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This learning material has been designed to walk you through the subject matter with exercises, working papers and answers.  Hundreds of students are truly amazed at their progress in comprehending the material and help is always just an email away.

Level I - Introduction to Accounting

This level deals with Basic Bookkeeping and includes:

  • Ledgers and Journals
  • Period End Adjustments
  • Financial Statements and Supporting Schedules

NOTE:  Introduction to Accounting is accepted by the Canadian Payroll Association towards the Payroll Compliance Practitioner designation.

Level II - Intermediate Accounting

This level deals with Intermediate Bookkeeping and includes:

  • Control of Cash via Petty Cash & Bank Reconciliation
  • Control of Receivables via Customer Credit
  • Bad Debts and Allowance for Doubtful Accounts
  • Credit Card Sales
  • Inventory Control via Perpetual Inventory Systems
  • Sales Taxes Payable
  • Estimated Property Tax Payable
  • Estimated Product Warranty Liability
  • Short Term Notes Payable

Level III - Financial Analysis

This level deals with Financial Analysis and includes:

  • Statement of Changes in Financial Position
  • Financial Ratios
  • Cost-Volume-Profit Analysis
  • Master Budget

Level IV - Management Accounting

This level deals with Management Accounting and includes:

  • Asset Acquisition, Amortization, Betterment and Disposal
  • Departmental Accounting
  • Cost Accounting

All material is available on this site at no cost.

To pass each level the student must write an examination, provided by the association, to the student, through a proctor. The cost of writing each exam is $100.