Business Administration – Accounting (PBUSA) Ontario College Diploma Program Profile for Second Career September 2013 start INSTITUTION INFORMATION Name of Institution: Sheridan College Institute of Technology & Advanced Learning Trafalgar Road Campus: 1430 Trafalgar Road Oakville, ON L6H 2L1 905-845-9430 Davis Campus: 7899 McLaughlin Road Brampton, ON L6V 1G6 905-459-7533 Hazel McCallion Campus: Locations: (Campus Location of Program is in bold) 4180 Duke of York Boulevard Mississauga, ON L5B 0G5 905-845-9430 Skills Training Centre: 407 Iroquois Shore Road Oakville, ON L6H 1M3 905-845-9430 Website Address: www.sheridancollege.ca All Sheridan campuses are accessible by local public transit, with convenient connections to GO Transit. Visit: www.sheridancollege.ca / About Sheridan/ Campus Info/ How to Get to Sheridan Second Career Coordinator: Deborah Campbell Contact Person: Application Process/Offer of Admission/Letter of Acceptance: Phone: 905-459-7533 or 905-845-9430 ext. 5068 Fax: 905-874-4385 E-mail: deborah.campbell1@sheridancollege.ca 1. If you have been provided with a Second Career Application Package by your Employment Assessment Centre, please review Sheridan’s full-time program admission requirements outlined below under Program-Specific Admission Requirements. Please note that to be extended an offer to Sheridan and obtain an acceptance letter, you are required to meet the admission requirements. We will be pleased to talk with you about your program and Second Career. Also, please attend a Sheridan Second Career Information Session - times and locations are noted at www.sheridancollege.ca under Programs and Courses, then select Second Career. 2. Please apply to your program choice through the Ontario Colleges Page 1 of 17 Business Administration – Accounting (PBUSA) Ontario College Diploma Program Profile for Second Career September 2013 start website at: www.ontariocolleges.ca. Please provide transcripts or request mature student testing, if you meet the criteria (see below Mature Student Status). There is a $95 non-refundable application fee, payable to Ontario Colleges. 3. If Sheridan determines you do not meet the admission requirements through transcripts or testing, we will provide you with information about how you can most efficiently obtain the necessary prerequisites through Sheridan’s Upgrading or ESL Programs. 4. If you are accepted into your program choice, you will receive an offer of admission and, subsequently, a detailed acceptance letter, which you will submit with your Second Career funding application. Certification of School: Sheridan is an Ontario Public College and is certified to issue T2202A tax receipts. Sheridan recognizes that some students who enter a program at the College will have earned postsecondary credits at other recognized postsecondary institutions and may wish to apply these credits towards the Sheridan credential. Advanced standing refers to the transferring of credit earned at another recognized postsecondary institution towards a Sheridan credential. Students may apply to receive advanced standing for specific Sheridan course(s) based on the successful completion of similar courses at other recognized postsecondary institutions subject to meeting applicable Sheridan policies. Advanced Standing: Candidates must have achieved a minimum course grade of C grade in the course that is being considered for advanced standing, or the minimum pass for the course for promotion within the program, whichever is higher. Courses considered for advanced standing must have been completed within five years prior to the request except with the permission of the Dean of the respective school. Please refer to the full Advanced Standing policy on Sheridan’s Policies and Procedures website for specific details. Mac users please note: you must use Firefox, Opera or Netscape to access the documents on the Policies and Procedures website. PROGRAM INFORMATION Program Name/Credential: Business – Accounting Ontario College Diploma (PBUSA) Page 2 of 17 Business Administration – Accounting (PBUSA) Ontario College Diploma Program Profile for Second Career September 2013 start Program-Specific Admission Requirements: Ontario Secondary School Diploma or equivalent, including these required courses: One English, Grade 12 (ENG4C or ENG4U) plus Mathematics, Grade 12 (C or U) or mathematics, Grade 11* (M or U) * MBF3C does not meet this requirement. Or, Mature Student Status – Mature students do not possess an Ontario Secondary School Diploma, or equivalent, and are 19 years of age or older before the starting date of the program. Mature students who apply to Sheridan’s certificate and diploma programs must demonstrate their ability to work at the postsecondary level in one of the following two ways: By successfully completing equivalency testing in English and/or mathematics and/or; science or By completing a program of academic upgrading at a level appropriate to the program of choice.