CIB does not offer courses. They are available at Community College across Canada. The nine required courses provide a thorough understanding of the technical knowledge and applications of general bookkeeping principles. Students progress through introductory, intermediate and advanced levels of bookkeeping. Courses may be taken in any order provided the prerequisites have been met. The following courses comprise the program of study:
Level I
CIB 111 Computer Applications I
CIB 112 Bookkeeping I
CIB 113 Bookkeeping II
Level II
CIB 221 Computer Applications II
CIB 222 Computerized Bookkeeping I
CIB 223 Computerized Bookkeeping II
Level III
CIB 331 Cost Management
CIB 332 Income Tax
CIB 333 Payroll Administration
COURSE DESCRIPTIONS
The following is a brief description of courses in the professional development program. Content and duration may vary among Colleges.
Level I
CIB 111: COMPUTER APPLICATIONS I
(Prerequisite: An introductory computer course)
Students are introduced to one of the more popular word processing packages. Hands-on experience will provide a working knowledge for personal and business use.
CIB 112: BOOKKEEPING I
(Prerequisite: None)
This course introduces basic bookkeeping principles, procedures and concepts as applied to a service and merchandising business. The bookkeeping cycle, involving journals and ledgers to the preparation of financial statements, is covered.
CIB 113: BOOKKEEPING II
(Prerequisite: CIB 112)
The recording and summarizing of transactions continue, with application to partnerships and corporations. An in-depth analysis of specialized topics is undertaken.
Level II
CIB 221: COMPUTER APPLICATIONS II
(Prerequisite: LEVEL I)
An integrated software package that combines a powerful spreadsheet, database and graphics capabilities is introduced. Students will become familiar with the basic spreadsheet functions.
CIB 222: COMPUTERIZED BOOKKEEPING I
(Prerequisite: LEVEL I)
The student will be introduced to an integrated accounting software program which has been designed for the needs of small business. Applications will incorporate the various accounting systems in the program.
CIB 223: COMPUTERIZED BOOKKEEPING II
(Prerequisite: LEVEL I)
This course will involve a study of accounting systems for both small and large companies. Setting up accounts, converting manual systems to computer and interfacing the general ledger will be incorporated into the course.
Level III
CIB 331: COST MANAGEMENT
(Prerequisite: LEVEL II)
An understanding of the purpose and nature of costing is provided by studying the relationship between costs and work flow. Emphasis is on the use of data to facilitate planning, controlling and decision-making.
CIB 332: INCOME TAX
(Prerequisite: LEVEL II)
This course provides a study of current personal and business tax legislation with an emphasis on the effect on individuals. Students will gain the knowledge necessary for the preparation of a personal income tax return.
CIB 333: PAYROLL ADMINISTRATION
(Prerequisite: LEVEL II)
Students will undertake a comprehensive study of federal and provincial legislation relating to the payroll function. A review of documentation related to payroll activities is included.