Five Work Semesters,

Education

New Practica Courses

Co-operative

-

BUS. 225-0

BUS. 325-0

BUS. 326-0

BUS. 327-0

BUS. 425-0

BUS. 426-0

BUS. 427-0

-

?

SiMON FRASER UNIVERSITY

MEMORANDUM

FO-32

• To ......... Senate ................... .....................

School of Business AdminiStratiO

.......and. .Economic&

?

p roposal .

- f.or..a.

Bachelor of Arts Degree, Major

Subject.

or

Honors Program

1

.

Co.operative.

Education -

(Accounting Emphasis

Fro

n?9q^

ia

I;e

?

on

Undergr

ad

uate

Studies

1980-03-27

Date

...................................................

S

Action taken by the Senate Committee on Undergraduate Studies

at its meeting of March 11, 1980, gives rise to the following

motion:

MOTION

That Senate approve and recommend approval to the

Board of Governors, as set forth in S.80-33 the

School of Business Administration and Economics

proposal for a Bachelor of Arts degree, Major or

Honors - Co-operative Education (Accounting Emphasis)

including:

Requirements for Admission to the Major

Program, Co-operative Education -

(Accounting Emphasis)

Requirements to Continue in the Major

Program, Co-operative Education

Requirements for Completion of at least

Accounting Practicum I

Accounting Practicum II

Accounting PractiCuin III

Accounting PractiCim IV

Accounting Practicum V

Accounting Practicum VI

Accounting Practicum VII

5.

Required courses -

(as outlined

in the attached paper)

?

-

The Committee noted that development of this particular Co-op

Education program required not only the usual liaison with industry

in order to establish that appropriate job placements can be found,

but also a great deal of careful liaison with professional organiza-

tions in order to ensure that the program would be fully acceptable

as an integral part of qualifying for a professional credential in

addition to a university degree.

The program is intended to be small and relatively selective. The

commitment to keep enrolment below thirty initially will likely

ensure that entry is competitive. The requirements for admission

and continuation will enhance its academic and professional reputa-

tion and a good reputation is essential if the program is to be of

maximum value to the students undertaking it.

S

of

1.

2.

3.

4.

2

---

-2-

To: Senate ?

1980-03-27

Re: School of BUSIneSS Administration

and Econthdos Proposal for a

Bachelor of Arts Degree, Major

or Honors Progra, Co-operative

Education - (Accounting Emphasis)

The requirement for completion of at least five work semesters

is greater than the standard guideline for Co-op Education programs

(four work semesters) but the amount of post-degree time required

for articling will be reduced accordingly.

Committee members expressed concern that the program is so highly

structured and it was explained by Professors McDonald and Schoner

that requirements exceed those for an SFU degree but that they

incorporate the requirements of the various accounting bodies which

specify the requirements for professional qualifications. Although

55 of the 60 upper division credit hours are in specified courses,

alternatives can be substituted for two five-credit courses.

Consequently, somewhat less than 55 hours are in mandatory courses.

NOTE - Subject to approval of the courses by Senate and the

Board, SCUS has waived the time lag requirement in order that

BUS. 225-0 (Accounting Practicum I) can be first offered in the

Fall Semester 80-3.

0

---

SiMON FRASER UNIVERSITY

MEMORANDUM

Evans

.

H

M.

To.....................

M..............................................................................................

Registrar

Co-Operative Education

Subiect

....................

..

................................. ............. . ....

..

.....

....

.... .................

Program - Accounting Emphasis

From ..... ...Dr....

John S... ....

Chase .,....Director

...

Off ice .... o.f . Analytical ... Studies

......

Date

......March .... 7.,....1.9.8.0 ....... . ................................ ... ..............

At the meeting of the Senate Committee on Academic Planning

held on March 5, 1980, approval was given to the Co-operative

Education Program - Accounting Emphasis. Would you please see

that this item is placed on the Agenda for a subsequent meeting

of the Senate Committee on undergraduate Studies.

.

JSC:dw

?

JQ,)

Chase

---

Required Courses -

To qualify for the Bachelor of Arts degree with a Major in Business

Administration, Co-operative Education - (Accounting Emphasis) students

must meet all normal requirements of the University, of the Faculty of

Arts and of the SchoOl.

of

Business Administration as to minimum credit

hours, group requirements, specific requirements of the program and

grade-point average.

