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Certified General Accountants Association of Canada 800 — 1188 West Georgia Street Vancouver, British Columbia Canada V6E 4A2 www.cga-canada.org © CGA-Canada, 2004 All rights reserved. These materials or parts thereof may not be reproduced or used in any manner without the prior written permission of the Certified General Accountants Association of Canada. Printed in Canada ISBN for an individual volume: 1-55219-435-3

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About CGA-CanadaCGA-Canada today

CGA-Canada is a self-regulating, professional association, representing 60,000 students and Certified General Accountants — CGAs.

CGAs provide accounting and financial management expertise throughout Canada, as well asin Bermuda, the nations of the Caribbean, the People’s Republic of China, and Hong Kong.They work throughout the world in industry, commerce, finance, government, public practice,and other areas. Their expertise is valued in the public sector, government, and the corporateworld, by clients ranging from major corporations and industry to entrepreneurs.

MissionCGA-Canada advances the interests of its members and the public through national andinternational representation and the establishment of professional standards, practices, andservices.

A proud history The Certified General Accountants Association of Canada — CGA-Canada — was foundedin Montréal in 1908 under the leadership of John Leslie, vice-president of the CanadianPacific Railway. From the beginning, its objective was to encourage improvement in skillsand job performance — a goal the Association holds to this day.

On April 14, 1913, Canada’s Parliament passed the Act that incorporated CGA-Canada as a self-regulating professional Association. Over the decades that followed, branches becameassociations in their own right, affiliated with the national body.

A revised Act of Incorporation, passed in 1999, updated CGA-Canada’s powers and reflectedthe Association’s objectives and initiatives for the next millennium. The Act also establisheda French name for CGA-Canada — Association des comptables généraux accrédités duCanada.

Structure and roles CGA-Canada is governed by a Board of Directors that represents members from all provincesand territories of Canada as well as international members. Individual CGAs are representednationally through CGA-Canada, and regionally through their provincial/territorial/regionalassociations and local chapters.

The Association

• ensures national recognition for the profession and advocates on policy issues of concern tothe profession

• raises the profile of the CGA designation and represents members internationally• sets national educational standards, and develops and maintains an internationally

competitive program of professional studies and examinations to certify CGAs in Canadaand overseas

• provides a range of services to Affiliates and members• contributes to the profession’s body of knowledge through research and the development of

international accounting standards

Nationally and internationally, CGA-Canada contributes to accounting standard-setting bysharing its research findings and views. The Association also voices CGAs’ concerns indebates of public policy.

As a self-regulating organization, CGA-Canada also promotes professionalism through itsown Code of Ethical Principles and Rules of Conduct for members. This comprehensive setof rules and guidelines protects the public and ensures that CGAs maintain the highest ethicalstandards.

Education and Professional Development CGA-Canada’s competency-based education program has long been acknowledged as a leader among distance learning education programs. Innovative technology is used not only inthe delivery of the program, but is incorporated into the curriculum content as well. Similarly,ethical principles are also integrated throughout the curriculum. Education partnerships withAthabasca University, Laurentian University and the Southern Alberta Institute ofTechnology offer students a range of degree options.

Mandatory continuing professional education ensures that CGAs maintain their professionaledge. CGA-Canada provides professional development opportunities in public practice,ethics, accounting and auditing standards, business valuation, taxation, and other topics. TheProfessional Development Network — PD Net — developed collaboratively with CGAAffiliates, is an extensive and powerful online information resource for members.

For more information More information about CGA-Canada is available on its Web site at www.cga-canada.org.

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Contents: SyllabusPage

About CGA-Canada......................................................................................................................................... iii

GUIDE TO THE SYLLABUS .............................................................................................................................. viii Purpose ..................................................................................................................................................... viii Contents ................................................................................................................................................... viii

The CGA program of professional studies ............................................................................................. ix Mission Competency-based program Computer integration Internet course delivery Ethics integration

Standards of written communicationPractical experience/portfolio assessment

Program structureThe program and its courses

Foundation studies Advanced studies

The business casesThe Professional Admission Comprehensive Examinations (PACE) levelProfessional Applications [PA1] ExaminationFinancial management career optionsStudy method and workload

Optional study referencesExaminations and passing standardsLevels of competence

The degree requirement ........................................................................................................................... xviNational degree opportunities

Laurentian UniversitySouthern Alberta Institute of TechnologyUniversity of Calgary

Course descriptions and outlines ............................................................................................................. xvii

FINANCIAL ACCOUNTING COURSES Financial Accounting 1 [FA1] ................................................................................................................. 5Financial Accounting 2 [FA2] ................................................................................................................ 8Financial Accounting 3 [FA3] ................................................................................................................ 11Financial Accounting 4 [FA4] ................................................................................................................ 14Accounting Theory 1 [AT1] .................................................................................................................... 17Business Case 1 [BC1]............................................................................................................................. 20

MANAGEMENT ACCOUNTING COURSESManagement Accounting 1 [MA1] ......................................................................................................... 26Management Accounting 2 [MA2] ......................................................................................................... 29

AUDITING COURSES Auditing 1 [AU1] ..................................................................................................................................... 34Auditing 2 [AU2] ..................................................................................................................................... 37Management Auditing 1 [MU1] .............................................................................................................. 40Business Case 2 [BC2]............................................................................................................................... 43

FINANCE COURSES Finance 1 [FN1] ...................................................................................................................................... 47Finance 2 [FN2] ...................................................................................................................................... 50

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MANAGEMENT INFORMATION SYSTEMS COURSES Management Information Systems 1 [MS1] ........................................................................................... 56Management Information Systems 2 [MS2] ........................................................................................... 59

TAXATION COURSES Taxation 1 [TX1] ..................................................................................................................................... 63Taxation 2 [TX2] ..................................................................................................................................... 67

GENERAL BUSINESS COURSES Communications 1 [CM1] ...................................................................................................................... 72Economics 1 [EM1] ................................................................................................................................ 74Law 1 [LW1] ............................................................................................................................................ 77Quantitative Methods 1 [QU1] ............................................................................................................... 79

PROFESSIONAL APPLICATIONS COURSE PA1 Resource Materials [PA1] .............................................................................................................. 82

COMPUTER TUTORIALSWindows® Basics [CT1] ......................................................................................................................... 86Spreadsheet Using Microsoft® Excel [CT2] .......................................................................................... 90Accounting Using Great Plains® Dynamics [CT3] ............................................................................... 94

UNIVERSITY OF CALGARY BREADTH COURSES Canadian Society and the Contemporary World [SS1/BACS 202] ....................................................... 98Change, Society and Technology [GS1/BACS 304] ............................................................................... 100 Humanist Issues in Commercial Practice [HU1/BACS 300] ................................................................ 102 Organization and Leadership [MG1/BACS 591] ................................................................................... 104

SAIT COURSESInternet Applications [IA1/BCPT 381] ................................................................................................... 108Network Management for Financial Managers [NM1/BCPT 385]........................................................ 111 Marketing Fundamentals [MK1/MKTG 224] ......................................................................................... 114Organizational Behaviour Fundamentals [OB1/MGMT 240] ............................................................... 117 Database Management for Financial Managers [DM1/ACCT 483] ..................................................... 119

E-Commerce [EE1/ACCT 480] ............................................................................................................... 121Business Process Integration [BP1/ACCT 493] ..................................................................................... 124Project Management for Financial Managers [PM1/ACCT 487] ......................................................... 126

LAURENTIAN UNIVERSITY H.B. COM COURSES Organizational Behaviour [OR1/COMM 2045] ............................................................................... 130Marketing Management [MM1/COMM 2035].................................................................................. 132Operations Management [OM1/COMM 2055]................................................................................. 135Strategic Management and Policy [SP1/COMM 4005] .................................................................... 137Humanistic Issues in Commercial Practice [HC1/COMM 4405]..................................................... 139

LAURENTIAN UNIVERSITY MBA COURSES Organizational Behaviour and Processes [OR2 / COMM 5405] ..................................................... 142Marketing Management and Planning [MM2 / COMM 5305] ........................................................ 144Operations Management [OM2 / COMM 5605] .............................................................................. 147Business Policy: Strategy Formulation and Implementation [SP2 / COMM 6005] ......................... 149Leading by Design [OL2 / COMM 6405] ........................................................................................ 151Global Marketing Strategy [GM2 / COMM 6305] ........................................................................... 153Research Methods in Management [RM2 / COMM 6915]................................................................ 156Humanistic Issues in Commercial Practice [HC1/COMM 4405]..................................................... 159Management Information Systems 2 (PACE) [MS2/COMM 4186] ................................................. 161Finance 2 (PACE) [FN2/COMM 4216] ........................................................................................... 164Management Auditing 1 (PACE) [MU1/COMM 4126] ................................................................... 167

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CGA COURSE AUTHORS/CONTENT EXPERTS ............................................................................................... 171

UNIVERSITY OF CALGARY BREADTH COURSE AUTHORS ............................................................................ 173

SAIT COURSE AUTHORS ................................................................................................................................. 173

LAURENTIAN UNIVERSITY AUTHORS ........................................................................................................ 174

CGA CONTACT INFORMATION ........................................................................................................................ 175

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GUIDE TO THE SYLLABUS

PURPOSE

The purpose of the Syllabus is to provide detailed information on the content of the courses in the CGAProgram of Professional Studies. This document has been produced for education administrators, course authors, course examiners, committee members, and resource people in the CGA education system; currentand potential students and those who advise them; and others in the professional, academic, and generalcommunity. [For other program information, please refer to one of the regional CGA associations linkedunder “CGA Affiliates” on the CGA-Canada website (www.cga-canada.org).]

CONTENTS

The remaining sections of this introduction provide background information on the program. The main part of the document comprises the course descriptions and the lesson-by-lesson outlines of the course content,including levels of competence required, in the following order of subjects:

• financial accounting• management accounting• auditing/management auditing• finance• management information systems• taxation• general business (communications, economics, law, quantitative methods)• professional applications• computer tutorials• University of Calgary breadth courses• SAIT courses• Laurentian University H.B. Com courses• Laurentian University MBA courses

At the beginning of each major subject section is a topic index. The index identifies the specific courses andlessons in which each topic is covered, and indicates the level of competence required.

The amount of information provided on each course in this edition of the Syllabus depends on its current status in the program. Courses under review or development may have only a provisional description.

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THE CGA PROGRAM OF PROFESSIONAL STUDIES

Mission

The primary mission of the CGA program of professional studies is the identification, development, and delivery of the body of knowledge necessary for professional qualification in the field of accounting and related areas.

Competency-based program

The CGA program is competency-based, emphasizing development of the key areas of knowledge, skills, andabilities required of accountants and senior financial managers, including

• professional expertise in accounting and related areas • effective communication, management, and leadership skills• interpretive, judgmental, and analytical skills• competence in the use of the computer as a management and accounting tool• management of change in the technologies, processes, and structures of organizations• use of complex information systems in decision making

The Association is committed to the concept of lifelong learning. Its competency-based approach ismaintained in professional development courses and career development following certification.

Computer integration

The CGA program is designed to ensure that new members are fully literate in computer and informationtechnology. Upon certification, all CGAs must have achieved a high level of expertise in computer and information technology, including

• a practical knowledge of the computer as a management and accounting tool• an understanding of computer and information technology, as required to use and participate in the

design and control of complex information systems• an adequate knowledge base of computer and information technology, as required to manage and adapt

to technological change

For most courses in the program, students must have access to, and familiarity with, a computer. Each year,CGA-Canada publishes recommended system requirements for the coming academic year. This specificationexceeds the minimum system required for courses and is recommended for all students. Special requirementsinclude CD-ROM drive, modem, sound card and speakers, Internet access, and e-mail.

Internet course delivery

CGA’s integration of technology remains a unique feature among professional accounting programs inCanada. Courses combine traditional textbooks along with Internet-based resource materials. CGA’s leadingedge use of educational technology offers access to a wide variety of online services such as course tutors,technology support, and interactive study groups. Students also receive direct access to multimedia activities, course websites, course updates, practice examinations, lesson summaries, review questions, and modelfinancial statements. Assignments are submitted electronically to markers, and students receive feedback within one week. Some courses are offered in CD format. Others are provided completely online throughCGA’s online learning management system — edNET.

The CGA program also integrates a wide range of leading business software, providing students the hands-on opportunity to develop skills to use technology as an effective business decision tool.

Ethics integration

Ethics is the cornerstone on which all sound professions build their reputation and instil trust in those they serve. CGA members are pledged to adhere to a strict Code of Ethical Principles and Rules of Conduct. This

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renowned code is one of the chief reasons why business holds the CGA designation in such high esteem. To assist in learning and applying the business ethics that will guide students in their professional accountingcareers, all CGA courses include references to, and instructions in, professional business ethics as outlined inthe Association’s Ethics Readings Handbook. This handbook is made available to, and used in the course studies by, all students in the CGA program.

Standards of written communication

A high standard of written communication is expected of the professional accountant. Reports, observations,analyses, opinions, conclusions, recommendations — these and other valued outcomes of the professionalaccountant’s work must be communicated in clear, unambiguous language. In particular, longer passages of writing must be well organized and easy to understand. For effective communication, and to enhance theimpression of professionalism, an accountant’s writing must be free of errors and inadequacies relating togrammar, usage, spelling, and punctuation. A strong command of vocabulary should be in evidence.

These universally accepted standards of the professional environment apply to all CGA students. In assignments and examinations, markers and examiners can only assess knowledge and understanding if the ability to communicate is at an appropriate standard. Especially in courses where longer reports are required,markers and examiners will expect student writing to display qualities of reasoned and persuasive argument,and clarity of presentation.

Practical experience/portfolio assessment

To qualify for certification as a CGA, all candidates must satisfactorily complete practical work experience and assessments. Specified competencies will generally be met through 36 months of approved workexperience, but on assessment may be deemed acceptable after a minimum of 24 months.

The experience must be acquired in positions that require a well-rounded knowledge of, and a high degree of responsibility in, an accounting, financial, or acceptable related position. It is expected that students will be concurrently employed full-time in an appropriate position. As students move to higher levels of the program,they must be employed in positions of increasing responsibility. This experience provides the opportunity toapply the concepts, skills, and judgmental abilities learned through the program of professional studies.

Students’ practical experience or portfolios are assessed from time to time by their regional Association. Key features of the experience should allow students to

• obtain the required training to function at a high level of professional and technical competence withinthe workplace

• understand the relationship of their financial role to the functioning of other areas of the business

• develop and practise ethical business practices

• work at progressive levels of responsibility with increased accountability, independence of action, decision making, and problem solving

• demonstrate their ability to communicate orally and in writing

• demonstrate strong interpersonal, project management, and supervisory skills

• actively participate in a professional network

Program structure

A person becomes a Certified General Accountant by satisfying the requirements of education, examination,and experience, as shown in Exhibit 1. The program of education and certification is shown in Exhibit 2 (page xi). There may be minor regional variations, and students must confirm all program information withtheir regional CGA office, which publishes definitive calendar information annually. Application for admission to the CGA program must be made through a regional office. Further details on degree

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opportunities available through CGA partnerships with post-secondary institutions are available from regionalCGA offices on the website www.thinkcga.org.

EXHIBIT 1 CERTIFICATION REQUIREMENTS

The CGA Program of Professional Studies is completed by satisfying the requirements of education,examination, and experience as administered by the CGA Affiliates.

EDUCATION Professional CurriculumFinancial AccountingManagement AccountingAccounting TheoryAuditingFinanceTaxationManagement Information Systems

CommunicationsEconomicsLawQuantitative MethodsInformation TechnologyEthics

Bachelor’s Degree

Professional Admission Comprehensive Examinations (PACE)

The PACE examinations comprise major subject examinations and an integrative professional applications examination.

MAJOR SUBJECT EXAMINATIONS

assess knowledge, skills, and abilities at the advanced levels of the majorsubjects in the professional accounting curriculum.

EXAMINATION

PROFESSIONAL APPLICATIONS 1 EXAMINATIONassesses the integration of knowledge and decision making in the context ofthe work of the professional accountant.

EXPERIENCE To qualify for certification as a CGA, all candidates must satisfactorilycomplete practical work experience and assessments. Specified competencieswill generally be met through 36 months of approved work experience, but onassessment may be deemed acceptable after a minimum of 24 months.

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EXHIBIT 2 PROGRAM OF PROFESSIONAL STUDIES

LEVEL 1 Financial Accounting 1 Economics 1 Law 1 Computer Tutorials

FA1EM1LW1CT1-3

Foundation Studies

LEVEL 2 Financial Accounting 2 Quantitative Methods 1 Management Accounting 1Communications 1

FA2QU1MA1CM1

LEVEL 3 Financial Accounting 3 Finance 1 Management Information Systems 1 Business Case 1

FA3FN1MS1BC1

Advanced Studies

LEVEL 4 Management Accounting 2Accounting Theory 1 Auditing 1 Taxation 1 Business Case 2

MA2AT1AU1TX1BC2

PROFESSIONAL ADMISSION COMPREHENSIVE EXAMINATIONS (PACE) Financial Management Career Options1

Choose one of the following options. Each comprises four 4-hour examinations and preparatory courses.

CORPORATE ANDSMALL-MEDIUMENTERPRISE

Financial Accounting 4 Finance 2 Mgmt. Info. Systems 2

or Mgmt. Auditing 1Professional

Applications 1

INFORMATIONTECHNOLOGY

Financial Accounting 4 Mgmt. Information

Systems 2 Mgmt. Auditing 1 Professional

Applications 1

GOVERNMENT ANDNOT-FOR-PROFIT

Financial Accounting 4 Public Sector Financial

Mgmt. 12

Mgmt. Info. Systems 2 or Mgmt. Auditing 1

ProfessionalApplications 1

PUBLICPRACTICE

Financial Accounting 4 Taxation 2 Auditing 2 Professional

Applications 1

CGA CERTIFICATION3

1 Students may design a personal career option. It must include FA4 and PA1 and may include only one advanced auditing.2 Under development and planned for 2005/06.3 Bachelor’s degree and practical experience requirements must be completed before certification.

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The program and its courses

The CGA program (Exhibit 2) is comprised of a combination of 18 academic course and examination requirements that may be satisfied by CGA examination or by transfer credit for studies at post-secondary institutions. Regardless of prior education, all four Professional Admission Comprehensive Examinations must be completed by CGA examination.

The CGA financial management curriculum has been developed and is maintained by a faculty of business specialists and university professors from across Canada, all leaders in their fields of expertise. The courses are developed to provide leading-edge knowledge, advanced computer integration skills, independent learning abilities, and professional competencies needed in today’s business world.

Foundation studies

The first three levels of the CGA program form the foundation studies. These courses provide a solid understanding of full-cycle financial accounting, economics, law, statistical analysis for business, management accounting, business communications, and management information systems.

Students with a post-secondary business degree or diploma may qualify for transfer credits for most, if not all, of the foundation studies courses. They may also take these courses through a regional CGA Association, entirely by distance education or with in-class lectures where available.

Advanced studies

Level 4 of the CGA program represents the advanced studies in professional education. The courses at this level provide instruction and preparation in advanced management accounting, individual and corporate taxation, auditing, and accounting theory.

Many business degree programs and some business diploma programs from across Canada provide transfer credits for courses at this level. These course requirements may also be taken directly through a regional CGA Association, by distance education or with in-class lectures where available.

The business cases

Business case studies are an integral part of the CGA program. They are designed to help students learn to apply financial management concepts in a practical and professional manner. Students complete two computer-based case studies to gain experience in applying business management skills using the industry’s most advanced business and financial software.

The Professional Admission Comprehensive Examinations (PACE) level

The PACE level is the final level of the CGA program. PACE contains the professional courses and 16 hours of certification examinations representing the final phase of education prior to certification as a CGA. At this level, students choose from four different financial management career options. Each option contains three CGA courses (each with its own four-hour examination), and the four-hour certification examination in Professional Applications (PA1). All examinations in the PACE level must be written through the CGA Association. The Association uses the PACE examinations to ensure that candidates have demonstrated the professional knowledge and competencies expected of a newly-certified CGA.

Professional Applications [PA1] Examination

The Professional Applications [PA1] Examination is the final examination requirement in the certification process leading to the granting of the CGA designation. This component of the CGA program is designed to integrate knowledge from the full range of subject areas previously covered, including financial accounting, management accounting, management information systems, finance, auditing, and taxation. Though no new technical knowledge will be covered in PA1, students are examined on the ability to integrate the concepts

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previously learned in the program, and to demonstrate the professional competencies required for certification as a CGA.

Financial management career options

Within the PACE level, students have the opportunity to focus the final level of their professional preparation in an area that supports career goals and interests. These options are designed to help them excel in the business area of their choice.

Corporate and small-medium enterprise (SME)

For students interested in managing the resources of corporate entities, including SMEs, with emphasis on capital investment decisions, long-term planning, and competitive analysis.

Information technology

For students pursuing careers related to the analysis, design, and implementation of computer-based information systems from a management end-user perspective, or for those involved in management auditing, including IT auditing, and systems development activities.

Government and not-for-profit

For students pursuing careers in the public sector, association management, charitable and not-for-profit organization management, health service organizations, and education. Emphasizing public sector accounting, not-for-profit reporting issues, expenditure controls, and strategic planning.

Public practice

Prepares students to succeed in a public practice career providing accounting, auditing, tax planning, and business consulting services to corporate and SME clients.

Students may design a personal career option different from any of the four recommended financial management career options. It must include FA4, PA1, and two other elective courses/exams selected from the PACE level, and may not include both the MU1 and AU2 electives.

Study method and workload

CGA’s program of professional studies is designed to offer the opportunity to study part-time while pursuing full-time employment and career advancement. As such, CGA courses are designed for self-study using Internet-based distance education. Course lectures are also made available in many regions (either classroom-based or online audio format) as a supplement to the self-study review material and process.

Each course taken through the CGA comprises lessons or modules with corresponding assignments. Students complete and submit the assignments for feedback and to qualify for the national examination.

The CGA program prepares people for certification as financial professionals. In order to be successful, they need commitment, self-discipline, and organization skills, and should anticipate devoting a minimum of 20 hours per week to studies. It is recommended that students take only one CGA course per session while working full-time.

Optional study references

Study Guide. Students who have been away from learning for some time or are looking for new and more effective approaches to studying may obtain a copy of the CGA-Canada Study Guide by David Palmer. It contains many excellent suggestions for improving motivation, concentration and memory, reading skills, writing skills, and examination techniques. The booklet is available from regional CGA offices. It is also available electronically in the courses.

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Mathematics Reference Handbook. Another learning resource and reference available through regional offices is Mathematics for Business: the CGA Reference Handbook by T. Brian Killip (Toronto: HBJ-Holt Canada, 1993). This resource is designed to help students review or upgrade the basic mathematics skills required for the program. It contains study and practice material on basic arithmetic operations; ratios, decimals, and percentages; basic concepts of algebra and graphs; markups and discounts; simple and compound interest; annuities and their application; stocks and bonds; and an introduction to statistics.

Examinations and passing standards

In the Foundation and Advanced Studies levels, three-hour national examinations are written. In the PACE level, examinations are four hours. The passing standard for all CGA courses is 65%. In some Foundation courses, credit may be granted for assignments. In Advanced and PACE levels, the course mark is determined solely by the examination.

To assist in examination preparation, a practice examination and suggested solutions are provided in course materials. Examination review sessions are available in most regions. These sessions may be audio-streamed, online, or class-based.

Levels of competence

In order to indicate to students the required depth of understanding of the various topics of the course, the concept of levels of competence is used throughout CGA lessons and modules. This three-level scheme is also designed to help students identify those areas of study that are of most importance as well as those areas that require a less concentrated reading. Each topic and required reading is assigned a level of competence. Knowledge at all levels of competence may be the subject of examination questions. The levels are defined as follows:

LEVEL 1 — Mastery. Students are required to:

• attain an in-depth understanding of concepts and principles • develop a sound conceptual and comprehensive technical knowledge of procedures • become proficient in the application of knowledge to practice • become proficient users of reference documents and sources for further study

On examinations, students should be prepared to demonstrate mastery of both the conceptual and technical aspects of a topic, including specific detail. Skills developed and examined at this level are comprehension, application, analysis, synthesis, and evaluation.

LEVEL 2 — Comprehension. Students are required to:

• attain a broad understanding of concepts, principles, and procedures • develop a working knowledge of procedures • identify common reference documents and sources for further study

On examinations, students should be prepared to demonstrate understanding of the conceptual aspects of a topic, and to apply technical skills. Skills developed and examined at this level are comprehension and application.

LEVEL 3 — Background knowledge. Students are required to:

• identify common reference documents and sources • acquire a general knowledge of broad topic areas

On examinations, students should be prepared to demonstrate their general knowledge of a topic. They will not be required to answer in-depth questions. Skills developed and examined at this level are recall and general knowledge.

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THE DEGREE REQUIREMENT

All students in the CGA program are required to obtain a bachelor’s degree prior to certification as a CGA. The degree may be from any recognized degree-granting institution including a university, university-college, or technical institution.

Degrees may be obtained in any field, and foreign degrees deemed equivalent to Canadian standards are also acceptable. The Association will determine the recognition of a particular degree for this purpose. Applicants with a recognized degree will receive advanced standing based on their academic qualifications and may be granted exemptions; additional courses and/or examinations will be necessary.

The CGA degree requirement is a certification, not an entrance, requirement. For students who enter the CGA program without a bachelor’s degree, CGA offers unique and innovative degree opportunities. Students can earn a degree in conjunction with their CGA studies through unique distance education degree opportunities developed by CGA and post-secondary institutions.

National degree opportunities

The CGA Association is committed to providing students who require a bachelor’s degree the opportunity to complete one through distance education, concurrent with their CGA studies. Currently, national degree opportunities are available through CGA-Canada partnerships with Laurentian University and the Southern Alberta Institute of Technology (the University of Calgary degree is being phased out). The Association is working to establish other degree opportunities, which will be announced on the CGA websites and other media.

Laurentian University

The online Honours Bachelor of Commerce (H.B.Com) program delivered jointly by CGA-Canada and Laurentian University (LU) will enable CGA students who require an undergraduate degree to develop a strong foundation of contemporary core business and management skills while pursuing their CGA studies. The LU program satisfies the degree requirement for certification as a CGA and is fully integrated with the CGA program of studies.

Laurentian University’s online Master of Business Administration has been provided through a partnership agreement with the CGA Association and is based on the university’s existing on-campus MBA. Incorporating components of the CGA Program of Professional Studies, this 60-credit degree offers advanced standing to CGAs and enables qualified CGA students to work on their MBA and CGA designation concurrently. The Web-based distance education program focuses on organizational behaviour, marketing, operations, research, and strategy, and is designed to enhance general management skills.

For more information on both programs and official course descriptions, see http://www.cga.laurentian.ca/.

Southern Alberta Institute of Technology

Through the Southern Alberta Institute of Technology (SAIT), students in the CGA program can complete a Bachelor of Applied Business Administration in Accounting and Information Technology. The SAIT degree has been designed to fully satisfy the CGA degree requirement. It is available only through part-time distance learning. This arrangement provides students requiring a degree with an excellent and efficient option to meet the CGA degree requirement, as well as combine their professional accounting designation with information technology expertise that is in high demand.

For further details on the SAIT degree, please visit www.cga-saitdegree.ca.

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University of CalgaryCGA-Canada and the University of Calgary have announced that they will be ending the Bachelor of Accounting Science degree partnership as of June 2005. No further admissions are being accepted. Students currently enrolled have until June 2005 to complete the BAccS program.

Further details on degree opportunities are available through regional CGA offices or the website www.thinkcga.org.

COURSE DESCRIPTIONS AND OUTLINES

The pages that follow contain, for each course in the CGA program of professional studies:

• topic indexes for the major subjects • course descriptions, including prerequisites, calendar description, and study materials • lesson-by-lesson outlines of the course content, including all major topics and levels of competence

required

Some courses may still be under development; consequently, this information must be considered provisional. CGA-Canada reserves the right to make changes to the Syllabus without prior notice. This document is updated annually. It also appears in full on the CGA-Canada website (www.cga-canada.org).

Financial Accounting

Courses

[FA1][FA2][FA3][FA4][AT1][BC1]

2 / CGA SYLLABUS

CERTIFIED GENERAL ACCOUNTANTS ASSOCIATION OF CANADA FINANCIAL ACCOUNTING COURSES

Topic Financial Accounting 1

Financial Accounting 2



Accounting Theory 1

Accounting for income taxes

X X X X

Accruals and deferrals X X X

Amortization X X X X

Bad debt expense X X

Balance sheet concepts, classifications, and preparation

X X X X

Business combinations: Consolidation Foreign operation Non-wholly owned subsidiaries Wholly-owned subsidiaries Purchase

X XX

X

X

X

Capital assets X X X

Capital market theory X X

Cash X X

Conceptual framework: Alternative to current structure Current structure

X X XX

XX

Contingencies X X X

Corporate equity X X X

Cost of goods sold X

Decision-usefulness approach to financial reporting Information perspective Measurement perspective

XXX

Double-entry system X

Earnings per share X X X

Efficient market theory X X

Error corrections X

Ethics X X X X X

Extraordinary items X X X

Financial accounting & reporting standards

X X X X X

Financial instruments X X X

Financial statement analysis X X

Foreign currency translation, transactions

X

Fund accounting X X

Financial Accounting Courses / 3





Accounting Theory 1

Future taxes X X X X

Game theory/agency theory

X

Goods and Services Tax (GST)

X X

Goodwill X X X X

Income statement concepts, classifications, preparation

X X X X

Information needs of financial statement users

X X X X X

Intangibles (excluding goodwill)

X X

International accounting standards

X X X

Inventories X X X

Investments in securities: Debt & equity

X X X

Leases X X

Liabilities: Long-termShort-term

XX

XX

XX

Natural resources X

Non-controlling interest X X

Nonprofit and government organizations X

Partnership financial statements

X

Pensions X X

Present value & future value concepts

X X X X

Price-level adjusted financial statements

X

Receivables X X X

Regulatory influences X X X X

Reporting: Interim Segment disclosures

XX

Research & development costs

X

Revenue and expense recognition

X X

SEC reporting X

Single-person decision theory X

Small business: Characteristics Information needs Reporting requirements

XX

X

4 / CGA SYLLABUS





Accounting Theory 1

Standard setting Canadian environment International environment Political issues Theoretical issues

X

X

X

XXX

Cash flow statement X X X

Transaction analysis X

Treasury stock X X

Financial Accounting 1 / 5

FINANCIAL ACCOUNTING 1 [FA1]

Prerequisite None

Calendar Description This introductory course in financial accounting reviews the accounting cycle and the preparation of financial statements. Topics include accounting for merchandising activities, accounting for cash, temporary investments and accounts receivable, inventories and cost of goods sold, capital assets, current and long-term liabilities, partnership accounting and accounting for corporations, as well as the cash flow statement.