* Mature students must demonstrate proficiency in meeting specific program prerequisites. *If you do not have the required prerequisites, you may wish to enrol in Sheridan’s Academic Upgrading program to obtain equivalent credits. Sheridan also offers an ESL program. Preparatory training, such as academic upgrading, is eligible for Second Career funding, subject to the approval of Employment Ontario. APPLICANT SELECTION Eligible applicants are selected on the basis of previous academic achievement (the average of their six highest senior-level credits, including required courses). Applicants who do not meet the admission requirements for this program will be assessed and advised individually and may be considered for other, related programs. Page 3 of 17 Business Administration – Accounting (PBUSA) Ontario College Diploma Program Profile for Second Career September 2013 start Start/End dates per semester: September 2013 Start Sept. 3, 2013 1 To Dec. 13, 2013 Jan. 6, 2014 2 To April 17, 2014 Sept. 2, 2014 3 To Dec. 12, 2014 Jan. 5, 2015 4 To April 17, 2015 This is a 2 year full time program (4 semesters of 14 weeks each). (PBUSA) Hours per week: 18 (daytime hours between 8:00 a.m. and 6:00 p.m., Monday to Friday) Program Length/ Hours/Weeks: Programs starting in September have a four month break over the summer (from approximately mid-April to end of August) between first and second year. The Christmas break is approximately 3 weeks, and breaks between semesters are 2 weeks. Programs starting in January and May run continuously over 16 months (no summer break). The Christmas break is approximately 3 weeks, and breaks between semesters are 2 weeks. Students will be notified about their class schedule and timetable prior to the beginning of each semester. Class Size: Approx. 35 Course Outline: See Program Outline section below Registration Fee – (applicable at time of publication – subject to change without notice): The $95 non-refundable application processing fee paid to Ontario Colleges covers application processing for one application cycle. Annual Tuition 2012/13 (applicable at time of publication – subject to change without notice): • Year 1: $3,815.00 *Tuition fees are regulated by the Ministry of Training, Colleges and Universities. Tuition for programs starting September 2013, and subsequent terms, is subject to increase and will be updated when the increase has been determined. • Year 2: * *By action of the Ontario government, a change may be made to year two tuition. For purposes of your research, please use the year one tuition. Parking 2012/13 – (applicable at time of publication – subject to change without notice): Parking for programs starting September 2013, and subsequent terms, is subject to increase and will be updated when the increase has been determined. • One Month: $80.00 • One Semester (September to January): $186.00 • Two Semesters (September to May): $343.00 • Three Semesters (September to August): $410.00 Page 4 of 17 Business Administration – Accounting (PBUSA) Ontario College Diploma Program Profile for Second Career September 2013 start Additional Costs 2012/13 – (applicable at time of publication – subject to change without notice): Cost for books, etc. for programs starting September 2013, and subsequent terms, is subject to increase and will be updated when the increase has been determined. Year 1 Books: $468.00 Expendable Supplies: $334.00 Uniform & Equipment: $267.00 Year 2 (subject to increase) Books: $467.40 Expendable Supplies: $358.75 Uniform & Equipment: $154.77 Mobile Program - laptop required: Mobile computing programs require the use of a laptop as a mandatory component of curriculum during academic terms. New students in mobile computing programs must bring a laptop of their choice that will meet the program’s requirements. For more information please refer to: mobilecomputing.sheridaninstitute.ca. Other: Payment Policy for Second Career: Refund Policy: Option 1: Payment of total fees for one full year should be paid in full by the tuition deadline. Please refer to your Fees Invoice for tuition deadlines as deadlines vary depending on when you are extended and accept an offer. To officially withdraw from Sheridan full time programs, you must do so in writing by submitting to the Office of the Registrar an “Application for Term or Complete Program Withdrawal” form available at all Sheridan Student Advisement offices. If you withdraw by the tenth scheduled day of the term, then all fees are refunded for that term, minus a $100 administrative processing charge. The Sheridan Business – Accounting Program combines hands-on classroom instruction from professors well-experienced in the business world. Following a first year of common curriculum shared by all business administration students, you’ll begin an in-depth immersion in accounting principles and practices that equips you for a career in accounting. Your Second Career in Business – Accounting: Our professors maintain strong relationships to local industry that often lead to coop opportunities for our students. Because of the strength of our program, 21 of our accounting classes qualify for full or partial transfer to Certified General Accountants of Ontario professional program of study. The two-year Accounting college programs offer you: A solid background in standard accounting practices from a broad business perspective Expertise in spreadsheets, databases and accounting and personal income tax software programs such as Simply Accounting, Quickbooks Page 5 of 17 Business Administration – Accounting (PBUSA) Ontario College Diploma Program Profile for Second Career September 2013 start and Quick Tax Training in essential communication skills for advising business owners and managers Hands-on experience in applying accounting concepts About