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Business – Accounting Program Standard
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The Ministry of Education and Training acknowledges with thanks the
significant contribution of the many individuals and organizations
who participated in the development of this program standard. In particular,
the Ministry of Education and Training would like to acknowledge the
important roles of:
- Sheridan College as the lead college in the Accounting
Pilot Project and Stuart Munro (Sheridan College) as Pilot Project
Coordinator, and Vincent Durant (St. Lawrence College) for his outstanding
contribution, in the development of the vocational standard.
- Members of the Accounting Pilot Project Steering
Committee and focus group participants in the development of the
vocational standard: Jeannine Brooks (Mohawk College), David Brownlow
(Brownlow, Thompson and McKay), John Cavaliere (Sault College),
Wendy Charlebois (Northern College), Neil Chartrand (St. Clair College),
Marsha Chase (Seneca College), Teri Cobean (Fisher Feed Ltd.), Carolyn
Doni (Cambrian College), Bob Duckworth (secondary school system),
Vincent Durant (St. Lawrence College), Kass Ebrahim (Ontario Institute
of Chartered Accountants), Bob Evans (Conestoga College), Joyce
Fleck (Sheridan College), Betty Freelandt (Cambrian College), Edith
Harris (The Plummer Memorial Public Hospital, Sault Ste. Marie),
Nick Huang (graduate), Bibi John (Seneca College), Maureen Labonté
(Algonquin College), Joe Lucchetti (Sault College), Bob McElhinney
(Sheridan College), Harry Plummer (Loyalist College), Glen Schmidt
(Revenue Canada Taxation), Peter Seely (Society of Management Accountants
of Ontario), Daniel Shannon (graduate), Jacques Smagghe
(La Cité collégiale), Nancy Tait
(Sir Sandford Fleming College), Ron Turcotte (Northern College), Don Veinot
(Certified General Accountants of Ontario), Eric Wickham and Norman Wright
(Centennial College), Elaine Womack (St. Clair College), and accounting
faculty at Sir Sandford Fleming College.
- The many individuals and organizations who participated
in consultations with the Pilot Project Steering Committee and with
CSAC in the development of the vocational standard, and the secondees
who facilitated the finalizing of the vocational standard: Brian
Provini (Conestoga College) and Margaret Francis Dombeck (Centennial
College).
- All those involved in the work of the CSAC Generic
Skills Council and the development of the generic skills standard.
- All those involved in the work of the CSAC General
Education Council and the development of the general education standard.
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This document is the Program Standard for Business – Accounting
Programs delivered by Ontario colleges of applied arts and technology.
The program standard applies to all programs approved by the Ministry
of Education and Training under MCU code 50100.
Development of System-Wide Program
Standards
The Government of Ontario initiated program standards development
with the objectives of bringing a greater degree of consistency
to college programming offered across the province, broadening
the focus of college programs to ensure graduates have the skills
to be flexible and to continue to learn and adapt, and providing
public accountability for the quality and relevance of college
programs.
This mandate was initially carried out as the work of the College
Standards and Accreditation Council (CSAC), established in 1993.
Effective September 1, 1996, CSAC was disbanded as a government
agency and its standards-setting and accreditation functions were
integrated into the Ministry of Education and Training. The Colleges
Branch of the Ministry of Education and Training has now assumed
responsibility for the development and approval of system-wide
standards for programs at colleges of applied arts and technology
of Ontario.
Program standards apply to all similar programs offered by colleges
across the province. Each program standard for a postsecondary
program includes the following elements:
- Vocational standard (the vocationally
specific learning outcomes which apply to the program in question),
- Generic skills standard (the generic
skills learning outcomes which apply to programs of similar
length), and
- General education standard (the requirement
for general education courses that applies to postsecondary
programs).
Collectively, these elements outline the essential skills and
knowledge that a student must reliably demonstrate in order to
graduate from the program.