Study Materials Larson, Jensen, and Carroll, Fundamental Accounting Principles, Tenth Canadian Edition (Toronto: McGraw-Hill Ryerson, 2002)

FA1 Internet CD

Ethics Readings Handbook [ERH], Second Edition, CGA-Canada, 1999

Model Financial Statements, CGA-Canada, 2004 (provided on the FA1 Internet CD)

Microsoft Office 2003, XP Professional, or Office 2000

Level of Competence 1. INTRODUCTION TO ACCOUNTING CONCEPTS 1.1 What is accounting? 1 1.2 Forms of organization 2 1.3 Users of accounting information 2 1.4 Ethics in accounting 1 1.5 Types of accountants and fields of accounting 1 1.6 Financial statements 1 1.7 Generally accepted accounting principles 2 1.8 Development of GAAP 3 1.9 The accounting equation 1

1.10 Summary

2. RECORDING TRANSACTIONS 2.1 Economic events and source documents 1 2.2 Accounts 1, 2 2.3 Analyzing transactions 1, 2 2.4 Journalizing and posting transactions 1 2.5 Preparing a trial balance 1 2.6 Summary

3. ADJUSTING THE ACCOUNTS, PREPARING THE STATEMENTS, AND COMPLETING THE ACCOUNTING CYCLE

3.1 Time period principle and the need for adjustments 1 3.2 Adjusting the accounts 1 3.3 The adjusted trial balance and preparation of financial statements 1 3.4 Accrual adjustments in later periods 1 3.5 The worksheet 2 3.6 Closing entries 1 3.7 Post-closing trial balance 1 3.8 The accounting cycle 1 3.9 Reversing entries 3 3.10 Classification of balance sheet items 1

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3.11 Using the information — Current ratio 2 3.12 Summary

4. ACCOUNTING FOR MERCHANDISING ACTIVITIES 4.1 Service enterprise and merchandising company 2

4.2 Merchandise purchases — Perpetual inventory system 1 4.3 An ethics application 1 4.4 Revenue from sales and cost of goods sold —

Perpetual inventory system 1 4.5 Additional merchandising issues 1, 2 4.6 Alternative income statement formats, worksheet, and closing entries 1, 2 4.7 Periodic and perpetual inventory systems 2 4.8 Using the information — Gross margin ratio 2

4.9 Summary

5. INVENTORIES AND SPECIAL JOURNALS 5.1 Assigning costs to inventory items 1, 3 5.2 Inventory errors 1 5.3 Lower of cost or market 1, 2 5.4 Estimating inventories 2 5.5 Inventory costing methods — Periodic inventory system 2 5.6 Using the information — Merchandise turnover and days’ sales in inventory 2 5.7 Accounting information systems 3 5.8 Special journals 3 5.9 Testing the accuracy of ledgers 2 5.10 Sales taxes, sales invoices, and sales returns 3 5.11 Special journals — Periodic inventory system 3

5.12 Summary

6. INTERNAL CONTROL AND ACCOUNTING FOR CASH, TEMPORARY INVESTMENTS, AND RECEIVABLES

6.1 Internal control 2 6.2 Cash defined and internal control for cash 1 6.3 The petty cash fund 1 6.4 An ethical issue 1 6.5 Reconciling the bank balance 1 6.6 Voucher system of control 2 6.7 Using the information — Acid-test ratio 2 6.8 Temporary investments 1 6.9 Credit card sales 2 6.10 Credit customers and bad debts 1 6.11 Promissory notes 1, 2 6.12 Converting receivables into cash 2 6.13 Discounting notes receivable 2, 3 6.14 Using the information — Accounts receivable turnover and

days’ sales outstanding 2 6.15 Summary


7. CAPITAL ASSETS: PROPERTY, PLANT AND EQUIPMENT, NATURAL RESOURCES, AND INTANGIBLES

7.1 Capital assets: Property, plant and equipment 1 7.2 Costs subsequent to acquisition of property, plant, and equipment 2 7.3 Amortization 1, 2 7.4 An ethics application 1 7.5 Property, plant, and equipment disposals and exchanges 2, 3 7.6 Natural resources 2 7.7 Intangible assets 2 7.8 Using the information — Total asset turnover

and return on total assets 2 7.9 Summary

8. CURRENT AND LONG-TERM LIABILITIES 8.1 Liabilities 1 8.2 Known (determinable) liabilities 2 8.3 Short-term notes payable 1, 2 8.4 Estimated and contingent liabilities 2 8.5 Bonds payable 2 8.6 Time value of money 2 8.7 Issuing bonds at par value 1 8.8 Issuing bonds at discount and premium 1, 3 8.9 Other bond transactions 2 8.10 Exchanging a note for a capital asset and liabilities from leasing 2, 3

8.11 Summary

9. ACCOUNTING FOR PARTNERSHIPS AND CORPORATIONS 9.1 Characteristics of proprietorships and partnerships 1, 2 9.2 Division of partnership earnings 1 9.3 Corporate organization 2, 3 9.4 Corporate financial statements 1 9.5 Issuance of shares 1 9.6 Classes of shares 2 9.7 Cash dividends and closing entries for a corporation 2 9.8 Special features of preferred shares 2, 3 9.9 Book value per share 2 9.10 Reporting income 2 9.11 Additional share transactions 2 9.12 Earnings per share 2, 3 9.13 Retained earnings 2 9.14 Ethics — Insider trading 1 9.15 Summary

10. CASH FLOW STATEMENT AND THE CONCEPTUAL FRAMEWORK OF ACCOUNTING

10.1 Cash flows and the cash flow statement 1, 2 10.2 Preparing cash flow statements 1 10.3 Interpreting financial statements using ratio analysis 2 10.4 The conceptual framework of accounting 2, 3 10.5 Summary

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Prerequisite Financial Accounting 1 [FA1]

Calendar Description This intermediate financial accounting course focuses on the asset side of the balance sheet. The first part of the course covers financial reporting and accounting concepts, income statement and balance sheet presentation, the cash flow statement, and revenue and expense recognition. The valuation of notes receivable, investment in debt securities, and leases are studied. The second half of the course covers current monetary balances, inventory and cost of goods sold, temporary and long-term investments, and capital assets. Computer software is used to demonstrate accounting concepts and procedures and to provide hands-on experience.

Study Materials Beechy and Conrod, Intermediate Accounting, Second Canadian Edition (Toronto, Ontario: McGraw-Hill Ryerson, 2002), Volume 1 only

FA2 Internet CD

Model Financial Statements, CGA-Canada, 2004 (included on the FA2 Internet CD)


Great Plains Dynamics CGA 6.0


Level of Competence

1. FINANCIAL REPORTING AND ACCOUNTING CONCEPTS 1.1 The environment of accounting 3 1.2 International accounting 3 1.3 Financial statement users and objectives of financial reporting 1 1.4 Ethics in accounting 2 1.5 Accounting assumptions and qualitative characteristics 1 1.6 Recognition criteria and elements of financial statements 1 1.7 Measurement principles 1 1.8 Professional judgment in financial reporting 2 1.9 Accounting information processing system 1 1.10 Computer illustration 1-1: Review of the accounting cycle 1


Level of Competence

2. INCOME STATEMENT AND BALANCE SHEET PRESENTATION 2.1 Nature of income 1, 2 2.2 Presentation of the income statement 1, 2 2.3 Discontinued operations 1 2.4 Extraordinary items and unusual gains and losses 1 2.5 Earnings per share 2 2.6 An international perspective including comprehensive income 3 2.7 Statement of retained earnings 1 2.8 Balance sheet presentation 1 2.9 Disclosure 2 2.10 Auditor’s report 3 2.11 Goods and Services Tax 1, 2, 3 2.12 Computer illustration 2-1: Trial balance 1

3. CASH FLOW STATEMENT 3.1 Theoretical foundation 2 3.2 Preparation of the cash flow statement 1 3.3 Spreadsheet approach 1 3.4 T-account approach 1 3.5 Computer illustration 3-1: Spreadsheet approach — Indirect method 1 3.6 Interpretation of the cash flow statement 2 3.7 Introduction to case analysis 2

4. REVENUE AND EXPENSE RECOGNITION 4.1 Revenue recognition concepts 1 4.2 Revenue recognition at delivery 1 4.3 Revenue recognition before delivery 2 4.4 Revenue recognition after delivery 1 4.5 Long-term contracts 1 4.6 Revenue recognition for service sales 1 4.7 Recognition of gains and losses 1 4.8 Expense recognition 1 4.9 Ethical considerations 2

5. INTEREST CONCEPTS OF FUTURE AND PRESENT VALUE 5.1 Time value of money 1 5.2 Basic interest concepts 1 5.3 Future value and present value of single payments 1 5.4 Ordinary annuities and annuities due 1 5.5 Computer illustration 5-1: Lease-or-purchase decision 1

6. CURRENT MONETARY BALANCES 6.1 Nature of monetary items 1 6.2 Cash 1 6.3 Receivables 1 6.4 Use of accounts receivable to obtain immediate cash 2, 3 6.5 Notes receivable and payable 1, 2 6.6 Current liabilities 1 6.7 Computer illustration 6-1: Aging of accounts receivable 1

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Level of Competence

7. INVENTORY MEASUREMENT, INVENTORY VALUATION, AND COST OF GOODS SOLD

7.1 Nature of inventory 1 7.2 Items and costs included in inventory 1 7.3 Perpetual and periodic inventory systems 1 7.4 Inventory cost flow methods 1, 2, 3 7.5 Comparison of inventory cost flow methods 1 7.6 Computer illustration 7-1: Specific cost identification method 1 7.7 Valuation at lower of cost or market 1 7.8 Inventory estimation methods 2 7.9 Effect of inventory errors 1

7.10 Internal controls for inventory 2

8. INVESTMENTS: TEMPORARY AND LONG-TERM 8.1 Nature and classification of investments in securities 1 8.2 Acquisition cost for equity securities 1 8.3 Accounting by the cost method 1 8.4 Lower of cost or market 1

8.5 Equity method 18.6 Consolidation 38.7 Disclosure and cash flow reporting 1, 3

8.8 Market value method 1, 2, 3

9. CAPITAL ASSETS: ACQUISITION, DISPOSAL, AND EXCHANGE 9.1 Definition and nature of capital assets 1 9.2 Valuation of capital assets 1 9.3 Determining the cost of capital assets 1, 3 9.4 Accounting for intangible assets 1 9.5 Cost of natural resources 2 9.6 Disposal, exchange, and retirement of capital assets 1 9.7 Cost outlays subsequent to acquisition 1 9.8 Disclosure and cash flow reporting 1, 3 9.9 Computer illustration 9-1: Assets acquired by deferred payments 1

10. CAPITAL ASSETS: AMORTIZATION AND IMPAIRMENT 10.1 Nature of amortization 1 10.2 Factors affecting amortization 1 10.3 Methods of allocating amortization 1, 2 10.4 Computer illustration 10-1: Amortization methods 1 10.5 Fractional-year amortization 2 10.6 Special amortization systems 3 10.7 Impairment of capital assets 2 10.8 Amortization and income tax 2 10.9 Amortization of natural resources 2 10.10 Revaluation of capital assets 3 10.11 Disclosure requirements for amortization 1 10.12 Ethical considerations 2 10.13 Concluding comments 1



Prerequisites Financial Accounting 2 [FA2]∗

Calendar Description This intermediate financial accounting course emphasizes liabilities and equities. Topics include legal and financial aspects of partnerships and corporations; current and long-term liabilities; shareholders’ equity; complex debt and equity instruments; leases; accounting for income taxes; pension and other post-employment benefits; accounting changes; cash flow statement; and the analysis of financial statements. Computer software is used to illustrate concepts and provide hands-on experience.

Study Materials Beechy and Conrod, Intermediate Accounting, Second Canadian Edition (Toronto, Ontario: McGraw-Hill Ryerson Limited, 2003), Volume 2 only

Hilton, Murrary, “Accounting for Partnerships,” Bonus Chapter in Modern Advanced Accounting in Canada, Third edition (Toronto, Ontario: McGraw-Hill Ryerson Limited, 2003) http://highered.mcgraw-hill.com/sites/0070893969/student_viewo/

FA3 Internet CD


Model Financial Statements, CGA-Canada, 2004 (provided on the FA3 Internet CD)

Great Plains Dynamics CGA 6.0


Level of Competence

FOUNDATION REVIEW FR.1 Journal entries and financial statement preparation FR.2 Financial statement concepts and principles FR.3 Present value

1. PARTNERSHIP EQUITY ACCOUNTING 1.1 Theoretical foundation 2 1.2 Nature of a partnership 2 1.3 Partnership contribution and profit distribution 1 1.4 Computer illustration 1-1: Calculating partnership income 1 1.5 Admission of a new partner 1 1.6 Retirement of a partner 1 1.7 Liquidation of a partnership 2, 3 1.8 Computer illustration 1-2: Liquidation of a partnership 2

1.9 Financial statement presentation 1 1.10 Ethical accounting policy choice 1 1.11 Introduction to case analysis 1 1.12 Summary of accounting issues 1

∗ Must have qualified for examination.

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Level of Competence

2. LIABILITIES 2.1 Theoretical foundation 1

2.2 Contingencies and estimated liabilities 1 2.3 Environmental liabilities 2 2.4 Current liabilities 1 2.5 Long-term debt and bonds payable 1 2.6 Computer illustration 2-1: Preparing a bond amortization schedule 1 2.7 Debt retirement 1 2.8 Defeasance 2 2.9 Foreign-denominated debt 2 2.10 Disclosure, cash flow statement, international aspects 1, 3 2.11 Summary 1

3. SHAREHOLDERS’ EQUITY 3.1 Theoretical foundation 1 3.2 Moral foundation of a corporation 3 3.3 Issuance of share capital 1 3.4 Retirement of share capital and treasury stock 1 3.5 Retained earnings 1 3.6 Dividends, stock dividends, and stock splits 1 3.7 Other equity components and disclosures 1 3.8 Cash flow statement 1 3.9 Computer illustration 3-1: Preparing financial statements using

Great Plains Dynamics 13.10 Summary 1

4. COMPLEX DEBT AND EQUITY INSTRUMENTS 4.1 Classification issues 1

4.2 Debt convertible at the investor’s option 1 4.3 Debt convertible at the issuer’s option 3 4.4 Computer illustration 4-1: Convertible debt 1 4.5 Accounting for stock options 1 4.6 Derivatives 3 4.7 Cash flow statement and disclosures 1 4.8 Summary 1

5. LEASES 5.1 Theoretical foundation 1

5.2 Lease accounting: Lessee 1, 3 5.3 Additional aspects of lessee accounting 1, 3 5.4 Computer illustration 5-1: Accounting for a capital lease 1 5.5 Cash flow, disclosure, and international issues 1, 3 5.6 Lease accounting: Lessor 1, 2, 3 5.7 Summary 1

6. ACCOUNTING FOR INCOME TAX 6.1 Intraperiod tax allocation 1

6.2 Permanent and temporary differences 1 6.3 Accounting alternatives 2, 3 6.4 Tax allocation — Canadian practice 1 6.5 Investment tax credits 2 6.6 Tax losses 2 6.7 Disclosure and cash flow statement 1, 2 6.8 Summary 1


Level of Competence

7. PENSION COSTS AND OBLIGATIONS 7.1 Nature of pensions 17.2 Defined contribution plans 1

7.3 Pension funding patterns 2 7.4 Accounting for pensions 1 7.5 Example of pension cost calculation 1 7.6 Computer illustration 7-1: Pension spreadsheet 1 7.7 Special components of pension expense 3 7.8 Pension plan liability recognition 2 7.9 Post-retirement benefits disclosure and overview 1 7.10 Summary 1

8. ACCOUNTING CHANGES 8.1 Theoretical foundation 1, 2

8.2 Retroactive treatment with restatement 1 8.3 Retroactive treatment without restatement 1 8.4 Prospective approach 1 8.5 Disclosure and cash flow statement 1 8.6 Accounting policy choice: Case analysis 1 8.7 International perspective 3 8.8 Summary 1

9. EARNINGS PER SHARE 9.1 Theoretical Foundation 1 9.2 Earnings per share: Basic 1 9.3 Earnings per share: Diluted 1 9.4 Earnings per share: Examples 1 9.5 Earnings per share: Financial instruments 1 9.6 Earnings per share: Reporting requirements 1 9.7 Cash flow per share 1 9.8 Summary 1

10. FINANCIAL STATEMENT ANALYSIS AND CASH FLOW 10.1 Nature of financial statement information 3

10.2 Capital markets 2 10.3 Financial statement analysis: Horizontal and vertical analysis 1 10.4 Financial statement analysis: Ratio analysis 1 10.5 Strategic analysis 2 10.6 Cash flow statement 1 10.7 Computer illustration 10-1: Financial statement analysis 1 10.8 Overview of financial statement analysis 1 10.9 Summary 1 10.10 Course Summary

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Prerequisites Financial Accounting 3 [FA3]

Calendar Description This advanced financial accounting course provides an in-depth study of six major areas of advanced financial accounting: standard setting in Canada and internationally, financial instruments, income tax allocation, long-term intercorporate investments, consolidation, foreign currency translation and the translation and consolidation of foreign subsidiaries, and not-for-profit and public sector accounting. Computer spreadsheets are used to demonstrate concepts and provide practice in advanced financial accounting.

Study Materials Murray W. Hilton, Modern Advanced Accounting in Canada, Third Edition (Toronto, Ontario: McGraw-Hill Ryerson Limited, 2003)

FA4 Internet CD

CICA Handbook — Accounting, updated to Release 28 (purchased through the Accounting and Assurance Supplement CD)

Ethics Readings Handbook [ERH], Second Edition, CGA-Canada, 1999, or Ethics Readings for FA4

Model Financial Statements, CGA-Canada, 2004 (included on the FA4 Internet CD)


Level of Competence

1. CANADIAN AND INTERNATIONAL STANDARD-SETTING ENVIRONMENTS

1.1 Objectives of financial reporting 21.2 Financial statement concepts 21.3 Generally accepted accounting principles and differential reporting 1 1.4 Standard setting and the need for professional judgment 21.5 International accounting practices 2

2. FINANCIAL INSTRUMENTS AND INCOME TAX ALLOCATION2.1 Historical development of financial instruments 2, 3 2.2 Presentation and disclosure of financial instruments 22.3 Recognition and measurement of financial instruments 22.4 Theories of income tax allocation 12.5 Future income tax 1


Level of Competence

3. INTRODUCTION TO INTERCORPORATE INVESTMENTS3.1 Overview of Handbook recommendations 23.2 Temporary and portfolio investments 1, 3 3.3 Investments subject to significant influence 13.4 Business combinations 13.5 Consolidation of 100% owned subsidiaries at the date of acquisition 1, 2, 3 3.6 Other goodwill topics 23.7 Approaches to consolidation with less than 100% ownership 13.8 Contingent consideration, financial statement disclosure, an international perspective, and reverse takeovers 2, 3 3.9 Computer illustration 3-1: Using consolidation worksheets 13.10 Summary: Intercorporate investments 1

4. CONSOLIDATION SUBSEQUENT TO ACQUISITION 4.1 Accounting for goodwill and other intangible assets 14.2 Recording and reporting intercorporate investments 14.3 Amortization of fair value increments 14.4 Consolidation one year after acquisition under the equity recording method 14.5 Consolidation in the second and subsequent years under the equity recording method 14.6 Consolidation of nonwholly owned subsidiaries under the equity recording method 14.7 Consolidating wholly-owned subsidiaries under the cost recording method 14.8 Consolidating nonwholly owned subsidiaries using the cost recording method 14.9 Computer illustrations 4-1 and 4-2: Worksheets subsequent to acquisition 1

5. INTERCOMPANY TRANSACTIONS5.1 Intercompany revenues and expenses 15.2 Unrealized profit from intercompany sales of inventory 1, 2 5.3 Realized profit from intercompany sales of inventory 15.4 Intercompany profit from the sale of land 1, 3 5.5 Intercompany profits in amortizable assets 1, 2 5.6 Comprehensive example 15.7 Computer illustration 5-1: Consolidation involving intercompany unrealized profit 1

6. ISSUES IN OWNERSHIP INTERESTS AND JOINT VENTURES6.1 Increases in ownership interests 16.2 Decreases in ownership interests 16.3 Preferred shares held by an investee 26.4 Indirect shareholdings 26.5 Joint ventures 2

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Level of Competence

7. FOREIGN CURRENCY TRANSLATION7.1 Foreign currency transactions 17.2 Introduction to hedges 17.3 Hedges that span a year end 17.4 Other types of hedges 2, 3 7.5 Attracting investors through financial reporting in the international environment 2

8. TRANSLATION AND CONSOLIDATION OF FOREIGN SUBSIDIARIES8.1 Classifying foreign operations 1, 3 8.2 Translating and consolidating foreign operations 1, 2 8.3 Computer illustrations 8-1 and 8-2: Foreign currency translation 1 8.4 Economic and accounting exposure 18.5 Consolidating foreign operations where a purchase discrepancy exists 1, 3 8.6 Segment disclosures 28.7 International disclosure practices 3 8.8 Reporting example: Molson Inc. 3

9. FINANCIAL REPORTING IN THE NOT-FOR-PROFIT AND PUBLIC SECTORS

9.1 Reporting objectives for not-for-profit organizations 19.2 The history of GAAP for not-for-profit organizations 19.3 Not-for-profit reporting issues 19.4 Introduction to fund accounting 19.5 NFP standards illustrated 1, 2 9.6 NFP case analysis 19.7 Reporting objectives and GAAP for public sector organizations 29.8 Reporting issues and sample public sector financial statements 29.9 Summary and future directions 1

10. FUND ACCOUNTING10.1 Budgetary accounts 110.2 Ethical considerations 210.3 Types of funds and interfund transfers 110.4 Expenditure control and encumbrance accounting 110.5 Comprehensive examples of fund accounting 110.6 Course summary 1

Accounting Theory 1/ 17

ACCOUNTING THEORY 1 [AT1]

Prerequisites Financial Accounting 3 [FA3]Finance 1 [FN1]

Calendar Description This advanced course in financial accounting includes in-depth treatment of current issues and problems in the field. Topics cover the contributions of economics, finance, and other disciplines to accounting theory; the practical and theoretical problems of the present value model; foreign exchange accounting; hedging; the process and issues of standard setting; agency theory; and other topics related to specific industries or sectors of the economy.

Study Materials Scott, Financial Accounting Theory, Third Edition (Scarborough, Ontario: Prentice Hall Canada Inc., 2003)

AT1 Internet CD

CICA Handbook — Accounting, updated to Release 28 (purchased through the Accounting and Assurance Supplement CD)


Microsoft Office 2003, XP Professional, or 2000

Level of Competence

1. ACCOUNTING UNDER IDEAL CONDITIONS1.1 Present value accounting 11.2 Present value model under certainty 11.3 Present value model under uncertainty 11.4 Reserve recognition accounting 11.5 Historical cost accounting revisited 11.6 Conclusion

2. DECISION USEFULNESS APPROACH TO FINANCIAL REPORTING

2.1 Decision usefulness approach 12.2 Single-person decision theory 12.3 The rational, risk-averse investor 22.4 Principle of portfolio diversification 22.5 Optimal investment decision — ignoring transaction costs 22.6 Optimal investment decision — including transaction costs 22.7 Professional accounting bodies and the decision usefulness approach 12.8 Ethical undertones of the usefulness criterion 2, 3 2.9 Conclusion

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Level of Competence

3. EFFICIENT SECURITIES MARKETS3.1 Efficient securities markets 13.2 Implications of efficient securities markets for financial reporting 1, 2, 3 3.3 Informativeness of price 23.4 A capital asset pricing model 13.5 Information asymmetry 1, 3 3.6 Social significance of properly working securities markets 23.7 Examples of full disclosure 1, 2 3.8 Conclusion

4. INFORMATION PERSPECTIVE ON DECISION USEFULNESS

4.1 Outline of the research problem 1 4.2 Ball and Brown study 14.3 Earnings response coefficients 14.4 Unusual, non-recurring and extraordinary items 1, 2 4.5 A caveat 24.6 Information content of RRA 24.7 Conclusion

5. MEASUREMENT PERSPECTIVE ON DECISION USEFULNESS

5.1 Measurement perspective 15.2 Reasons for increased attention to measurement 1, 2 5.3 Using clean surplus theory for firm valuation 25.4 Measurement-oriented standards in GAAP 25.5 Financial instruments 1, 2, 3 5.6 Accounting for intangibles 15.7 Reporting on risk 15.8 Conclusion 1

6. ECONOMIC CONSEQUENCES6.1 Rise of economic consequences 26.2 Employee stock options 1, 2 6.3 Accounting for government assistance 26.4 Stock market reaction to successful-efforts accounting in the oil and gas industry 2, 3 6.5 Efficient securities market theory and economic consequences 16.6 Positive theory of accounting 16.7 Opportunistic and efficient contracting

form of positive accounting theory 26.8 Conclusion

7. AN ANALYSIS OF CONFLICT7.1 Understanding game theory 1, 2, 3 7.2 A non-cooperative game theory model of

manager-investor conflict 27.3 Agency theory 17.4 Implications of agency theory for accounting 17.5 Reconciliation of efficient securities market

theory with economic consequences 17.6 Conclusion

Accounting Theory 1/ 19

Level of Competence

8. CONFLICT BETWEEN CONTRACTING PARTIES

8.1 Are incentive contracts necessary? 28.2 A typical managerial compensation plan 28.3 Theory of executive compensation 18.4 Politics of executive compensation 18.5 Motivations for earnings management 18.6 Patterns of earnings management 18.7 Is earnings management “good” or “bad”? 18.8 Stock market reaction to earnings management 18.9 Conclusion

9. STANDARD SETTING: ECONOMIC ISSUES9.1 Regulation of economic activity 29.2 Private incentives for information production 19.3 Sources of market failure 19.4 How much information is enough? 19.5 Decentralized regulation 29.6 Conclusion

10. STANDARD SETTING: POLITICAL ISSUES10.1 Two theories of regulation 110.2 Standard setting in Canada, the United States, and internationally 2 10.3 An ethical perspective on standard setting 210.4 Conflict and compromise 110.5 Criteria for standard setting 110.6 Conclusion

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BUSINESS CASE 1 [BC1]

Prerequisites Management Information Systems [MS1] Management Accounting [MA1]

Finance [FN1] Financial Accounting [FA3]

Communications [CM1]

Calendar Description This business case provides students with an opportunity to apply and integrate knowledge from various subject areas to solve specific business problems encountered by a sample company and produce high-level management reports. Students are required to apply knowledge of concepts covered in Financial Accounting, Management Information Systems, Management Accounting, Finance, and Communications to:

Account for financial transactions Prepare financial statements and report on the company’s current financial situation Evaluate alternative new product lines and their financial impact Advise on the Management Information System Provide a final report with recommendations to the company’s owners

Study Materials Great Plains Dynamics CGA 6.0

Microsoft Office 2003, XP Professional, or 2000

BC1 data, to be downloaded from the BC1 website at www.cga-education.org/2004-05/bc1/data

Information on the operations and accounts of the fictitious company Handy Hardware Ltd., a list of accounting issues to be resolved, and the requirements of the student submission are contained in the BusinessCase 1 document.

1. DESCRIPTION OF HANDY HARDWARE

2. TRIAL BALANCE 2.1 Trial balance, November 30, 2002

3. ADDITIONAL INFORMATION FOR EACH ACCOUNT

4. TRANSACTION LISTINGS 4.1 Transaction listing — December 1 to December 31, 2002 — Batch 2

5. ACCOUNTING ISSUES

6. STUDENT REQUIREMENTS Task 1 Prepare transactions for December — Batch 2 Task 2 Post December transaction batch Task 3 Prepare and post adjusting entries for year end — Batches 3 and 4 Task 4 Print final chart of accounts Task 5 Print year-end trial balance and detailed trial balance listing Task 6 Prepare and print year-end financial statements Task 7 Product decision Task 8 Evaluate mall store’s operations

Business Case 1/ 21

Task 9 Recommend improvements to the MIS

7. FORM OF SUBMISSION AND MARKS ALLOCATION Appendix A Modifying financial statements in Great Plains Dynamics

ManagementAccounting

Courses

[MA1][MA2]

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CERTIFIED GENERAL ACCOUNTANTS ASSOCIATION OF CANADA MANAGEMENT ACCOUNTING COURSES

Topic ManagementAccounting 1

Management Accounting 2

Accounting information requirements for management decisions (e.g., pricing, purchasing, production)

X X

Activity-based management (ABM) X

Agency theory X

Budgeted financial statements X X

Budgeting: Flexible Zero base

XX

Capital budgeting: Payback method Accounting rate of return Net present value Internal rate of return

XXXX

Compensation contracts and participative budgeting

X

Cost-volume-profit (CVP) analysis X X

Costing: Activity-based Direct Full (including alternative methods of overhead allocation) Job-order Process Variable Life-cycle Target KaizenBenchmarking

XX

XXXX

X

XX

XX

XXXXX

Costs: Behaviour patterns Joint Standard

XXX

X

Ethics X X

Inventory control and management X X

Just-in-time (JIT) inventory and purchasing methods

X

Key success factors X

Management control X X

Managerial accounting uses of quantitative techniques: Linear programming Regression analysis Sensitivity analysis

XX

X

X

Overhead control X X

Make or buy (outsourcing) decisions X X

Management Accounting Courses / 25

Topic ManagementAccounting 1

Management Accounting 2

Performance evaluation: Common costs Nonfinancial performance measures Nonfinancial variance analysis Residual income Responsibility accounting Return on investment Segment reporting Transfer pricing

X

XXXXX

X

XXXXX

Planning: Long-rangeShort-range

XX

XX

Pricing: New products Standard products

XX

XX

Responsibility accounting Cost ProfitInvestment

XXX

XXX

Special considerations in non-manufacturing concerns

X

Spoilage, waste, defective units and scrap

X X

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MANAGEMENT ACCOUNTING 1 [MA1]

Prerequisite Financial Accounting 1 [FA1]∗

Calendar Description This course introduces the main concepts and practices of managementaccounting. The main topics are cost accounting fundamentals, job and process costing, cost-volume-profit analysis, budgeting and control,inventory costing, and information for management control and decisionanalysis. Computer spreadsheets are used to illustrate concepts and provide hands-on experience.

Study Materials Garrison, Noreen, Chesley, and Carroll, Managerial Accounting:Concepts for Planning, Control, Decision Making, Fourth CanadianEdition (Toronto, Ontario: McGraw-Hill Ryerson Limited, 1999)

MA1 Internet CD



Level of Competence

1. BASIC CONCEPTS OF MANAGEMENT ACCOUNTING1.1 The manager’s need for information 21.2 Company financial and managerial accounting 21.3 Organizational structure 21.4 The changing business environment 21.5 Ethical standards 21.6 General cost classifications 21.7 Cost classifications on financial statements 21.8 Costs for planning, costing, and decision making 1

2. JOB-ORDER COSTING2.1 Job-order costing — An overview 12.2 Job-order costing — The flow of costs 12.3 Using pre-determined overhead rates2.4 Complications of overhead application 12.5 Job-order costing in service companies 12.6 Scrap and rework 12.7 Computer illustration: Cost schedules 1

3. PROCESS COSTING3.1 Comparison of job-order and process costing 23.2 A perspective of process cost flows 13.3 Equivalent units of production 13.4 Production report — Weighted-average method 13.5 Production report — FIFO method 13.6 Shrinkage, spoilage, and lost units 13.7 Operating costing 23.8 Computer illustration: Production report —

Weighted-average method and FIFO method 1

∗ Must have qualified for examination.