Sheridan’s Accounting College Faculty Professors are heavily involved in the financial industry, presenting at conferences and contributing to publications of accounting text books Our faculty include authors of books on financial topics All faculty teaching accounting courses hold professional accounting designations (CA, CMA or CGA). Many hold multiple certifications. The Business – Accounting program is located at the Davis Campus in Brampton, Ontario and at the Trafalgar Road Campus in Oakville, Ontario. Choose Sheridan to enhance career prospects. According to a recent survey, 96% of Accounting/Co-op graduates found employment in their field of expertise. When you earn your degree through the college Accounting program, you can look forward to finding positions in the following areas: Career Opportunities/ Employment Prospects/Success Factors: Accounts payable and receivable departments Payroll Data entry Financial management training programs Corporate accounting departments Accounting information systems Financial and tax analysis Our graduates often find placement in major banks and large manufacturing companies as well as in small businesses and the service industries. Opportunities abound in government and public accounting, particularly in light of Canada’s impending adoption of the International Financial Report Standard (IFRS). Alumni of Sheridan can access all in-person and web-site Career Centre’s services for assistance in Career Counselling and Employment Advising for one year after their graduation date. After one year, they can access all web-site services including jobs.sheridan (our on-line job posting system). Method of Instruction: Equipment Availability: Instructor Qualifications: Courses are instructor-led. Students will engage in a variety of applied learning and experiential activities and will complete multiple industry projects. Students will have access to computers in open access computer labs. College faculty are hired based on a combination of industry experience and academic qualifications. Most full-time faculty have relevant Master’s degrees Page 6 of 17 Business Administration – Accounting (PBUSA) Ontario College Diploma Program Profile for Second Career September 2013 start and/or professional certifications where applicable to their field of expertise. Faculty are provided with opportunities to engage in professional development to ensure currency in their field as well as proficiency in teaching adults. All Sheridan’s programs are designed and kept up to date with input from Program Advisory Committees that include representation from employers and industry organizations. Curriculum Design: Network for Innovation & Leadership in Education at Sheridan (NILES) at Sheridan oversees the design of new programs and courses and maintains a schedule of program review to keep programs up to date. Students have the opportunity to complete a formal evaluation of the course and instructor at the end of each course. Evaluation of Instructors, Courses and Programs: Physical Facilities: In addition, students can participate in the Student Satisfaction Survey to evaluate their program. Public colleges must survey students, graduates and employers as mandated by the Ministry of Training, Colleges and Universities to obtain information on Key Performance Indicators (KPIs). Please visit: Sheridan Home Page, About Sheridan, Sheridan at a Glance, Key Performance Indicators (KPIs). Sheridan classrooms and campus facilities are accessible and are designed to support a wide range of applied learning activities. Classrooms and labs are equipped with modern technology, including digital AV teaching and learning aids. At the Davis and Trafalgar Road campuses, gyms and fitness centres, full-service cafeterias, modern learning resource centres and vibrant student centres contribute to supporting student learning and life. Both campuses have attractive grounds that provide a relaxing counterpoint to the hustle and bustle of student activity. As a public college, Sheridan is able to offer a full range of student services and supports: Athletics and Recreation Additional Supports and Resources Available: Career Centre (job search assistance): available for one year following graduation Counselling and Special Needs Services Accessible Learning Services Library Services Page 7 of 17 Business Administration – Accounting (PBUSA) Ontario College Diploma Program Profile for Second Career September 2013 start Peer Tutoring and Mentoring Health Services Student Advisement Centre Student Union Special Accommodations: Sheridan’s Accessible Learning Services facilitates equal access for eligible students with disabilities by coordinating reasonable academic accommodations and support services. Accommodation plans and services are tailored to correspond with the disability related needs of each student and are determined based on the documentation provided and program specific requirements. Page 8 of 17 Business Administration – Accounting (PBUSA) Ontario College Diploma Program Profile for Second Career September 2013 start PROGRAM OUTLINE Course Requirements: Course code: Hours / week: Course Name: PBUSA - BUSINESS ACCOUNTING Semester 1: ACCG 16971 Accounting 1 3 MKTG 19439 Marketing 1 3 HRMT 16127 Human Resource Management 1 3 MATH 16269 Business Mathematics 1 3 APPL 19402 Computer Applications for Business 3 GNED General