Individual colleges of applied arts and technology offering the
program determine the specific program structure, delivery methods,
and other curriculum matters to be used in assisting students
to achieve the outcomes articulated in the standard. Individual
colleges also determine whether additional local learning outcomes
will be required to reflect specific local needs and/or interests.
The vocational and generic skills components of program standards
are expressed in terms of learning outcomes.
Learning outcomes represent culminating demonstrations of learning
and achievement. They are not simply a listing of discrete skills,
nor broad statements of knowledge and comprehension. In addition,
learning outcomes are interrelated and cannot be viewed in isolation
of one another. As such, they should be viewed as a comprehensive
whole. They describe performances that demonstrate that significant
integrated learning by graduates of the program has been achieved
and verified.
Expressing standards as learning outcomes ensures consistency
in the outcomes for program graduates, while leaving to the discretion
of individual colleges curriculum matters such as the specific
program structure and delivery methods.
The learning outcome statement sets out the culminating
demonstration of learning and achievement that the student must
reliably demonstrate before graduation.
The elements of performance for each outcome define and
clarify the level and quality of performance necessary to meet
the requirements of the learning outcome. However, it is the performance
of the learning outcome itself on which students are evaluated.
The elements are indicators of the means by which the student
may proceed to satisfactory performance of the learning outcome.
The elements do not stand alone but rather in reference to the
learning outcome of which they form a part.
In some cases, in order to ensure clarity, an explanation
of the outcome is also provided.
The Ministry of Education and Training will establish a process
to accredit college programs, with the objective of determining
whether program graduates have achieved the learning outcomes
and general education requirement established in a program standard.
The Government of Ontario has determined that all postsecondary
programs should include vocational skills coupled with a broader
set of essential skills. This combination is considered critical
to ensuring that college graduates have the skills required to
be successful both upon graduation from the college program and
throughout their working and personal lives.
A program standard is developed through a broad consultation
process involving a range of stakeholders with a direct interest
in the program area, including employers, professional associations,
universities, secondary schools, and program graduates working
in the field, in addition to students, faculty, and administrators
at the colleges themselves. It represents a consensus of participating
stakeholders on the essential learning that all program graduates
should have achieved.
The Ministry of Education and Training will undertake regular
reviews of the vocational learning outcomes for this program,
as well as a review of the generic skills learning outcomes and
the general education requirement, to ensure that the Business
– Accounting Program Standard remains appropriate and relevant
to the needs of students and employers across the Province of
Ontario. To confirm that this document is the most up-to-date
release for this program, contact the Ministry of Education and
Training at the address or telephone number noted in the document
entitled College Program Standards –
Introduction.
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Table of Contents |
All graduates of Business – Accounting Programs must have
achieved the eight vocational learning outcomes listed in the following
pages, in addition to achieving the generic skills learning outcomes
and meeting the general education requirement.
Graduates of Business – Accounting and Business Administration
– Accounting Programs carry out accounting functions within
the broader context of the Canadian business environment. Graduates
have therefore demonstrated achievement of vocational learning
outcomes which relate to both business in general and accounting
in particular.
Graduates of both four-semester and six-semester programs are
able to apply computer, communication, and mathematical skills
and employ management accounting techniques to support accounting
activities including the maintenance of accounting records and
the preparation of financial statements and individual tax returns.
In addition, graduates of the six-semester programs are able to
perform a number of more complex functions including applying
principles of financial analysis, planning, and control; using
analytical and evaluation skills to support a variety of management
functions; and collaborating in the design of an organization's
system of internal control.
Graduates of Business – Accounting and Business Administration
– Accounting Programs work in a broad range of employment
settings in all sectors of business and industry including banks
and other financial institutions, government offices, public accounting
firms, small business, self-employment, tax preparation firms,
and financial planning firms.
There are opportunities for graduates to pursue further educational
qualifications. The colleges work closely with the Certified General
Accountants Association of Canada (CGA); this professional accounting
body gives credits and exemptions towards a professional accounting
designation for successful completion of a number of courses in
college accounting programs. In addition, through articulation
agreements between the colleges and universities, graduates may
be granted credits towards a degree. Students should contact individual
colleges for further details of a college's agreements with the
CGA and universities.