Management Accounting 1 / 27

Level of Competence

4. COST BEHAVIOUR AND COST-VOLUME-PROFIT ANALYSIS4.1 Variable cost behaviour patterns 14.2 Fixed costs 14.3 Analysis of mixed costs and contribution format income statement 1 4.4 Contribution margin 14.5 Computer illustration 4-1: Regression analysis 24.6 Basics of cost-volume-profit analysis 14.7 Break-even analysis 14.8 CVP considerations in choosing a cost structure 14.9 Structuring sales commissions 24.10 Sales mix 14.11 Assumptions of CVP analysis 24.12 Computer illustration 4-2: CVP sensitivity analysis 2

5. ACTIVITY-BASED COSTING AND SERVICE DEPARTMENT COSTING5.1 Overhead costing in the new manufacturing environment 15.2 Design of an activity-based costing system 15.3 Comparison of traditional and ABC product costs 25.4 Computer illustration 5-1: Activity-based costing 15.5 Guidelines for service department cost allocation 15.6 Computer illustration 5-2: Step method and direct method

of cost allocation 1

6. ABSORPTION AND VARIABLE COSTING AND BUDGETING6.1 Absorption and variable costing 16.2 Absorption and variable costing income statements 16.3 Advantages and disadvantages of absorption and variable costing 16.4 Impact of JIT inventory methods 16.5 Basic framework of budgeting 26.6 Advantages of budgets 26.7 Preparing the master budget 16.8 Computer illustration 6-1:

Sales budget and cash collection schedule 1

7. STANDARD COSTS FOR MATERIALS, LABOUR, AND VARIABLE OVERHEAD

7.1 Standard costs — Management by exception 27.2 Setting standard costs 17.3 A general model for variance analysis 17.4 Using standard costs 27.5 Variance analysis and management by exception 27.6 Advantages and disadvantages of standard costs 17.7 Balanced scorecard 17.8 Other performance measures 17.9 Computer illustration 7-1: Mix and yield variances 2

28 / CGA SYLLABUS

Level of Competence

8. FLEXIBLE BUDGETS AND DECENTRALIZATION8.1 Flexible budgets 18.2 Variable overhead variances 18.3 Overhead rates and standard costing 18.4 Fixed overhead budget and volume variances 18.5 Computer illustration 8-1: Fixed costs in a flexible budget 18.6 Full income statement variance analysis 28.7 Decentralization in organizations 28.8 Segment reporting 18.9 Revenue variance and marketing expense analysis 18.10 Rate of return and residual income 1

9. RELEVANT COSTS FOR DECISION MAKING AND INVENTORY MANAGEMENT

9.1 Cost concepts for decision making 19.2 Adding and dropping product lines 19.3 The make or buy decision 19.4 Computer illustration 9-1: Relevant costs 19.5 Special orders 19.6 Utilization of a constrained resource 29.7 Joint product costs and the contribution approach 19.8 Economic order quantity (EOQ) and the reorder point 1

10. PRICING AND TRENDS IN MANAGEMENT ACCOUNTING10.1 Cost-plus pricing 110.2 Computer illustration 10-1: Pricing 210.3 Target costing 110.4 Time and material pricing 110.5 Cost of quality 210.6 Ethical considerations 2

Management Accounting 2 / 29

MANAGEMENT ACCOUNTING 2 [MA2]

Prerequisites Management Accounting 1 [MA1]Quantitative Methods 1 [QU1]

Calendar Description This course develops a conceptual understanding of the role ofmanagement accounting information. Students learn to performanalyses to support managerial decisions, design and implementeffective management control systems, and develop an awareness ofthe moral responsibilities of management accountants. Topics includemanagement accounting and management decisions; relevantinformation and complications in short-run decisions; capitalbudgeting; contemporary approaches to product costing; activity-basedmanagement; agency theory; responsibility accounting and transferpricing; and ethical considerations. Computer spreadsheets are used toillustrate concepts and provide hands-on experience.

Study Materials Selected Readings: MA2, CGA-Canada, 2002

MA2 Internet CD



Level of Competence

FOUNDATION REVIEW FR.1 Graphing linear inequalitiesFR.2 The linear programming modelFR.3 Interpreting linear programming results

1. MANAGEMENT ACCOUNTING AND MANAGEMENT DECISIONS 1.1 Management accounting for managers 11.2 Management accounting in nonmanufacturing settings 21.3 Introduction to major themes of the course 1

2. RELEVANT INFORMATION IN SHORT-RUN DECISIONS2.1 Orientation: The four course themes 12.2 Identifying relevant information 12.3 The special sales order 12.4 Make or buy (outsourcing) decisions 12.5 Adding or dropping a service, product, or department 12.6 Joint products: Sell or process further 12.7 Decisions involving limited resources 1

3. COMPLICATIONS RELATED TO SHORT-RUN DECISIONS3.1 Terminology 13.2 A starting point: Break-even analysis 13.3 Valuation of inventory 13.4 Make or buy (outsourcing) decisions 13.5 Effects of overhead allocations 13.6 Special sales orders 3

30 / CGA SYLLABUS

Level of Competence

4. CAPITAL BUDGETING 4.1 Focus on programs or projects 24.2 Payback method 14.3 Accounting rate of return 14.4 Time value of money 24.5 Net present value 14.6 Internal rate of return 14.7 Performance evaluation conflicts 2

5. CONTEMPORARY APPROACHES TO PRODUCT COSTING 5.1 Total-life-cycle product costing 15.2 Target costing 15.3 Kaizen costing 25.4 Cost of quality 15.5 Benchmarking 1

6. ACTIVITY-BASED MANAGEMENT 6.1 Purpose of ABM 26.2 Steps in ABM 16.3 Evaluation of ABM 26.4 ABM and other management techniques 3

7. THE AGENCY THEORY PERSPECTIVE ON MANAGERIAL ACCOUNTING

7.1 Introduction to agency theory 17.2 Basic building blocks 1, 2 7.3 Executive compensation contracts and participative budgeting 17.4 Internal labour markets 2

8. RESPONSIBILITY ACCOUNTING AND TRANSFER PRICING 8.1 Course themes, responsibility accounting, and transfer pricing 18.2 Responsibility accounting 18.3 Economic value added 18.4 Transfer pricing 1, 3

9. ETHICAL CONSIDERATIONS RELATED TO AGENCY THEORY AND CONTROL

9.1 Trust, ethical behaviour, and the accountant 19.2 Markets and the role of ethics 19.3 Creation and enforcement of behavioural norms 1

10. INTEGRATION 10.1 Small and large decisions, short- and long-term decisions 1, 2 10.2 Consequences of ignoring the course themes 110.3 Agency costs and activity-based management 110.4 Agency costs and strategic planning 110.5 Course summary

AuditingCourses

[AU1][AU2][MU1][BC2]

32 / CGA SYLLABUS

CERTIFIED GENERAL ACCOUNTANTS ASSOCIATION OF CANADA AUDITING COURSES

Topic Auditing 1 Auditing 2 Management

Auditing 1

Attest and nonaudit engagement X X

Audit administration: Client relations Planning and supervision Review (quality control issues)

XXX

XX

XXX

Audit of a small business X

Audit risk and materiality X X X

Auditing in an EDP environment X X X

Auditing standards: GAASInternational standards

X XX X

CAATs X X X

Comprehensive auditing X X

Ethics X X X

Evidence X X X

Fraud and illegal acts X X X

Influence of regulatory bodies on the auditing function

X X X

Internal control X X X

Legal responsibilities of the auditor X X

Management letter X X

Not-for-profit organizations, audits — special considerations

X

Operational auditing X X

Post-statement events X X

Procedures: Analytical Compliance tests Review of operations Tests of account balances (substantive testing) Tests of transactions Working papers

XXX

XXX

XXX

XXX

XX

XXX

Prospectuses and annual reports X

Reports: Long form Special reports Standard short-form X

XX

Rules of professional conduct X X X

Auditing Courses / 33

Topic Auditing 1 Auditing 2 Management

Auditing 1

Sampling: Judgmental sampling Other statistical methods Statistical sampling

X

X

XXX

Users’ expectations regarding the auditors’ role

X X X

34 / CGA SYLLABUS

AUDITING 1 [AU1]

Prerequisites Financial Accounting 3 [FA3]Management Information Systems 1 [MS1]Quantitative Methods 1 [QU1]

Calendar Description This introductory course covers the auditing concepts and procedures of external auditing. Topics include reporting; professional standards and ethics; legal liability; audit objectives, evidence, and documentation;planning and analysis; materiality and risk; internal control; auditsampling; and computer auditing. The functions and procedures relatedto the revenue and collection cycle, acquisition and expenditure cycle, inventory and capital asset balances, production and payroll cycle, andfinance and investment cycle are studied. Completion of the audit,including evaluation and communication of findings, is also studied.

Study Materials AU1 is delivered online through the CGA learning management system,edNET. Additional study materials include:

Robertson & Smieliauskas, Auditing: An International Approach, Third Canadian Edition (Toronto: McGraw-Hill Ryerson, 2004)

CICA Handbook — Assurance, Volumes I & II, updated to Release 19 (purchased through the Accounting and Assurance Supplement CD)



Level of Competence

1. INTRODUCTION TO AUDITING1.1 Nature of auditing 1, 2 1.2 External and internal auditing 21.5 Reporting 11.3 Assurance engagements 11.4 Audit, review, and compilation engagements 1

2. PROFESSIONAL STANDARDS, ETHICS, AND LEGAL LIABILITIES2.1 Professional standards 1, 2, 3 2.2 Professional ethics 12.3 An ethical case study 12.4 Legal liability 2

Auditing 1 / 35

Level of Competence

3. AUDIT OBJECTIVES, EVIDENCE, PROCEDURES AND DOCUMENTATION

3.1 Audit objectives 1, 2 3.2 Fraud and illegal acts 2 3.3 Specific audit objectives 13.4 Audit evidence 13.5 General audit procedures 1, 2 3.6 Documentation 1, 3 3.7 Pre-engagement arrangements 13.8 Engagement letters 2

4. PLANNING, MATERIALITY, AND RISK4.1 Audit planning 14.2 Role of analysis in audit planning 14.3 Analysis of unaudited financial statements 14.4 Determining materiality 1 4.5 Applying materiality 14.6 Components of Audit risk 1

5. INTERNAL CONTROL5.1 Study and evaluation of internal controls 15.2 Phases of internal control evaluation 15.3 Internal control objectives and control procedures 1, 2 5.4 Documenting internal controls 15.5 Assessing control risk 15.6 Testing internal controls 15.7 Internal control in audit strategy 1

6. AUDIT SAMPLING6.1 Nature of sampling in auditing 26.2 Statistical and nonstatistical sampling 26.3 Sample error and nonsampling error 26.4 Attribute sampling and tests of controls 26.5 Determining sample size 26.6 Evaluating the results of the test 26.7 Audit sampling for substantive testing 2 6.8 Sampling procedures for substantive testing 26.9 Determining the sample size for substantive testing 2 6.10 Dollar unit sampling 26.11 Computer illustration 6-1: Dollar unit sampling

with the computer 2

7. COMPUTER AUDITING7.1 Company operations and computer systems 1, 2 7.2 Control environment in computer-based systems 17.3 Internal controls in a computer environment 27.4 Audit implications of electronic commerce 37.5 Auditing computer systems — general considerations 17.6 Approaches to auditing computerized systems 1

36 / CGA SYLLABUS

Level of Competence

8. REVENUE AND COLLECTION CYCLE, AND ACQUISITION AND EXPENDITURE CYCLE8.1 The balance sheet approach 18.2 Revenue and collection cycle 18.3 Control objectives and tests of controls —

Revenue and collection cycle 1, 2, 3 8.4 Cash balances — Substantive procedures 1, 2 8.5 Accounts receivable — Knowledge of the business 18.6 Accounts receivable — Substantive procedures 1, 2 8.7 Accounts receivable — Confirmations 18.8 Acquisition and expenditure cycle 18.9 Control objectives and tests of controls —

Acquisition and expenditure cycle 1, 2 8.10 Accounts payable and accrued liabilities —

Knowledge of business 18.11 Substantive procedures — Accounts payable and

accrued liabilities 1, 2

9. INVENTORY AND CAPITAL ASSET BALANCES, PRODUCTION ANDPAYROLL CYCLES, AND FINANCE AND INVESTMENT CYCLE

9.1 Inventory — Knowledge of the business 19.2 Substantive Inventory — Procedures 29.3 Inventory — Observation 19.4 Manufacturing inventory — Substantive procedures 29.5 Capital assets — Knowledge of the business 29.6 Capital assets — Substantive procedures 29.7 Production and payroll cycles 29.8 Control objectives and tests of controls —

Production and payroll cycles 29.9 Substantive Payroll — Procedures 19.10 Finance and investment cycle 19.11 Control objectives and test of control — Finance and investment cycle 2

10. INVESTMENTS, LONG-TERM DEBT, SHAREHOLDERS’EQUITY BALANCES, AND COMPLETION OF THE AUDIT

10.1 Substantive Investments — Procedures 210.2 Substantive Long-term debt —Procedures 210.3 Substantive Shareholders’ equity — Procedures 210.4 Revenue and expenses 110.5 Contingencies, representations, and related parties 1, 2, 3 10.6 Subsequent events 1, 2 10.7 Evaluation of audit findings 110.8 Audit findings and independent reviews 210.9 Audit findings and communication with the client 210.10 Summary 1

Auditing 2 / 37

AUDITING 2 [AU2]

Prerequisites Auditing 1 [AU1]

Calendar Description Topics include the professional, legal, and ethical environment of auditing in the “post-Enron” era; assurance engagements; engagementplanning; assessing and evaluating internal controls in IT environments;statistical sampling; computer-assisted auditing techniques; evidence and reporting; audits of small business and consolidated statements, not-for-profit and public sector audits, and other types of audit and non-auditengagements; and a discussion of current issues and future directions inauditing.

Study Materials AU2 is delivered online through the CGA learning management system,edNET. Additional study materials include:

Selected readings: AU2, CGA-Canada, 2004

CICA Handbook — Assurance, Volume I & II, updated to Release 19 (purchased through the Accounting and Assurance Supplement CD)


Audit Command Language (ACL) for Windows v 7.2 CGA

Audit Command Language (ACL) for Windows Software Guide, Third Edition, CGA-Canada, 2003

Level of Competence

1. ASSURANCE ENGAGEMENTS1.1 Value added by assurance services, and the expectation gap 1, 2 1.2 The institutional environment of the author 21.3 A general framework for assurance engagements 1, 2 1.4 Standards and ethics 11.5 Review of the audit risk process and the audit risk model 1

2. ENGAGEMENT PLANNING2.1 Accepting audit engagement and engagement letters 12.2 Knowledge of a client’s business 1, 2 2.3 Planning materiality and audit risk 1, 2 2.4 Assessing inherent risk and control risk 1, 2, 3 2.5 Use of analysis in planning 1, 3 2.6 Planning the nature, timing, and extend of audit procedures 12.7 First-time engagements 1

3. ASSESSING AND TESTING INTERNAL CONTROLS 3.1 Internal control Fundamentals 1, 2 3.2 Control models and corporate governance 1, 2 3.3 General and application controls 1, 2 3.4 Assess the control environment including general computer controls 1, 2 3.5 Assessing the control systems including application controls 13.6 Test of general computer controls 1, 2 3.7 Tests of application controls 1

3.8 Computer-assisted audit techniques 1

38 / CGA SYLLABUS

Level of Competence3.10 Relying on service auditors’ report 23.11 Using the work of internal audit 2

4. AUDIT SAMPLING4.1 Sampling concepts 1, 2 4.2 Attribute sampling 1, 2 4.3 Attribute sampling illustration 1

4.4 Dollar-unit sampling 14.5 Dollar-unit sampling illustration 14.6 Summary evaluation of statistical sampling 1, 2

5. SUBSTANTIVE TESTING AND EVIDENCE5.1 Sufficiency and appropriateness of evidence 1

5.2 Fraud considerations 25.3 Using CAATs in obtaining audit evidence 15.4 Special considerations in obtaining audit evidence 1, 2 5.5 Aggregating of misstatements and evaluation of financial statements 1

6. REPORTING ISSUES6.1 Audit reports 1, 3 6.2 Subsequent discovery of a material misstatements 1

6.3 Comparatives 1, 26.4 International auditing standards and foreign reporting 2, 3

6.5 Canadian-U.S. differences 2, 36.6 Communication with management and with those having oversight

for the financial reporting process 16.7 Annual reports and management discussion and analysis 1, 2

7. PRACTICAL AUDIT ISSUES: SMALL BUSINESS, SOFT SKILLS,AND COMPREHENSIVE CASE

7.1 Issues in audits of a small business 17.2 The roles of audit team members 17.3 Team and client relations 1

7.4 Meeting management 1 7.5 Comprehensive case 1

8. SPECIFIC TYPES OF AUDITS8.1 Audit of consolidated financial statements 1, 2 8.2 Audit of not-for-profit organizations (NFPs) 18.3 Public sector auditing 2

8.4 Second opinions 2

9. OTHER ENGAGEMENTS9.1 There’s more to assurance than audits 19.2 Review engagements — moderate assurance 19.3 Other assurance engagements 19.4 Specialized areas — review of interim financial statements 29.5 Specialized areas — audit of prospectuses and assistance to underwriters 29.6 Related services — compilation 19.7 Related services — reports on the results of specified audit procedures 19.8 Examination of forecasts and projections 2

9.9 Other reports 2

Auditing 2 / 39

Level of Competence

10. CURRENT ISSUES AND FUTURE DIRECTIONS 10.1 Expected changes to the audit risk model 1

10.2 Continuous auditing 210.3 Impact of e-commerce on auditing 1, 2

10.4 XBRL 210.5 The future: Auditors and audit committees 2

40 / CGA SYLLABUS

MANAGEMENT AUDITING 1 [MU1]


Calendar Description This course covers objectives, concepts, principles, and techniques of management auditing. Topics include the role of the managementauditor; types of audits; enterprise risk management; planning themanagement audit; the examination phase of management auditing;reporting audit observations and monitoring; the impact of informationtechnology on management auditing; management audit of purchasing, human resources management, marketing, and financial management;and management auditing in the public sector. Computer software is used to illustrate concepts and provide hands-on experience.

Study Materials MU1 Internet CD

Management Auditing 1 Selected Readings

Ethics Readings Handbook [ERH], Second Edition, CGA-Canada, 1999, or Ethics Readings for MU1



Audit Command Language (ACL) for Windows Software Guide, Third edition, CGA-Canada, 2003

Level of Competence

1. INTRODUCTION TO MANAGEMENT AUDITING1.1 Definition and scope of management auditing 11.2 The business environment and its accompanying risks 21.3 The role of the management auditor 11.4 Types of management audit assignments 11.5 Management audit and performance measurement 2, 3

1.6 Ethical considerations in management auditing 11.7 Introduction to case analysis 2

2. MANAGEMENT AUDITING STANDARDS2.1 Overview of management auditing standards 1, 3 2.2 Purpose, authority, and responsibility 1, 2 2.3 Independence and objectivity 12.4 Proficiency and due professional care 12.5 The outsourcing alternative 22.6 Quality assurance and improvement 22.7 Management of the internal audit department 2

Management Auditing 1 / 41

Level of Competence 3. RISK MANAGEMENT, CONTROL FRAMEWORKS,

CONTROL SELF-ASSESSMENT, AND GOVERNANCE3.1 Introduction to risk management 1, 2 3.2 Control frameworks 1, 2 3.3 Auditing using control frameworks 1, 2

3.4 Control self-assessment 23.5 Governance and the audit committee 1, 2

4. PLANNING THE MANAGEMENT AUDIT4.1 The management audit process 24.2 The management audit planning process 1, 2 4.3 Long-term planning 1, 2 4.4 Long-term audit planning A case study 24.5 Short-term (annual) audit planning 24.6 Engagement planning 1, 2

4.7 Engagement planning A comprehensive case study 1

5. EXAMINATION PHASE OF THE MANAGEMENT AUDIT5.1 Overview of the examination phase 1, 2 5.2 Preparing audit programs 15.3 Examining and testing operations and transactions 1, 2 5.4 Developing audit criteria and preparing

an audit program A case study 15.5 Using software in management auditing 15.6 Computer illustrations using ACL for Windows 15.7 Evaluating audit results 15.8 Completing and reviewing audit files 25.9 Fraud and investigations 15.10 Fraud in a technological environment 1, 2

6. AUDIT COMMUNICATIONS 6.1 Interviewing skills 2

6.2 Purpose of audit reporting 16.3 Audit reporting standards 1, 2 6.4 Contents of the written report 16.5 Presentation of the audit report 1, 2 6.6 Monitoring progress 1, 2

6.7 Audit reporting A case study 2

7. THE IMPACT OF INFORMATION TECHNOLOGY ONMANAGEMENT AUDITING, RISK, AND CONTROL

7.1 Impact of information technology on the managementaudit process 2

7.2 IT auditing 17.3 Risk analysis, assessment, and management in an IT environment 1, 2

7.4 Control frameworks 17.5 Internal controls in an IT environment 17.6 Control considerations for computer communications

and networking environments 1, 2 7.7 Control considerations for the end-user environment 1, 2 7.8 Managing auditing in a rapidly changing

technological environment 2

42 / CGA SYLLABUS

Level of Competence8. MANAGEMENT AUDIT OF MARKETING, PURCHASING,

AND PRODUCTION8.1 Marketing: Its role, main activities, and risks 28.2 Management audit of marketing A case study 1, 2 8.3 Computer illustration 8-1: Sales and marketing analysis 18.4 Purchasing: Its role, main activities, and risks 28.5 Management audit of purchasing A case study 1, 2 8.6 Production: Its role, main activities, and risks 2, 3 8.7 Management audit of production A case study 1

9. MANAGEMENT AUDIT OF HUMAN RESOURCES, TREASURY,AND STRATEGIC PLANNING

9.1 Human resources management: Its role, main activities, and risks 1, 2 9.2 Management audit of human resources planning A case study 19.3 Computer illustration 9-1: Audit of human resources costs 19.4 Treasury: Its role, main activities, and risks 29.5 Management audit of treasury A case study 19.6 Auditing the financial process 29.7 Strategic planning: Its role, main activities, and risks 29.8 Management audit of strategic planning A case study 1

10. MANAGEMENT AUDITING IN THE PUBLIC SECTORAND THE PRIVATE, NOT-FOR-PROFIT SECTOR

10.1 Roles, activities, and risks specific to the public sector 110.2 Governance in the public sector 1, 2

10.3 Comprehensive auditing 110.4 Value-for-money (VFM) auditing 110.5 VFM audit of a research organization A case study 210.6 Governance and management auditing of

not-for-profit organizations 1, 2 10.7 Course summary 1

Business Case 2 / 43

BUSINESS CASE 2 [BC2]

Prerequisite Concurrent or prior completion of Auditing 1 [AU1]

Calendar Description Business Case 2 is the second business case in the CGA program of professional studies. The purpose of BC2 is to provide students withhands-on experience in preparing audit working papers. Audit workingpapers are required to support the audit opinion reached by the auditor.

The business case provides a typical real-life situation in which thestudent takes on the role of an audit assistant to complete a year-end auditfile for review by a partner. Students work through the following four phases of an audit:

Phase I: Planning and designPhase II: Testing internal control Phase III: Directly testing the financial balancesPhase IV: Completing the audit and issuing the auditor’s report

BC2 also provides students with the opportunity to exercise professionaljudgment.

Study Materials CaseWare 2001, CGA Educational version

BC2 data, to be downloaded from the BC2 website at www.cga-education.org/2004-05/bc2/

Client background for the fictitious company Oceanview Marine Ltd., working papers, permanent file, client documents, and the requirementsof the student submission are contained in the Business Case 2 document.

1. CLIENT BACKGROUND

2. WORKING PAPER PREPARATION

3. STUDENT TASKSTask 1 Review client acceptance and engagement letter, takeover letter, and reply Task 2 Perform preliminary analysisTask 3 Determine materiality and assess risk Task 4 Gain an understanding of the client’s internal control and assess control riskTask 5 Design and perform tests of controls and dual purpose testsTask 6 Perform audit of cash Task 7 Perform audit of accounts receivable using dollar unit samplingTask 8 Perform audit of inventoryTask 9 Perform audit of accounts payable using non-statistical samplingTask 10 Complete the audit

44 / CGA SYLLABUS

4. WORKING PAPERS

5. PERMANENT FILE

6. CLIENT DOCUMENTS

7. BLANK WORKING PAPERS

Finance Courses

[FN1][FN2]

46 / CGA SYLLABUS

CERTIFIED GENERAL ACCOUNTANTS ASSOCIATION OF CANADAFINANCE COURSES

Topic Finance 1 Finance 2

Adjusted present value X

Capital:Cost ofShort- and long-term

XX

XX

Capital budgeting X X

Capital market theories:Capital asset pricing modelEfficient capital marketsPortfolio theory

XXX

XXX

Capital structure:Impact of corporate taxes Theory of capital structure

XX

Cash management X X

Common shares, warrants & convertibles X X

Dividend policy X X

Ethics X X

Expected returns X X

Financial analysis X X

Hedging X

Leases X

Long-term debt & preferred shares X X

Mergers and acquisitions X X

Optimal investment strategy X X

Options X

Planning:Long-range X X

Planning and control of international operations X

Project financing and venture capital X

Taxation X X

Time value of money X

Treasury risk management X X

Uses of quantitative techniques:Corporate planning modelsSensitivity analysis

XX

Working capital management X X

Finance 1 / 47

FINANCE 1 [FN1]

Prerequisites Financial Accounting 1 [FA1] Economics 1 [EM1]

Calendar Description This foundation course in managerial finance focuses on the majordecisions made by the financial executive. Content includes analysis of the financial environment and its components; security valuation; thedeterminants of interest rates; strategic decisions in capital budgeting,cash flow estimation, and the cost of capital; working capital management; and financial planning. Computer spreadsheets are used todemonstrate concepts and provide practice in basic financial analysis.

Study Materials Lusztig, Cleary, and Schwab, Finance in a Canadian Setting, SixthEdition (Toronto: John Wiley & Sons, Canada Ltd., 2001)

FN1 Internet CD



Level of Competence

FOUNDATION REVIEW FR. 1 Legal forms of organizationFR. 2 Future and present value

1. INTRODUCTION TO CORPORATE FINANCE1.1 Major tasks of the financial executive 21.2 Objectives of the financial executive 1, 2 1.3 Conflicts of interest 1, 2, 3 1.4 The financial system 31.5 Major financial securities: Short-term securities 21.6 Major financial securities: Bonds 2, 3 1.7 Major financial securities: Equity 2

1.8 Specialized markets 31.9 Personal and corporate taxes 1

48 / CGA SYLLABUS

Level of Competence

2. SECURITY VALUATION: RISK-FREE ASSETS2.1 Interest rate as an opportunity cost 12.2 Present values: Discounting lump sums 12.3 Future values: Compounding lump sums 12.4 Varying compound intervals 1

2.5 Annuities 1 2.6 Ethical issues 2

3. DETERMINANTS OF INTEREST RATES3.1 Overview of determinants of interest rates 2

3.2 Term structure effects 33.3 Determinants of foreign exchange rates 13.4 Risk premiums on bonds and preferred shares 2

3.5 Efficient capital markets 2

4. SECURITY VALUATION: RISK-ADJUSTED DISCOUNT RATES4.1 Determinants of equity prices 14.2 Relationship between price and expected return 24.3 Relationship between expected return and required return 24.4 Definition of risk of common shares 2, 3 4.5 Determinants of required return 14.6 Risk-adjusted discount rate (RAD) approach 3

5. STRATEGIC DECISIONS: CAPITAL BUDGETINGAND CASH FLOW ESTIMATION

5.1 Capital budgeting process 25.2 Estimating cash flows 1, 2, 3

5.3 International complications 35.4 Business in multicultural and multinational contexts 2

6. STRATEGIC DECISIONS: CAPITAL BUDGETINGEVALUATION CRITERIA

6.1 NPV rule measures shareholder wealth 16.2 Capital budgeting and CAPM 26.3 Risk adjustment by project or division 26.4 Alternative capital budgeting criteria 1

6.5 Capital rationing 3

7. STRATEGIC DECISIONS: COST OF CAPITAL7.1 Defining the cost of capital 17.2 Using the cost of capital 27.3 Calculating the component costs of capital 17.4 Calculating the component weights 17.5 Weighted average cost of capital (WACC) 17.6 Impact of capital structure on WACC 37.7 Capital structure and dividend policy 3

Finance 1 / 49

Level of Competence

8. OPERATING DECISIONS: WORKING CAPITAL MANAGEMENT8.1 Net working capital (NWC) management: An operational focus 28.2 Objective of net working capital management 28.3 Net working capital management procedure 38.4 Optimal asset levels: Cash and marketable securities 2

8.5 Cash management 18.6 Optimal asset levels: Accounts receivable 28.7 Optimal asset levels: Inventory 28.8 Management of accounts payable 1, 2 8.9 Cyclicality and cash flow planning 2

8.10 International complications 3

9. FINANCIAL PLANNING9.1 Important elements in financial planning 29.2 Benefits of financial planning 29.3 Objective of financial planning 2

9.4 Financial planning model 19.5 Links between long-term and short-term financing decisions 2

10. LONG-TERM PLANNING 10.1 Financial analysis 2

10.2 Long-term financial planning model 110.3 Planning as a strategic advantage 210.4 Overview of treasury risk management 310.5 Business valuation, mergers, and acquisitions 310.6 Review of ethics issues 2

10.7 Course summary

50 / CGA SYLLABUS

FINANCE 2 [FN2]

Prerequisite Finance 1 [FN1]

Calendar Description This advanced finance course provides an in-depth study of issues and tools that will assist financial managers in making decisions. Topicsinclude capital budgeting under uncertainty; long-term sources of funds;capital structure; dividend policy; special financing and investmentdecisions; futures, forwards, options, and swaps; treasury risk management; financial planning; as well as long-term planning and strategic issues in finance.