The following courses must be included.

Lower Division Courses

- At least one 100 division BUS. or ECON course

- MATH 101-3 Introduction to Statistics

- MATH 157-3 Calculus for Social Sciences I

- BUS. 221-3 Introduction to Accounting

- BUS. 222-3 Accounting: Structure and Methods

- BUS. 270-3 Introduction to Organizational Behaviour and Decision Making

- CMPT 103-3 Introduction to a High Level Program Language I or CMPT 105-3

Fundamental Concepts of Computing

- ECON 200-3 Principles of Economics I, Microeconomic Principles

- ECON 205-3 Principles of Economics II, Macroeconomic Principles

Upper Division Courses

- BUS. 312-4 Business Finance

- BUS. 320-3 Financial Accounting: Assets

- BUS. 321-3 Financial Accounting: Equities

- BUS. 324-3 Managerial Accounting I

- BUS. 337-3 Data Processing in Business

- BUS. 393-3 Counercial Law

- BUS. 373-5 Production Management (or BUS. 436-5)

- BUEC 332-3 Elementary Economic and Business Statistics I

- BUEC 333-3 Elementary Economic and Business Statistics II

- WON 301-5 Intermediate Microeconomic Theory (or equivalent)

- ECON 305-5 Intermediate Macroeconomic Theory (or equivalent)

- BUS. 413-3 Financial Management

- BUS. 421-3 Accounting Theory

- BUS. 424-3 Managerial Accounting It

- BUS. 428-3 Management Information Systems

- BUS. 436-5 Quantitative Methods In Business (or BUS. 373-5)

- BUS. 478-3 Seminar in Administrative Policy

At least five of the following practica courses.

- BUS. 225-0 Accounting Practicum I

- BUS. 325-0 Accounting Practicum II

- BUS. 326-0 Accounting Practicum III

- BUS. 327-0 Accounting Practicum IV

- BUS. 425-0 Accounting Practicum V

- BUS. 425-0 Accounting Practicum VI

- BUS. 427-0 Accounting Practicum VII

---

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.ccourttingqS225_0,325_9,326_0,32770,4257O,426_Q/427_O)

0/

In June 1978 the Senate

(S78.73 of May 18/78)

committed itself,

to the development and operation of co-operative educat'f on programs. The

first three to be implemented were in Mathematics,

CompuLing

Science and

Kiriasiology.

The accounting area is a natural for this mode of education. The

proisi'mal associations have always required a period o1 work experience

before an individual Is granted a professional designation. Presently ur

students complete their u

?

rTy degree first and then, if they aspire

to a professional qualIfèatibtain their experience. The co-op mode

which permits the phased rrtgration of academic study and work experience

offers a distinct Improvement over the present mode with Its sharp isolation

of the academic from the practical experience.

The development of this program for Simon Fraser began

in

1978.

•

?

?

Agreement

in

principle has been reached with the

Institute of Chartered?

Accountants that all experience gained with a firm of Chartered

Accountants

under the SFU Accounting Practica will fully count toward their experience

requirement. Similar agreements are under negotiation with the Society of

Management Accountants and the Certified General Accountants..

No new academic courses were required for this program as It simply

uses existing courses. The approval of the practica requested will enable

the programme to commence in the Summer of 1980 with Fall 1.980 the first

Practicum. The time schedule is in Appendix A attached.

The practica have been approved by the Undergraduate Program

Committee of the School of Business Administration and Economics. They

must also be approved by the Faculty of Arts Curriculum Committee and by

SCUS. SCUS has been delegated, by Senate, the authority and responsibility

to approve practicum courses for use in co-operative education programs

and to report to Senate annually its actions on these matters.

KO/rpc

enclosure. ?

- ?

Of

-

— ?

I

w ?

-tc.(. '--° •'

r,C ?

'

•0'

5

---

Semester

No. ?

A: Base Case B. SFU Co-op C: u

?

-

?

Notes

1.

?

Sept-Dec

SF13 ?

15CR SF13 ?

