.

This course is an introduction to the basic structure of only Personal Income taxes in Canada. Students will learn how it constitutes the majority of the annual revenues of the Government of Canada, and of the governments of the Provinces of Canada. The Canadian income tax system is a self-assessment regime. Taxpayers assess their tax liability by filing a return with the CRA by the required filing deadline. Income tax is a tax levied on the income of individuals. This course does not cover Business or Corporate tax. AI-assisted research is used to locate complex tax rules, emphasizing the critical skill of verifying automated outputs against official government documentation.

This course builds on the skills learned in the Student Success Strategies course or its equivalent. It provides information on how to use communication skills to make 
successful presentations to prospective employers, uncover the hidden job market, and identify employment opportunities. Students engage in self-assessment to identify transferable skills and learn how to effectively communicate these to employers. The course also introduces the use of artificial intelligence (AI) as a career support tool. Students apply AI to assist with resume and cover letter development, job searching, and interview preparation, while maintaining their own authentic voice and critically evaluating AI-generated content. Students may be videotaped during a mock interview and will participate in the analysis of their performance in the interview.

Students will be placed in actual work places related to their field of study and will be expected to act as a regular employee in order to gain the valuable real world experience that so many employers seek. Students are encouraged to find their own work experience placement; however, once placed, continuation in that placement is mandatory.