1. The graduate has reliably demonstrated the ability to
maintain paper and electronic accounting records and prepare
financial statements for sole proprietorships, partnerships,
and corporations in accordance with Generally Accepted Accounting
Principles.
Elements of the Performance
- Apply knowledge of fundamental concepts of
financial accounting
- Analyze business transactions and make the
appropriate accounting entries including transactions involving
cash and accounts and notes receivable
- Record, value, and report items classified
as payroll, inventory, property, and plant and equipment
- Calculate and record the acquisition, disposal,
and amortization of capital and intangible assets
- Apply the principles of revenue and expense
recognition
- Adjust accounts in anticipation of preparing
financial statements
- Prepare financial statements required under
Ontario and Canadian legislation relating to business corporations,
proprietorships, and partnerships
- Apply accounting and reporting practices relating
to corporations including accounting for contributed capital
and retained earnings
- Apply Generally Accepted Accounting Principles
- Implement and maintain paper and computerized
accounting records
2. The graduate has reliably demonstrated the ability to
employ management accounting techniques in the planning,
directing, and controlling of an enterprise.
Elements of the Performance
- Use cost accounting terminology and apply
knowledge of cost accounting concepts and classifications
- Assign product costing using cost allocation
techniques
- Analyze decisions using cost-volume-profit
analyses
- Prepare operating budgets
- Calculate material, labour, and overhead manufacturing
variances
3. The graduate has reliably demonstrated the ability to
prepare routine tax returns for individuals ensuring compliance
with relevant legislation and regulations.
Elements of the Performance
- Identify specific inclusions and deductions
from employment income and miscellaneous sources of income
- Calculate taxable income and taxes payable
- Adhere to legislation governing the rights
and obligations of the tax payer and Revenue Canada
4. The graduate has reliably demonstrated the ability to
use mathematical techniques to support the financial management
of a business organization including the preparation of financial
information.
Elements of the Performance
- Apply mathematical skills including trend
and ratio analysis to evaluate financial information
- Make calculations including present and future
values of financial instruments
- Make calculations and analyze past and present
data to prepare estimates and forecast trends
- Use electronic spreadsheets to prepare financial
information
5. The graduate has reliably demonstrated the ability to
apply computer skills and knowledge of accounting information
systems to support the accounting function including maintaining accounting
records and preparing financial statements and reports.
Elements of the Performance
- Use accounting software to maintain accounting
records and prepare financial statements
- Select and use appropriate software to produce
business documents including financial reports
- Use electronic spreadsheets to prepare financial
information
- Explain transactions processing within the
accounting information system for a variety of organizations
6. The graduate has reliably demonstrated the ability to
recognize the impact of the operations of functional areas
of an organization on its financial performance.
Elements of the Performance
- Recognize organizational structures and the
relationship between the marketing, production, administration,
and financial management functions of a business organization
- Identify the impact of marketing strategies
on financial management
- Select suitable solutions for a variety of
situations involving organizational behaviour issues within
an organization
- Describe the relationship between human resources
processes and the financial success of an organization
7. The graduate has reliably demonstrated the ability to
recognize, within the context of the Canadian business
environment, the impact of factors such as economic variables,
legislation, and ethics on business operations.
Elements of the Performance
- Outline the structure, functions, and organization
of business activity in Canada
- Discuss the effect on business operations of
a number of significant factors such as economic issues (e.g.,
the relationship between the economy, interest rates, and
financial markets), legal issues (e.g., the impact of legislation
relating to corporations on business operations), and ethical
issues (e.g., confidentiality of client information)
8. The graduate has reliably demonstrated the ability to
apply contemporary business communication practices and effective
interpersonal skills to support the accounting function.