15CR

Sf1 ?

15CR

2.

?

Jan-Apr

SFU ?

15CR SF13 ?

15CR

SFU

?

15CR

3. ?

May-Mg

SF13

?

15Cr

SF13 ?

15CR

SFU ?

15CR

Formal Admission to Co-op

1980

4. ?

Sep-Dec

SFU ?

15CR Work ?

4M

Work

?

4M

1980

Practicum 1

5. ?

Jan-Apr SF13 ?

15CR

SFU

?

15CR

SF13 ?

15CR

1981

6.

?

May-Mg

SF13 ?

15CR

SFU

?

15CR

SF13 ?

15CR

1981

7.

?

Sept-Dec

SF13

?

15CR

Work

?

414

Work

?

411

Do audit workshop

last week

1981

Practicum

of Aug. _requires separate

section fqr

CO-Op.

8. ?

Jan-Apr

SF13 ?

15CR

Work ?

414

Work ?

4M

1982

SF13 degree

Practicum 3

9.

?

May-Aug

Work ?

2W

SF13 ?

15CR

SF13 ?

15CR

1982

Accounting

Sch. ?

214

10.

?

Sept-Dec

Work ?

414

Work

?

4M Acctg.

Sept 1-Oct 15

6 *s

Aectg.

1982

4 Acctg.

Sch.

?

It

11

Sch. for Acctg. & Tax.

School

Practicum 4

Requires separate section

Work

?

21 M

for Co-op.

11.

?

Jan-Apr

Work ?

4M

Work ?

4M

Work ?

4W Oct 15-June 1 Evening Acctg.

1983

4.

Acctg.

Practicum 5

for auditing. Requires

School

separate section or shifting

program 1 Mo.

12. ?

May-Aug

Work ?

4W SF13 ?

15CR

SFU ?

15CR

1983

&

Acctg.

School

13. ?

Sept-Dec

131K ?

4W SFU

?

15CR

SF13 ?

15CR Sept 1-7 computer workshop

1983

Work

Requires separate section

for Co-op.

14. ?

Jan-Apr

Work

?

4W

Work

?

4W

Work

?

4W

1984

Practicum

6

15.

?

May-Aug

Work

?

4W Work ?

4W

Work

?

3M

Aug 10-30: IJFE prep. (3Weeks)

1984

Practicum 7

16.

?

Sept-Dec Work

?

4M

UFE

UFE ?

C.A.

1984

CA Sept.

Uniform Final

Examinations

Work

?

4M

17. ?

Jan-Apr

CA

Work ?

414

1985

March ?

314

CA in Apr.

18. ?

May-Aug

Total Univ.

32 Mos.

32 Moe

32 Moe

120 CR

120 CR

120 CR

Acctg. Sch.

2 Mos.

2 Mos.

Fulltiae

Approx.

Total Exp.

33 Moe.

28 Moe.

331 Moe.

67 Moe.

60 Mos.

67 ?

Moe.

Col A: Most time efficient route to CA if University Degree is done before

any experience. This is contingent on the chartered

.

accountants

adopting the report of their Bolton Committee.

Col B: Co-op programme as originally designed August 1978.

U ?

Col C: Revised Co-op.

(1) References to Accountubg schóól are to professional level courses

administered by the Institute of Chartered Accountants to all students

(not 1ut Co-on)

---

SENATE

COMMITTEE

ON UNDERGRADUATE STUDIES

?

NEW COURSE PROPOSAL FORM

1.

,:jedar Information

?

Department: Business

Administration

Abbreviation Code: BUS. Cdtrse Number:

2-25

?

Credit Hours:

0

Vector: n/a

I'ttle of Course:

?

ACCOUNTING PRACTICUM I

Caleudar Description of Course:

This isthe first semester of work experience for students in the Accounting

Co-op Program. It provides an opportunity to integrate theory and practice.

Nature of Course Accounting Practicum

Prerequisites (or special instructions):

This course is open only to Accounting

Co-op students. The Accounting Co-ordinator must

,

be contacted at the

beginning of the semester prior to registration for this course.

What course (courses), if

any,

is

being

dropped from the calendar

if this course is

approved:

None

2.

