The focus of the level 2 course is on 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.

• Accounting for Merchandising Activities
• Merchandising Inventories and Cost of Sales
• Accounting Information Systems
• Internal Control and Cash
• Receivables
• Payroll Liabilities
• Capital Assets: Plant and Equipment, Natural Resources and Intangible Assets

This course introduces computerized accounting with Sage 50 and explores how to set up a computerized accounting environment and record transactions in the General, Payable, and Receivable ledgers. Students learn how to set up and record general accounting transactions, payroll and inventory transactions, 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 business, as in other interpersonal contact, the impression formed in the first 10 to 15 seconds is crucial to the success of the relationship. The importance of the customer and of customer relations to business success is examined through case studies and role-playing. Students will learn relevant theories of human behaviour and how they may be applied to improve customer relations.

Employees are the most valuable asset of a business and all aspects from hiring to performance appraisal are examined utilizing the case study approach.

• Job Analysis and Job Specifications
• Job Descriptions and Standards of Performance
• Training and Development
• Performance Appraisal
• Compensation and Benefits
• Health and Safety
• Disciplinary Practices and Dispute Resolution Procedures
• Bargaining with Unions on Pay and Working Conditions

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. An income tax is a tax levied on the income of individuals. This course does not cover Business or Corporate tax.

This course is the first core payroll course and is the point of entry for the NPI’s Payroll Compliance Professional (PCP) certification. By the end of this course, students will be able to: describe payroll’s objectives and stakeholders; identify an employer/employee relationship; and apply federal and provincial legislation to payroll, including: The Canada Pension Plan, The Employment Insurance Act, The Income Tax Act, Employment Standards legislation, Worker’s Compensation Acts and Quebec-specific legislation; and communicate the payroll compliance requirements to various stakeholders.

This course is the second requirement in the NPI’s PCP certification. Upon completion of Payroll Fundamentals 1, students will be able to calculate regular individual net pay, non-regular individual pay, and termination payments, complete a Record of Employment (ROE), and communicate all aspects of individual pay requirements to various stakeholders.

This course is the third requirement in the NPI’s PCP certification. By the end of Payroll Fundamentals 2, students will be able to: calculate organizational remittances to federal, provincial and third-party stakeholders; prepare accounting documentation for payroll; complete year-end documentation; and communicate all aspects of organizational remittances, accounting and year-end requirements to various stakeholders.

This course is designed to equip students with interpersonal skills identified by employers as essential for success in the professional world. Using a variety of instructional methods including case studies, group exercises, and discussion, students learn and practice key communication skills.

• Customer Service
• Team Building
• Presentation Skills
• Personal Marketing Skills

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.

This module is for course credits but has no grade. Students will be placed in actual workplaces related to their field of study and will be expected to act as regular employees for five weeks (minimum of 100 hours) 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.