STIC - Accounting: Licensing (Module 2)

Obtaining a CA Designation
(Topic 2A & B)

These two lessons are different, and one may appeal to certain participants more than the other. Since the CA designation is quite difficult to obtain and it may be more of a long-term goal, the accounting positions not requiring a designation may provide some participants with short-term employment alternatives.

Topic 2A Content

The Occupational Fact Sheet for Chartered Accountants from the Ontario Institute for Chartered Accounts Web site (www.icao.on.ca.) is a handout for this lesson. The facilitator should be familiar with the handout. The Fact Sheet is also available from the Ontario Ministry of Training, Colleges and Universities' Web site (www.equalopportunity.on.ca.)

Topic 2A Delivery

As many copies as necessary should be made of the following handouts :

• Handout 1 Occupational Fact Sheet for Chartered Accountants (six pages)
• Handout 2 Matching Activity
• Handout 3 Flow Chart

Materials needed: overhead projector, OHT 1 , access to a blackboard or flipchart.

Topic 2B Content

The facilitator should be familiar with HRDC's Essential Skills Occupational Profiles. Profiles for accounting clerks and related positions can be downloaded from the Essential Skills Web site at www15.hrdc-drhc.gc.ca/English/general/es.asp.

Topic 2B Delivery

As many copies as necessary should be made of the following :

• Handout 1 Bank and Insurance Clerks
• Terminology List (optional)

Materials needed: access to a blackboard or a flipchart, chart paper and markers, overhead projector, OHT 1 .

Topic 2A Methodology

Introduction

1. (10 minutes)

In order to activate existing knowledge and experience of the licensing process, ask participants to reflect on what they had to do in order to be licensed in their profession in their country of origin. List on the blackboard or flipchart information volunteered, i.e., write examinations, pay fees, provide character references, etc.

Pre-Tasks

1. (15 minutes)

Distribute to participants the Occupational Fact Sheet for Chartered Accountants in Ontario (Handout 1). Explain briefly the function of fact sheets such as this one. Instruct participants to look quickly through the fact sheet to see if the categories of information listed above (from the introduction) are represented in the fact sheet. Add any additional categories of requirements mentioned in the handout to the list above (for example, language proficiency, permanent resident status, etc.). Ask participants why these additional categories are necessary for registering internationally-trained accountants.

2. (30 minutes)

Explain to the participants that the purpose of the lesson is for participants to become familiar with the process of registering and obtaining a designation and to practise reading documents for specific details related to these procedures. Have participants read Handout 1 and complete Handout 2 (Matching Activity). When taking the activity up, focus on the term "designated" and the three ways in which it is used.

3. (20 minutes)

Distribute Handout 3, a flow chart outlining the licensing process for a CA designation with some of the information missing. Working in pairs, participants should refer to the Occupational Fact Sheet to find the information. Have participants compare their answers with another pair. Show OHT 1 to take up the activity.

Task

1. (15 minutes)

Divide the class into groups of four and choose one participant in the group for whom the others have to determine the process for obtaining a CA designation using the flow chart.

Out-of-Class Post-Task

1. For those participants who are interested, calling the Institute of Charted Accountants of Ontario for information and asking questions would be a useful follow up.

Topic 2B Methodology

Introduction

1. (20 minutes)

Show the participants OHT 1: a list of accounting positions listed in the CGA Ontario brochure and application package. Have the participants discuss these positions and the levels of responsibility they represent.

2. (5 minutes)

Brainstorm with the class the names of some accounting-related positions that they know about. Expect answers such as bookkeeper and different kinds of clerks. These kinds of positions do not require a designation and may be suitable for the participants for their short-term goals. Explain that the purpose of this topic is to familiarize them with job titles and positions related to accounting but not requiring a designation.

Pre-Tasks

1. (15 minutes)

Divide the class into groups and give them the following questions:

• Write a short job description for a bookkeeper.
• Make a list of places where bookkeepers are employed.
• What are the employment requirements?

Have them discuss the questions and record their answers on chart paper. Have each group report back to the class. Make sure the following information is covered:

• Job Duties:
• Bookkeepers maintain complete sets of books, keep records of accounts, verify the procedures used for recording financial transactions, and provide personal bookkeeping services.
• Bookkeepers work with cheques, cash, receipts, financial statements and budgets, journals or ledgers, customer bills and mail, bank statements and deposits, adding machines, calculators and bookkeeping machines, and computers.
• Places of work:
  • They are employed throughout the private sector, or they may be self-employed.
  • Bookkeepers work for just about every industry including:
    • Retail and wholesale firms
    • Manufacturing companies
    • Schools and other educational institutions
    • Hospitals and other medical facilities
    • Banks and other financial institutions
    • Government agencies
• Employment Requirements
• Completion of secondary school
• Completion of a college program in accounting, bookkeeping, or a related field or completion of two years (first level) of a recognized professional accounting program (e.g., C.A. program, C.G.A. program) or courses in accounting or bookkeeping combined with several years experience as a financial or accounting clerk.

2. (20 minutes)

Explain that there are many different kinds of clerks. For example, there are accounting, banking, and insurance clerks. Accounting clerks may have different responsibilities depending on the size of the company. Ask the class what they think some of these differences might be.

Answer: In smaller companies, accounting clerks may do filing, make entries from source documents into accounts and ledgers, check invoices and compare them with receiving records, balance accounts, handle cash, and record purchases. In larger organizations, accounting clerks may be assigned to specific departments doing accounts payable, accounts receivable, payroll, inventories, or cost information.

Elicit from the class the employment requirements for clerks.

• Completion of secondary school is usually required.
• Completion of college or other courses in accounting, bookkeeping, or computer operation may be required.

Explain that different companies often use different position names or titles. Try to elicit them from the class first.

Some examples of job titles for accounting clerks:

• Accounts payable clerk
• Finance clerk
• Accounts receivable clerk
• Freight clerk
• Audit clerk
• Invoice clerk
• Billing clerk
• Ledger clerk
• Budget clerk
• Tax clerk
• Costing clerk
• Tax return preparers
• Deposit clerk

3. (15 minutes)

Divide the class into pairs and explain that they are going to look in more detail at two kinds of clerks (bank and insurance), who are employed by banks, private and public insurance companies, investment firms, etc. Distribute Handout 1 to each pair and have them categorize the specific work duties of bank clerks and insurance clerks and also decide which job title/position applies to which group. Discuss some of the terminology as a whole class activity.

Explain that the educational requirements for clerks are a secondary school diploma as well as on-the-job training and in some cases short-term training courses or programs specific to the financial establishment.

Out-of-Class or In-Class Post-Task

(30 minutes)

Some participants might like to assess their own experience for some of these positions and look for these titles in job ads as potential short-term employment opportunities. As an in-class task, newspaper classified ads could be provided.

Downloads

All downloads are in Adobe Acrobat PDF.

Download a print version of the above lesson plan and related materials.

Licensing: Topic 2A & B [260 KB, 25 pages]

Download the complete Facilitator's Guide and Participant's Workbook.

• Full Facilitator's Guide - Occupational Terminology [1.3 MB, 271 pages]