ScheduUng

Ho frequently will the course be-offered?

?

.

Once a year

Semester in which the course will first be offered?

?

1980-3

Which of your present faculty would be available to

make

the proposed offering

possible? Not applicable

3.

Objectives of the Course

See attached.

4.

Bud

g

etary and

Space Requirements (for information only)

What additional resources will be required in the following areas:

Faculty

Staff

Library

Audi" Visual. ?

Additional costs to be funded through support grant

Space ?

- for Co-op Education.

Equipment

5. Approval

Date:_______________________

Department

Chairman

Rczh1wi,^',

Dean

MAR 11 10

/ ?

e^-n "

Chairman,

SCUS

LS

/3-34b:- (When

completing this

form,

for instructions see

Memorandum

SCUS 73-34a.

AL !

ach

course

outline).

'73

---

SENATE COMMITTEE ON UNDERGRADUATE STUDIES

NEW COURSE PROPOSAL FORM

1.

C.ilendar Information ?

Department:_BusinessAdrninistratjon

,\tLreviation Code: BUS. Course Number:

?

325_

Credit Hours:

0

?

Vector:_n/a,

.

?

I'ttle of Course: ACCOUNTING PRACTICUM'ff

Calendar Description of Course:

This is the second semester of work experience for students In the

Accounting Co-op Program. It provides an opportunity to integrate theory

and practice.

Nature of

Course

Accounting Practicum

Prerequisites (or special instructions):

This course is open only to Accounting

Co-op students. The Accounting Coordinator must be contacted at the

beginning of the semester prior to registration for this course.

What course (courses), if any, is being dropped from the calendar if this course is

approved:

None

2.

Scheduling

Row frequently will the course be offered?

Once a year

Semester in which the course will first be offered?

?

1981-3

Which of your present faculty would be available to make the proposed offering

possible?

?

Not applicable.

3.

Objectives

of the Course

See attached.

?

.

4.

Budgetary

and Space Requirements (for information only)

What

additional resources will be required in the following areas:

Faculty

Staff

Library ?

Additional costs to be funded through support grant

-

Audi" Visual

?

for Co-op Education.

Space

Equipment

5. Approval

Date:_____________

?

7 /

/?c

Department Chairman ?

Dean

MAR 11

I

Chairman, SCUS

;S/3-34b:-

(When completing this form, for instructions see Memorandum SCUS

73-34a.

AL'_aC11

course outline).

:1 ?

0

---

SENATE COMMITTEE ON UNDERGRADUATE STUDIES

-

NEW COURSE PROPOSAL FORM

.:dendar

Information

?

Department:

Business Administration

-

Abbreviation Code:

BUS ?

Cötrse

NuaJer:

326

?

Credit Hours:

0

?

Vector:

n/a

Fitle of Course: ACCOUNTING PRACTICUM

Calendar Description of Course:

This is the third semester of work experience for students in the

Accounting Co-op Program. It provides an opportunity to integrate theory

and practice.

Nature of Course

Accounting Practicum

Prerequisites (or special instructions):

?

This course is open only to Accounting

Co-op students. The Accounting Coordinator must be contacted at the

beginning of the semester prior to registration for this course.

What course (courses), if any, is being dropped from the calendar if this course is

approved:

?

None

2.

Scheduling,

now frequently will the course be offered?

?

Once a year

Semester in which the course will first be offered?

1982-1

Which of your present faculty would be available to make the proposed offering

possible? ?

Not applicable.

3.

Objectives of the Cour

See attached

4.

iludgetary

and Space Requirements (for information only)

What additional resources will be required in the following areas:

Faculty

Staff

Library

Audi'' Visual

?

Additional costs to be funded through support grant

for Co-op Education.

Space

Equipment

5.

Approval

?

. ?

I

1

Date: ?

.. ?

()

/1

/

?

----

Department Chairman

?

' ?

DSSD ?

Chairman, SCUS

c;s

/3-34b:-

(When completing this form, for instructions see Memorandum SCUS 7-34a.

At.ach

1

7 3

course

outline).

9

---

5. Approval

Date:________________________

Chairman

lv'

Chairman, SCUS

SENATE COMMITTEE ON UNDERGRADUATE STUDIES

NEW COURSE PROPOSAL FORM

1.