Study Materials FN2 Internet CD

FN2 Reading Book, CGA-Canada, 2004

Ethics Readings Handbook [ERH], Second Edition, (Vancouver, BC:CGA-Canada, 1999) or Ethics Readings for FN2


FOUNDATION REVIEWFR.1 Time value of money (with calculator)FR.2 Term structure of interest ratesFR.3 Valuation of bonds, preferred shares, and common sharesFR.4 Weighted average cost of capital

FR.5 Statistical conceptsFR.6 Cash management concepts

FR.7 Financial analysis

1. BASIC CONCEPTS1.1 Consumption, investment, and financial markets 11.2 Market efficiency 21.3 Agency issues, ethical considerations, and other

stakeholder issues 21.4 Relationship between net present value and required return 11.5 Estimating cash flows for capital budgeting purposes 11.6 Capital budgeting evaluation criteria 1, 21.7 Summary

2. CAPITAL BUDGETING UNDER UNCERTAINTY2.1 Basics of portfolio theory 12.2 Measuring the risk and return of a single security 12.3 Capital budgeting in a portfolio framework 12.4 Market risk and total risk 12.5 Capital rationing 12.6 Annual capital budgeting process 12.7 Summary 2

Finance 2 / 51

3. LONG-TERM SOURCES OF FUNDS3.1 Bank financing 1, 2 3.2 Bonds 1, 2 3.3 Bond refinancing 1 3.4 Preferred shares 23.5 Preferred share refinancing 1 3.6 Common shares 13.7 Issuing securities 1, 2 3.8 Summary

4. CAPITAL STRUCTURE4.1 Capital structure theory 14.2 Impact of corporate taxes 14.3 Impact of personal taxes 14.5 Effect of bankruptcy costs 24.6 Other influences on capital structure 14.7 Selecting capital structure in practice 1, 2 4.8 Summary

5. DIVIDEND POLICY5.1 Theoretical foundation 1, 2 5.2 Dividend policy in practice 15.3 Payment procedures 25.4 Stock dividends and stock splits 25.5 Share repurchases and the dividend decision 25.6 Summary

6. SPECIAL FINANCING AND INVESTMENT DECISIONS6.1 Introduction to project financing 26.2 Interactions of investment and financing decisions 16.3 Evaluating lease financing 16.4 Mergers and acquisitions 1, 2 6.5 Leveraged buyouts 26.6 Summary

7. TREASURY RISK MANAGEMENT 7.1 Types of treasury risk 1 7.2 Measuring risk exposure 1 7.3 Basic risk management 1 7.4 Risk management policy considerations 2 7.5 Financing international trade 2 7.6 Summary

8. FUTURES AND FORWARDS 8.1 Futures and forwards 1, 2 8.2 Basic valuation concepts of financial futures and forwards 1 8.3 Hedging with futures and forward contracts 1, 2 8.4 Summary

52 / CGA SYLLABUS

9. OPTIONS AND SWAPS 9.1 Options 1, 2 9.2 Basic valuation concepts of financial options 1, 2 9.3 Corporate securities and option theory 1 9.4 Hedging with options 1, 2 9.5 Swaps 19.6 Hedging with swaps 1 9.7 Cost of hedging 1, 2 9.8 Summary

10. FINANCIAL PLANNING 10.1 Overview of the financial planning process 2 10.2 Role of forecasting 1 10.3 Role of pro forma financial statements 1 10.4 Short-term financial planning 1 10.5 The long-term and short-term financing decision 110.6 Interpreting financial ratios 1 10.7 Long-term financial planning model 110.8 Strategic decisions and ethical considerations 1, 2 10.9 Summary 10.10 Course summary

ManagementInformation

Systems Courses

[MS1][MS2]

54 / CGA SYLLABUS

CERTIFIED GENERAL ACCOUNTANTS ASSOCIATION OF CANADAMANAGEMENT INFORMATION SYSTEMS COURSES

Topic


Systems 1


Systems 2

Administration X X

Applications X

Audit and control X X

Business analysts X

Characteristics of an MIS X X

Communication networks X X

Databases:CharacteristicsConceptsDesignTypes

XX

X

XXXX

Decision support/Executive support system X X

Design and development X X

Ethics X X

Expert systems and artificial intelligence X

Files:DesignOrganization methods X

XX

Hardware components X

Implementation X

Information requirements for management decisions X X

Input and output design/technology X X

Internal control X X

Modeling X

Multitasking X

Project management X

Prototyping X X

Risk X X

Software:Application programsFourth-generation languagesOperating systems software

XXX

X

Stages and life cycle X X

Strategic uses X X

System analysis:Data flow diagramsObject-oriented analysisPhasesProject repositoriesSpecificationsTools and techniques

X

X

X

XXXXXX

Management Information Systems Courses / 55

Topic


Systems 1


Systems 2

System maintenance X X

System planning X X

Testing X X

Types of systems X X

User interfaces X X

56 / CGA SYLLABUS

MANAGEMENT INFORMATION SYSTEMS 1 [MS1]

Prerequisite Financial Accounting 1 [FA1]

Calendar Description This is an introductory course in the use of computer-based informationsystems in management and accounting. Topics surveyed includehardware and software of computer systems; file and databaseorganization; networks and telecommunications; the systemsdevelopment process; designing information systems solutions; systemssecurity and controls; artificial intelligence; and the management ofinformation systems. Computer software is used to provide illustrationand practice in database concepts.

Study Materials Stair and Reynolds, Principles of Information Systems: A ManagerialApproach, Fifth Edition (Boston: Course Technology, 2001)

MS1 Internet CD



Level of Competence

1. INTRODUCTION TO INFORMATION SYSTEMS1.1 Information systems concepts 1, 2, 31.2 What is an information system? 11.3 Business information systems 1

1.4 Systems development 11.5 Why study information systems? 21.6 Information systems in organizations 11.7 Using information systems to attain competitive advantage 1, 21.8 Performance-based information systems 21.9 Systems ethics and societal issues 1

2. FOUNDATIONS OF COMPUTER SYSTEMS2.1 Major hardware components of a computer 1, 2, 3

2.2 Secondary storage 12.3 Input and output technology 12.4 Computer types, standards, selecting and upgrading 1, 2

2.5 Software 1 2.6 Programming languages 2

2.7 Software issues and trends 12.8 Introducing Microsoft Access

Computer illustration 2-1: Using Access 1 2.9 Computer illustration 2-2: Browsing and updating a database 1

Management Information Systems 1 / 57

Level of Competence

3. FILE AND DATABASE ORGANIZATION3.1 Data organization and information 13.2 File organization methods 1, 23.3 Database organization methods 13.4 Database management systems 1, 23.5 Database storage and developments 23.6 Computer illustration 3-1: Basic concepts of a database and its elements 13.7 Computer illustration 3-2: Creating a table 13.8 Computer illustration 3-3: Adding fields, updating records, and

changing formats 1

4. NETWORKS AND TELECOMMUNICATIONS4.1 Basic concepts of telecommunications 2

4.2 Telecommunications models 1 4.3 Networks 1, 2 4.4 Client/server computing 1

4.5 Telecommunications software, protocols, and devices 24.6 Telecommunications applications and issues 2, 3

4.7 The Internet 14.8 The World Wide Web 1, 24.9 Intranets and extranets 1

4.10 Net issues 2

5. E-COMMERCE, TRANSACTION PROCESSING, AND ENTERPRISE RESOURCE PLANNING

5.1 Introduction to e-commerce 1 5.2 E-commerce applications 2 5.3 Technology infrastructure 1

5.4 Electronic payment systems 25.5 Threats to e-commerce 15.6 Strategies for successful e-commerce 25.7 Transaction processing systems 1, 2 5.8 Enterprise resource planning 1, 3

6. THE SYSTEMS DEVELOPMENT PROCESS6.1 Introduction to systems development 1, 26.2 Systems development life cycle 16.3 Factors affecting systems development success 1

6.4 Systems investigation 16.5 Systems analysis

Computer illustration 6-1: Using Excel to draw DFDs 16.6 Primary key, indexing, and table relationships in Access 1

Computer illustration 6-2: Primary key and indexes 1Computer illustration 6-3: Creating relationships between tables 1

7. DESIGNING INFORMATION SYSTEMS SOLUTIONS7.1 Logical and physical design 1

7.2 Spreadsheet applicationsComputer illustration 7-1: Building a spreadsheet solution 1

7.3 Special considerations and user interface designs 17.4 Emergency procedures and disaster recovery 1

7.5 Systems controls 17.6 Generating systems design alternatives 27.7 Evaluating and selecting a system design 17.8 The design report 2

7.9 Computer illustration 7-2: Creating a report using Access 1

58 / CGA SYLLABUS

Level of Competence

8. SYSTEMS IMPLEMENTATION, MAINTENANCE, REVIEW, AND AUDIT 8.1 Systems implementation 1 8.2 Software development 1, 2

8.3 Software development tools and techniques 1, 2 8.4 Preparation, installation, testing, conversion, and acceptance 1

8.5 Systems maintenance 18.6 Systems review 18.7 Audit trails 18.8 Systems audits 28.9 Computer illustration 8-1: Creating queries in Access 18.10 Computer illustration 8-2: Systems control in Access 1

9. ARTIFICIAL INTELLIGENCE9.1 Basic concepts of artificial intelligence 2

9.2 Expert systems 29.3 Intelligent agents / bots 39.4 Applications of ES and AI 29.5 Virtual reality 29.6 Computer illustration 9-1: Building and running simple

Access applications using macros 2

10. INFORMATION SYSTEMS AND MANAGEMENT10.1 Decision making and problem solving 110.2 Types and functional aspects of management information systems 1, 210.3 Decision support systems 110.4 Group decision support systems 110.5 Computer illustration 10-1: Using a spreadsheet for decision support 210.6 Executive support systems 110.7 Computer waste, mistakes, crime, and security 110.8 Health and environment issues 210.9 Ethical issues 110.10 Course summary


MANAGEMENT INFORMATION SYSTEMS 2 [MS2]

Prerequisite Management Information Systems 1 [MS1]

Calendar Description This advanced course in analysis, design, and implementation of computer-based information systems is presented from a managementend-user perspective. Topics include major components of a computerized system; identifying systems requirements; the systemsdevelopment life cycle; detailed systems analysis; detailed systemsdesign, implementation, and management.

Study Materials MS2 is delivered online through the CGA learning management system,edNET. Additional study materials include:

Laudon, Laudon, and Brabston, Management Information Systems:Managing the Digital Firm, First Canadian Edition (Toronto: PrenticeHall, 2002)

Ivey Cases, Richard Ivey School of Business, The University of WesternOntario (London, Ontario: Ivey Management Services, 2004)

Ethics Reading Handbook [ERH], Second Edition (Vancouver, B.C.:CGA-Canada, 1999)


Level of Competence1. STRATEGIC IMPORTANCE OF IS

1.1. IT as an integral part of strategic planning 11.2. IT for competitive advantage 11.3. IS to achieve business transformation 11.4. IS and globalization 11.5. IT’s rapid pace of change 21.6. Managing rapid change 11.7. Role of the CIO, CTO, and CKO 2

2. INFORMATION SYSTEMS PLANNING ISSUES2.1. IS systems planning 12.2. Short- and long-range technology planning 12.3. Data and information management issues 22.4. IS economics 1, 22.5. IS human resources planning 12.6. Developing an IS strategic plan 1

3. SYSTEMS DEVELOPMENT LIFE CYCLE AND SYSTEMS ANALYSIS PHASE 3.1. Systems development 13.2. Systems development methods and techniques 13.3. Make or buy decisions 13.4. Acquisition of software and hardware 13.5. Vendor selection and contractual issues 23.6. Project management 13.7. Feasibility and cost-benefit analyses 1

60 / CGA SYLLABUS

Level of Competence 4. SYSTEMS AND PROCESS DESIGN

4.1. Analysis and design overview 1 4.2. Systems analysis — requirements gathering 14.3. Process modeling 14.4. Data modeling 1 4.5. Logic modeling 24.6. Systems design 24.7. Systems analysis and design in smaller organizations 24.8. Ethical issues in systems development 2

5. SYSTEMS IMPLEMENTATIONS, TESTING, AND SUPPORT 5.1. Systems installation and conversion 1 5.2. Testing in systems implementation 15.3. Quality assurance in system development 1 5.4. Systems maintenance 25.5. System enhancement and reengineering 25.6. Legacy systems issues 15.7. Measuring system benefits 1

6. INTERNET, EXRANET, INTRANET 6.1. Internet as a business tool 16.2. Use of the Internet to streamline operations 1, 2 6.3. Technologies to support groups and groupwork 16.4. Intranet and extranet 1 6.5. Strategic uses of Internet technologies 1

7. ELECTRONIC COMMERCE AND EDI 7.1. E-business, e-commerce, and e-service 17.2. E-business opportunities and challenges 1 7.3. Planning e-commerce operations 27.4. Funding issues 17.5. Security, privacy, taxation, and jurisdictional issues 2 7.6. Electronic data interchange and XML 27.7. Web-based reporting and XBRL 2

8. MANAGING TELECOMMUNICATIONS AND NETWORKS 8.1. Overview of telecommunications 18.2. Strategic uses of telecommunications 28.3. Network basics 18.4. Trends in network management 28.5. Network security issues 1 8.6. Planning and managing wireless networks 1, 2 8.7. Remote computing management issues 1

9. IT OPERATIONAL AND SECURITY ISSUES 9.1. Outsourcing, and outsourcing models 19.2. IS security: Threats and vulnerability 1 9.3. Dealing with security threats 1 9.4. Role of auditing in IS security 2 9.5. Ethical issues 1

10. HUMAN SIDE OF IS MANAGEMENT 10.1. Managing internal and external resources 110.2. Change management 110.3. End-user computing and training issues 110.4. Managing expectations 110.5. Social responsibility 2

TaxationCourses

[TX1][TX2]

62 / CGA SYLLABUS

CERTIFIED GENERAL ACCOUNTANTS ASSOCIATION OF CANADA TAXATION COURSES

Topic Taxation 1 Taxation 2

Administrative procedures X

Alternative minimum tax X X

Anti-avoidance rules X

Benefits to shareholders X X

Business income X

Capital cost allowance and eligible capital property X

Capital gains and losses X

Capital gains exemption X X

Corporate reorganizations X X

Corporations: Computing taxable income Computing taxes payable

XX

Death, and trusts X

Debt forgiveness X

Employment income X

Ethics X X

Income from property X

Individuals: Computing net income Computing taxable income and taxes payable

XX

International taxation — foreign reporting X

Liability for tax — the fundamentals X

Non-residents and taxation of foreign income X

Partnerships X

Purchase or sale of a business — assets or shares X X

Structure and interpretation of ITA X

Tax planning X X

Transfer of property: Among family members To a taxable Canadian corporation X

XX

Taxation 1 / 63

TAXATION 1 [TX1]

Prerequisite Financial Accounting 3 [FA3]*

Calendar Description This course covers the fundamental principles, concepts, and application of Canadian federal income tax legislation. Topics include the concepts of income and liability for tax; income from employment, business, and property; shareholder benefits; deductions; capital gains and losses; computation of taxable income for individuals and corporations; an introduction to tax planning; and international taxation. The course emphasizes understanding of the conceptual structure of the Income Tax Act and the application of its rules to practical cases. The course also integrates the use of tax preparation software.

Study Materials Denhamer, Taxation in Canada, 2004-2005 Edition (North York, Ontario: CCH Canadian Limited, 2004) (provided on the TX1 Internet CD and in print format)


TX1 Internet CD

ITA, Bulletins, Circulars, and Rulings CD, including:

• Canadian Income Tax Act with Regulations, 78th Edition (North York, Ontario: CCH Canadian Limited, 2004) (also provided in print format)

• Income Tax Bulletins, Circulars, Rulings, 2004 Edition (North York, Ontario: CCH Canadian Limited, 2004)

CANTAX T1Plus CD


* Must have qualified for examination.

64 / CGA SYLLABUS

Level of Competence

1. INTRODUCTION AND CONCEPT OF INCOME 1.1 Income tax: History, objectives, and legislative process 1, 2 1.2 Professional ethics and tax preparation 1 1.3 Administration and enforcement 1, 2 1.4 Structure and interpretation of the Income Tax Act 1 1.5 Learning to use the ITA (CCH — 78th edition) 1 1.6 Steps in computing income tax 1 1.7 Relationship between the ITA and the T1 income tax and

benefit return 1 Computer illustration 1-1:

Completing a simple income tax and benefit return 1 1.8 Liability for Part I tax 1 1.9 Computation of income 1, 3 1.10 Summary and conclusion 1

2. EMPLOYMENT INCOME AND SHAREHOLDER BENEFITS 2.1 Definition of income from office and employment 1, 2 2.2 Amounts to be included in employment income 1 2.3 Deductions in computing employment income 1 2.4 Deductions at source and information returns 3 2.5 Computer illustration 2-1: Computing employment income 1 2.6 Shareholder’s benefits 2 2.7 Summary and conclusion 1

3. BUSINESS INCOME 3.1 Definition of business income 1 3.2 General principles 1, 3 3.3 Amounts to be included in computing business income 1 3.4 Restrictions on deductions 1 3.5 Permitted deductions 1, 3 3.6 Computer illustration 3-1: Preparing a statement of revenue and

expenses for tax purposes 1 3.7 Other situations 1, 2, 3 3.8 Summary and conclusion 1

4. CAPITAL COST ALLOWANCE AND ELIGIBLE CAPITAL PROPERTY

4.1 Transactions between persons not dealing at arm’s length 2 4.2 Tax depreciation system 1 4.3 Capital cost allowance 1, 2 4.4 Eligible capital property 1 4.5 Computer illustration 4-1: Capital cost allowance and eligible

capital property 1 4.6 Summary and conclusion 1

Taxation 1 / 65

Level of Competence

5. INCOME FROM PROPERTY, INCOME FROM OTHER SOURCES, AND OTHER DEDUCTIONS

5.1 Income from property: Introduction 1 5.2 Interest 1 5.3 Dividends 1 5.4 Rental income 1 5.5 General deductions from property income 1 5.6 Other income 1 5.7 Other deductions 1 5.8 Saving for retirement 1, 3 5.9 Computer illustration 5-1: Computing income from property,

income from other sources, and other deductions 1 5.10 Summary and conclusion 1

6. CAPITAL GAINS AND LOSSES 6.1 Introduction to capital gains 1 6.2 Capital property and disposition 1, 2

6.3 General rules for the determination of taxable capital gains and allowable capital losses 1, 2 6.4 Restrictions on the deduction of capital losses 1, 2, 3 6.5 Special rules 1, 2, 3 6.6 Death, donations, and non-arm’s length transactions 2 6.7 Attribution rules 2 6.8 Computer illustration 6-1: Determining capital gains and losses 1 6.9 Summary and conclusion 1

7. TAXABLE INCOME AND TAX PAYABLE — INDIVIDUALS7.1 Deductions in computing taxable income 1, 2, 3

7.2 Capital gains exemption 2 7.3 Computing Part I tax 1 7.4 Refundable and non-refundable tax credits 1, 2, 3 7.5 Computing tax under I.2, alternative minimum tax,

and split income 2, 3 7.6 Computer illustration 7-1: Preparing a complete income tax

and benefit return, example A 1 7.7 Computer illustration 7-2: Preparing a complete income tax

and benefit return, example B 1 7.8 Summary and conclusion 1

8. TAXABLE INCOME AND TAX PAYABLE — CORPORATIONS 8.1 Types of corporations 1 8.2 Calculating net income and taxable income 1, 3 8.3 Federal basic tax, tax abatement, and surtax 1, 2 8.4 Associated corporations and small business deduction 1 8.5 Aggregrate investment income and tax under Part IV 1, 3 8.6 Other deductions in calculating tax payable 2, 3 8.7 Tax under Part I.3 3 8.8 Integration principle and distribution of corporate surpluses 1, 2 8.9 Summary and conclusion 1

66 / CGA SYLLABUS

Level of Competence

9. INTRODUCTION TO TAX PLANNING9.1 Introduction to tax planning 1

9.2 Tax avoidance and tax evasion 1, 2, 3 9.3 Deemed dividend on redemption and winde-up 2 9.4 Transfer of assets to a corporation and corporate reorganizations 3 9.5 Incorporated and unincorporated business 1 9.6 Shareholder-manager remuneration 1 9.7 Sale of assets or sale of shares 1 9.8 Donating capital property 1 9.9 Computer illustration 9-1: Using a T1 tax planner program 1 9.10 Summary and conclusion 1

10. INTERNATIONAL TAXATION 10.1 Part-year residents 1 10.2 Non-residents: Tax payable under Part I 1, 3 10.3 Non-residents: Tax payable under Part XIII 2 10.4 Tax conventions 2 10.5 International transfer pricing 2 10.6 Financing 2, 3 10.7 Foreign reporting 1, 2, 3 10.8 Summary and conclusion 1 10.9 Course summary 1

Taxation 2 / 67

TAXATION 2 [TX2]

Prerequisite Taxation 1 [TX1]

Calendar Description This advanced course covers corporate reorganizations, tax planning, and the application of tax principles and concepts to complex tax situations of individuals, trusts, partnerships, and corporations. Topics include shareholder benefits; transfer of property to corporations; corporate reorganizations; anti-avoidance and other rules; purchase or sale of a business; partnerships; death; trusts; and intra-family property transfers.

Study Materials Ethics Readings Handbook [ERH], Second Edition, CGA-Canada, 1999, or Ethics Readings for TX2

TX2 Internet CD

ITA, Bulletins, Circulars, and Rulings CD, including:

• Canadian Income Tax Act with Regulations, 78th Edition (North York, Ontario: CCH Canadian Limited, 2004) (also provided in print format)

• Income Tax Bulletins, Circulars, Rulings, 2004 Edition (North York, Ontario: CCH Canadian Limited, 2004)


Level of Competence

1. BENEFITS TO SHAREHOLDERS 1.1 Benefits conferred on a shareholder 1, 3 1.2 Shareholder loans 1 1.3 Non-resident shareholders 1 1.4 Deemed dividends 1, 2, 3 1.5 Ethical issues in tax planning 1 1.6 Writing a tax opinion 1

2. TRANSFER OF PROPERTY TO A TAXABLE CANADIAN CORPORATION

2.1 Objectives, advantages, and disadvantages of using section 85 1 2.2 Conditions 1, 3 2.3 Tax consequences of certain transactions 1 2.4 Election forms 1 2.5 Example of a transfer of property 1

3. CORPORATE REORGANIZATIONS (PART 1) 3.1 Non-arm’s length sale of shares 1, 2 3.2 Reorganization of capital 1 3.3 Convertible property 1 3.4 Share-for-share exchange 1

68 / CGA SYLLABUS

Level of Competence

4. CORPORATE REORGANIZATIONS (PART 2) 4.1 Amalgamation 1

4.2 Winding up a subsidiary owned 90% or more 14.3 Winding up a Canadian corporation 14.4 Deemed proceeds or capital gain under subsection 55(2) 1, 3 4.5 Arm’s length transactions at a price less than FMV 3

5. VARIOUS TAX CONSIDERATIONS5.1 Anti-avoidance rules 25.2 Incorporated or unincorporated business 15.3 Capital gains deduction 1, 2, 3 5.4 Deferred compensation 1, 3 5.5 Debt forgiveness and seizure of real property 1, 3

6. PURCHASE OR SALE OF A BUSINESS6.1 Purchase or sale of shares 1, 2 6.2 Purchase or sale of assets 1, 3 6.3 Assets or shares 16.4 Acquisition of control 1, 2, 3

7. PARTNERSHIPS 7.1 Definition 3

7.2 Computation of income 1, 2, 3 7.3 Computation of the ACB of a partnership interest 1, 3 7.4 Transfer of property to the partnership

and admission of a new partner 1, 3 7.5 Withdrawal of a partner 1, 2 7.6 Dissolution of a partnership 17.7 Limited partnership 2, 3 7.8 Transfer of property by a partnership to a corporation 1

7.9 Information return 1

8. DEATH OF A TAXPAYER8.1 Income in the year of death 1, 2 8.2 Deemed disposition of property on death 1, 2 8.3 Deferred income plans 1

8.4 Death benefit 18.5 Deductions, tax credits, and alternative minimum tax 28.6 Filing of income tax and benefit returns and

payment of income tax 28.7 Capital losses realized by the estate 18.8 Death of the shareholder of a private corporation 1

8.9 Planning 1

Taxation 2 / 69

Level of Competence

9. TRUSTS 9.1 General 1, 3

9.2 Creation of a trust 1, 3 9.3 Taxation of a trust resident in Canada 1, 3 9.4 Taxation of beneficiaries 19.5 Deemed disposition of trust property after 21 years 19.6 Income interest of a trust 19.7 Capital interest and liquidation of a trust 1, 3

9.8 Non-resident trust 39.9 Use of a trust 1

10. TRANSFERS OF PROPERTY AMONG FAMILY MEMBERS10.1 Gifts and non-arm’s length transactions 110.2 Attribution rules 1, 2

10.3 Estate freezes 1 10.4 Case study 1

General Business Courses

[CM1][EM1][LW1][QU1]

72 / CGA SYLLABUS

COMMUNICATIONS 1 [CM1]

Prerequisite None

Calendar Description This course is intended to develop the writing skills professionals require to succeed in business communications and academic studies. It introduces a three-stage writing process (planning, drafting, and revising), integrated with critical reading, and the analysis and expression of ideas. Basic grammar, spelling, and usage are reviewed. Writing assignments include typical business communications, a critical essay, and a formal report.

Study Materials May and May, Effective Writing: A Handbook for Accountants, Sixth Edition (New Jersey: Prentice-Hall, Inc., 2003)

Troyka, Simon and Schuster Handbook for Writers, Third Canadian Edition (Scarborough, Ontario: Prentice Hall, Inc, 2002)

CM1 Internet CD


Level of Competence

1. INTRODUCTION TO THE WRITING AND READING PROCESS1.1 The importance of the writing process 11.2 Planning to write 11.3 Generating ideas 21.4 Organizing techniques 21.5 The importance of the reading process 11.6 Planning the formal report: Choosing a topic 1

2. PLAYING BY THE RULES: GRAMMAR, SPELLING, AND PUNCTUATION2.1 Why does standard English matter? 12.2 Spelling and dictionaries 12.3 Improving sentence structure 12.4 Achieving clarity through punctuation 22.5 Critical reading 2

3. DRAFTING AN EFFECTIVE MEMO 3.1 Criteria for effective memos 13.2 The process for writing memos 13.3 Drafting for success 23.4 Critical reading 2

Communications 1 / 73

Level of Competence4. STRATEGIES FOR REVISING

4.1 Why does revision matter? 14.2 The large matters: An overview 14.3 The middle matters: Paragraphs and sentences 14.4 The smaller matters: Consistency and accuracy 14.5 Choosing the best words 14.6 Checklist for language revision 14.7 Collecting information for the formal report 14.8 Critical reading 2

5. WRITING EFFECTIVE BUSINESS LETTERS 5.1 Primary criteria for effective correspondence 15.2 Stressing the positive and the constructive 15.3 Letter conventions 15.4 Letter-writing strategies 15.5 Outlining the formal report 2 5.6 Critical reading 2

6. REPORT CONVENTIONS AND DOCUMENTING SOURCES 6.1 Introduction to report conventions 16.2 Report format 16.3 Using sources effectively 16.4 Documentation styles 26.5 Critical reading 2

7. WRITING FOR ACADEMIC PURPOSES 7.1 Writing in different subject areas 27.2 Criteria for an effective essay 17.3 Supporting an argument 17.4 Common weaknesses in argument 17.5 Critical reading of arguments 2

8. EFFECTIVE SUMMARIES AND INSTRUCTIONS 8.1 The importance of summaries 28.2 Strategies for writing summaries 18.3 Practical application of summaries 18.4 Writing to instruct 1 8.5 Critical reading 2

9. FINALIZING THE FORMAL REPORT 9.1 Report writing styles 29.2 Sample report 19.3 Critical reading 2

10. EXAMINATION-WRITING TECHNIQUES 10.1 Critical reading 210.2 Preparation and strategies for writing examinations 210.3 A sample examination 1

74 / CGA SYLLABUS

ECONOMICS 1 [EM1]

Prerequisite None

Calendar Description This is a principles course in the issues, concepts, and theories of microeconomics and macroeconomics. It provides practice in applyingeconomic reasoning to decision and forecasting problems in business, industry, and government. Students gain understanding of how theCanadian economy functions and interacts with the global economy.Topics include supply, demand, and price; elasticity and price regulation;production costs and decisions; market structures and pricing; nationaleconomic indicators, issues, performance, and policy; money, banking,and interest; unemployment and inflation; and the global environment of trade and finance.

Study Materials Parkin and Bade, Economics: Canada in the Global Environment,Fourth Edition (Toronto, Ontario: Addison Wesley Longman Inc., 2000)


EM1 Internet CD


Level of Competence

1. INTRODUCTION TO THE STUDY OF ECONOMICS1.1 What is economics? 1, 2 1.2 Making and using graphs 31.3 The production possibility frontier 1

1.4 Demand 1 1.5 Supply 1 1.6 Price determination 1

2. ELASTICITY AND PRICE REGULATION2.1 Price elasticity of demand 12.2 Other elasticities of demand 32.3 Price elasticity of supply 12.4 Consumer and producer surpluses 2

2.5 Price regulation 22.6 Economics and ethics 3

3. PRODUCTION COSTS3.1 The firm’s economic problem 1, 2, 3 3.2 Efficiency of firms 33.3 The firm’s objectives, constraints, and short-run costs 13.4 Economies of scale and long-run costs 23.5 Costs and input prices 2

Economics 1 / 75

Level of Competence

4. MARKET STRUCTURES: COMPETITION AND MONOPOLY 4.1 Types of market structure 1 4.2 Perfect competition 1 4.3 Other topics in perfect competition 2, 3 4.4 Monopoly 1 4.5 Price discrimination and other topics in monopoly 2, 3

5. MARKET STRUCTURES: MONOPOLISTIC COMPETITION AND OLIGOPOLY

5.1 Definition of monopolistic competition and oligopoly 1 5.2 Price, output, and efficiency in monopolistic competition 1, 3 5.3 Price/profit strategies of firms in an oligopolistic industry 1, 3 5.4 Competition policy 3

6. INTRODUCTION TO MACROECONOMICS AND ECONOMIC INDICATORS

6.1 Unemployment, economic growth, and inflation 1 6.2 Gross domestic product 1 6.3 The price level and real GDP 1 6.4 The limitations of real GDP 2 6.5 Aggregate supply 1 6.6 Aggregate demand 1 6.7 Equilibrium GDP 1

7. EXPENDITURE DECISIONS7.1 Consumption and savings decisions 1

7.2 Equilibrium expenditure 1 7.3 The multiplier 1 7.4 Government budgets 3 7.5 Fiscal policy multipliers 1, 2 7.6 Fiscal policy multipliers and the price level 1, 2

8. MONEY, BANKING, AND INTEREST RATES8.1 Nature of money 2

8.2 Depository institutions 3 8.3 Money creation 1 8.4 The Bank of Canada and its influence on the money supply 2 8.5 Demand for money 1 8.6 Determination of interest rates 1 8.7 The Bank of Canada’s influence on aggregate expenditure 2 8.8 Fiscal policy, interest rates, and investment 2 8.9 The Canadian experience 3

9. UNEMPLOYMENT AND INFLATION 9.1 The labour force 1 9.2 Types of unemployment 1 9.3 Unemployment and full employment 1 9.4 Inflation 1 9.5 Effects of inflation 1 9.6 Interest rates and inflation 1 9.7 The business cycle 2

76 / CGA SYLLABUS

Level of Competence10. THE GLOBAL ENVIRONMENT

10.1 Comparative advantage and gains from trade 210.2 Other trade topics 210.3 Balance of payments accounts 1

10.4 Financing international payments deficits 3 10.5 Foreign exchange market 2

10.6 Thoughts beyond the text: Ethics and economics 3

Law 1 / 77

LAW 1 [LW1]

Prerequisite None

Calendar Description This course introduces the Canadian legal system; tort law andprofessional liability; the principles of contract law; the law governingspecific kinds of commercial contracts, including sales, insurance, andemployment; debtor and creditor relations; and forms of businessorganization — agency, sole proprietorship, partnership, andincorporation. Students learn to avoid potential legal problems, torecognize those situations calling for legal expertise, and to communicate more effectively with legal counsel.