Elements of the Performance
- Research, analyze, and summarize business information
- Prepare clear, correct business correspondence
using acceptable formats
- Use computer technology to produce business
correspondence and reports
- Collaborate in the planning and delivery of
an effective oral presentation
- Contribute effectively to team projects and
group decision making by applying knowledge of the dynamics
of group behaviour and negotiation skills
- Prepare and present effective written informal
and formal business reports using a variety of research techniques
- Participate effectively in meetings
- Use business terminology, including terminology
relating to accounting and financial management
- Identify the reporting and working relationships
associated with a variety of organizational structures
- Explain the information contained in financial
statements and reports
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The graduate has reliably demonstrated the ability to
- maintain paper and electronic accounting records
and prepare financial statements for sole proprietorships, partnerships,
and corporations in accordance with Generally Accepted Accounting
Principles.
- employ management accounting techniques in the planning,
directing, and controlling of an enterprise.
- prepare routine tax returns for individuals ensuring
compliance with relevant legislation and regulations.
- use mathematical techniques to support the financial
management of a business organization including the preparation
of financial information.
- apply computer skills and knowledge of accounting
information systems to support the accounting function including
maintaining accounting records and preparing financial statements
and reports.
- recognize the impact of the operations of functional
areas of an organization on its financial performance.
- recognize, within the context of the Canadian business
environment, the impact of factors such as as economic variables,
legislation, and ethics on business operations.
- apply contemporary business communication practices
and effective interpersonal skills to support the accounting function.
Note: The learning outcomes have been numbered as a point
of reference; numbering does not imply prioritization, sequencing,
nor weighting of significance.
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All graduates of Business – Accounting Programs must have
achieved the thirteen generic skills learning outcomes listed on the
following pages, in addition to achieving the vocational learning
outcomes and meeting the general education requirement.
The generic skills learning outcomes listed in this program standard
form part of the program standard for each two- and three-year college
program. Additional information about these generic skills learning
outcomes is contained in the Generic Skills Learning Outcomes for
Two and Three Year College Programs in Ontario's Colleges of Applied
Arts and Technology. CSAC: 1995.
1. The graduate has reliably demonstrated the ability to
communicate clearly, concisely, and correctly in the written,
spoken, and visual form that fulfills the purpose and meets
the needs of audiences.
Explanation
Communicating in a clear, concise, and correct manner requires
producing the written, spoken or visual material that best suits
the situation. Graduates will have developed their ability to
analyze their audiences to identify what is required and to match
those needs with the means that is most appropriate. They will
have produced material according to the style and conventions
required, and they will have checked their products for accuracy
and clarity. Finally, graduates will have used the tools available
to them to create and correct their written, spoken, and visual
messages.
Elements of the Performance
- Plan and organize communications according
to the purpose and audiences
- Choose the format (e.g., memo, illustration,
video, multimedia presentation, diagram) appropriate to the
purpose
- Incorporate the content that is meaningful and
necessary
- Produce material that conforms to the conventions
of the chosen format
- Use language and style suitable to the audience
and purpose
- Ensure that the material is free from mechanical
errors
- Use the computer technology that will enhance
the production of materials
- Evaluate communications and adjust for any
errors in content, structure, style, and mechanics
2. The graduate has reliably demonstrated the ability to
reframe information, ideas, and concepts using the narrative,
visual, numerical, and symbolic representations which demonstrate
understanding.
Explanation
Responding to messages from many sources requires the ability
to receive and to comprehend what has been received. One way to
demonstrate that comprehension is to reframe, or restate in other
forms, the original message. This requires graduates to have developed
the skills to read, listen to, and observe messages contained
within narrative and visual forms. It also requires the ability
to construct unique narrative and visual representations that
are consistent with the original messages.
Elements of the Performance
- Develop and use strategies to read, listen,
and observe effectively
- Clarify what has been read, heard, and observed
- Reproduce original information in other formats
(e.g., written and spoken summaries; tables, figures, charts,
diagrams, maps, drawings, photographs, and computer-generated
graphics; terms represented by numbers; and values represented
by letters or signs)
- Use technology, where appropriate, to aid
in reframing
- Evaluate the representation for consistency
of meaning with the original
- Acknowledge the use of material from other
sources according to the conventions of the medium used
3. The graduate has reliably demonstrated the ability to
apply a wide variety of mathematical techniques with the degree
of accuracy required to solve problems and make decisions.