(.iienclar Information

?

Department:-Business Administration

Abbreviation Code:

BUS.

Cótirse Number:

32

.

7

?

Credit

Hours:

0

?

Vector:

n/a

\_- ?

Iltie of

Course:

ACCOUNTING PRACTICUM

V.

Calendar Description of Course:

This is the fourth semester of work experience for students in the

Accounting Co-op Program. It provides an opportunity to integrate theory

and practice.

Nature of Course

Accounting Practicum

Prerequisites (or special instructions):

This course is open only to Accoufltng

Co-op students. The Accounting Co-ordinator must be contacted at the

beginning of the semester prior to registration for this course.

What course (courses), if any, is being dropped from the calendar if this

course is

approved:

None

2.

Schedulin

g

flov frequently will the course be offered?

?

Once a year

Semester in which the course will first be offered?

1982-2

Which of your present faculty would be available to make the proposed offering

possible?

Not applicable

3.

Objectivesof

the Course

See attached.

4.

Ietary and Space Requirements (for information only)

What

additional resources will be required in the following areas:

Faculty

Staff

Library

Audi"

Visual

Space

Equipment

Additional costs to be funded through support grant

for Co-op Education.

S/3-i4b:- (When completing this form, for instructions see Memorandum SCUS 73-34a.

\L!ach course

outline).

.rj1J73

---

SENATE (HMITTEE ON UNDERGRADUATE STUDIES

NEW COURSE PROPOSAL PORN

i:dendar

information

?

Business Administration

0

Abbreviation Code:

BUS

?

Cótrse

Mumher: ?

425 ?

Credit Hours:0 Vector:

n/a

1

,

1tie of Course:

ACCOUNTING pRACTICUMt

Cdleudar Description of Course:

This is the fifth semester of work experience for students in the

Accounting Co-op Program. It provides an opportunity to integrate

theory and practice.

Nature of Course

Accounting Practicum

Prerequisites (or special instructions):

This course is open only to Accounting

Co-op students. The Accounting Coordinator must be contacted at the

beginning of the semester prior to registration for this course.

Whit course (courses), if any, is being dropped from the calendar if this course is

approved: None

2.

Scheduling

110 frequently will the course be offered?

?

Once a year

Semester in which the course will first be offered?

?

1983-1

Which of your present faculty would be available to make the proposed offering

possible?

Not applicable.

Objectives of the Course

See attached

4. Budgetary and Space Requirements (for information only)

What additional resources will be required in the following areas:

Faculty

Staff

Library

Audi"

Visual

Space

Equipment

Additional costs to be funded through support grant

for Co-op Education.

5. Approval

?

R 11 ?

V ? V -

Date:______________________

par tment Chairman

?

Dean ?

Chairman, SCUS

O

c:S 73-34b:-

(When completing this form, for instructions see Memorandum SCUS 73-34a.

A1!.ach

course outline).

Jr ?

173 ?

Ii.

---

•

?

SENATE COMMITTEE ON UNDERGRADUATE ST(II)LrS

NEW COURSE PROPOSAL FORM

1.

.:.dendar

information

?

Department:

Business Administration

Abbreviation Code:

BUS S.

Cdtrse Number:

426

?

Credit Hours:p ?

Vector:

nJa

Fitle of Course:

?

ACCOUNTING PRACTICUM

Calendar Description of Course:

This is the sixth

?

semester of work experience for students in the

Accounting Co-op Program. It provides an opportunity to integrate

theory and practice.

Natue of Course

Accounting Practicum

Prerequisites (or special instructions):

This course is open only to Accounting

Co-op students. The Accounting Coordinator must be contacted at the

beginning of the semester prior to registration for this course.

What course (courses), if any, is being dropped from the calendar if this course is

approved: ?

None

2.

Scheduling

110w

frequently will the course be offered?

?

Once a year.

Semester in which the course will first be offered?

?

1984- 1

Which of your present faculty would be available to make the proposed offering

possible? ?

Not applicable.

3.

Objectives of the Course

S

See attached

4.