Study Materials Yates, Business Law in Canada, Sixth Edition (Toronto, Ontario:Prentice Hall, 2002)

Yogis, Canadian Law Dictionary, Fifth Edition (New York: Barron’s Educational Series, 2003)


LW1 Internet CD


Level of Competence

1. THE CANADIAN LEGAL SYSTEM1.1 Nature, origin, and sources of law 21.2 The law in Canada 21.3 The system of courts 21.4 Using the courts 2

2. TORT LAW AND PROFESSIONAL LIABILITY2.1 Development of tort law and the basis for liability 22.2 Intentional interference with a person or property 22.3 Law of negligence 1, 2 2.4 Professional liability and negligence 1, 2 2.5 Professional organizations 1, 2

Case review 2

3. FORMATION OF THE CONTRACTUAL RELATIONSHIP — 13.1 Role of contract law 23.2 Consensus — Offer 13.3 Consensus — Acceptance 1, 2, 3

3.4 Consideration 1 Case review 2

4. FORMATION OF THE CONTRACTUAL RELATIONSHIP — 2 4.1 Capacity to contract 2

4.2 Legality of object 1, 2 4.3 Intention to create legal relations 24.4 Requirement of writing 1

Case review 2

78 / CGA SYLLABUS

Level of Competence

5. INTERPRETING THE CONTRACT AND TERMINATING THE CONTRACTUALRELATIONSHIP

5.1 Mistake, express terms, and implied terms 1, 3 5.2 Misrepresentation 2

5.3 Privity of contract and assignment of contractual rights 25.4 Discharge by performance and by agreement 15.5 Breach of contract 15.6 Remedies for breach of contract 2

Case review 2

6. SPECIAL CONTRACTS: SALES6.1 Contracts of sale — Introduction 26.2 Contracts of sale — Title and risk 16.3 Contracts of sale — Implied conditions 16.4 Contracts of sale — Remedies 26.5 Consumer protection legislation 2

Case review 2

7. SPECIAL CONTRACTS: INSURANCE AND EMPLOYMENT7.1 Contracts of insurance — Purpose and nature 1, 2 7.2 Contracts of insurance — Other features 17.3 Contracts of employment — The employment relationship 27.4 Contracts of employment — Termination and discharge 1

7.5 Employment legislation 2 7.6 Collective bargaining 2 Case review 2

8. DEBTOR AND CREDITOR RELATIONS8.1 Negotiable instruments 3

8.2 Leasing 28.3 Secured transactions — Traditional approach 18.4 Secured transactions — New approach 18.5 Bankruptcy and insolvency 2

Case review 2

9. BUSINESS ORGANIZATIONS: AGENCY AND PARTNERSHIP9.1 The agency relationship 29.2 Agency — Creation and termination 19.3 Agency — Duties of principal and agent 1, 2 9.4 Agency — Third party rights 1

9.5 Sole proprietorship 1 9.6 Partnership — Nature 1

9.7 Partnership — Relations between partners 2, 3 Case review 2

10. BUSINESS ORGANIZATIONS: CORPORATIONS10.1 Methods of incorporation 210.2 Nature of a corporation 110.3 Division of corporate powers — Officers and directors 1, 2 10.4 Division of corporate powers — Shareholders 1

Case review 2

Quantitative Methods 1 / 79

QUANTITATIVE METHODS 1 [QU1]

Prerequisite None

Calendar Description Topics covered in this course include data and data presentation;probability; decision analysis; sampling distributions; applications ofsampling and risk analysis; statistical estimation; hypothesis testing;regression and correlation; multiple regression; index numbers; timeseries; statistical decision theory; and an introduction to linearprogramming. Computer software is used to illustrate statistical concepts.

Study Materials Kellar and Warrack, Statistics for Management and Economics, SixthEdition (Pacific Grove, California: Brooks/Cole — ThomsonLearning, 2003)

CD-ROM to accompany Statistics for Management and Economics

QU1 Internet CD


Level of Competence

1. DATA: DESCRIPTION AND PRESENTATION1.1 Introduction to statistics 1

1.2 Types of data 11.3 Graphing techniques for quantitative data 11.4 Charts for nominal-level data 1, 21.5 Describing the relationship between two variables 1, 21.6 Analyzing graphical presentations 3

2. SUMMARY MEASURES2.1 Measures of central location 1

2.2 Measures of variability 12.3 Measures of relative standing 22.4 Measures of association 1

3. FUNDAMENTALS OF PROBABILITY3.1 Introduction to probability 1

3.2 Probability rules 1 3.3 Probability distributions 1 3.4 Binomial distribution 1, 2 3.5 Poisson distribution 1, 2

4. NORMAL PROBABILITY DISTRIBUTION AND SAMPLING4.1 Continuous probability distributions 34.2 Normal probability distribution 14.3 Data collection and sampling 1, 2, 34.4 Sampling distribution of the mean 1

80 / CGA SYLLABUS

Level of Competence

5. SAMPLING DISTRIBUTIONS AND ESTIMATION 5.1 Sampling distribution of the proportion 1 5.2 Estimation 1 5.3 Sample size determination 1 5.4 Introduction to hypothesis testing 1

6. HYPOTHESIS TESTING 6.1 The t-distribution 1 6.2 Hypothesis tests on the proportion 1 6.3 Hypothesis tests on the difference between two

means — independent samples 1 6.4 Hypothesis tests on the difference between two

means — matched pairs 1 6.5 Hypothesis test on the difference in proportions 1

7. REGRESSION AND CORRELATION 7.1 Simple linear regression 1, 3 7.2 Assessing the model 1 7.3 Correlation 1 7.4 Multiple regression 1

8. INDEX NUMBERS AND TIME SERIES 8.1 Index numbers 1 8.2 Time series and forecasting 1, 2, 3 8.3 Review of statistical inference 1

9. STATISTICAL DECISION THEORY 9.1 Probability/decision trees 1 9.2 Applications and illustrations 1

10. LINEAR PROGRAMMING 10.1 Graphing linear inequalities 1 10.2 The linear programming model 1 10.3 Graphical sensitivity analysis 2 10.4 Computer illustration 10-1: Using Solver 1 10.5 Applications 1

ProfessionalApplications

Course

[PA1]

82 / CGA SYLLABUS

PROFESSIONAL APPLICATIONS [PA1]

Prerequisite Refer to regional Calendar.

Calendar Description The purpose of these resource materials is to help students prepare towrite the Professional Applications 1 [PA1] examination at the PACE level of the program. The materials are designed to illustrate the formatof the three types of questions in the examination — case analysis,short answer, and multiple choice; demonstrate the style of responserequired for each type of question; enable students to betterdemonstrate the professional competencies that are being examined,and provide the opportunity to practice responding to examination-typequestions..

Study Materials PA1 Resource Materials are delivered online through the CGA learningmanagement system, edNET. Additional study materials include:

PA1 Cases, Third Edition

May and May, Effective Writing: A Handbook for Accountants, SixthEdition (Upper Saddle River, New Jersey: Prentice-Hall, Inc., 2003)


1. WRITING EFFECTIVELY1.1 Overview of the writing process 1.2 Organizing your writing1.3 Links to self-assessments of your writing and grammar1.4 Exam-writing hints

2. SHORT-ANSWER QUESTIONS2.1 Applying case analysis techniques to short-answer questions

3. CASE ANALYSIS FRAMEWORK 3.1 Why use case studies?3.2 Applying the framework3.3 Modifying the steps3.4 Formulating a successful response3.5 Avoiding pitfalls in case analysis3.6 Practice techniques

4. FOCUSES CASE ANALYSIS4.1 Approaches to analyzing longer cases

5. INTEGRATIVE CASE ANALYSIS5.1 Applying case analysis to integrative case questions5.2 Assessing the case type 5.3 Ranking issues and planning your response5.4 Communication and professionalism marks5.5 Illustration of the case analysis techniques

Professional Applications 1 / 83

6. MULTIPLE-CHOICE QUESTIONS 6.1 Purpose and format of multiple-choice questions 6.2 Understanding multiple-choice questions 6.3 Design multiple-choice questions 6.4 How to approach multiple-choice questions 6.5 Practice techniques

COURSE REFRESHERS GAAP/GAAS UPDATES

ComputerTutorials

[CT1][CT2][CT3]

86 / CGA SYLLABUS

COMPUTER TUTORIAL 1 Windows® Basics [CT1]

Prerequisite None

Calendar Description This tutorial introduces the basic features of Microsoft® Windows®, aswell as features common to all Windows applications. The use ofmenus, commands, dialog boxes, application and document windows,and online help are fully covered with hands-on learning. Studentslearn how to manage files and folders and start Windows applications.Techniques and tools for managing the operating system are detailed,and an introduction to Internet applications such as web browsers,search engines, Internet security, and e-mail is provided.

Study Materials Computer and printer meeting the minimum or recommended systemrequirements

Microsoft Windows XP, Windows 2000 Professional, or WindowsMillenium edition (Me)


Internet Explorer 6.0

WINDOWS 2000/Me

1. OVERVIEW OF MICROSOFT WINDOWS 1.1 What is Microsoft Windows?

1.2 System requirements 1.3 The Windows desktop

1.4 Setting up a printer 1.5 Shutting down Windows 1.6 Self-testing questions

2. WORKING WITH THE START MENU AND WINDOWS2.1 Working with the Start menu

2.2 Creating shortcuts2.3 Types of windows and their menus

2.4 Menus2.5 Sizing, moving, and switching between windows

2.6 Self-testing questions

3. USING WINDOWS HELP3.1 Windows 2000 Help3.2 Windows Me Help

3.3 Context-sensitive Help3.4 Help for Windows applications


Computer Tutorial 1 / 87

4. DIALOG BOXES AND WINDOWS SETTINGS 4.1 Using dialog boxes 4.2 Dialog box options4.3 Changing Windows settings with Control Panel4.4 Adding and removing programs in Windows4.5 Creating an Emergency Repair Disk or a Startup Disk4.6 Adding hardware support in Windows


5. FILE MANAGEMENT IN WINDOWS 5.1 Using My Computer

5.2 Creating, renaming, and deleting a folder5.3 Copying and moving files and folders5.4 Formatting a diskette5.5 Copying a diskette5.6 Backing up files from a hard disk folder to a diskette

5.7 Using Windows Explorer5.8 Searching files in Windows

5.9 The Recycle Bin 5.10 Self-testing questions

6. RUNNING WINDOWS AND DOS PROGRAMS6.1 Programs that work with Windows6.2 Running programs in Windows6.3 Troubleshooting problems running DOS programs in Windows6.4 Basic MS-DOS commands6.5 Setting the search path


7. WINDOWS PROGRAMS7.1 Windows Accessories programs

7.2 WordPad 7.3 Paint

7.4 Using the Clipboard7.5 Maintaining your system7.6 Backing up your system


8. INTERNET BASICS8.1 The Internet8.2 Connecting to the Internet8.3 The World Wide Web8.4 Internet security

8.5 Internet e-mail 8.6 Other Internet applications 8.7 Self-testing questions

9. WINDOWS TROUBLESHOOTING AND MAINTENANCE 9.1 Common problems in Windows9.2 Windows Security Dialog box9.3 Using the Windows troubleshooters9.4 Checking your Windows hardware settings9.5 Maintaining your computer


88 / CGA SYLLABUS

WINDOWS XP

1. OVERVIEW OF MICROSOFT WINDOWS1.1 What is Microsoft Windows?

1.2 System requirements 1.3 The Windows desktop

1.4 Setting up a printer 1.5 Shutting down Windows 1.6 Self-testing questions

2. WORKING WITH THE START MENU AND WINDOWS2.1 Working with the Start menu

2.2 Creating shortcuts2.3 Types of windows and their menus

2.4 Menus2.5 Sizing, moving, and switching between windows


3. USING WINDOWS HELP 3.1 Windows XP Help 3.2 Context-sensitive Help

3.3 Help for Windows applications 3.4 Self-testing questions

4. DIALOG BOXES AND WINDOWS SETTINGS 4.1 Using dialog boxes 4.2 Dialog box options4.3 Changing Windows settings with Control Panel4.4 Adding and removing programs in Windows

4.5 Recovery options 4.6 Adding hardware 4.7 Self-testing questions

5. FILE MANAGEMENT IN WINDOWS 5.1 Using My Computer

5.2 Creating, renaming, and deleting a folder5.3 Copying and moving files and folders5.4 Formatting a diskette5.5 Copying a diskette5.6 Backing up files from a hard disk folder to a diskette

5.7 Using Windows Explorer5.8 Searching files in Windows

5.9 The Recycle Bin 5.10 Self-testing questions

6. RUNNING WINDOWS AND DOS PROGRAMS6.1 Programs that work with Windows6.2 Running programs in Windows6.3 Basic MS-DOS commands6.4 Setting the search path



7. WINDOWS PROGRAMS7.1 Windows Accessories programs

7.2 WordPad 7.3 Paint

7.4 Using the Clipboard7.5 Windows Tools and Utilities

7.6 Backup utility overview 7.7 Self-testing questions

8. INTERNET BASICS 8.1 The Internet

8.2 Connecting to the Internet8.3 The World Wide Web

8.4 Internet security 8.5 Internet e-mail 8.6 Other Internet applications 8.7 Self-testing questions

9. WINDOWS TROUBLESHOOTING AND MAINTENANCE 9.1 System and program error 9.2 Windows Task Manager dialog box 9.3 Using the Windows troubleshooters9.4 Checking your Windows hardware settings9.5 Maintaining your computer


10. THE NEED FOR SECURITY10.1 Securing files and folders10.2 Encrypting File System10.3 Securing your Internet connection


90 / CGA SYLLABUS

COMPUTER TUTORIAL 2 Spreadsheet Using Microsoft ® Excel [CT2]

Prerequisite None

Calendar Description This tutorial introduces the basic features of Microsoft® Excel, a Windows-based spreadsheet program. The basic methods of entering,editing, formatting, and analyzing data in an Excel workbook arecovered hands-on. Commonly used formulas and functions are learnedfrom explanations and practical exercises that also serve as a referencefor CGA course work. The tutorial includes lessons on charts, lists(databases), financial and statistical functions, pivot tables, and theExcel Scenario Manager for performing what-if analyses.


Microsoft Windows XP, Windows 2000 Professional, or WindowsMillennium edition (Me)


Internet Explorer 6.0

1. OVERVIEW OF EXCEL1.1 Definition and use of a spreadsheet program1.2 Differences between a paper-and-pencil worksheet

and a computer worksheet 1.3 Plan, build, and verify

1.4 Microsoft Excel1.5 The Excel window

1.6 Excel toolbars1.7 Printing in Excel1.8 Saving workbooks and exiting Excel


2. ONLINE HELP2.1 Help Contents2.2 Searching Help topics2.3 Using the Help Index (Excel XP/2002 & 2000)2.4 Using context-sensitive Help


3. CELLS AND STYLES3.1 Selecting cells and ranges 3.2 Entering data and simple formulas

3.3 Changing formats 3.4 Working with styles

3.5 Previewing and printing worksheets and formulas3.6 Using online Help



4. EDITING CELLS AND RANGES4.1 Copying cells and ranges 4.2 Moving cells and ranges 4.3 Inserting and deleting rows and columns4.4 Inserting and deleting cells4.5 Finding and replacing cells

4.6 Spell checking 4.7 Naming ranges 4.8 Deleting names 4.9 Printing ranges

4.10 Using online Help 4.11 Self-testing questions

5. WORKBOOKS AND SHEETS5.1 Creating and opening workbooks5.2 Saving and closing workbooks5.3 Inserting and deleting sheets

5.4 Naming sheets5.5 Moving and copying between sheets5.6 Printing multiple sheets and workbooks5.7 Designing worksheets and workbooks in good style5.8 Using online Help


6. FORMULAS AND FUNCTIONS6.1 Excel formulas

6.2 Logical operators 6.3 Controlling calculations

6.4 Relative and absolute references 6.5 Circular references 6.6 Excel functions

6.7 Random number generation6.8 Insert (Paste) Function 6.9 The IF function6.10 Using online Help


7. CHARTS7.1 Basic concepts7.2 Working with Chart Wizard7.3 Two- and three-dimensional charts7.4 Formatting a chart7.5 Creating a chart sheet

7.6 Printing charts7.7 Types of charts7.8 Designing charts in good style7.9 Using online Help


92 / CGA SYLLABUS

8. LISTS8.1 Basic concepts8.2 Using a data form8.3 Locating a record 8.4 Sorting a list8.5 Using lookup functions8.6 Filtering a list8.7 Using Advanced Filter8.8 Extracting filtered records 8.9 Using online Help


9. FINANCIAL FUNCTIONS9.1 Basic concepts9.2 Future value and present value9.3 Net present value 9.4 Ordinary annuities and annuities due 9.5 Principal and interest

9.6 Compounding periods 9.7 Interest rates

9.8 Internal rate of return 9.9 Amortization functions

9.10 Using online Help 9.11 Self-testing questions

10. STATISTICAL FUNCTIONS10.1 Basic concepts10.2 Descriptive statistics using Excel functions10.3 Descriptive statistics using data analysis tools10.4 Using the FREQUENCY function10.5 Creating a histogram

10.6 Studying correlations10.7 Performing a regression analysis10.8 Using online Help


11. PIVOT TABLES11.1 Basic concepts11.2 Creating a simple pivot table using PivotTable Wizard11.3 Refreshing a pivot table11.4 Creating a pivot table with a page field11.5 Using the Pivot Table toolbar11.6 Changing pivot table fields11.7 Formatting pivot table values11.8 Creating a pivot chart11.9 Using online Help



12. SCENARIO MANAGER12.1 Basic concepts12.2 Creating multiple scenarios: One changing cell

12.3 Displaying scenarios12.4 Editing and deleting scenarios12.5 Creating multiple scenarios: Several changing cells 12.6 Creating a summary report12.7 Using online Help


94 / CGA SYLLABUS

COMPUTER TUTORIAL 3 Accounting Using Great Plains Dynamics [CT3]

Prerequisite None

Calendar Description In this computerized accounting tutorial, students learn to create a chartof accounts; edit and enter account number information; create, edit, and manage transaction batches; post transaction batches; make adjustmentsto and close the general ledger. Procedures to set up a new Great PlainsDynamics data set are described. Students also learn to print trialbalances and financial statements. Formatting of financial statements is explained.


Microsoft Windows XP, Windows 2000 Professional


Great Plains Dynamics CGA 6.0 CD, including CT3 data

1. BASIC CONCEPTS OF A GENERAL LEDGER AND GREAT PLAINS DYNAMICSCGA 6.0

1.1 Journals and ledgers1.2 Overview of a general ledger 1.3 The chart of accounts1.4 Manual accounting systems

1.5 Computerized accounting systems1.6 Introducing Dynamics General Ledger 1.7 Installing the program and data files1.8 Starting Great Plains Dynamics CGA 6.0 1.9 The company desktop1.10 Using a practice general ledger


2. WORKING WITH A CHART OF ACCOUNTS2.1 Using an input window2.2 The Account Maintenance Window2.3 Using Dynamics Help features2.4 Printing an opening trial balance 2.5 Printing and reviewing the chart of accounts2.6 Adding, modifying, and deleting accounts2.7 Backing up the general ledger



3. MANAGING TRANSACTIONS 3.1 Dynamics journal entries and transaction batches

3.2 Batch Entry window 3.3 Viewing and printing a transaction batch 3.4 Entering transactions 3.5 Modifying a transaction batch 3.6 Deleting a transaction batch 3.7 Self-testing questions

4. POSTING TRANSACTION BATCHES4.1 Batch status

4.2 Backing up before posting 4.3 Individual posting of batches 4.4 Series posting of batches 4.5 Master posting of batches 4.6 Correcting transaction errors after posting 4.7 Deleting an account number 4.8 Self-testing questions

5. PRINTING REPORTS AND MAKING ADJUSTING ENTRIES5.1 Dynamics reports

5.2 Creating report options 5.3 Printing a detailed trial balance 5.4 Printing a worksheet trial balance 5.5 Printing inquiries 5.6 Adjusting entries 5.7 Making an adjustment to a prior period 5.8 Self-testing questions

6. DESIGNING AND PRINTING FINANCIAL STATEMENTS6.1 Printing a financial statement

6.2 Modifying a financial statement header 6.3 Modifying the body of a financial statement 6.4 Creating financial reports 6.5 Using Excel with Dynamics 6.6 Self-testing questions

7. ENTERING HISTORICAL DATA AND ESTABLISHING OPENING BALANCES 7.1 Entering historical data

7.2 Establishing an opening balance 7.3 Viewing and comparing account balances 7.4 Self-testing questions

8. MAINTAINING DYNAMICS8.1 A logical chart of accounts

8.2 Maintenance procedures 8.3 Operating procedures 8.4 Month-end procedures 8.5 Year-end procedures 8.6 Starting a new fiscal year 8.7 Internal controls 8.8 Self-testing questions 8.9 Taking stock

University of Calgary Breadth Courses

[SS1 / BACS 202] [GS1 / BACS 304] [HU1 / BACS 300] [MG1 / BACS 591]

98 / CGA SYLLABUS

CANADIAN SOCIETY AND THE CONTEMPORARY WORLD [SS1/BACS 202]

Calendar Description This course deals with diversity, change, institutional structures, andsociological dynamics of Canadian society in the context of world-widehistorical developments, such as industrialization, growing globalinterdependency, growth, and erosion of western hegemony, from themid-eighteenth century to the present.

Study Materials Hiller, Canadian Society: A Macro Analysis, Fourth Edition (Ontario:Prentice-Hall Canada Inc., 2000)

McKay, Hill, & Buckler, A History of World Societies, Since 1500,Volume II, Fifth Edition (Toronto: Houghton Mifflin, 2000)

SS1 Internet CD


Level of competence

PART 1: MAIN CURRENTS IN WORLD HISTORY, 1750-1990

1. EIGHTEENTH-CENTURY BACKGROUND1.1 The world in 1750 2, 3 1.2 European overseas expansion 1, 2 1.3 A new world-view 1, 2 1.4 Revolutions in Western politics 1, 21.5 Primary source reading 2

2. EUROPE AND THE WORLD IN THE NINETEENTH CENTURY2.1 Industrialization 1, 2 2.2 Reform ideologies 1, 22.3 Nationalism in Europe 1, 22.4 European imperialism before 1914 1, 2 2.5 Primary source reading 2

3. NATION BUILDING, WAR, AND REVOLUTION3.1 Nation building in the Americas 1, 23.2 The First World War 13.3 The Russian Revolution 1, 2

4. ASIAN NATIONALISM AND EUROPEAN TOTALITARIANISM 4.1 The Middle East 1, 2 4.2 British India 1, 2 4.3 The Chinese Revolution 1, 24.4 Totalitarianism: Nazi Germany 1, 2 4.5 The Second World War 1, 2 4.6 Primary source reading 2

Canadian Society and the Contemporary World / 99

Level of competence5. THE CONTEMPORARY WORLD

5.1 Bipolar politics: The Cold War 1, 2 5.2 Modernization in China 1, 2 5.3 Decolonization 1, 2 5.4 Toward an uncertain future 2

PART 2: SOCIOLOGY OF CANADIAN SOCIETY

6. THE STUDY OF CANADIAN SOCIETY6.1 Canadian society and the elements of sociological study 16.2 Sociological paradigms 16.3 A systems matrix for studying Canadian society 1, 3 6.4 Canada: Structural dimension 1, 2 6.5 Canada: Cultural dimension 1, 2 6.6 Canada: Institutional dimension 16.7 Canada: Experiential dimension 1, 2, 3

7. REGIONS AND DEMOGRAPHY7.1 Region as a sociological variable 1, 3 7.2 Regions and sociological paradigms 17.3 Basic demographic processes 17.4 Demographic patterns: Population growth and settlement 2, 3 7.5 Demographics: An applied perspective 1, 3 7.6 Regionalism 1, 2, 3

8. INEQUALITY8.1 Life chances and stratification 1, 3 8.2 Interpreting inequality 1, 3 8.3 Systems matrix of inequality 1, 2, 3 8.4 Gender inequality 1, 2, 3 8.5 Equality 1, 3

9. INTER-GROUP RELATIONS: ETHNICITY AND RACE9.1 Social significance of ethnicity and race 1, 2 9.2 Interpreting ethnicity and race 29.3 Experiencing ethnicity 29.4 Inter-group dynamics 1, 29.5 Inter-group relations in Canada: Diversity and conflict 1, 2

10. SACRED CANOPY: CANADA AND THE TWENTY-FIRST CENTURY10.1 The information revolution: Toward a cyber Canada? 1, 2, 3 10.2 Globalization 1, 2 10.3 Sacred canopy: Order, meaning, and community 1, 2 10.4 Summarizing the sociology lessons 1

100 / CGA SYLLABUS

CHANGE, SOCIETY AND TECHNOLOGY [GS1/BACS 304]

Calendar Description This course on change in society is an interdisciplinary study of theconcepts of change, its social-psychological causes, and its consequences. Change is studied in a variety of forms but with anemphasis on the impact of technology.

Study Materials Turnbull, The Mountain People (New York: Touchstone Press, 1987)

Watzlawick, Weakland, Fisch, Change — Principles of ProblemFormation and Problem Resolution (New York: W.W. Norton & Company, 1974)

Selected Readings: GS1, CGA-Canada, 1999

GS1 Internet CD


Level of competence

1. CHANGE, SOCIETY, AND TECHNOLOGY1.1 Why study change? 1, 2 1.2 What constitutes change as it affects society? 21.3 Levels of analysis 11.4 The importance of words in understanding concepts 11.5 Definition of key words 11.6 Change and persistence 11.7 Observation and recordkeeping — Perceptions of change 11.8 Myths attached to ideas about change 11.9 Individuals and groups in changing circumstances 1

2. HUMANITY’S SEVERAL REALITIES2.1 Master ideas, core concepts, and patterns 12.2 Nature, society, culture, and spirit 22.3 Change in nature and human responses to it 12.4 Classical perceptions 12.5 The medieval world view 12.6 A history of the word “revolution” 32.7 Paradigms, conceptual frameworks, and world views 12.8 More about the Ik 1

3. KEY INDIVIDUALS AND SIGNIFICANT MINORITIES3.1 The importance of puzzle solving 1, 3 3.2 The role of education and professional commitments 13.3 Crises in problem solving 13.4 The role of creative individuals and the young 13.5 Why and where political revolutions first occurred 1, 2 3.6 Four revolutions 13.7 Reactions and patterns 23.8 Key individuals, groups, and significant minorities 1

Change, Society and Technology / 101

Level of competence

4. THEORIES OF CHANGE 4.1 New scientific ideas about evolution 24.2 Darwin’s revolution 14.3 Social Darwinism 14.4 Response to change — New social and economic realities 24.5 Theories as responses to change 14.6 Sociohistorical theories of change — Cyclic 14.7 Sociohistorical theories of change — Developmental 14.8 20th century pessimism 3

5. INDIVIDUALITY AND CREATIVE PROBLEM SOLVING 5.1 The Freudian revolution 25.2 Negative response — Individual and group resistance 15.3 20th century planning of change 25.4 First- and second-order change 1, 2 5.5 When the solution becomes the problem 15.6 Terrible simplifications, the utopia syndrome, and paradoxes 15.7 The gentle art of reframing 15.8 Values and change 2

6. “WHO’S IN CHARGE?” — TECHNOLOGY AND SOCIETY6.1 Society and technology: Basic theoretical approaches 2, 3 6.2 How “neutral” is technology? 1, 2 6.3 Controlling technology 1, 2 6.4 Case studies 2, 3

7. “THE POWER AND THE GLORY” — TECHNOLOGY AND POWER7.1 Computers, empowerment, and disempowerment 17.2 Understanding “CyberDarwinism” 17.3 The “Gap” 1, 2 7.4 Gender and information technology 17.5 Research, power, and the abuse of history in the Information Age 2

8. “WHERE ARE WE?” — IT AND THE WORKPLACE8.1 The business of IT 28.2 Counting the costs 1, 2 8.3 The future of employment and the workplace 1, 2

9. “WHERE ARE WE?” — IT, KNOWLEDGE, AND EDUCATION9.1 The redefinition and reorganization of knowledge 1, 2 9.2 Is the computer always right? 1, 2 9.3 Information technology and education 1, 2, 3

10. “WHERE ARE WE GOING?” — SOCIAL CHANGE,TECHNOLOGY, AND THE FUTURE

10.1 Primary reality 110.2 Perceptions and assumptions 1, 2 10.3 Responses 210.4 Management — Driftnets: A case study in approaches 310.5 Technology and the human mind 210.6 A final word 2

102 / CGA SYLLABUS

HUMANIST ISSUES IN COMMERCIAL PRACTICE [HU1/BACS 300]

Calendar Description This course traces the cultural, social, political, and ethical influenceson commercial practices and value-exchange from classical times to the present. Its aim is to develop critical thinking and a historicalperspective.

Study Materials HU1 Internet CD

The Merchant of Venice (video)


Level of competence*1. EARLY CULTURES AND THEIR ETHICS OF EXCHANGE

1.1 A land transaction in biblical times1.2. Economics and entrepreneurs in Wisdom literature1.3 Early laws about the use of money and interest1.4 Origins of taxation and coinage1.5 The New Testament on wealth and the perversions of money1.6 Women’s work and household economics

2. WEALTH, INTEREST, AND SOCIAL EQUITY INMEDIEVAL COMMERCE

2.1 Aquinas on wealth, commerce, and usury2.2 Changing attitudes toward interest and usury2.3 Utopias and dystopias2.4 Meanwhile, in Cathay…2.5 Pre-industrial women’s work

3. FROM SERVICE AND SHARING TO CASH AND SELF-INTEREST3.1 Montaigne judges a fatal impact3.2 Francis Bacon on the price of money3.3 Merchant-venturing and marriage-venturing3.4 Human issues around a loan contract3.5 The measure and restraint of self-interest

4. PROPERTY, BANKING, COINAGE, AND TRADE4.1 John Locke and the theory of labour as value4.2 Goldsmiths and the origins of modern banking4.3 The rise of national banking4.4 Coinage and re-coinage4.5 The image of trading

5. SPECULATION, GOLD, AND HUMAN VALUES5.1 Investment fever5.2 John Law on currency and credit5.3 Economic colonialism and the Irish5.4 Isaac Newton and the philosopher’s stone 5.5 Two entrepreneurial women

* Because of the nature of its subject matter, HU1 uses the levels of competence in a somewhat different manner fromthat used in other CGA courses. They are only used to classify the learning objectives provided at the beginning of each lesson.