Education Elective 3 TOTAL HOURS PER WEEK 18 ACCG 17937 Accounting 2 3 ECON 15269 Microeconomics 3 FINA 11079 Finance 3 COMM 12423 Business Communications 3 ECOM15616 Introduction to E-commerce 3 GNED General Education Elective 3 TOTAL HOURS PER WEEK 18 ACCG 21627 Intermediate Accounting 1 3 FINA 21048 Corporate Finance 1 3 Semester 2: Semester 3: Page 9 of 17 Business Administration – Accounting (PBUSA) Ontario College Diploma Program Profile for Second Career September 2013 start ACCG 25360 Accounting Software Applications 1 3 BUSM 23626 Costs and Management Accounting 3 BUSM 25540 Accounting Law 3 ECON 22358 Macroeconomics 3 TOTAL HOURS PER WEEK 18 ACCG 21646 Intermediate Accounting 2 3 FINA 28027 Corporate Finance 2 3 ACCG 20478 Costs and Budgets 3 COMM 28883 Reports and Presentations 3 MATH 29875 Statistical Methods and Analysis 3 INFO 31787 Accounting Information Systems 3 TOTAL HOURS PER WEEK 18 Semester 4: ** Note: Courses subject to change. Page 10 of 17 Business Administration – Accounting (PBUSA) Ontario College Diploma Program Profile for Second Career September 2013 start COURSE DESCRIPTIONS COURSE ACCG Code: Accounting 1 16971 Hours / wk: 3 This course provides the student with knowledge of basic accounting procedures and theory. It serves as the basis for more advanced studies in accounting or for a better understanding of related concepts in other areas of business specialization. Using lectures, demonstrations and inclass problem solving activities students learn the steps of the accounting cycle that result in useful information for decision makers. COURSE MKTG Code: Marketing 1 19439 Hours / wk: 3 In this survey course, students learn how the functions and concepts of marketing are applied in today's business environment. The course introduces the first year business student to a study of the marketplace, market planning, product planning, branding, distribution and promotion. Learning experiences include classroom lecture/discussion and self-directed learning through research and seminar presentations. COURSE Human Resource Management 1 Code: HRMT 16127 Hours / wk: 3 Students examine the human resources activities required of all managers with a focus on the strategic role of human resources in the management of a business. Through hands on applications in the areas of legislation, job analysis, job descriptions, recruitment, selection and performance appraisal, students will produce human resources documents to support management decisions. Using situational problem solving, debates, role plays and lecture material, students choose appropriate options to address various human resources problems. COURSE Business Mathematics 1 Code: 16269 MATH Hours / wk: 3 This course is designed to develop your ability to perform mathematical operations and to involve you in the application of mathematical techniques to a wide range of business problems. The Page 11 of 17 Business Administration – Accounting (PBUSA) Ontario College Diploma Program Profile for Second Career September 2013 start course starts with the mathematics of merchandising, and then proceeds with a review of simple interest. This initial phase is followed by compound interest and applications. COURSE Computer Applications for Business APPL 19402 Code: Hours / wk: 3 Students focus on using a computer as a professional tool in a business environment, specifically using current software to create a variety of applications in word processing, spreadsheets and presentations. Through lectures, demonstrations and immediate, in- class application, students develop hands-on proficiency. In addition, case studies provide students with the understanding of when and why to apply a skill. COURSE General Education Elective Code: GNED COURSE Accounting 2 Code: ACCG 17937 Hours / wk: 3 Hours / wk: 3 This course continues on with the study of accountancy that began in Accounting 1, ACCG16971. It provides a more in-depth study of accounts and notes receivable, inventories, capital assets and intangible assets and current liabilities. Students learn about the organization and operations of partnerships and corporations and how to account for business transactions within those entities. Using lectures, demonstrations and in-class problem solving activities students learn how to account for and report business transactions for proprietorship, partnership and corporation. COURSE Microeconomics Code: 15269 ECON Hours / wk: 3 This course is designed to provide students with an introduction to basic economic principles and the Canadian economic environment, with an emphasis on recent and current microeconomic issues and government policies to deal with these. The course is structured around several key themes such as scarcity, productivity, efficiency, effectiveness, the three basic economic questions and the operation of supply and demand in various types of markets, with a strong emphasis on cause-effect relationships and the logic of these. The course examines the four main sectors of the economy: consumers, producers, labour and government. After an introduction to the basics of economics and the Canadian economy, the course examines and explains the operation of supply and demand in various types of product markets, ranging from highly competitive to monopolistic, followed by labour markets and labour unions, and the government sector. The most frequently used