Budgetary and Space Requirements (for information only)

Whit additional resources will be required in the following areas:

Faculty

Staff

Lib

rary

Audio Visual

?

Additional costs to be funded through support grant

for Co-op Education.

Space

Equipment

5.

Approval

MAR

11

Dep rtment Chairman ?

Dean ?

Chairman, SCUS

73-34b:-

(When completing this form, for instructions see Memorandum SCUS

73-34a.

Aiach

course outline).

'73

A

---

SENATE COMMITTEE ON UNDERGRADUATE STUDIES

COURSE PROPOSAL FORM

i.:.ilendar Information

?

Department:

Business Administra-

,Thhrevlation Code:

BUS

?

Cö&rse Numer:_ Credit Hours: 0

,

Vector: n/a tion

Iltle of Course:

?

ACCOUNTING PRACTICUM

IV//

Calendar Description of Course:

This is the-seventh semester of work experience for students in the

Accouliting Co-op Program. It provides an opportunity to integrate

theory and practice.

Natui:e of Course

Accounting Practicum

Prerequisites (or special instructions): ?

This course is open only to Accounting

Co-op students. The Accounting Coordinator must be contacted at the

beginning of the semester prior to registration for this course.

What course (courses), if any, is being dropped from the calendar if this course is

approved: ?

None

2.

Scheduling

Row frequently will the course be offered?

?

Once a year

Semester in which the course will first be offered?

1984-2

Which of your present faculty would be available to make'the proposed offering

possible?

Not applicable

Objectives

of the Course

See attached.

4. iudetary and Space Requirements (for information only)

What

additional resources will be required in the following areas:

Faculty

Staff

Library

Audi" Visual

Space

Equipment

Additional costs to be funded through support grant

for Co-op Education.

5. Approval: ?

Date:

Chairman

MAR 71

[?c

- ?

an ?

Chairman, SCUS

c;

73-34b:- (When completing this form, for instructions see Memorandum SCUS 73-34a.

;tach

course outline). ?

.

r

'73

---

A CO-OP PROGRAMME IN ACCOUNTING FOR S.F.U.

(Draft McDonald August 1978)

REVISED FEBRUARY 1980

TABLE OF CONTENTS

Introduction

Programme

Details

2.1 Students who are Eligible

2.2

Firms

who are Eligible

2.3

Admission to the Co-Op Programme

2.4 Employment Routine

2.5

Programme Sequence

2.6 Monitoring

2.7 Salary

2.8 Moving

2.9 Fees

Factors

for

S. F.U. to Consider

3.1 Cost

3.2

Admission and Enrolment

3.3 Transfer Credit

3.4 Curriculum Control

3.5

Calendar Changes

3.6 S.F.U. Action Required

1.0

2.0

3.0

.

.

i4

---

(ii)

?

4.0 ?

Factors for the Institute of Chartered Accountants of B.C. to

Consider.

4.1 Experience Requirement.

4.2 Institute Courses and Scheduling.

4.3 Liason Between the Institute and S.F.U.

4.4 Size of Programme.

4.5 Institute Action Required.

?

5.0 ?

Factors

for the Certified General Accountants of B.C. to Consider.

5.1 Work Experience Requirements.

5.2 Required

Courses of the Association.

5.3 Liason Between the Association and S.I.U.

5.4

Size

of the Programme.

5.5 Association Action Required.

?

6.0 ?

Factors

for the Society of Management Accountants of B.C.

to

Consider.

6.1 Work Experience Requirements.

6.2 Required Courses of the Society.

6.3 Liason Between the Society and S.F.U.

6.4 Size of the Programme.

6.5 Society Action Required.

7.0 ?

Factors for Employer Firms to Consider

7.1 Recruiting Routine

q w-

?

7.2 Steady State Employment

.

S

---

(iii)

S

7.3 ?

Education and Training Responsibilities.

7.4 ?

Evaluation Routine.

7.5 ?

Action and timing

8.0 ?

Factors for the Student to Consider.

8.1 ?

Career Objectives.

8.2 ?

Recruiting Routine.

8.3 ?

Education and Training

Responsibilities.

8.4 ?

Evaluation Routines.

8.5 ?

Action and timing

9.0

?