Humanist Issues in Commercial Practice / 103

Level of Competence6. INDUSTRIAL REVOLUTION AND INVISIBLE HANDS

6.1 David Hume and economic refinement6.2 Adam Smith and the moral sentiments of economics6.3 The problem of poverty6.4 Meanwhile, in North America…6.5 Wollstonecraft and the rights of woman

7. ECONOMIC THEORIES: HUMAN REALITIES7.1 The Haves and the Have-Nots7.2 Popular and polemical economics7.3 Rethinking laissez faire7.4 At home and at work with the labouring classes7.5 Women and children as labour in the factories

8. ONE COUNTRY — TWO NATIONS8.1 Debtors’ prisons and railway mania8.2 Industrial and utilitarian dystopias8.3 An age of “isms” and manifest change 8.4 Karl Marx and the humanist tradition8.5 John Ruskin and the human spirit

9. OWNERSHIP, CONSUMPTION, AND INEQUALITIESIN THE GILDED AGE

9.1 The ethics of land ownership9.2 Conspicuous consumption and pecuniary emulation9.3 A captain of industry and a major of charity9.4 The spirit of accumulation in the gilded age9.5 The New Woman and male corporatism

10. GLOBAL ISSUES FOR HUMANITY10.1 Paying for war and depression10.2 Statism, bureaucracies, and liberalism10.3 Inhumane and humane strategies for war and peace 10.4 Checks and balances in Nature’s household10.5 What’s past is prologue: A review

104 / CGA SYLLABUS

ORGANIZATION AND LEADERSHIP [MG1/BACS 591]

Calendar Description This course covers the theory, design, and leadership of organizationsin a context of change. Students develop the ability to analyze theirown and other organizations in terms of structure and design, keyprocesses and interactions, the role of leadership, and the responses of the organization to change.

Study Materials Daft, Organization Theory and Design, Seventh Edition (Cincinnati:South-Western College Publishing, 2001)

MG1 Internet CD


Level of competence

1. FROM STRATEGY TO ORGANIZATION1.1 Definition of organizational design 1, 21.2 Three key points 1, 2 1.3 Summary

2. MANAGING COMPLEXITY (PART 1): THE FUNCTIONALAND M-FORM DESIGNS

2.1 The functional design 12.2 The M-Form design 1, 2, 3 2.3 Hybrid and matrix designs 2, 3 2.4 The search for improvement 1, 22.5 Summary

3. MANAGING COMPLEXITY (PART 2):THE MODULAR/DYNAMIC NETWORK DESIGN

3.1 From adversarial relationships to partnerships 1, 23.2 The modular/dynamic network design 1, 2, 3 3.3 Leadership and management in the modular/dynamic

network organization 23.4 The virtual organization 33.5 The importance of technology 23.6 Summary

4. THE IMPACT OF TECHNOLOGY AND UNCERTAINTYON DEPARTMENTAL ORGANIZATION

4.1 The impact of uncertainty on departmental organization 1, 24.2 The impact of technology on departmental organization 14.3 Managing differences between departments 24.4 Summary

5. KNOWLEDGE MANAGEMENT5.1 The knowledge economy 35.2 What is knowledge management? 1, 25.3 Intellectual capital 35.4 Summary

Organization and Leadership / 105

Level of competence

6. MANAGING GLOBALIZATION 6.1 Dimensions of globalization 1, 26.2 Global organizational designs 1 6.3 Globalization and accounting firms 26.4 The transnational future of accounting/business advisory firms 26.5 Summary

7. MANAGING AND ORGANIZING PROFESSIONALS: THE PROFESSIONAL SERVICE FIRM

7.1 The importance and characteristics of PSFs 27.2 Managing and organizing PSFs 17.3 Summary

8. DECISION MAKING, POWER, AND POLITICS 8.1 Decision-making processes 1, 2, 38.2 Power in organizations 18.3 Politics in organizations 18.4 Summary

9. INTERDEPARTMENTAL RELATIONS AND CONFLICT 9.1 Introduction 1, 39.2 Organizational design attributes 19.3 Contextual and organizational factors 19.4 Triggers of conflict 19.5 Managing horizontal conflict 19.6 Summary

10. MANAGING CHANGE 10.1 Change at the organizational level 1, 310.2 Managing radical change 1, 2 10.3 Course summary

SAIT Courses

[IA1 / BCPT 381] [NM1 / BCPT 385] [MK1 / MKTG 224] [OB1 / MGMT 240] [DM1 / ACCT 483] [EE1 / ACCT 480] [BP1 / ACCT 493] [PM1 / ACCT 487]

108 / CGA SYLLABUS

INTERNET APPLICATIONS [IA1/ BCPT 381]

Prerequisite: Management Information Systems 1 [MS1]

Calendar Description This course lays the foundation knowledge in the use of the Internet inbusiness applications. It reviews the underlying technologies and howthey are used for Internet applications, taking a managerial perspective.Topics include the Internet infrastructure; key Internet applications,including e-mail and the World Wide Web; research and collaborationtools; security issues; and social and management issues. Hands-onexperience is provided in online applications and the key Internetprogramming languages to enhance understanding of the technologiesused.

Study Materials Margaret Levine Young and associates, Internet: The CompleteReference, Second Edition (Berkeley, California: Osborne/McGraw-Hill, 2002)

IA1 Internet CD


1. THE INTERNET AND ITS INFRASTRUCTURE1.1 Origins of the Internet1.2. Protocols, packet switching, and domain names1.3 E-mail, the Web, and other Internet tools1.4 Internet service providers and connections1.5 Social impact in the Global Village

2. E-MAIL APPLICATIONS2.1 How e-mail got started2.2 E-mail basics2.3 Web-based e-mail2.4 E-mail options and settings2.5 E-mail attachments2.6 Managing your e-mail2.7 Converging technologies2.8 E-mail security, encryption, and virus issues2.9 E-mail privacy and management policies

3. WORLD WIDE WEB3.1 World Wide Web concepts3.2 Web browsers3.3 Favourites and History3.4 Players and plug-ins3.5 Searching information on the Web3.6 Web resources3.7 Securing transactions over the Web3.8 Social impacts

Internet Applications / 109

4. RESEARCH, INTERACTION, AND THE EXCHANGE OF IDEAS4.1 Online research techniques4.2 Sharing files4.3 Threaded discussions4.4 Usenet newsgroups4.5 E-mailing lists 4.6 Online chat and messaging4.7 Voice and video conferencing

5. DOING BUSINESS ON THE WEB 5.1 Web-based e-business5.2 Consumer issues5.3 E-commerce security issues 5.4 Privacy Issues5.5 Jurisdiction, taxation, and legal issues5.6 Electronic shopping cart systems5.7 Online auctions and consignments5.8 Application service providers

6. CREATING WEBSITES6.1 Website design6.2 Creating Web pages6.3 HTML6.4 Web page editors6.5 Graphic and audio components6.6 Monitoring website traffic6.7 Promoting website traffic

7. ADVANCED WEB LANGUAGES7.1 Standard Generalized Markup Language (SGML)7.2 XML and XBRL7.3 Cascading Style Sheets (CSS) 7.4 Client-side programs7.5 Dynamic HTML (DHTML)7.6 Server-side programs

8. SECURITY ISSUES8.1 Computer systems security 8.2 Internet security and privacy issues8.3 Computer crimes8.4 Firewalls 8.5 Biometrics8.6 Risk management8.7 Continuity planning

9. SOCIAL ISSUES9.1 Role of the Internet in modern society9.2 Cybercrime9.3 Governmental control or self regulation?9.4 Intellectual property rights9.5 Online education and training9.6 Online gambling9.7 Equity of access9.8 Online profiling

110 / CGA SYLLABUS

10. MANAGEMENT ISSUES AND FUTURE TRENDS10.1 Strategic uses of the Internet10.2 Developing and managing Internet applications10.3 Back office integration10.4 Managing Internet use in the workplace10.5 Trends in e-commerce and e-business10.6 The future of the Internet

Network Management for Financial Managers / 111

NETWORK MANAGEMENT FOR FINANCIAL MANAGERS [NM1/BCPT 385]

Prerequisite Management Information Systems 1 [MS1]

Calendar Description This course focuses on the management of network technologies inbusiness applications. It reviews the underlying telecommunications,data communications, and networking technologies. The course alsoprovides an in-depth study of network components and topologies;network planning and management; network security and accesscontrol; management issues, including backup and recovery andprivacy and ethics; networking legal issues; and emerging technologiesand trends. This course takes a managerial perspective and is designedto develop skills in selecting network technologies and managingtechnical staff in networking.

Study Materials Keogh, The Essential Guide to Networking (Upper Saddle River, NewJersey: Prentice Hall, 2001)

NM1 Internet CD


1. TELECOMMUNICATIONS IN CONTEXT1.1 Definitions and the basic communications model1.2 The history and evolution of telecommunications1.3 Networks and their applications1.4 The telegraph and its applications1.5 The telephone and its applications1.6 Radio and television, and their applications1.7 Computer networks and their applications1.8 Current and future trends1.9 Network issues for financial managers

2. BASIC NETWORK CONCEPTS 2.1 Data representation2.2 Codes and data transmission basics2.3 Data transmission speeds2.4 Sending and receiving information over a network2.5 Standards and the OSI model2.6 Module summary

3. BASIC NETWORK COMPONENTS3.1 Introduction to network components3.2 Network cards and operating systems3.3 Network interface cards 3.4 Network media3.5 Devices for taking the signal further3.6 Module summary

112 / CGA SYLLABUS

4. LINKING THE COMPONENTS OF A LAN4.1 Network topologies4.2 Network architectures4.3 Ethernet4.4 Switched Ethernet and VLANs4.5 Token ring networks4.6 FDDI networks4.7 Wireless LANs4.8 Selecting a LAN architecture4.9 Module summary

5. WIDE AREA NETWORKS 5.1 The basics of WANs 5.2 Telephone services5.3 Dedicated services5.4 Packet-switched services5.5 Fibre-optic networks5.6 Wireless networks5.7 New WAN technologies5.8 Selecting WAN services5.9 Module summary

6. THE INTERNET, INTRANETS, AND EXTRANETS6.1 Introduction to the Internet6.2 Internet topology6.3 Internet addresses6.4 The Internet protocol6.5 IPv6 addresses6.6 Transport layer protocols: TCP and UDP6.7 Intranets, extranets, and VPNs6.8 Module summary

7. CLIENTS AND SERVERS7.1 Application architecture7.2 Network operating systems7.3 Hardware configuration: SOHO networks7.4 Configuring the client7.5 Configuring the server7.6 Module summary

8. NETWORK PLANNING AND ADMINISTRATION8.1 Network planning8.2 Preventive measures8.3 Troubleshooting8.4 Network management tools8.5 Operations and maintenance8.6 Module summary

9. NETWORK SECURITY9.1 The importance of network security9.2 Risk assessment, threats, and remedies9.3 Controlling disruption, destruction, and disaster9.4 Controlling unauthorized access 9.5 Module summary

Network Management for Financial Managers / 113

10. ETHICAL AND LEGAL ISSUES10.1 Ethical issues10.2 Legal issues10.3 Intellectual property10.4 Contracts10.5 Consumer protection10.6 Website hosting10.7 Privacy issues10.8 Risk management10.9 International jurisdiction issues10.10 Module summary10.11 Course conclusion

114 / CGA SYLLABUS

MARKETING FUNDAMENTALS [MK1/MKTG 224]

Prerequisite None

Calendar Description This introductory course covers the fundamentals of marketing,including an overview of the marketing process; marketing’s role in theorganization; the marketing environment; consumer and organizationalbuyer behaviour; making marketing decisions; developing andmanaging products and services; developing and managing a pricingstrategy; developing and managing a distribution (place) strategy; developing and managing a promotion strategy; and current issues inmarketing.

Study Materials Berkowitz et al, Marketing, Fourth Canadian Edition (Toronto, Ontario:McGraw-Hill Ryerson, 2000)

MK1 Internet CD


1. AN OVERVIEW OF THE MARKETING PROCESS 1.1 What is marketing?1.2 Discovering and satisfying consumer needs and wants1.3 How customer relationships are built1.4 Evolution of the market orientation1.5 Ethics and social responsibility1.6 The breadth and depth of marketing

2. MARKETING’S PLACE IN THE ORGANIZATION2.1 Organizational levels of strategy2.2 The growth-share matrix2.3 The strategic marketing process — The planning phase2.4 The strategic marketing process — The implementation phase 2.5 The strategic marketing process — The control phase

3. THE MARKETING ENVIRONMENT3.1 Environmental scanning3.2 Social forces3.3 Economic forces3.4 Technological forces3.5 Competitive forces3.6 Regulatory forces

4. CONSUMER AND ORGANIZATIONAL BUYER BEHAVIOUR4.1 Stages in the consumer decision process 4.2 Psychological influences on consumer behaviour4.3 Sociocultural influences on consumer behaviour4.4 Types of organizational markets4.5 Organizational buying decisions

Marketing Fundamentals / 115

5. MAKING MARKETING DECISIONS5.1 Marketing research5.2 Exploratory research techniques5.3 Formal research design, analysis, and conclusions5.4 Ethical issues in the marketing research process5.5 Sales forecasting5.6 Market segmentation5.7 Cross tabulations5.8 Product positioning

6. DEVELOPING AND MANAGING PRODUCTS AND SERVICES6.1 Consumer and industrial products6.2 New products and why they fail6.3 The new-product process6.4 The product life cycle 6.5 Branding6.6 Packaging and warranties6.7 Services6.8 How consumers purchase services6.9 How to market services

7. DEVELOPING AND MANAGING A PRICING STRATEGY7.1 The nature and importance of price7.2 Step 1: Identifying pricing constraints and objectives7.3 Step 2: Estimating demand and revenue7.4 Step 3: Determining cost, volume, and profit relationships7.5 Step 4: Selecting an approximate price level7.6 Step 5: Setting the list or quoted price7.7 Step 6: Making special adjustments to the list or quoted price7.8 Legal and regulatory aspects of pricing7.9 Financial aspects of pricing

8. DEVELOPING AND MANAGING A DISTRIBUTION (PLACE) STRATEGY8.1 The nature and importance of marketing channels8.2 Channel structure and organization8.3 Channel choice and management8.4 Significance of supply chain and logistics management8.5 Logistics costs versus customer service8.6 Four key logistics functions8.7 Selecting your retailing strategy

9. DEVELOPING AND MANAGING A PROMOTION STRATEGY9.1 Overview of the communication process 9.2 The promotional elements9.3 Developing the promotional mix9.4 Direct marketing9.5 The advertising program9.6 Sales promotion9.7 Public relations and publicity9.8 Personal selling

116 / CGA SYLLABUS

10. CURRENT ISSUES IN MARKETING10.1 The nature and significance of marketing ethics10.2 Ethical marketing behaviour10.3 Social responsibility in marketing10.4 Electronic commerce10.5 Online consumers and buying behaviour10.6 Interactive marketing

Organizational Behaviour Fundamentals / 117

ORGANIZATIONAL BEHAVIOUR FUNDAMENTALS [OB1/MGMT 240]

Prerequisite None

Calendar Description This course deals with individual and group behaviour withinorganizations. Students develop the ability to evaluate their own andothers’ behaviour by critically examining the following topics:organizational structure and culture; communication styles and skills;team dynamics; leadership and conflict; organizational developmentand change; and the impact of technology.

Study Materials Greenberg, Baron, Sales, and Owen, Behaviour in Organizations,Second Canadian Edition (Don Mills, Ontario: Pearson EducationCanada, Inc., 2000)

OB1 Internet CD


1. WHAT IS ORGANIZATIONAL BEHAVIOUR?1.1 Introduction: Organizational behaviour today1.2 Historical developments1.3 Theory and research1.4 Globalization and culture1.5 Shifting demographics1.6 Trends in work arrangements1.7 Corporate social responsibilities and ethics

2. PERCEPTION AND PERSONALITY IN ORGANIZATIONS2.1 Understanding perception2.2 The attribution process and perceptual biases2.3 Organizational application of attribution theory2.4 Learning and reinforcing patterns of behaviour2.5 The role of personality in organizations2.6 Personality types in the workplace

3. VALUES, EMOTIONS, AND ATTITUDES3.1 What are attitudes?3.2 Job satisfaction3.3 Identifying with the organization3.4 Overcoming negative attitudes3.5 Values and ethics

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4. MOTIVATION4.1 What is motivation?4.2 Theories about motivation4.3 Job design and motivation

5. TEAM BUILDING AND TEAM DYNAMICS5.1 The nature of groups5.2 How individuals operate in groups5.3 Teams: A unique kind of group5.4 Are teams always appropriate?5.5 Creating effective teams

6. COMMUNICATIONS IN ORGANIZATIONAL SETTINGS6.1 Nature of communications6.2 Verbal and nonverbal communication 6.3 Using electronic communication6.4 Individual differences6.5 Formal and informal communication networks6.6 Communication networks and organization structure6.7 Enhancing the effectiveness of communications

7. POWER, POLITICS, AND CONFLICT IN ORGANIZATIONS7.1 Distinguishing between influence, power, and politics7.2 Personal influence: Social influence and individual power7.3 Leadership and influence7.4 Group power Controlling resources7.5 Organizational politics7.6 Politics and ethics7.7 Conflict in organizations7.8 Managing conflict

8. ORGANIZATIONAL STRUCTURE AND DESIGN8.1 Organizational structure and strategic management8.2 Basic dimensions of organization8.3 Alternative organization structures8.4 Organizational design: Coordinating the structural elements8.5 Technology and organizational design8.6 Strategy and organization design A review

9. ORGANIZATIONAL CULTURE AND TECHNOLOGY9.1 The nature of organizational culture9.2 Forming and maintaining organizational culture9.3 Changing organizational culture9.4 Technology in the organization9.5 Potential impact of technology on organizational culture

10. ORGANIZATIONAL CHANGE AND DEVELOPMENT10.1 Change is inevitable10.2 External and internal forces that trigger change10.3 The change process10.4 Overcoming resistance to change10.5 Implementing planned change10.6 Organizational development issues

Database Management for Financial Managers / 119

DATABASE MANAGEMENT FOR FINANCIAL MANAGERS [DM1/ACCT 483]

Prerequisites Network Management for Financial Managers [NM1/BCPT 385]Management Information Systems 1 [MS1]

Calendar Description This is a foundation course in information management using databasetechnologies from a managerial perspective. It provides an overview ofinformation management; file and database organization andapplications; database design; database query and query tools; anddatabase applications for business and accounting applications. Hands-on experience in database management is provided using MicrosoftAccess and Microsoft Excel to enhance understanding of the conceptscovered.

Study Materials Hoffer, Prescott, and McFadden, Modern Database Management, SixthEdition (Upper Saddle River, New Jersey: Prentice Hall, 2002)

DM1 Internet CD


1. INFORMATION MANAGEMENT1.1 What is information management?1.2 Strategic value of information1.3 Information management issues1.4 The impact of privacy laws on information management

2. THE DATABASE VISION 2.1 What are databases?

2.2 Database terms and concepts2.3 Choosing between a file and a database2.4 Database development process2.5 Logical or physical view of data2.6 Three-tiered client/server architecture2.7 Components, functions, and properties of a DBMS

3. DATABASE DESIGN3.1 Entity relationship model3.2 Enhanced E-R model and business rules

3.3 Object-oriented databases

4. LOGICAL DATABASE MODELLING AND CREATING A DATABASE 4.1 Logical database design4.2 Transforming EER diagrams into relations4.3 Normalization and data redundancy4.4 Using Excel as a database management tool4.5 Developing Excel skills4.6 Computer illustration 4-4: Data validation4.7 Using Microsoft Query4.8 Using pivot charts as a data analysis tool4.9 Issues surrounding desktop solutions

120 / CGA SYLLABUS

5. INFORMATION MANAGEMENT USING MICROSOFT ACCESS5.1 Developing a conceptual and relational model5.2 Building a database application with Access

5.3 Computer illustration 5-4: Importing data from Excel into Access5.4 Computer illustration 5-5: Creating and performing queries

6. PROTOTYPING AND SIMPLE DATABASE APPLICATIONS 6.1 Prototyping 6.2 Creating forms 6.3 Creating reports 6.4 Designing user interfaces

7. DATABASE QUERIES AND QUERY TOOLS 7.1 Uses and benefits of queries7.2 Introduction to data manipulation languages7.3 Introduction to SQL and the SELECT statement7.4 Creating and performing queries in Access using SQL

8. PHYSICAL DATABASE DESIGN AND DATABASE ADMINISTRATION8.1 Overview of the physical design process8.2 Designing data fields and physical records

8.3 Denormalization 8.4 File organization

8.5 Using and selecting indexes8.6 RAID, parallel processing, and RAID levels8.7 Choosing a database architecture8.8 Data dictionary and other data repositories8.9 Data and database administration

9. DATABASE APPLICATIONS IN THE ONLINE ENVIRONMENT9.1 The Internet database environment9.2 Database applications in e-commerce 9.3 Indexing for text searches on the Web9.4 Databases and the Web9.5 Online database applications9.6 Using XML to manage online information9.7 Online database security issues

10. SELECTING A DATABASE APPLICATION10.1 Role of the database manager and the DBMS in the organization10.2 Software selection criteria and trends10.3 Popular database management systems10.4 Database applications for accounting data

10.5 Managing inventories 10.6 Course summary

E-Commerce / 121

E-COMMERCE [EE1/ACCT 480]

Prerequisites Internet Applications [IA1/BCPT 381]Marketing Fundamentals [MK1/MKTG 224]Management Information Systems 1 [MS1]

Calendar Description This course develops skills required to develop and managee-commerce applications from a managerial perspective. It also develops skills in exploiting e-commerce for business applications.Topics include a managerial perspective of e-commerce; e-commerce applications and opportunities; e-commerce payment methods;regulatory, taxation, and jurisdictional issues; risk management;funding and marketing; and management issues. Extensive onlineresearch is included in the course work to enhance understanding of thee-commerce issues covered.

Study Materials Trites and Pugsley, E-Business: A Canadian Perspective for aNetworked World (Toronto, Ontario: Pearson Education Canada Inc.,2003)

EE1 Internet CD


1. E-BUSINESS APPLICATIONS AND OPPORTUNITIES 1.1 Overview of e-business

1.2 Tools for e-business1.3 Impact of e-business on the business model

1.4 E-business models 1.5 E-business strategy 1.6 Module summary

2. THE INTERNET, EDI, AND E-BUSINESS2.1 Internet technologies and their deployment2.2 Systems components of e-business

2.3 Web storefront 2.4 ERP systems

2.5 Database warehousing and data mining 2.6 EDI and XML 2.7 Module summary

3. E-BUSINESS SECURITY AND ENCRYPTION3.1 Security for e-business3.2 Cryptography and encryption techniques3.3 Digital signatures and certification authorities3.4 Understanding public key infrastructure3.5 Key escrow and recovery issues3.6 Applications of encryption in e-business

3.7 Module summary

122 / CGA SYLLABUS

4. PAYMENT METHODS4.1 Payment systems characteristics 4.2 Requirements for electronic payments4.3 Types of electronic payments4.4 Online credit card processing

4.5 Digital wallets4.6 Future of online payments4.7 Fraud prevention, ethical, and privacy issues

4.8 Module summary

5. SUPPLY CHAIN MANAGEMENT AND E-PROCUREMENT SYSTEMS 5.1 E-business systems

5.2 Supply chain management and order fulfilment5.3 Conventional and electronic procurement5.4 Trading exchanges and other net marketplaces5.5 Procurement via electronic auctions

5.6 Module summary

6. CRM, DCM, AND BUSINESS PROCESS INTEGRATION6.1 Customer relationship management

6.2 Demand chain management6.3 Human resource management system6.4 Business process integration

6.5 Module summary

7. PLANNING, FUNDING, AND MARKETING7.1 Business intelligence and e-business strategy

7.2 E-business planning7.3 Funding and funding sources

7.4 E-business marketing7.5 Staffing and compensation

7.6 Measuring success 7.7 Module summary

8. ETHICAL, LEGAL, AND REGULATORY ENVIRONMENT8.1 Global nature of e-business8.2 Ethical and social issues

8.3 Privacy8.4 Intellectual property rights

8.5 Legal jurisdiction 8.6 Taxation 8.7 Module summary

9. SMALL BUSINESS AND THE ROLE OF INDEPENDENT PROFESSSIONALS9.1 E-business for SMEs 9.2 E-business challenges and opportunities for SMEs

9.3 Launching an e-business9.4 Role of independent professionals in e-business

9.5 Auditing e-business 9.6 Assurance services 9.7 Module summary

E-Commerce / 123

10. MANAGEMENT ISSUES AND FUTURE TRENDS10.1 Knowledge management and business intelligence

10.2 Portal management 10.3 E-business trends 10.4 Mobile commerce 10.5 E-government 10.6 Organizational trends 10.7 Media convergence

10.8 Course summary

124 / CGA SYLLABUS

BUSINESS PROCESS INTEGRATION [BP1/ACCT 493]

Prerequisites Internet Applications [IA1/BCPT 381] E-Commerce [EE1/ACCT 480]

Database Management for Financial Managers [DM1/ACCT 483]

Calendar Description Business Process Integration focuses on enterprise systems and related technologies applied in a business setting. The goal of this course is toenable students to acquire an appreciation of managerial and technical issues in business process integration. The course focuses on existing and emerging enterprise systems concepts, including supply chainmanagement, customer relations management, and enterprise resourceplanning (ERP); however, it is not designed to teach students how touse any specific ERP software package. The course also providesguidance on business process integration for small- to medium-sizedbusinesses.

Study Materials Davenport, Mission Critical: Realizing the Promise of EnterpriseSystems (Boston, MA: Harvard Business School Press, 2000)

BPI Internet CD


1. INFORMATION SYSTEMS AND ENTERPRISE SYSTEMS 1.1 From manual entry to master file and DBMS1.2 Enterprise — a term with many meanings1.3 Business objectives related to information systems1.4 Integration of information systems1.5 Types of enterprise systems1.6 Planning and managing information systems

2. BUSINESS PROCESS REENGINEERING2.1 Defining BPR and its concepts2.2 Methodology and measurement tools2.3 Success and failure factors2.4 BPR and continuous improvement2.5 Information technology in BPR2.6 Organizational change and activity-based approaches

3. ENTERPRISE SYSTEMS3.1 From information systems to enterprise systems3.2 Functionality of ES 3.3 Market overview of ES providers3.4 Making the business case for ES3.5 ES in support of corporate strategy3.6 Planning, selecting, and implementing ES3.7 Client-server architectures

Business Process Integration / 125

4. CUSTOMER RELATIONSHIP MANAGEMENT4.1 Becoming consumer-centric4.2 Customer strategy and organizational capability4.3 Integration of CRM with information systems and ES4.4 Functions of CRM4.5 Evaluating, selecting, and implementing CRM

5. SUPPLY CHAIN MANAGEMENT5.1 Supply chain management concept5.2 SCM components5.3 Designing a supply chain management network5.4 Information flow and integration of SCM

6. USING INTERNET TECHNOLOGIES WITH ES6.1 Integrating ES and Internet6.2 Changes coming to the SME environment6.3 Rise of the virtual organization6.4 Enterprise e-commerce — the next step6.5 XML and e-business6.6 Application service providers and Web services

7. REVIEW OF LEADING ES PROVIDERS7.1 Evaluation methods7.2 Overview of ES providers7.3 Oracle: major ES components and functions7.4 SAP Business Suite, R/3 Enterprise-ES: major ES components and functions7.5 PeopleSoft: major ES components and functions7.6 Making comparisons between systems

8. BUSINESS PROCESS INTEGRATION FOR SME8.1 SMEs and e-business solutions8.2 Canadian government and e-business solutions8.3 Wireless, mobile computing, and integration8.4 SME integration issues in non-enterprise systems8.5 Application service providers and outsourced systems

9. BUSINESS PROCESSING OUTSOURCING9.1 Shared services and business process outsourcing9.2 A decision framework9.3 Outsourcing manufacturing9.4 Outsourcing Internet services9.5 Outsourcing sales 9.6 Outsourcing procurement9.7 Outsourcing human resources

10. MANAGEMENT ISSUES10.1 Pre-planning targets for systems and integration10.2 Customizing ES within the organizational culture10.3 Value of a business case and financial analysis10.4 Benchmarking and best practices 10.5 Course summary

126 / CGA SYLLABUS

PROJECT MANAGEMENT FOR FINANCIAL MANAGERS [PM1/ACCT 487]

Prerequisites Organizational Behaviour Fundamentals [OB1/MGMT 240]Management Information Systems 1 [MS1]Network Management for Financial Managers [NM1/BCPT 385]Database Management for Financial Mangers [DM1/ACCT 483]

Calendar Description Projects are temporary endeavours that organizations and individualsundertake to create a unique product or service. This course provides an in-depth study of the defined set of project management proceduresused to produce a consistent and effective management methodology.Topics include a comprehensive overview of the components thatencompass project management; the processes involved in starting,controlling, managing, and successfully completing a project; projectbudgeting and planning; risk management; human factors; andstrategies to mitigate systems development risks.

Study Materials Nicholas, Project Management for Business and Technology,Principles and Practice (Upper Saddle River, NJ: Prentice Hall, 2001)

PMI Internet CD

Microsoft Project 2000 (trial version included with textbook)


1. SYSTEMS DEVELOPMENT AND PROJECT MANAGEMENT1.1 Project management overview1.2 Project organization1.3 Project management applications1.4 Systems concepts and principles1.5 Introduction to systems approach1.6 Project management in systems development1.7 Project Management Institute1.8 Module summary

2. SYSTEMS DEVELOPMENT LIFE CYCLE 2.1 Overview of systems development life cycle2.2 Constraints in systems development2.3 Conception phase2.4 Definition phase2.5 Execution phase2.6 Operation phase2.7 Systems implementation2.8 System installation and conversion stage2.9 Systems development in different sectors2.10 Module summary

Project Management for Financial Managers / 127

3. PROJECT PLANNING FUNDAMENTALS 3.1 Project planning overview 3.2 Master plans 3.3 Work breakdown structure 3.4 Assembling and organizing the project team 3.5 Project management system 3.6 Scheduling 3.7 Project management tools 3.8 Module summary

4. PROJECT EVALUATION TECHNIQUES AND PROJECT FINANCIALS 4.1 Introduction to project management tools 4.2 PERT charts 4.3 Critical path method (CPM) 4.4 Gantt charts 4.5 GERT charts 4.6 Cost estimation 4.7 Cost-benefit analysis 4.8 Project financial evaluation techniques 4.9 Case study PsychoCeramic Sciences, Inc. 4.10 Module summary

5. USING PROJECT MANAGEMENT SOFTWARE — MS PROJECT 5.1 Introduction to MS Project 5.2 Creating a project file 5.3 Setting the project calendar 5.4 Entering and managing tasks 5.5 Allocating and managing resources 5.6 Managing project costs 5.7 Creating a project summary report 5.8 Updating a project plan 5.9 MS Project Exercise Smart Canada, Inc. 5.10 Module summary

6. MANAGING RISKS AND CONTROL IN PROJECT MANAGEMENT 6.1 Introduction to project risk management and control 6.2 Identifying project risks 6.3 Risk assessment 6.4 Risk response planning 6.5 Project control process 6.6 Project quality assurance 6.7 Change control 6.8 Critical success or failure factors 6.9 Module summary

7. PROJECT MANAGEMENT INFORMATION SYSTEMS7.1 Introduction to PMIS 7.2 Benefits of computer-based PMISs 7.3 Examples of computer-based PMISs 7.4 Project reviews 7.5 Project reporting 7.6 Post-completion review 7.7 Module summary

128 / CGA SYLLABUS

8. PROJECT ORGANIZATION 8.1 Forms of organization 8.2 Forms of project organization structure 8.3 Establishing a project office 8.4 Integration in large-scale projects 8.5 Role and responsibilities of a project manager 8.6 Selecting a project manager 8.7 Roles and responsibilities of the project team 8.8 Change management 8.9 Module summary

9. HUMAN FACTORS IN PROJECT MANAGEMENT 9.1 Introduction to leadership 9.2 Leadership in project management 9.3 Managing expectations 9.4 Team-building approach 9.5 Stages of development 9.6 Managing conflict 9.7 Managing stress 9.8 Ethical considerations 9.9 Module summary

10. PROJECT MANAGEMENT CAREER AND REPORT WRITING SKILLS 10.1 Project management education 10.2 A career in project management 10.3 Useful project management resources 10.4 Business writing skills for project managers 10.5 Case study — Clever Inc. 10.6 Course summary

Laurentian H.B. Com Courses

[OR1 / COMM 2045] [MM1 / COMM 2035] [OM1 / COMM 2055] [SP1 / COMM 4005] [HC1 / COMM 4405]

130 / CGA SYLLABUS

ORGANIZATIONAL BEHAVIOUR [OR1/COMM 2045]

Course Description Individual behaviour, group behaviour, and organizational behaviour are studied with a view to developing, within the student, an appreciation of the human factors in administration. Theory will be communicated in a number of ways, including special projects and assigned readings.Opportunities to apply theory will be provided in a number of ways,including case studies.