Explanation
Using mathematics effectively in everyday situations requires
the ability to apply a wide variety of mathematical skills accurately.
Graduates will have demonstrated their ability to apply the concepts
of number and space to situations which include quantities, magnitudes,
measurements, and ratios. They will have developed their ability
to identify the need for mathematics, to apply mathematical techniques
(concepts, conventions, strategies, and operations) and to check
the results of their applications. This will require graduates
to be flexible and creative and to be confident in their mathematical
skills and abilities.
Elements of the Performance
- Recognize situations that require mathematics
- Assess potential mathematical strategies
(including models, geometric representations or formulas,
elementary algebraic equations, descriptive statistical methods,
and mathematical reasoning) for suitability and effectiveness
- Decide on the degree of accuracy required
for answers
- Estimate probable answers
- Execute mathematical operations necessary
to implement selected strategies
- Use calculators or appropriate technological
tools to perform mathematical operations accurately
- Check for errors in numerical answers and
the appropriate fit between problems and answers
- Express answers clearly
- Transfer the use of mathematical strategies
from one situation to another
4. The graduate has reliably demonstrated the ability to
use a variety of computer hardware and software and other
technological tools appropriate and necessary to the performance
of tasks.
Explanation
Using computers and other technologies as tools to increase productivity
and to enhance tasks requires graduates to have the confidence
and ability to use the tools well. Graduates will have demonstrated
the ability to recognize when computers and other technologies
contribute to completing tasks, solving problems, performing research,
and creating products. They will use the technological tool most
appropriate to the task and use it accurately. Finally, they will
have gained confidence in continuing to learn about and cope with
new technologies in the future.
Elements of the Performance
- Use basic operating system functions competently
(e.g., load software, store, and retrieve data)
- Determine which tasks can best be handled
by computers and other technology
- Select suitable software, equipment, and tools
for the task
- Use the software, equipment, and tools effectively,
correctly, and ethically
- Deal with equipment and software problems
and errors in a logical and systematic manner
- Transfer concepts, knowledge, and skills from
one technology to another
- Evaluate one’s own use of hardware, software,
and technological tools
5. The graduate has reliably demonstrated the ability to
interact with others in groups or teams in ways that contribute
to effective working relationships and the achievement of goals.
Explanation
Working in teams or groups in either a work or personal context
requires the ability to assume responsibility for collective duties
and decisions. It also requires interacting effectively with the
members of the group. Therefore, in achieving this outcome, graduates
will have demonstrated their ability to understand and complete
the various tasks required of them as group members. They will
also have demonstrated their ability to understand and respond
to others.
Elements of the Performance
- Identify the tasks to be completed
- Establish strategies to accomplish the tasks
- Identify roles for members of the team/group
- Clarify one's own roles and fulfill them in
a timely fashion
- Treat other members of the group equitably
and fairly
- Contribute one's own ideas, opinions, and
information while demonstrating respect for those of others
- Employ techniques intended to bring about
the resolution of any conflicts
- Regularly assess the group's progress and
interactions and make adjustments when necessary
6. The graduate has reliably demonstrated the ability to
evaluate her or his own thinking throughout the steps and
processes used in problem solving and decision making.
Explanation
Solving a range of complex problems and dealing with a variety
of tasks require the thinking skills and strategies that will
allow graduates to identify what has to be done and to select
and implement the most suitable approach. In applying thinking
skills and strategies, graduates will have understood the limits
as well as the potential of their own thought processes. As well,
in attempting various strategies, they will have explored styles
of thinking that may be new to them. This will allow graduates
to understand the way they think and how they approach decisions
and problems.
