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 provides a practical introduction to Sage 50 Accounting. Students learn how to set up a computerized accounting environment and record transactions in the General, Payable, and Receivable ledgers, set up for Payroll and Inventory, record payroll and inventory, set up budgets, and reconcile accounts by working with a variety of business simulations. Simulations include managing automated bank feeds and validating AI-categorized transactions within the General Ledger.

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. Mathematical skills, critical thinking, computer use and effective communications are important parts of student participation. Implementation of Bank Rules (algorithmic sorting) and Optical Character Recognition (OCR) tools are utilized to process receipts and payables.

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. Where appropriate, students may engage with artificial intelligence (AI) tools in support of course learning activities and assignments.

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.

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 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 examines key skills associated with professionalism in the workplace, including self-awareness, effective communication, rapport building, teamwork, and 
leadership. Students will begin by evaluating their personal and professional strengths and identifying areas for growth. They will explore the characteristics of professional communication and strategies for interacting effectively in workplace settings. Students will use (AI) as a reflective tool to support leadership development and identify potential blind spots. In addition, the course explores approaches for building and maintaining professional relationships, collaborating effectively within teams, and resolving workplace conflict. By the end of the course, students will have a stronger understanding of professional behaviour and the skills required to contribute effectively in professional environments.

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 work places related to their field of study and will be expected to act as a regular employee for five weeks (minimum of 140 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.