approach is coverage of the basic facts pertaining to a topic, followed by class discussion of the cause- effect relationships related to that topic, and Page 12 of 17 Business Administration – Accounting (PBUSA) Ontario College Diploma Program Profile for Second Career September 2013 start any issues and government policies related to the topic. After each class, students receive a selfcheck that provides a review of the material covered, and practice with the concepts. COURSE Finance Code: FINA 11079 Hours / wk: 3 In this introductory course, students learn basic financial concepts and theories, which enable them to better understand the many financial decisions facing individuals and modern business organizations. The course emphasizes the practical application of financial concepts which includes personal finance issues, awareness of how the stock market operates, the financial operations of a business, and analysis of financial statements through use of ratio analysis. Through activities and resources such as lectures, class discussions, current articles, and case studies, the student is introduced to the evaluation of personal financial performance, and the overall financial management of a company. COURSE Business Communications COMM Code: 12423 Hours / wk: 3 Business Communication COMM12423, an introductory course in business communication, is designed to prepare students for the types of business formats and writing that they will encounter in the work force. Students learn and practice formal and informal business communication formats including letters, memos and business presentations and apply these formats to a variety of purposes and audiences. Students will learn to solve communication situations by analyzing their intended audience, determining their purpose and, selecting and applying appropriate business communication strategies. Students will learn to develop attitudes, practice skills and gain knowledge necessary for success both in their college studies and in their chosen career. COURSE Introduction to E-commerce Code: ECOM15616 Hours / wk: 3 The Internet and the World Wide Web support a variety of new business processes and services. Electronic transaction processing allows for significant cost reductions and online services and allows small businesses to compete more effectively with large multi-nationals. Students examine the relationship and impact of information systems, technology and related applications on both functional and support activities in business. They investigate primary components of E- business including software, hardware, networks, security and privacy and their related applications, and explore some of the international, ethical and legal issues in conducting business digitally. Students also investigate e-project planning and strategy. Through in-class discussion of basic concepts and facts pertaining to topics and related issues, followed by exploration, analysis or evaluation of current business uses, applications, or examples, students examines current electronic business practices. They acquire theoretical knowledge and practical skills through the text, topical slides, self-checks, online reference materials and self-directed online tutorials in FrontPage. Page 13 of 17 Business Administration – Accounting (PBUSA) Ontario College Diploma Program Profile for Second Career September 2013 start COURSE ACCG Code: Intermediate Accounting 1 21627 Hours / wk: 3 This course focuses on the study of the rationale behind the accounting and reporting of business transactions. Students learn the conceptual framework upon which financial statements are produced and apply the principles of this framework to prepare financial statements that meet professional accounting standards. Using lectures, demonstrations and in-class problem solving activities students learn how to account for and report business transactions in the context of the Canadian financial reporting environment. COURSE Corporate Finance 1 FINA 21048 Code: Hours / wk: 3 Students learn a broad and practical approach to all facets of short term financial management. The student will develop the ability to make decisions on such topics as financial analysis, financial forecasting, operating and financial leverage, working capital management, current asset management and current liability management. COURSE Accounting Software Applications 1 Code: ACCG 25360 Hours / wk: 3 This course offers an introduction to managerial accounting with a particular emphasis on cost control and the analytical tools used by management to plan for future operations and evaluate past performance. COURSE Costs and Management Accounting ACCG Code: 23626 Hours / wk: 3 This course will give the student familiarity with statistical techniques in solving business problems. Topics include frequency distribution, measures of location, measures of central tendency, measures of dispersion, normal distribution, sampling distributions, estimation of means and proportions, simple regression and correlation, time series, business forecasting and indexes. COURSE Statistical Methods and Analysis Code: MATH 29875 Hours / wk: 3 This course will give the student familiarity with statistical techniques in solving business problems. Topics include frequency distribution, measures of location, measures of central tendency, measures of dispersion, normal distribution, sampling