Elements of the Performance
- Clarify the nature and extent of problems
or required directions
- Explore various thinking skills and strategies
that could be used
- Identify limits as well as the potential of
one's own thought processes
- Choose and apply thinking skills and strategies
(e.g., inductive and deductive thinking; creative and intuitive
thinking; inquiry; critical thinking; and reflection)
- Evaluate results of the thinking skills and
strategies used in problem solving and decision making
- Appreciate the benefits of the use of alternative
types of thinking
7. The graduate has reliably demonstrated the ability to
collect, analyze, and organize relevant and necessary information
from a variety of sources.
Explanation
Making decisions and completing tasks often requires information
that can be used as support. Graduates, therefore, must be able
to access current, relevant, and useful information and to organize
that information in understandable ways. In achieving this outcome,
graduates will have developed and used strategies to locate and
gather a wide range of information, most particularly through
technological means. They will have learned how to select pertinent
information and to sort it so that it can be displayed in useful
formats like databases and spreadsheets. This information can
then be used to support decisions and to assist in the completion
of tasks.
Elements of the Performance
- Identify the nature of the information required
- Investigate sources of information (including
people, text, databases, and the Internet)
- Gather information from the most appropriate sources
using various data collection techniques, including technology
- Examine the information and select what is
relevant, important, and useful
- Employ a variety of techniques to organize
the information (e.g., spreadsheets, databases, graphs, and charts)
- Draw conclusions about how the information
can be used
- Evaluate the processes used
- Cite sources according to the conventions
of the medium used
8. The graduate has reliably demonstrated the ability to
evaluate the validity of arguments based on qualitative and
quantitative information in order to accept or challenge the findings of
others.
Explanation
With the wealth of numerical and non-numerical information available,
graduates must be able to interpret, understand, and draw conclusions
about what others have produced. Graduates will have used their
mathematical abilities to question the validity of statistics
and other numerical claims. Graduates also will have used their
language and critical thinking skills to analyze the assumptions
and evidence that others use to support more qualitative arguments
and conclusions. As a result, graduates will have developed the
ability to question and make decisions about what they read, hear,
and observe.
Elements of the Performance
- Identify conclusions and claims made by others
- Detect any fallacies, biases, misrepresentations,
and assumptions and judge their relevance to supporting arguments
- Check for accuracy and credibility of claims
or arguments
- Be prepared to defend acceptance or rejection
of claims or arguments
9. The graduate has reliably demonstrated the ability to
create innovative strategies and/or products that meet identified
needs.
Explanation
Creating strategies and products that are original and innovative
will require graduates to develop their creative thinking skills
to find alternative ways to address situations. Graduates will
have developed the confidence to use old information in new ways;
to see unique relationships; and to practice the lateral, divergent,
and intuitive thinking that will yield new approaches.
Elements of the Performance
- Analyze needs
- Generate creative ideas for strategies and
products that will meet needs
- Choose alternatives to pursue based on needs
and criteria of projects/plans
- Create strategies/products
- Evaluate strategies/products according to
meeting needs
10. The graduate has reliably demonstrated the ability to
manage the use of time and other resources to attain personal
and/or project-related goals.
Explanation
Achieving task-related goals in their personal and professional
lives requires graduates to use their time, money, space, and
other, often limited, resources as efficiently as possible. Graduates
will have developed their ability to plan and predict ways of
achieving goals. They will have developed and used tools intended
to assist in the process. Finally, they will have attempted to
follow their plans and use the tools, assessing regularly how
realistic the goals, plans, and processes are and adapting when
it is necessary.
Elements of the Performance
- Define reasonable and realistic goals
- Use planning tools (e.g., budgets and schedules)
to achieve goals
- Monitor the process and goals and respond
to changes
- Use resources (e.g., money, space, and time)
efficiently to accomplish tasks
- Reevaluate goals and the use of resources
and make appropriate adjustments
11. The graduate has reliably demonstrated the ability to
take responsibility for her or his own actions and decisions.