Survey Results.

9.1 ?

Survey Method.

9.2 ?

Results from Survey of

Firma.

9.3 ?

Results from Survey of

Students.

10.0 .

Summary and Conclusion.

Appendicies

A Summary of Programme Structure

B Summary of C.A Employer Survey

C Summary of Student Survey

P Some Suggestions for Group A and B Requirements

E Employment matching up routine

16

---

0 ?

1.0 INTRODUCTION

A co-operative education programme in accounting

enables

a student

to obtain practical work experience in the field through periods of work

integrated with periods of study. The complete development of such a

programme involves three main stages:

(1)

An investigation of the feasibility'.

(2)

Obtaining approval to begin the programme.

(3)

Operating the programme.

This report is concerned mainly with the first two steps (feasibility

and approval).. A preliminary outline of a programme was prepared and used

to survey employers and students to determine the perceived need for such

a progr. There was broad and strong support for such a programme (see

Appendiciea.8 and C). The survey is discussed in Section 9.

Based

on

the response to the survey and on similar programmes else-

where a revised program plan was drafted. The broad structure of the

progre is presented in Appendix A and the details are discussed ex-

tensively in Section 2.0.

The main intent of this report is to provide the parties at interest

with an information base relevant to their decision to proceed or not to

proceed with such a programme.

One party at interest

4

is Simon Fraser University and in particular

the

?

t ofaEconomics

-& '----.

Section 3.0j" devoted to

1% -

discussing the aspects

of

the programme that will most directly affect

the depaxtMpt. It also outlines the specific action which is required

1: Mr. Karin Esmail worked as a research assistant in Stage 1 under a

grant from the B.C.-Department of Labour.

i-I

---

at SF11 if the programme is to be implemented.

The various professional associations are a party at interest.

Section 4.0 is devoted to discussing aspects of the programme that will

be of concern to the Institute of Chartered Accountants of B.C., and in

particular of concern to its Education Committee. Section 4.0 also out-

lines the specific action which is required of the Institute if the

program is to be implemented. In a similar manner Section 5.0 relates

to the CertifiedGeneral Accountants Association of B.C., and Section 6.0

relates to the Society of Management Accountants of B.C.

Employers who may employ students under the programme also have an

interest In the details of the programme. Factors which are of interest

to them are described in Section 7.0. It is contemplated that Section 7.0

may form part of the informational brochure which will be sent to pros-

pective employers.

Students contemplating participating in such a program will require

information to assist them in making an informed decision. Section 8.0

discusses issues of concern to students. It is contemplated that this

section may form part of the informational brochure which will be dis-

tributed to students considering applying for the programme.

.

lB

---

2.0 Programme details

?

2.1: ?

Students who are eligible:

2.11: Regular students graduated from High School,

who have a minimum of 30 semester hours at

SFU.

2.12: Transfer students from other Universities,

Community Colleges, Technical or Vocational

Schools, who have a minimum of 30 semester

hours of transfer credits

?

C..*

C..*

S

t.

.

2.13 ?

Mature students who have a minimum of 30

semester hours at SFU (or as transfer credit).

?

2.2:

?

Firms who are eligible:

2.21: C.A. firms appraised by the Institute of

C.A.'s of B.C. for the training of students.

2.22: Industrial firms, commercial firms, and

governmental and not for profit organizations

offering experience acceptable to the

Certified General Accountants or the Society

of Management Accountants of B.C.

2.3: Admission to the co-operative programme:

2.31: To enter and to continue in the co-operative

programme, a student must normally have and

maintain a cumulative grade point average of

at least 2.5 and a cumulative grade point

average fliEcounting and M I S. courses of

at least 2.75

?

cI3 ?

Z

2.32: Application for admission to

the co-o17

programme is to be made JILL.-J.g

s. ?

I

6

,4 ' ?

- ()

% ?

' 1 ?

p

2.4: Employment routine:

2.41: ?

The co-operative education office at SFIJ will

administer the employment of students with

various employers.

'I

S

19

---

) ?

I

2..5:

Programme sequencing:

?

..,I*

2.51: The diagram (Exhibit 2-1) shows the arrangement

of eight semesters of study and five semesters

of work required in co-operative programmes at

SFU.