Study Materials OR1 is delivered online through the CGA learning managementsystem, edNET. Additional study materials include:

McShane, Canadian Organizational Behaviour, Fourth Edition (Toronto:McGraw-Hill Ryerson, 2001) with CGA Cases: OR1


1. WHAT IS ORGANIZATIONAL BEHAVIOUR?1.1 Field of organizational behaviour1.2 Five anchors of organizational behaviour1.3 Knowledge management

2. TEAM DYNAMICS AND DECISION MAKING 2.1 Nature of teams and team effectiveness2.2 Team development2.3 General model of decision making2.4 Employee involvement

3. ORGANIZATIONAL CULTURE, STRUCTURE, AND DESIGN3.1 Elements of organizational culture3.2 Organizational culture and performance3.3 Organizational structure3.4 Contingencies of organizational design

4. DIVERSITY AND LEARNING IN ORGANIZATIONS4.1 MARS model4.2 Learning in organizations4.3 Perceptual process4.4 Personality in organizations

5. MOTIVATION5.1 Content theories of motivation5.2 Process theories of motivation5.3 Rewards and motivation5.4 Job design5.5 Self-leadership

Organizational Behavior / 131

6. EMOTIONS, ETHICS, AND COMMUNICATION 6.1 Emotions and job satisfaction 6.2 Values and ethics in the workplace 6.3 Communication and communication channels 6.4 Communicating in organizations

7. STRESS AND CAREER DEVELOPMENT 7.1 Causes of stress 7.2 Managing work-related stress 7.3 Psychological contract and trends in employment relationships 7.4 Organizational socialization process 7.5 Organizational careers and career development

8. LEADERSHIP 8.1 Leadership perspectives and the competency framework 8.2 Behavioural and contingency perspectives 8.3 Transformational leadership and gender issues

9. CREATIVITY AND DECISION MAKING 9.1 Creative process model 9.2 Team decision making

10. POWER, POLITICS, AND CONFLICT 10.1 A model of power 10.2 Contingencies and consequences 10.3 Organizational politics 10.4 Conflict process and management 10.5 Negotiations and dispute resolution

11. ORGANIZATIONAL DEVELOPMENT AND CHANGE 11.1 Forces for change 11.2 Facilitating change 11.3 Organizational development

132 / CGA SYLLABUS

MARKETING MANAGEMENT [MM1/COMM 2035]

Calendar Description This course is designed to give students awareness and knowledge ofthe marketing function. Marketing is concerned with understanding theconsumer and relating this to the formulation of marketing strategiesand practices. Students will cover the following major areas of study:the marketing concept, consumer behaviour, market segmentation,market forecasting, marketing research and marketing strategyformulation. The concepts of marketing management will be applied toproblems and practices of the consumer, industrial and internationalmarkets.

Study Materials MM1 is delivered online through the CGA learning managementsystem, edNET. Additional study materials include:

Shapiro, Wong, Perreault, and McCarthy, Basic Marketing: A GlobalManagerial Approach, Tenth Canadian Edition (Toronto: McGraw-HillRyerson, 2002)


1. BASIC CONCEPTS OF MARKETING 1.1 Marketing — What is it?1.2 History of marketing1.3 Strategic marketing1.4 Marketing opportunities1.5 Self-marketing

2. THE MARKETING ENVIRONMENT2.1 Marketing environment2.2 Ethics in marketing

3. MARKET RESEARCH3.1 Why MIS?3.2 Five-step approach to marketing research

4. BUYER BEHAVIOUR4.1 Buyer-behaviour model4.2 Psychological influences4.3 Social influences4.4 Situational factors4.5 Problem solving4.6 Benefits4.7 Business buyers 4.8 The government market

5. MARKET SEGMENTATION AND POSITIONING5.1 Canadian consumer demographics5.2 Lifestages5.3 What is a company’s market?5.4 Segmenting consumer markets and positioning products — A stepwise approach5.5 Business market segmentation

Marketing Management / 133

6. PRODUCTS PLANNING 6.1 Product defined 6.2 Goods and services — How they differ 6.3 Different product classes 6.4 Branding a product 6.5 Packaging — Another strategic consideration 6.6 Warranty — Yet another strategic consideration 6.7 Product life cycle 6.8 New-product development

7. PRICING 7.17.27.37.47.57.67.7

Pricing objectives follow product strategy Set prices vary for reasons of strategy Variations included in a final price Legal issues Price setting Break-even analysis Demand-oriented pricing

8. DISTRIBUTION 8.1 The importance of place decisions in overall marketing strategy 8.2 The importance of an exchange transaction 8.3 Place objectives and decisions 8.4 Achieving ideal market exposure 8.5 The legal side of place strategy 8.6 Physical distribution activities 8.7 Relationship between physical distribution and customer service 8.8 Logistics — A co-ordinated effort is required 8.9 The transporting and holding functions

9. MARKETING COMMUNICATIONS 9.1 An overview of retailing activities 9.2 Considering some non-retailing opportunities 9.3 Electronic commerce and order fulfillment 9.4 Emerging trends in the retail (e-tail) industry 9.5 Online retailing 9.6 Final observations on e-commerce 9.7 Seven Ps of the retail marketing mix 9.8 Retailing in a global market 9.9 The wholesaling function 9.10 Differentiating between alternative forms of promotion 9.11 Targeting your message 9.12 Setting promotion objectives 9.13 Relationship between promotion objectives and adoption process 9.14 Methods used to set the promotion budget

10. COMMUNICATING WITH CUSTOMERS 10.1 The role of personal selling 10.2 Organizing the salesforce 10.3 Three types of sales presentations 10.4 Two basic types of advertising 10.5 Which medium is best? 10.6 The roles of advertising agencies

134 / CGA SYLLABUS

10.7 A cost-per-thousand costing model10.8 When to consider a special event10.9 What events to consider and where to host them10.10 Developing a rough outline10.11 Assembling the team10.12 Sponsorship10.13 Profit or loss10.14 Role of communication10.15 The post-mortem

11. STRATEGY MARKET PLANNING11.1 The strategic market planning process11.2 Market forecasting and cost analysis11.3 The marketing plan11.4 Principles of marketing control11.5 Methods of marketing control

Operations Management / 135

OPERATIONS MANAGEMENT [OM1/COMM 2055]

Calendar Description This introductory courses focuses on the strategic importance of activities collectively known as “operations” and the methods used to perform such activities. The course is designed to assist students in developing the professional competence and skills to understand the role of operations management (OM); understand the relation between OM and other functions within an organization; analyze OM decision issues in the context of overall organizational objectives; and understand the scope and challenges faced in production sytems.

The guiding principle for this course is the introduction of the concepts and practices of operations management to non-specialists. The course is intended to give students a solid grasp of the essential tools and techniques on a broad range of subjects, with emphasis on a whole-system approach, an essential principle in operations management.

Study Materials OM1 is delivered online through the CGA learning management system, edNET. Additional study materials include:

Stevenson and Hojati, Operations Management, Second Canadian Edition (Toronto, Ontario: McGraw-Hill, 2004)

OM1 Video CD


1. Lesson 1 Operations management basics Lesson 2 Competitiveness, strategy, and productivity Lesson 3 Design of goods and services

2. Lesson 4 Capacity Planning Lesson 5 Process selection and facility layout

3. Lesson 6 Design of work systems Lesson 7 Location planning and analysis

4. Lesson 8 Uncertainty and decision making Lesson 9 Forecasting

5. Lesson 10 Waiting lines and simulation Lesson 11 Resource allocation techniques

6. Lesson 12 Project management Lesson 13 Process analysis

7. Lesson 14 Quality concepts Lesson 15 Total quality management

8. Lesson 16 Performance assessment Lesson 17 Supply chain management basics

136 / CGA SYLLABUS

9. Lesson 18 Inventory managementLesson 19 Aggregate planning

10. Lesson 20 Material requirements planningLesson 21 Lean systems and JIT

Strategy Management and Policy / 137

STRATEGY MANAGEMENT AND POLICY [SP1/COMM 4005]

Prerequisites Marketing Management [MM1/COMM 2035] Organizational Behaviour [OR1/COMM 2045] Operations Management [OM1/COMM 2055]

Calendar Description This strategy course introduces students to the process of strategic management in organizations from the perspective of top management who must be concerned with the overall long-term effectiveness of the organization. The concepts covered in this course can be understood as a framework within which senior management takes an integrative approach to the various functional disciplines of accounting, finance, human resource management, marketing, and operations, in diagnosing and solving critical problems in complex situations. Although the senior management perspective is emphasized, this course applies equally to functional specialists who are increasingly expected to demonstrate an understanding of the entire organization and how their function contributes to the realization of the organization’s mission and objectives.

Study Materials SP1 is delivered online through the CGA learning management system, edNET. Additional study materials include:

Thomas and Strickland, Strategic Management Concepts and Cases, Thirteenth Edition (Toronto, Ontario: McGraw-Hill, 2003)


1. OVERVIEW OF THE STRATEGIC PROCESS 1.1 Strategic management: An overview 1.2 The process of strategic management 1.3 Case analysis in strategy

2. STRATEGY DEVELOPMENT 2.1 Developing strategic vision and establishing objectives 2.2 Crafting strategy 2.3 Factors that shape strategy 2.4 Ethics, social responsibility, and choosing a winning strategy

3. EXTERNAL AND INTERNAL ANALYSIS 3.1 Static perspective: Describing an industry and its competitive forces 3.2 Dynamic perspective: Identifying change in an industry 3.3 Sector dynamics: Mapping and profiling competitors 3.4 Identifying an industry’s key success factors and attractiveness 3.5 Performing a SWOT analysis 3.6 Identifying a firm’s competitiveness and strategic fit

138 / CGA SYLLABUS

4. COMPETITIVE STRATEGIES4.1 Implications of competition on business strategy4.2 Strategies for low-cost leadership4.3 Differentiation as a component of business strategies4.4 Best-cost provider strategies4.5 The development of focused or market niche strategies4.6 Business expansion strategies

5. GLOBAL MARKET STRATEGIES5.1 Fundamental principles of international trade 5.2 Why companies expand into foreign markets5.3 Strategies for entry into foreign markets5.4 The pervasive and delicate nature of strategic alliances

6. INTERNET MODELS AND STRATEGIES6.1 Technology and participants: An overview6.2 Powerful tools for management6.3 Reshaping the competitive environment6.4 The future of e-commerce enterprises

7. TAILORING STRATEGY 7.1 An overview7.2 Constraints of strategy selection7.3 Summary of situational strategies

8. STRATEGIC DIVERSIFICATION8.1 Diversification and shareholder value8.2 Strategies for newly diversifying and already diversified companies8.3 Identifying corporate strategy and evaluating industry attractiveness8.4 Evaluating competitive strength, strategic fit, and resource fit8.5 Resource allocation and crafting a strategy

9. EFFECTIVE STRATEGY EXECUTION9.1 Strategic leadership9.2 Building a compatible corporate culture

10. RESOURCE BUILDING FOR STRATEGY EXECUTION10.1 The strategy execution process10.2 Filling key positions10.3 Building competencies and capabilities10.4 Matching strategy with structure

11. MANAGING THE INTERNAL ORGANIZATION11.1 Resource allocation and strategy-supportive policies11.2 Continuous improvement11.3 Support systems and strategy-supportive rewards

Humanistic Issues in Commercial Practice / 139

HUMANIST ISSUES IN COMMERCIAL PRACTICE [HC1/COMM 4405]

Calendar Description This course traces the cultural, social, political, and ethical influences on commercial practices and value-exchange from classical times to the present. Its aim is to develop critical thinking and a historical perspective.

Study Materials HC1 is delivered online through the CGA learning management system, edNET.


1. EARLY CULTURES AND THEIR ETHICS OF EXCHANGE 1.1 A land transaction in biblical times 1.2. Economics and entrepreneurs in Wisdom literature 1.3 Early laws about the use of money and interest 1.4 Origins of taxation and coinage 1.5 The New Testament on wealth and the perversions of money 1.6 Women’s work and household economics

2. WEALTH, INTEREST, AND SOCIAL EQUITY IN MEDIEVAL COMMERCE

2.1 Aquinas on wealth, commerce, and usury 2.2 Changing attitudes toward interest and usury 2.3 Utopias and dystopias 2.4 Meanwhile, in Cathay… 2.5 Pre-industrial women’s work

3. FROM SERVICE AND SHARING TO CASH AND SELF-INTEREST 3.1 Montaigne judges a fatal impact 3.2 Francis Bacon on the price of money 3.3 Merchant-venturing and marriage-venturing 3.4 Human issues around a loan contract 3.5 The measure and restraint of self-interest

4. PROPERTY, BANKING, COINAGE, AND TRADE 4.1 John Locke and the theory of labour as value 4.2 Goldsmiths and the origins of modern banking 4.3 The rise of national banking 4.4 Coinage and re-coinage 4.5 The image of trading

5. SPECULATION, GOLD, AND HUMAN VALUES 5.1 Investment fever 5.2 John Law on currency and credit 5.3 Economic colonialism and the Irish 5.4 Isaac Newton and the philosopher’s stone 5.5 Two entrepreneurial women

140 / CGA SYLLABUS

6. INDUSTRIAL REVOLUTION AND INVISIBLE HANDS 6.1 David Hume and economic refinement 6.2 Adam Smith and the moral sentiments of economics 6.3 The problem of poverty 6.4 Meanwhile, in North America… 6.5 Wollstonecraft and the rights of woman

7. ECONOMIC THEORIES: HUMAN REALITIES 7.1 The Haves and the Have-Nots 7.2 Popular and polemical economics 7.3 Rethinking laissez faire7.4 At home and at work with the labouring classes 7.5 Women and children as labour in the factories

8. ONE COUNTRY — TWO NATIONS 8.1 Debtors’ prisons and railway mania 8.2 Industrial and utilitarian dystopias 8.3 An age of “isms” and manifest change 8.4 Karl Marx and the humanist tradition 8.5 John Ruskin and the human spirit

9. OWNERSHIP, CONSUMPTION, AND INEQUALITIES IN THE GILDED AGE

9.1 The ethics of land ownership 9.2 Conspicuous consumption and pecuniary emulation 9.3 A captain of industry and a major of charity 9.4 The spirit of accumulation in the gilded age 9.5 The New Woman and male corporatism

10. GLOBAL ISSUES FOR HUMANITY 10.1 Paying for war and depression 10.2 Statism, bureaucracies, and liberalism 10.3 Inhumane and humane strategies for war and peace 10.4 Checks and balances in Nature’s household 10.5 What’s past is prologue: A review

Laurentian University Masters of Business Administration

Courses

[OR2 / COMM 5405] [MM2 / COMM 5305] [OM2 / COMM 5605] [SP2 / COMM 6005] [OL2 / COMM 6405] [GM2 / COMM 6305] [RM2 / COMM 6915] [HC1 / COMM 4405] [MS2 / COMM 4186] [FN2 / COMM 4216] [MU1 / COMM 4126]

142 / CGA SYLLABUS

ORGANIZATIONAL BEHAVIOUR AND PROCESSES [OR2/COMM 5405]

Course Description Individual behaviour, group behaviour, and organizational behaviour are studied with a view to developing, within the student, an appreciation of the human factors in administration. Theory will be communicated in a number of ways, including special projects and assigned readings. Opportunities to apply theory will be provided in a number of ways, including case studies.

Study Materials OR2 is delivered online through the CGA learning management system, edNET. Additional study materials include:

McShane, Canadian Organizational Behaviour, Fourth Edition (Toronto: McGraw-Hill Ryerson, 2001) with CGA Cases: OR2


1. WHAT IS ORGANIZATIONAL BEHAVIOUR? 1.1 Field of organizational behaviour 1.2 Five anchors of organizational behaviour 1.3 Knowledge management

2. TEAM DYNAMICS AND DECISION MAKING 2.1 Nature of teams and team effectiveness 2.2 Team development 2.3 General model of decision making 2.4 Employee involvement

3. ORGANIZATIONAL CULTURE, STRUCTURE, AND DESIGN 3.1 Elements of organizational culture 3.2 Organizational culture and performance 3.3 Organizational structure 3.4 Contingencies of organizational design

4. DIVERSITY AND LEARNING IN ORGANIZATIONS 4.1 MARS model 4.2 Learning in organizations 4.3 Perceptual process 4.4 Personality in organizations

5. MOTIVATION 5.1 Content theories of motivation 5.2 Process theories of motivation 5.3 Rewards and motivation 5.4 Job design 5.5 Self-leadership

Organizational Behaviour and Processes / 143

6. EMOTIONS, ETHICS, AND COMMUNICATION 6.1 Emotions and job satisfaction 6.2 Values and ethics in the workplace 6.3 Communication and communication channels 6.4 Communicating in organizations

7. STRESS AND CAREER DEVELOPMENT 7.1 Causes of stress 7.2 Managing work-related stress 7.3 Psychological contract and trends in employment relationships 7.4 Organizational socialization process 7.5 Organizational careers and career development

8. LEADERSHIP 8.1 Leadership perspectives and the competency framework 8.2 Behavioural and contingency perspectives 8.3 Transformational leadership and gender issues

9. CREATIVITY AND DECISION MAKING 9.1 Creative process model 9.2 Team decision making

10. POWER, POLITICS, AND CONFLICT 10.1 A model of power 10.2 Contingencies and consequences 10.3 Organizational politics 10.4 Conflict process and management 10.5 Negotiations and dispute resolution

11. ORGANIZATIONAL DEVELOPMENT AND CHANGE 11.1 Forces for change 11.2 Facilitating change 11.3 Organizational development

144 / CGA SYLLABUS

MARKETING MANAGEMENTAND PLANNING [MM2/COMM 5305]

Calendar Description This course is designed to give students awareness and knowledge of the marketing function. Marketing is concerned with understanding the consumer and relating this to the formulation of marketing strategies and practices. Students will cover the following major areas of study: the marketing concept, consumer behaviour, market segmentation, market forecasting, marketing research and marketing strategy formulation. The concepts of marketing management will be applied to problems and practices of the consumer, industrial and international markets.

Study Materials MM2 is delivered online through the CGA learning management system, edNET. Additional materials include:

Shapiro, Wong, Perreault, and McCarthy, Basic Marketing: A Global Managerial Approach, Tenth Canadian Edition (Toronto: McGraw-Hill Ryerson, 2002)


1. BASIC CONCEPTS OF MARKETING 1.1 Marketing — What is it? 1.2 History of marketing 1.3 Strategic marketing 1.4 Marketing opportunities 1.5 Self-marketing

2. THE MARKETING ENVIRONMENT 2.1 Marketing environment 2.2 Ethics in marketing

3. MARKET RESEARCH 3.1 Why MIS? 3.2 Five-step approach to marketing research

4. BUYER BEHAVIOUR 4.1 Buyer-behaviour model 4.2 Psychological influences 4.3 Social influences 4.4 Situational factors 4.5 Problem solving 4.6 Benefits 4.7 Business buyers 4.8 The government market

5. MARKET SEGMENTATION AND POSITIONING 5.1 Canadian consumer demographics 5.2 Lifestages5.3 What is a company’s market? 5.4 Segmenting consumer markets and positioning products — A stepwise approach 5.5 Business market segmentation

Marketing Management and Planning / 145

7.17.27.37.47.57.67.7

6. PRODUCTS PLANNING 6.1 Product defined 6.2 Goods and services — How they differ 6.3 Different product classes 6.4 Branding a product 6.5 Packaging — Another strategic consideration 6.6 Warranty — Yet another strategic consideration 6.7 Product life cycle 6.8 New-product development

7. PRICING Pricing objectives follow product strategy Set prices vary for reasons of strategy Variations included in a final price Legal issues Price setting Break-even analysis Demand-oriented pricing

8. DISTRIBUTION 8.1 The importance of place decisions in overall marketing strategy 8.2 The importance of an exchange transaction 8.3 Place objectives and decisions 8.4 Achieving ideal market exposure 8.5 The legal side of place strategy 8.6 Physical distribution activities 8.7 Relationship between physical distribution and customer service 8.8 Logistics — A co-ordinated effort is required 8.9 The transporting and holding functions

9. MARKETING COMMUNICATIONS 9.1 An overview of retailing activities 9.2 Considering some non-retailing opportunities 9.3 Electronic commerce and order fulfillment 9.4 Emerging trends in the retail (e-tail) industry 9.5 Online retailing 9.6 Final observations on e-commerce 9.7 Seven Ps of the retail marketing mix 9.8 Retailing in a global market 9.9 The wholesaling function 9.10 Differentiating between alternative forms of promotion 9.11 Targeting your message 9.12 Setting promotion objectives 9.13 Relationship between promotion objectives and adoption process 9.14 Methods used to set the promotion budget

10. COMMUNICATING WITH CUSTOMERS 10.1 The role of personal selling 10.2 Organizing the salesforce 10.3 Three types of sales presentations 10.4 Two basic types of advertising 10.5 Which medium is best? 10.6 The roles of advertising agencies

146 / CGA SYLLABUS

10.7 A cost-per-thousand costing model 10.8 When to consider a special event 10.9 What events to consider and where to host them 10.10 Developing a rough outline 10.11 Assembling the team 10.12 Sponsorship 10.13 Profit or loss 10.14 Role of communication 10.15 The post-mortem

11. STRATEGY MARKET PLANNING 11.1 The strategic market planning process 11.2 Market forecasting and cost analysis 11.3 The marketing plan 11.4 Principles of marketing control 11.5 Methods of marketing control

Operations Management / 147

OPERATIONS MANAGEMENT [OM2/COMM 5605]

Calendar Description This introductory courses focuses on the strategic importance of activities collectively known as “operations” and the methods used to perform such activities. The course is designed to assist students in developing the professional competence and skills to understand the role of operations management (OM); understand the relation between OM and other functions within an organization; analyze OM decision issues in the context of overall organizational objectives; and understand the scope and challenges faced in production sytems.

The guiding principle for this course is the introduction of the concepts and practices of operations management to non-specialists. The course is intended to give students a solid grasp of the essential tools and techniques on a broad range of subjects, with emphasis on a whole-system approach, an essential principle in operations management.

Study Materials OM2 is delivered online through the CGA learning management system, edNET. Additional study materials include:

Stevenson and Hojati, Operations Management, Second Canadian Edition (Toronto, Ontario: McGraw-Hill, 2004)


1. Lesson 1 Operations management basics Lesson 2 Competitiveness, strategy, and productivity Lesson 3 Design of goods and services

2. Lesson 4 Capacity Planning Lesson 5 Process selection and facility layout

3. Lesson 6 Design of work systems Lesson 7 Location planning and analysis

4. Lesson 8 Uncertainty and decision making Lesson 9 Forecasting

5. Lesson 10 Waiting lines and simulation Lesson 11 Resource allocation techniques

6. Lesson 12 Project management Lesson 13 Process analysis

7. Lesson 14 Quality concepts Lesson 15 Total quality management

8. Lesson 16 Performance assessment Lesson 17 Supply chain management basics

9. Lesson 18 Inventory management Lesson 19 Aggregate planning

148 / CGA SYLLABUS

10. Lesson 20 Material requirements planning Lesson 21 Lean systems and JIT

Strategy Formulation and Implementation / 149

STRATEGY FORMULATION AND IMPLEMENTATION [SP2/COMM 6005]

Prerequisites Marketing Management [MM2/COMM 5305] Organizational Behaviour [OR2/COMM 5405]

Calendar Description This strategy course introduces students to the process of strategic management in organizations from the perspective of top management who must be concerned with the overall long-term effectiveness of the organization. The concepts covered in this course can be understood as a framework within which senior management takes an integrative approach to the various functional disciplines of accounting, finance, human resource management, marketing, and operations, in diagnosing and solving critical problems in complex situations. Although the senior management perspective is emphasized, this course applies equally to functional specialists who are increasingly expected to demonstrate an understanding of the entire organization and how their function contributes to the realization of the organization’s mission and objectives.

Study Materials SP2 is delivered online through the CGA learning management system, edNET. Additional study materials include:

Thomas and Strickland, Strategic Management Concepts and Cases, Thirteenth Edition (Toronto, Ontario: McGraw-Hill, 2003)


1. OVERVIEW OF THE STRATEGIC PROCESS 1.1 Strategic management: An overview 1.2 The process of strategic management 1.3 Case analysis in strategy

2. STRATEGY DEVELOPMENT 2.1 Developing strategic vision and establishing objectives 2.2 Crafting strategy 2.3 Factors that shape strategy 2.4 Ethics, social responsibility, and choosing a winning strategy

3. EXTERNAL AND INTERNAL ANALYSIS 3.1 Static perspective: Describing an industry and its competitive forces 3.2 Dynamic perspective: Identifying change in an industry 3.3 Sector dynamics: Mapping and profiling competitors 3.4 Identifying an industry’s key success factors and attractiveness 3.5 Performing a SWOT analysis 3.6 Identifying a firm’s competitiveness and strategic fit

4. COMPETITIVE STRATEGIES 4.1 Implications of competition on business strategy 4.2 Strategies for low-cost leadership 4.3 Differentiation as a component of business strategies 4.4 Best-cost provider strategies 4.5 The development of focused or market niche strategies 4.6 Business expansion strategies

150 / CGA SYLLABUS

5. GLOBAL MARKET STRATEGIES 5.1 Fundamental principles of international trade 5.2 Why companies expand into foreign markets 5.3 Strategies for entry into foreign markets 5.4 The pervasive and delicate nature of strategic alliances

6. INTERNET MODELS AND STRATEGIES 6.1 Technology and participants: An overview 6.2 Powerful tools for management 6.3 Reshaping the competitive environment 6.4 The future of e-commerce enterprises

7. TAILORING STRATEGY 7.1 An overview 7.2 Constraints of strategy selection 7.3 Summary of situational strategies

8. STRATEGIC DIVERSIFICATION 8.1 Diversification and shareholder value 8.2 Strategies for newly diversifying and already diversified companies 8.3 Identifying corporate strategy and evaluating industry attractiveness 8.4 Evaluating competitive strength, strategic fit, and resource fit 8.5 Resource allocation and crafting a strategy

9. EFFECTIVE STRATEGY EXECUTION 9.1 Strategic leadership 9.2 Building a compatible corporate culture

10. RESOURCE BUILDING FOR STRATEGY EXECUTION 10.1 The strategy execution process 10.2 Filling key positions 10.3 Building competencies and capabilities 10.4 Matching strategy with structure

11. MANAGING THE INTERNAL ORGANIZATION 11.1 Resource allocation and strategy-supportive policies 11.2 Continuous improvement 11.3 Support systems and strategy-supportive rewards

Leading by Design / 151

LEADING BY DESIGN [OL2]

Prerequisite Organizational Behaviour [OR2/COMM 5405]

Calendar Description Organizational design focuses on the macro level issues of organizational environment, strategy, and design. Students will develop an understanding of different organizational designs; that is, the formal arrangements that are intended to shape how work is to be done. The course analyzes the strengths and weaknesses of different organizational designs, showing the importance of choosing an appropriate design for a specific strategy. It emphasizes the international business context and the challenges that senior managers face in creating and modifying an international strategy.

This course will define which organizational designs are usually appropriate for specific contingent situations. Students will develop professional competencies and skills deal with today’s increasingly complex workplace environment by understanding the latest theories and concepts of organizational design; determine the substance of an organizational design problem and suggest potential solutions; and analyze an organizational setting, identify issues and alternatives, then formulate recommendations using ethical, professional judgment

Study Materials OL2 is delivered online through the CGA learning management system, edNET. Additional study materials include:

Richard L. Daft, Organization Theory and Design, 8th Edition (Mason, Ohio: Thomson South-Western, 2004)

OL2 Selected Readings and Cases


1. GETTING FROM STRATEGY TO ORGANIZATIONAL EFFECTIVENESS 1.1 Definition of organizational design 1.2 Early history of organizational theory 1.3 Organizational designs are instruments for implementing a strategy 1.4 There is no one best way of organizing 1.5 Choosing the right design matters

2. STRUCTURAL FORMS AND VARIANTS 2.1 The functional design 2.2 The M-Form design 2.3 Basic features of the M-Form design 2.4 Hybrid and matrix designs 2.5 The search for improvement

3. INTERORGANIZATIONAL RELATIONSHIPS 3.1 From adversarial relationships to partnerships 3.2 Perspectives on interorganizational relationships 3.3 The network design 3.4 Advantages and disadvantages

152 / CGA SYLLABUS

3.5 Leadership and management in the network organization 3.6 The virtual organization 3.7 The importance of technology 3.8 The impact of technology

4. DESIGN IMPLICATIONS OF THE EXTERNAL ENVIRONMENT 4.1 The impact of uncertainty on departmental organization 4.2 Mechanistic and organic designs 4.3 Information technology and departmental design 4.4 Managing differences between departments 4.5 Resource dependence

5. GLOBALIZATION AND THE INTERNATIONAL ENVIRONMENT 5.1 Entering the global arena 5.2 Designing structure to fit global strategy 5.3 Global capabilities, coordination, and control mechanisms 5.4 Global organizational designs

6. MANUFACTURING AND SERVICE TECHNOLOGIES 6.1 The manufacturing firm 6.2 Service firms and other organizations 6.3 The importance of PSFs 6.4 The characteristics of PSFs 6.5 The managerial professional business 6.5 Technology, workflow, and job design

7. DECISION MAKING, INFORMATION TECHNOLOGY, AND CONTROL MECHANISMS 7.1 Decision-making process 7.2 Individual decision making 7.3 Organizational decision making 7.4 Contingency decision-making framework and special decision circumstances 7.5 Information technology and control

8. LIFE CYCLE, INNOVATION, AND CHANGE 8.1 Organizational life cycle 8.2 Organizational design and culture 8.3 Organizational decline and downsizing 8.4 Change at the organizational level 8.5 Managing radical change — Overview 8.6 Preparing disengagement from the status quo 8.7 Mobilizing energies and capabilities 8.8 Monitoring and institutionalizing success

9. CULTURE, ETHICS, AND HUMAN RESOURCE MANAGEMENT 9.1 Organizational culture 9.2 Organizational design and culture 9.3 Ethical values in organizations 9.4 The influence of leadership on culture and ethics 9.5 Corporate culture and ethics in a global environment 9.6 Course summary

Global Marketing Strategy / 153

GLOBAL MARKETING STRATEGY [GM2]

Prerequisite Marketing Management and Planning [MM2/COMM 5305]

Calendar Description This is an elective course focusing on marketing strategy in the global environment and how companies compete and grow in that environment. It first presents strategy analysis and alternatives, and then moves on to global marketing. Marketing strategy parallels business strategy in certain aspects, therefore, concepts such as competitive advantage and strategic positioning are discussed. A global perspective involves the complexities that come with crossing oceans, borders, and cultures.