distributions, estimation of means and proportions, simple regression and correlation, time series, business forecasting and Page 14 of 17 Business Administration – Accounting (PBUSA) Ontario College Diploma Program Profile for Second Career September 2013 start indexes. COURSE Macroeconomics ECON 22358 Code: Hours / wk: 3 This course examines the operation of the Canadian economy on a macroeconomic scale, including factors influencing both the supply side and the demand side of the economy such as productivity, consumption, saving and investment. The course emphasizes various macroeconomic issues such as Canada's productivity performance and international competitiveness in a globalized world economy, government deficits and debt, unemployment, recession, inflation and government policies to address these - fiscal, monetary, exchange-rate and trade policies, including the Canada-US Free Trade Agreement, NAFTA and the GATT agreement. The course is designed to give the student a basic understanding of the economic environment within which Canadian business operates. To this end, the emphasis is on the practical application and relevance of the economic concepts covered in the course with an emphasis on ongoing and current macroeconomic problems and government policies to deal with these. COURSE Intermediate Accounting 2 Code: ACCG 21646 Hours / wk: 3 This course focuses on the in-depth study of the accounting and reporting of the accounts that comprise the Asset section of the Balance Sheet. Using lectures, demonstrations and in-class problem solving activities students investigate the effect of the conceptual framework of the Asset accounts and learn to accurately account for and disclose asset transaction in accordance with generally accepted Canadian accounting principles. COURSE Corporate Finance 2 Code: FINA 28027 Hours / wk: 3 Students learn issues that a financial manager encounters and the tools used by the financial manager. Topics include long-term financing, capital budgeting, the cost of capital, valuation and rates of return and certain special themes, including leasing and general financial planning and strategy. COURSE Costs and Budgets Code: ACCG 20478 Hours / wk: 3 This course is a continuation of managerial accounting with an emphasis on cost control and analysis of internal accounting data to plan for future operations and to evaluate past Page 15 of 17 Business Administration – Accounting (PBUSA) Ontario College Diploma Program Profile for Second Career September 2013 start performance. COURSE Code: COMM Reports and Presentations 28883 Hours / wk: 3 Reports and Presentations is the required second year communication course for all students in the School of Business. Building on Business Communications, Reports and Presentations allows students to prepare for their professional lives by learning how to apply effective writing and speaking skills to the highly challenging area of business reporting and presentations. During the course, individually and in small groups, students will research and write professional business reports and deliver a variety of business presentations. The learning experience will include: discussing, developing and researching ideas; analyzing and solving problems; writing proposals; assessing, tabulating and organizing information; creating graphs, charts and tables, writing; editing and revising reports; organizing and presenting pertinent information using appropriate audio-visual technological support. NOTE: Reports and Presentations will be presented as a SLATE course using Mobile Computing Technology in the post secondary day Program. Continuing Education students may use the SLATE interface if their instructor requests access. Otherwise the course is identical for day and evening study. COURSE Accounting Law Code: BUSM 25540 Hours / wk: 3 Students examine the legal environment in which professional accountants practice in Canada. The course will commence with an overview of the Canadian legal system, the administration of justice and the legal responsibilities of a professional accountants in Canada. Students then proceed to explore the basic legal concepts and principles related to contracts; forms of business organization; debtor/ creditor relationships and privacy. The learning environment is characterized by lecture, classroom discussion and case study analysis. COURSE Accounting Information Systems Code: INFO 31787 Hours / wk: 3 Students examine the introductory concepts of Accounting Information Systems (AIS) and the role information systems can play in adding value to an organization. An overview of systems that manage data to support business decisions will be provided. Group work and interactive exercises include diagramming data flows, investigating circumstances giving rise to information system threats and considering the internal controls to counter them. Students will also explore the wide range of considerations involved in systems development and use a popular relational database management system. The learning will be complemented with an on-line Page 16 of 17 Business Administration – Accounting (PBUSA) Ontario College Diploma Program Profile for Second Career September 2013 start discussions and a virtual presentation assignment. ADDITIONAL NOTES All information current at time of publication - subject to change without notice. Page 17 of 17