Explanation
Making decisions, taking positions, and completing tasks require
graduates to be accountable for actions taken and to defend their
convictions. Graduates will have demonstrated their ability to
evaluate what they do and why they do it. They will have taken
into consideration their individual values, beliefs, and opinions
and the effects these have on their actions. Not only will graduates
be able to justify their decisions, they will be able to advocate
positively on behalf of themselves.
Elements of the Performance
- Review the results of one's actions and decisions
- Reflect on the processes and practices used
- Identify any errors and make corrections
- Identify successes for adaptation to other
situations
- Account for how one's own values and beliefs
affect actions and decisions
- Evaluate and act upon constructive feedback
- Be prepared to defend decisions made and actions
taken
12. The graduate has reliably demonstrated the ability to
adapt to new situations and demands by applying and/or updating
her or his knowledge and skills.
Explanation
Transferring skills from one context to another enables graduates
to be lifelong learners. Graduates will have developed the confidence
to know that their current skills are applicable to a range of
changing, novel, and unexpected situations. They will have demonstrated
their ability to reflect on what they can do, match those skills
to the new demands, and apply previous skills or develop the additional
ones that will make them as effective in the new situations.
Elements of the Performance
- Assess current skills, knowledge, and learning styles
- Identify skills and knowledge required for
new situations
- Adapt current skills and knowledge to new situations
- Identify new skills and knowledge required
- Choose the most appropriate learning and working
styles to acquire new skills and knowledge
- Evaluate success of the processes and actual
adaptations
13. The graduate has reliably demonstrated the ability to
represent her or his skills, knowledge, and experience
realistically for personal and employment purposes.
Explanation
Preparing for changes in their personal and professional lives
requires graduates to assess and present their accomplishments
and abilities. In achieving this outcome, graduates will have
developed their ability to reflect on what they have done and
learned. They will also have summarized their abilities in ways
that are attractive and useful to potential recipients. These
ways may include portfolios and resumes. Finally, graduates will
have developed the skills to present themselves and their accomplishments
personally and with confidence.
Elements of the Performance
- Summarize one's own skills, knowledge, and
experience realistically
- Choose formats (e.g., resume, portfolio, and
interview) which best display skills, knowledge, and experiences
according to the situations
- Evaluate responses to the representations
and make any adjustments
Synopsis of the Generic Skills Learning Outcomes
The graduate has reliably demonstrated the ability to
- communicate clearly, concisely, and correctly in
the written, spoken, and visual form that fulfills the purpose and
meets the needs of audiences.
- reframe information, ideas, and concepts using the
narrative, visual, numerical, and symbolic representations which
demonstrate understanding.
- apply a wide variety of mathematical techniques with
the degree of accuracy required to solve problems and make decisions.
- use a variety of computer hardware and software and
other technological tools appropriate and necessary to the performance
of tasks.
- interact with others in groups or teams in ways that
contribute to effective working relationships and the achievement of goals.
- evaluate her or his own thinking throughout the steps
and processes used in problem solving and decision making.
- collect, analyze, and organize relevant and necessary
information from a variety of sources.
- evaluate the validity of arguments based on qualitative
and quantitative information in order to accept or challenge the
findings of others.
- create innovative strategies and/or products that
meet identified needs.
- manage the use of time and other resources to attain
personal and/or project-related goals.
- take responsibility for her or his own actions and
decisions.
- adapt to new situations and demands by applying and/or
updating her or his knowledge and skills.
- represent her or his skills, knowledge, and experience
realistically for personal and employment purposes.
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All graduates of Business – Accounting Programs must have
met the general education requirement described on the following pages,
in addition to achieving the vocational and generic skills learning
outcomes.
The General Education Requirement
The Government of Ontario has established that each college postsecondary
program shall include a minimum of one three-hour-per-week general
education course of approximately 45 instructional hours per semester.
Learners should experience a breadth of goals through their general
education studies; and, wherever possible, they should have the opportunity
to exercise choice in the selection of their general education courses.