The course is designed to assist students in developing professional competence and skills in considering the situation of a company relative to its environment; understanding the complexity imposed by global markets; advanced marketing planning to develop alternative solutions, with supporting analysis; and planning, organizing, and controlling global marketing operations.

Study Materials GM2 is delivered online through the CGA learning management system, edNET. Additional study materials include:

Aaker, David A., Strategic Market Management, 6th edition (Hoboken: John Wiley & Sons, 2001)

Kotabe, Masaaki; Helsen, Kristiann, Global Marketing Management,3rd edition (Hoboken: John Wiley & Sons, 2004)


1. STRATEGIC MARKET MANAGEMENT OVERVIEW 1.1 What is a business strategy? 1.2 History and trends in strategic market management 1.3 What is strategic market management? 1.4 Vision strategy alternatives, and selection 1.5 External and customer analysis 1.6 Customer segmentation 1.7 Customer motivation

2. STRATEGIC ANALYSIS — COMPETITORS, THE MARKET, AND THE ENVIRONEMENT

2.1 Identifying competitors — customer-based versus strategic groups 2.2 Anticipating future competitors and assessing current competitors 2.3 Analyzing a market 2.4 The environment 2.5 Using scenarios to deal with uncertainty

3. GLOBAL MARKETING ENVIRONMENT AND COUNTRY ANALYSIS 3.1 Global economies, competitiveness, and cooperation 3.2 Foreign investment, technology, and competition 3.3 Regional economic arrangements and multinational corporations

154 / CGA SYLLABUS

3.4 The US dollar, international monetary system, and exchange 3.5 Balance of payments, turmoil, and monetary zones 3.6 The global cultural environment 3.7 Culture, marketing, organizations, and customers 3.8 The political environment

4. INTERNAL ANALYSIS AND SUSTAINABLE COMPETITIVE ADVANTAGE 4.1 Financial performance — Sales and profitability 4.2 Performance measurement — Beyond profitability 4.3 Determinants of strategic option 4.4 From analysis to strategy 4.5 Sustainable competitive advantage 4.6 The role of synergy 4.7 Strategic vision versus strategic opportunism 4.8 A dynamic vision

5. ALTERNATIVE STRATEGIES AND STRATEGIC POSITIONING 5.1 Successful differentiation strategies 5.2 The quality option 5.3 Building strong brands 5.4 Low cost strategies 5.5 Focus strategies 5.6 The preemptive move 5.7 Role of the strategic position 5.8 Strategic position options 5.9 Developing and selecting a strategic position

6. GROWTH STRATEGIES, DECLINING AND HOSTILE MARKETS 6.1 Growth in existing product markets (penetration) 6.2 Product development for existing markets 6.3 Market development using existing products 6.4 Vertical integration strategies 6.5 Related diversification 6.6 Synergy, unrelated diversification, and entry strategies 6.7 Declining industries strategies: Grow, survive, or harvest 6.8 Hostile markets

7. GLOBAL COMPETITIVE STRATEGY 7.1 Data gathering — Primary and Secondary 7.2 Market size and market information 7.3 Managing global marketing research 7.4 Why global segmentation? 7.5 International segmentation approaches and scenarios 7.6 Country segmentation bases and positioning 7.7 Information technology and global marketing strategies 7.8 Global strategy 7.9 Global marketing strategies

8. GLOBAL MARKET ENTRY, SUPPLY CHAIN, AND PRODUCT DEVELOPMENT STRATEGIES

8.1 From domestic marketing to global marketing 8.2 Foreign market selection 8.3 Modes of entry, timing, and exiting markets 8.4 Global sourcing strategies 8.5 Global product policy — Product adaptation

Global Marketing Strategy / 155

8.6 Global product strategy — “Diffusion of innovations”

9. THE GLOBAL MIX: PRODUCT, PRICE, AND PROMOTION 9.1 Global branding 9.2 Multinational product management 9.3 Marketing services globally 9.4 Foreign market pricing 9.5 Pricing under uncertain contexts 9.6 Pricing under specific international contexts 9.7 Cultural aspects of global advertising and promotion 9.8 Budgeting, creation, and media for global advertising 9.9 The international advertising context 9.10 Salesforce strategies in various cultural contexts 9.11 Training and supporting expatriates

10. LOGISTICS, DISTRIBUTION, AND EXPORT MANAGEMENT 10.1 Global logistics versus distribution 10.2 Free trade and Maquiladora 10.3 Global retailing 10.4 Exporting 10.5 Details and government assistance in exporting 10.6 Imports and grey market

11. GLOBAL MARKET PLANNING, CONTROL, AND THE INTERNET 11.1 Global planning and design 11.2 Organization and control of global brand management 11.3 Internet usage and structural barriers to e-commerce 11.4 Internet consumers 1.5 Internet ramifications for global marketing strategies

156 / CGA SYLLABUS

RESEARCH METHODS IN MANAGEMENT [RM2/COMM 6195]

Prerequisite none

Calendar Description This course is designed to help management professionals to propose strong research with the aim of receiving funding; design strong research; conduct valid research; analyse research findings in optimal ways; and communicate research clearly. Particular emphasis is placed on the preparation of effective business research proposals, scale construction and survey methods, successful data analysis and presentation, and the potential uses of advanced multivariate statistical techniques.

Study Materials RM2 is delivered online through the CGA learning management system, edNET. Additional study materials include:

Donald Cooper and Pamela Schindler, Business Research Methods, 8th edition (Toronto: McGraw-Hill Ryerson, 2003).

SPSS II Student Version (included with textbook)


1. INTRODUCTION TO RESEARCH 1.1 Why study research? 1.2 The researcher’s job 1.3 Actions that guarantee good research 1.4 Problems with using research in business (the bad news) 1.5 The scientific method 1.6 Ways of arriving at ideas: Induction and deduction 1.7 The role of concepts and constructs in theory 1.8 Types of variables encountered in research 1.9 How we develop research hypotheses 1.10 Theories and modules

2. RESEARCH PLAN AND PROCESS 2.1 An overview of the entire research process 2.2 Moving from the management dilemma to management question 2.3 Moving from research question to research design 2.4 Design aspects and types of evaluation 2.5 Framing the research proposal 2.6 The purpose of the research proposal 2.7 Types of research proposals 2.8 Research proposal: Background 2.9 Research proposal: Design 2.10 Research proposal: Supplements 2.11 Evaluating research proposals

3. DESIGNING RESEARCH 3.1 Ethical obligations 3.2 Ethical rights of the sponsor and researcher 3.3 Types of exploratory studies

Research Methods in Management / 157

3.4 Descriptive and causal studies 3.5 Employing controls 3.6 Introduction to sampling procedures 3.7 Random samples 3.8 Complex probability samples 3.9 Non-probability samples 3.10 A comparison of sample selection techniques

4. MEASUREMENT 4.1 Introduction to measurement 4.2 Types of data and scales of measurement 4.3 Poor measurement and sources of error 4.4 Good measurement and sources of strength 4.5 Reliability of measurement 4.6 Practicality of measurement 4.7 Introduction to measurement scales 4.8 Rating scales 4.9 Ranking scales 4.10 Scale construction

5. SURVEY METHODS 5.1 The communication approach 5.2 Introduction to the personal interview 5.3 Improving the personal interview 5.4 Problems with the personal interview 5.4 The telephone interview 5.5 The self-administered survey 5.6 Creating your own instrument, Phase 1: Can it answer the management question? 5.7 Creating your own instrument, Phase 2: Constructing and refining the measurement

question 5.8 Creating your own instrument, Phase 3: Drafting and refining the complete instrument

6. SECONDARY DATA AND OBSERVATIONAL DATA 6.1 Exploring secondary data sources 6.2 Evaluating information obtained from secondary data sources 6.3 Searching bibliographic data bases and the Internet 6.4 Internal data warehouses 6.5 The process of data mining 6.6 Introduction to observational techniques of data gathering 6.7 The relationship between observer and participant 6.8 Different types of observational studies 6.9 Hidden or unobtrusive observational measurements

7. EXPERIMENTAL DESIGNS 7.1 What is an experiment? 7.2 Advantages and disadvantages of experimental designs 7.3 Steps in conducting an experiment 7.4 Threats to the validity of an experiment 7.5 Characteristics of experimental designs 7.6 Pre-experimental designs 7.7 True experimental designs 7.8 Complex feature of experimental design 7.9 Quasi-experimental designs 7.10 An overview of experimental designs

158 / CGA SYLLABUS

8. DATA PRESENTATION 8.1 Data editing 8.2 Data coding 8.3 Open-ended questions 8.4 Data entry 8.5 Frequency distributions and distribution shape 8.6 Mean, standard deviation, skewdness, and kurtosis of a distribution 8.7 Pie charts, bar charts, histograms, and pareto diagrams 8.8 Boxplots and stem-and-leaf plots 8.9 Control charts and control analyses 8.10 Cross-tabulations

9. HYPOTHESIS TESTING 9.1 Practical significance, statistical significance, and sampling 9.2 Null and alternative hypothesis for one- and two-tailed tests 9.3 Type I (alpha), Type II (beta) error, and power 9.4 Rejecting or not rejecting (accepting) the null hypothesis 9.5 Six steps in the conduct of statistical tests 9.6 The influence of scale of measurement on choice of statistical test 9.7 Statistical tests for scores in a single group 9.8 Statistical tests for two independent (unrelated) samples 9.9 Statistical tests for two dependent (related or repeated) samples 9.10 Statistical tests for two or more unrelated (independent) samples 9.11 Statistical tests for two or more repeated (dependent) samples

10. RELATIONSHIPS 10.1 An introduction to measures of relationship 10.2 Plotting and interpreting scatterplots 10.3 The Pearson correlation (r) for interval and ratio data 10.4 The Spearman correlation (rho) for ranked or ordinal data 10.5 The coefficients that accompany a cross-tabulation 10.6 Linear regression and the formula for the best fit line 10.7 Assumptions of a linear regression and diagnostics to evaluate their status 10.8 Evaluating the results of a linear regression 10.9 SPSS and linear regression 10.10 Relationship does not guarantee causation

11. MULTIVARIATE STATISTICS 11.1 Multiple regression 11.2 Discriminate function analysis 11.3 Multivariate analysis of variance 11.4 LISREL 11.5 Cojoint analysis 11.6 Factor analysis 11.7 Cluster analysis 11.8 Multidimensional scaling

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HUMANIST ISSUES IN COMMERCIAL PRACTICE [HC1/COMM 4405]

Calendar Description This course traces the cultural, social, political, and ethical influences on commercial practices and value-exchange from classical times to the present. Its aim is to develop critical thinking and a historical perspective.

Study Materials HC1 is delivered online through the CGA learning management system, edNET.


1. EARLY CULTURES AND THEIR ETHICS OF EXCHANGE 1.1 A land transaction in biblical times 1.2. Economics and entrepreneurs in Wisdom literature 1.3 Early laws about the use of money and interest 1.4 Origins of taxation and coinage 1.5 The New Testament on wealth and the perversions of money 1.6 Women’s work and household economics

2. WEALTH, INTEREST, AND SOCIAL EQUITY IN MEDIEVAL COMMERCE

2.1 Aquinas on wealth, commerce, and usury 2.2 Changing attitudes toward interest and usury 2.3 Utopias and dystopias 2.4 Meanwhile, in Cathay… 2.5 Pre-industrial women’s work

3. FROM SERVICE AND SHARING TO CASH AND SELF-INTEREST 3.1 Montaigne judges a fatal impact 3.2 Francis Bacon on the price of money 3.3 Merchant-venturing and marriage-venturing 3.4 Human issues around a loan contract 3.5 The measure and restraint of self-interest

4. PROPERTY, BANKING, COINAGE, AND TRADE 4.1 John Locke and the theory of labour as value 4.2 Goldsmiths and the origins of modern banking 4.3 The rise of national banking 4.4 Coinage and re-coinage 4.5 The image of trading

5. SPECULATION, GOLD, AND HUMAN VALUES 5.1 Investment fever 5.2 John Law on currency and credit 5.3 Economic colonialism and the Irish 5.4 Isaac Newton and the philosopher’s stone 5.5 Two entrepreneurial women

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6. INDUSTRIAL REVOLUTION AND INVISIBLE HANDS 6.1 David Hume and economic refinement 6.2 Adam Smith and the moral sentiments of economics 6.3 The problem of poverty 6.4 Meanwhile, in North America… 6.5 Wollstonecraft and the rights of woman

7. ECONOMIC THEORIES: HUMAN REALITIES 7.1 The Haves and the Have-Nots 7.2 Popular and polemical economics 7.3 Rethinking laissez faire7.4 At home and at work with the labouring classes 7.5 Women and children as labour in the factories

8. ONE COUNTRY — TWO NATIONS 8.1 Debtors’ prisons and railway mania 8.2 Industrial and utilitarian dystopias 8.3 An age of “isms” and manifest change 8.4 Karl Marx and the humanist tradition 8.5 John Ruskin and the human spirit

9. OWNERSHIP, CONSUMPTION, AND INEQUALITIES IN THE GILDED AGE

9.1 The ethics of land ownership 9.2 Conspicuous consumption and pecuniary emulation 9.3 A captain of industry and a major of charity 9.4 The spirit of accumulation in the gilded age 9.5 The New Woman and male corporatism

10. GLOBAL ISSUES FOR HUMANITY 10.1 Paying for war and depression 10.2 Statism, bureaucracies, and liberalism 10.3 Inhumane and humane strategies for war and peace 10.4 Checks and balances in Nature’s household 10.5 What’s past is prologue: A review


MANAGEMENT INFORMATION SYSTEMS [MS2/COMM 4186]

Calendar Description This advanced course in analysis, design, and implementation of computer-based information systems is presented from a management end-use perspective. Topics include major components of a computerized system; identifying systems requirements; the systems development life cycle; detailed systems analysis; detailed systems design, implementation, and management. Computer software is used to demonstrate and provide practices in MIS concepts.

Study Materials MS2 is delivered online through the CGA learning management system, edNET. Additional study materials include:

K.C. Laudon, J.P. Laudon, and M.E. Brabston, Management Information Systems: Managing the Digital Firm, First Canadian Edition (Toronto: Prentice Hall, 2002)

Ivey Cases, Richard Ivey School of Business, The University of Western Ontario (London, Ontario: Ivey Management Services, 2004)

Ethics Readings Handbook [ERH], Second Edition (Vancouver, B.C.: CGA-Canada, 1999)


1. STRATEGIC IMPORTANCE OF IT 1.1 IT as an integral part of strategic planning 1.2 IT for competitive advantage 1.3 IT to achieve business transformation 1.4 IT and globalization 1.5 Managing IT human resources 1.6 Managing rapid change 1.7 Role of the CIO and CTO in systems and technology leadership

2. INFORMATION SYSTEMS PLANNING ISSUES 2.1 Information systems planning 2.2 Short- and long-range technology planning 2.3 Data and information management issues 2.4 Understanding IS economics 2.5 IS human resources planning 2.6 Developing an IS strategic plan

3. SYSTEMS DEVELOPMENT LIFE CYCLE AND SYSTEMS ANALYSIS PHASE 3.1 Systems development 3.2 Systems development methods and techniques 3.3 Make or buy decisions 3.4 Managing the acquisition of software and hardware 3.5 Vendor selection and contractual issues 3.6 Project management 3.7 Feasibility and cost-benefit analyses

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4. SYSTEMS AND PROCESS DESIGN 4.1 Analysis and design overview 4.2 Systems analysis — requirements gathering 4.3 Process modeling 4.4 Data modeling 4.5 Logic modeling 4.6 Systems design 4.7 Systems analysis and design in smaller organizations 4.8 Ethical issues in systems development

5. SYSTEMS IMPLEMENTATION, TESTING, AND SUPPORT 5.1 Systems installation and conversion 5.2 Testing in systems implementation 5.3 Quality assurance in system development 5.4 Systems maintenance 5.5 System enhancement and reengineering 5.6 Legacy systems issues 5.7 Measuring system benefits

6. INTERNET, EXTRANET, INTRANET 6.1 Internet as a business tool 6.2 Use of the Internet to streamline operations 6.3 Groupware technology and infrastructure 6.4 Intranet and extranet 6.5 Strategic uses of Internet technologies

7. ELECTRONIC COMMERCE AND EDI 7.1 E-business, e-commerce, and e-service 7.2 E-business opportunities and challenges 7.3 Planning e-commerce operations 7.4 Funding issues 7.5 Security, privacy, taxation, and jurisdictional issues 7.6 Electronic data interchange and XML 7.7 Web-based reporting and XBRL

8. MANAGING TELECOMMUNICATIONS AND NETWORKS 7.8 Understanding telecommunications 8.1 Strategic uses of telecommunications 8.2 Understanding networks 8.3 Trends in network management 8.4 Network security issues 8.5 Planning and managing wireless networks 8.6 Remote computing management issues

9. IT OPERATIONAL AND SECURITY ISSUES 9.1 Outsourcing, ASP, shared service facilities, and other alternatives 9.2 IS security: threats and vulnerability 9.3 Dealing with security threats 9.4 IT/IS audit issues 9.5 Ethical issues


10. HUMAN SIDE OF IT MANAGEMENT 10.1 Managing internal and external resources 10.2 Change management 10.3 End-user computing and training issues 10.4 Managing expectations

10.5 Social responsibility

164 / CGA SYLLABUS

FINANCE 2 [FN2/COMM 4216]

Prerequisite Finance 1 [FN1]

Calendar Description This advanced finance course provides an in-depth study of issues and tools that will assist financial managers in making decisions. Topics include capital budgeting under uncertainty; long-term sources of funds; capital structure; dividend policy; special financing and investment decisions; futures, forwards, options, and swaps; treasury risk management; financial planning; as well as long-term planning and strategic issues in finance.

Study Materials FN2 Internet CD

Selected Readings: FN2, CGA-Canada, 2004

Ethics Readings Handbook [ERH], Second Edition, (Vancouver, BC: CGA-Canada, 1999) or Ethics Readings for FN2


FOUNDATION REVIEW FR.1 Time value of money (with calculator) FR.2 Term structure of interest rates

FR.3 Valuation of bonds, preferred shares, and common shares FR.4 Weighted average cost of capital FR.5 Statistical concepts FR.6 Cash management concepts FR.7 Financial analysis

1. BASIC CONCEPTS1.1 Consumption, investment, and financial markets 1.2 Market efficiency 1.3 Agency issues, ethical considerations, and other

stakeholder issues 1.4 Relationship between net present value and required return 1.5 Estimating cash flows for capital budgeting purposes 1.6 Capital budgeting evaluation criteria 1.7 Summary

2. CAPITAL BUDGETING UNDER UNCERTAINTY2.1 Basics of portfolio theory 2.2 Measuring the risk and return of a single security 2.3 Capital budgeting in a portfolio framework 2.4 Market risk and total risk 2.5 Capital rationing 2.6 Annual capital budgeting process 2.7 Summary

Finance 2 / 165

3. LONG-TERM SOURCES OF FUNDS3.1 Bank financing 3.2 Bonds 3.3 Bond refinancing 3.4 Preferred shares 3.5 Preferred share refinancing 3.6 Common shares 3.7 Issuing securities 3.8 Summary

4. CAPITAL STRUCTURE4.1 Capital structure theory 4.2 Impact of corporate taxes 4.3 Impact of personal taxes 4.5 Effect of bankruptcy costs 4.6 Other influences on capital structure 4.7 Selecting capital structure in practice 4.8 Summary

5. DIVIDEND POLICY5.1 Theoretical foundation 5.2 Dividend policy in practice 5.3 Payment procedures 5.4 Stock dividends and stock splits 5.5 Share repurchases and the dividend decision 5.6 Summary

6. SPECIAL FINANCING AND INVESTMENT DECISIONS6.1 Introduction to project financing 6.2 Interactions of investment and financing decisions 6.3 Evaluating lease financing 6.4 Mergers and acquisitions 6.5 Leveraged buyouts 6.6 Summary

7. TREASURY RISK MANAGEMENT 7.1 Types of treasury risk 7.2 Measuring risk exposure 7.3 Basic risk management 7.4 Risk management policy considerations 7.5 Financing international trade 7.6 Summary

8. FUTURES AND FORWARDS 8.1 Futures and forwards 8.2 Basic valuation concepts of financial futures 8.3 Hedging with futures and forward contracts 8.4 Summary

166 / CGA SYLLABUS

9. OPTIONS AND SWAPS 9.1 Options 9.2 Basic valuation concepts of financial options 9.3 Corporate securities and option theory 9.4 Hedging with options 9.5 Swaps 9.6 Hedging with swaps 9.7 Cost of hedging 9.8 Summary

10. FINANCIAL PLANNING 10.1 Overview of the financial planning process 10.2 Role of forecasting 10.3 Role of pro forma financial statements 10.4 Short-term financial planning 10.5 The long-term and short-term financing decision 10.6 Interpreting financial ratios 10.7 Long-term financial planning model 10.8 Strategic decisions and ethical considerations 10.9 Summary 10.10 Course summary


MANAGEMENT AUDITING 1 [MU1/COMM 4126]


Calendar Description This course covers objectives, concepts, principles, and techniques of management auditing. Topics include the role of the management auditor; types of audits; enterprise risk management; planning the management audit; the examination phase of management auditing; reporting audit observations and monitoring; the impact of information technology on management auditing; management audit of purchasing, human resources management, marketing, and financial management; and management auditing in the public sector. Computer software is used to illustrate concepts and provide hands-on experience.

Study Materials MU1 Internet CD

Management Auditing 1 Selected Readings

Ethics Readings Handbook [ERH], Second Edition, CGA-Canada, 1999, or Ethics Readings for MU1



Audit Command Language (ACL) for Windows Software Guide, Third edition, CGA-Canada, 2003

1. INTRODUCTION TO MANAGEMENT AUDITING

1.1 Definition and scope of management auditing 1.2 The business environment and its accompanying risks 1.3 The role of the management auditor 1.4 Types of management audit assignments 1.5 Management audit and performance measurement 1.6 Ethical considerations in management auditing 1.7 Introduction to case analysis

2. MANAGEMENT AUDITING STANDARDS 2.1 Overview of management auditing standards 2.2 Purpose, authority, and responsibility 2.3 Independence and objectivity 2.4 Proficiency and due professional care 2.5 The outsourcing alternative 2.6 Quality assurance and improvement 2.7 Management of the internal audit department

168 / CGA SYLLABUS

3. RISK MANAGEMENT, CONTROL FRAMEWORKS, CONTROL SELF-ASSESSMENT, AND GOVERNANCE

3.1 Introduction to risk management 3.2 Control frameworks 3.3 Auditing using control frameworks 3.4 Control self-assessment 3.5 Governance and the audit committee

4. PLANNING THE MANAGEMENT AUDIT 4.1 The management audit process 4.2 The management audit planning process 4.3 Long-term planning 4.4 Long-term audit planning A case study 4.5 Short-term (annual) audit planning 4.6 Engagement planning 4.7 Engagement planning A comprehensive case study

5. EXAMINATION PHASE OF THE MANAGEMENT AUDIT 5.1 Overview of the examination phase 5.2 Preparing audit programs 5.3 Examining and testing operations and transactions 5.4 Developing audit criteria and preparing

an audit program A case study 5.5 Using software in management auditing 5.6 Computer illustrations using ACL for Windows 5.7 Evaluating audit results 5.8 Completing and reviewing audit files 5.9 Fraud and investigations 5.10 Fraud in a technological environment

6. AUDIT COMMUNICATIONS 6.1 Interviewing skills 6.2 Purpose of audit reporting 6.3 Audit reporting standards 6.4 Contents of the written report 6.5 Presentation of the audit report 6.6 Monitoring progress 6.7 Audit reporting A case study

7. THE IMPACT OF INFORMATION TECHNOLOGY ON MANAGEMENT AUDITING, RISK, AND CONTROL

7.1 Impact of information technology on the management audit process

7.2 IT auditing 7.3 Risk analysis, assessment, and management in an IT environment 7.4 Control frameworks 7.5 Internal controls in an IT environment 7.6 Control considerations for computer communications

and networking environments 7.7 Control considerations for the end-user environment 7.8 Managing auditing in a rapidly changing

technological environment


8. MANAGEMENT AUDIT OF MARKETING, PURCHASING, AND PRODUCTION

8.1 Marketing: Its role, main activities, and risks 8.2 Management audit of marketing A case study 8.3 Computer illustration 8-1: Sales and marketing analysis 8.4 Purchasing: Its role, main activities, and risks 8.5 Management audit of purchasing A case study 8.6 Production: Its role, main activities, and risks 8.7 Management audit of production A case study

9. MANAGEMENT AUDIT OF HUMAN RESOURCES, TREASURY, AND STRATEGIC PLANNING

9.1 Human resources management: Its role, main activities, and risks 9.2 Management audit of human resources planning A case study 9.3 Computer illustration 9-1: Audit of human resources costs 9.4 Treasury: Its role, main activities, and risks 9.5 Management audit of treasury A case study 9.6 Strategic planning: Its role, main activities, and risks 9.7 Management audit of strategic planning A case study

10. MANAGEMENT AUDITING IN THE PUBLIC SECTOR AND THE PRIVATE, NOT-FOR-PROFIT SECTOR

10.1 Roles, activities, and risks specific to the public sector 10.2 Governance in the public sector 10.3 Comprehensive auditing 10.4 Value-for-money (VFM) auditing 10.5 VFM audit of a research organization A case study 10.6 Governance and management auditing of

not-for-profit organizations 10.7 Course summary

CGA Course Authors/ 171

CGA COURSE AUTHORS/CONTENT EXPERTS, 2004-2005

Level Course Author/Content Expert

1 Financial Accounting 1 Ray CarrollDalhousie University Tilly Jensen Northern Alberta Institute of Technology

Economics 1 Rick Hird Paul M. Hurley Durham College

Law 1 Henri Pallard Laurentian University

Computer Tutorials John W. Yu Consultant

2 Financial Accounting 2 Michael Zin University of Windsor

Peter Humby, FCGA Atlantic Baptist University

Quantitative Methods 1 Rick Hird Durham College

Management Accounting 1 Tilly Jensen Northern Alberta Institute of Technology

Communications 1 Kevin StewartUniversity of British Columbia

3 Financial Accounting 3 Joan Conrod Dalhousie University

Finance 1 Bernard Schwab University of British Columbia

Peter M. Clarkson University of Queensland

Management Information Systems 1 John W. Yu Systems Consultant

Dennis SteenConsultant

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4Concentration

Management Accounting 2 Philip Beaulieu Cynthia Simmons University of Calgary

Auditing 1 Chuck Campbell Stephen Spector Consultants

Accounting Theory 1 William Scott University of Waterloo

Taxation 1 Lisa FeilConsultant

PACE Financial Accounting 4 Margaret ForbesUniversity of Saskatchewan

Paul Hurley Durham College

Finance 2 George Tannous University of Saskatchewan

Douglas ShortNorthern Alberta Institute of Technology

Auditing 2 Chuck Campbell Stephen Spector Consultants

Management Auditing 1 Chuck Campbell Timothy J. Higgins Consultants

Taxation 2 Johanne Leduc Francine St-Onge Public Practitioners

Professional Applications 1 George BattistelUniversity of Portland

Craig EmbySimon Fraser University

Glen SchmidtConsultant

Stella Penner University of Alberta

Management Information Systems 2 Deborah R. Compeau University of Western Ontario

V. Joseph Compeau Conultant


UNIVERSITY OF CALGARY BREADTH COURSE AUTHORS 2004-05

Course Author(s)

Canadian Society and the Contemporary World Scott W. Murray Rebecca Chan Allen University of Calgary

Change, Society and Technology Sandra RedmondJim SmithUniversity of Calgary

Humanist Issues in Commercial Practice Jim BlackUniversity of Calgary

Organization and Leadership Royston GreenwoodUniversity of Alberta

SAIT COURSE AUTHORS 2004-05

Course Author(s)

Business Process Integration Terry Pegler

Database Management for Financial Managers Jocelyn King University of Alberta

Paula McClure Consultant

E-Commerce John W. Yu Consultant

Internet Applications John W. Yu Consultant

Marketing Fundamentals Mridula (Merge) Gupta-SunderjiConsultant

Network Management for Financial Managers Timothy G. SpielmanConsultant

Sarah Stephens Consultant

Organizational Behaviour Fundamentals Stella Penner University of Alberta

Project Management for Financial Managers Sam Cheung Consultant

174 / CGA SYLLABUS

LAURENTIAN UNIVERSITY H.B. COM AUTHORS 2004-05

Course Author(s)

Organizational Behaviour Lucien Cortis Maurice Grzeda Rana Haq Rolland LeBrasseur Laurentian University

Marketing Management Ron Mulholland Barry Cotton Jean-Charles Cachon Laurentian University Brian Vendranin Consultant

Operations Management Carlos Landolt Ozhand Ganjavi Laurentian University

Strategy Formulation and Strategy Implementation John Dodge Jean-Charles Cachon Maurice Grzeda Lucien Cortis Laurentian University

Humanistic Issues in Commercial Practice Jim Black University of Calgary

Leading by Design Maurice Grzeda Rolland LeBrasseur Laurentian University

Global Marketing Strategy Barry Cotton Brian Vendramin Jean-Charles Cachon Rolland LeBrasseur Laurentian University

Research Methods in Management Cynthia Whissell Laurentian University

Management Information Systems 2 Deborah R. Compeau V. Joseph Compeau Consultants

Finance 2 George Tannous University of Saskatchewan Douglas Short Northern Alberta Institute of Technology

Management Auditing 1 Chuck Campbell Timothy J. Higgins Consultants


CGA CONTACT INFORMATION

NATIONAL OFFICE

CGA-Canada800 — 1188 West Georgia Street Vancouver, British Columbia Canada V6E 4A2 Phone: (604) 669-3555 FAX: (604) 689-5845 E-mail: [email protected] www.cga-canada.org

For information on CGA provincial/regional/territorial offices, please refer to the website at www.cga-canada.org.

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