Office Administration and Technology - Bookkeeping Certificate

OTEC 120 Business Math and Calculators teaches the touch method of calculator use, explains common calculator features, and emphasizes business and personal problem solving. Multiplication, division, the memory function, decimals, fractions, percentages and discounts are all introduced as well as the metric system and conversions. Students use practice drills throughout the course to enhance speed and accuracy.

OTEC 135 Business Communications is designed to teach students how to plan, organize, and write accurate and effective reader-friendly business documents appropriate for use in today's global business environment. Design and strategies are covered for various business letters, memos, reports, proposals and electronic messages. A situational focus groups business communications into three categories: daily, persuasive, and negative. Practicing techniques for all three, students learn to communicate and respond effectively and professionally in a variety of workplace situations.

OTEC 150 Word Processing I is designed to teach students basic functions of a word processing program as well as how to properly format business documents including letters and memorandums. Business standards in all documents are upheld throughout the course. Microsoft Word software is utilized as the learning platform; however, skills can be transferred to most word processing programs.

OTEC 162 Employability Skills will help students develop successful job search strategies for today's competitive and changing job market. Topics include self-assessment, workplace skills, creating on online presence, job search strategies and research, using the Internet for job search and career planning, networking, resumes, employment-related communications, application forms, portfolios, and interviews. Students also explore the role of human resources, occupational health & safety, employment standards, and Worksafe BC.

OTEC 170 Bookkeeping I provides students with an introduction to manual accounting. Emphasis is placed on fundamental accounting principles and their application in day-to-day business situations. This course is based on a service business organized as a sole proprietorship. Students cover basic bookkeeping skills including double-entry general journal entries, posting to the general ledger, preparing a trial balance, recording adjustments in a ten-column worksheet, producing period-end financial statements, closing the temporary accounts, maintaining petty cash, and preparing bank reconciliations.

OTEC 171 Payroll is an introduction to payroll procedures and employer responsibilities with regards to deductions and submissions. Students will practice manual payroll calculation and preparation. Topics of study include calculating employees' earnings and deductions, calculating employer payroll expenses, recording and remitting employees' deductions, and employers' annual responsibilities for filing the T4 summary form.

OTEC 172 Bookkeeping II is an intermediate approach to manual accounting. Students will gain additional knowledge in common accounting systems including sales, purchases, taxes, and inventory. The concepts will be presented in the context of a merchandising business. Topics of study include specialized journals, combined journals, merchandise inventory, HST/GST/PST, year-end procedures and worksheets, and annual reporting. Financial statements will be prepared in detail including a classified balance sheet, an income statement with a cost of goods sold section, and a statement of owner's equity.

OTEC 175 Computerized Accounting introduces students to an integrated computerized accounting system using Sage 50 Accounting for Windows. Utilizing business scenarios, students will establish company records; maintain daily transactions using the general ledger, accounts payable, accounts receivable, inventory, and payroll features; and create financial statements.

OTEC 181 Capstone: Bookkeeping helps students extend their accounting, word processing and database, and spreadsheet software knowledge by completing a variety of practical, integrated projects. Students will also further develop decision-making, prioritizing, organizing, and other administrative skills.