This general education requirement is an integral component of the
Business – Accounting Program Standard, along with the vocational
and generic skills learning outcomes.
The general education requirement shall be met consistent with
the following guiding principles:
- General education in the colleges shall identify
and deal with issues of societal concern in a manner relevant to
the lives of students. General education courses shall be structured
in such a way as to guide students through the historical context
of such issues, their theoretical bases, and application to contemporary
life.
- All general education courses offered in the colleges
shall be designed to provide benefits to one or more of the three
areas: learners' personal growth and enrichment, informed citizenship,
and working life.
- An essential component of the mission of Ontario's
colleges is the encouragement and support of continuous learning.
This commitment to lifelong learning shall be reflected in each
of the general education courses offered in the colleges.
General education appropriate for Ontario colleges is defined as
those postsecondary learning experiences that enable learners to meet
more effectively the societal challenges which they face in their
community, family, and working life. General education in the colleges
provides learners with insight into the enduring nature of the issues
being addressed and into their particular relevance to today and the
future. It is intended to encourage and support continuous learning.
It is delivered as discrete courses which are designed to address
one or more of the following goals and associated broad objectives
established for general education:
Goals and Broad Objectives
1. Aesthetic Appreciation
understand beauty, form, taste, and the role of the arts in
society
Broad Objectives
- develop critical awareness of the arts in society
- perceive and evaluate the role of the arts
- heighten critical appreciation through development
and application of personal and formal judgment factors
2. Civic Life
understand the meaning of freedoms, rights, and participation
in community and public life
Broad Objectives
- develop knowledge of the structure and function
of governments in Canada: legislative, judicial, and administrative
arms; roles of elected officials and public servants; and
a personal awareness of citizen responsibility
- develop historical understanding of major
issues affecting Canadian politics and a critical awareness
of related public policy
- develop awareness of international issues
and their effects, and the place of Canada in international
communities
- develop awareness of the history, significance,
and organization of the voluntary sector in community life
3. Cultural Understanding
understand the cultural, social, ethnic, and linguistic diversity
of Canada and the world
Broad Objectives
- develop an understanding of cultural identity
by linking personal history to broader cultural study
- develop an understanding of the diversity
of cultures and subcultures represented in Canadian society
and of their interactions within the Canadian society
- develop intercultural understanding through
reasoned reflection on various cultures' responses to universal
human issues
4. Personal Development
gain greater self-awareness, intellectual growth, well-being,
and understanding of others
Broad Objectives
- consider one's expectations and values and
analyze their impact on personal goals
- apply an understanding of the individual and
human development to personal life and relationships
- integrate the concept of well-being into one's
lifestyle
- understand oneself as a learner and articulate
one's own learning style
5. Social Understanding
understand relationships among individuals and society
Broad Objectives
- develop informed understanding of social organization
and institutions and of ongoing issues in relationships between
individuals, groups, and societies
- develop informed understanding of social trends,
social change, and social problems and of implications for
social and personal response
- develop informed understanding of contemporary
social problems and issues
6. Understanding Science
appreciate the contribution of science to the development
of civilization, human understanding, and potential
Broad Objectives
- develop an understanding of the history, philosophy,
contributions, perspectives, and limitations of the sciences
- develop an understanding of the scientific
method and its uses in measuring quantifiable entities and
confirming laws of nature
7. Understanding Technology
understand the interrelationship between the development and
use of technology and society and the ecosystem
Broad Objectives
- relate implications of current transformations
in technological knowledge and development to our physical
and biological world
- develop awareness of ethical positions on
enduring issues regarding the place of the human species in
the physical and biological world
8. Work and the Economy
understand the meaning, history, and organization of work;
and working life challenges to the individual and society
Broad Objectives
- set personal expectations for efficiency,
effectiveness, ethics, and rewards and reconcile them with
the changing work environment
- apply knowledge of the organization and structure
of work, its institutions, and history; and of social and
cultural attitudes to work
- develop an understanding of the changing nature
of work and the economy
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