SFU students will have to complete

-ee'

of study prior their first work period. (See

Exhibit 2-1).

2.52: Transfer students will have to complete at least

--

i,-r

of study at SPU prior their first

work Periods (See Exhibit 2-2)'.

•

.r%I

?

Vi.aS. 0-.3

2.53: Appendix A summarizes the programme in more detail.

2.54: Rationale for

p ro p

osed schedule

A minimum of L -

?

- of

University or

College Is needed to get firmly into the

academic programme and the 2 accounting

coursftsAbefore any work experience.

(S'i3

- ?

The first work period is in the Fall to provide

an introduction to business documents and the

work environment.

The first work period is only one

semester.

This is to leave the bulk of the work

experience

until after intermediate accounting and

managerial accounting have been completed.

- ?

The second and third work blocks are each two

semesters in length and

cover Fall

and Winter.

Two semester blocks minimize moving and relocation

for students and maximize continuity of on

the jobs experience. Firms responding to the

questionnaire were almost unanimous in viewing

Summer semester as low priority for work period.

These blocks maximize the probability of the

student fitting in with the schedule of in-house

training programmes.

- ?

Each work semester is normally of 14-16 weeks

duration.

- ?

A reasonable amount of vacation time is available

in each calendar year (see Appendix A for details)

LM

.

20

---

2.55: ?

Other ?

Sequencing ?

Schedules:

Undoubtedl

y

each employer and each student

will be able to suggest a sequencing schedule

that is more Ideal for them than the one

proposed.

?

Particularly with a new,

?

small

programme only one sequencing

Is

possible and

the one proposed seems the best compromise.

If the sequencing is

entirely unsuitable

for

an employer (or a student)

?

they are entirely

free to find a student

?

(or an employer)

?

and

work out a mutually agreeable schedule.

Such arrangements

'

would not be part of the

formal co-op programme but could be as or

beneficial to both parties

?

except that

?

the

more

work experience might not be recognized

by

the pro-

fessional

?

association

?

to which ?

the ?

student

?

aspires.

2.6: ?

Monitoring:

2.61: ?

The Department of Economics and Commerce

will monitor the academic progress of the

student.

Students must have a cumulative grade point

average of at least 2.5 and a minimum of

2.75

?

in accounting courses to remain in the

'_•

programme.

2.62: ?

SFU Co-ordinators will monitor

?

the extent and

variety of

professional experience

which the

student ?

Is ?

receiving.

2.63: ?

To continue In

?

the programme, ?

students must

obtain employment for the each work period,

except

?

the ?

first.

2.7 ?

Salary:

2.71: Salary will be left

entirely

to mutual

agreement between the firm and the

individual.

2.8: Moving and accommodation:

2.81:Movin

g

and accommodation costs are solely the

studentS responsibility.

21

---

2.9: ?

Institute fees:

2.91: Institute or association fees will be paid

?

.

by the students in the co-operative programme.

They are at a

p

proximately one half the regular

student fees in recognition of the combined work/

study nature of the programme. Fees commence in

the first semester of work and continue through-

out the remainder of the programme. More

particularly the fees are:

- if registered with the Institute of Chartered

Accountants of B.C.

Regular fees: $50

Annual dues:

?

$70 paid by student

$70 paid by firm

Regular courses fees:

Tax, Accounting: $140 each

Audit A,-Audit B: $100 each

2 workshops:

?

$100 each

-

if

registered with the Certified General

Accountants Association of B.C.

Basic fee of $85

per year for years 2, 3, 4, 5

Regular course fees:

Course:

?

409: ?

$114

?

417: ?

$158

?

509: ?

$125

516:

$117

517: $132

?

557: ?

$115

-

if

registered with the Management Accountants

of B.C.

Basic fee of $10 per

month of work experience

Regular course fees for R.I.A. courses

These are presently Courses: 24: $110

41: ?

$135

52: $110

53: $165

2.92: University fees for co-op students will be the

?

regular tuition during study semesters

(presently $276) and 1/2 of the regular tuition

during the work semesters.

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3.0 ?

Factors for S.F.U. Consideration

3.1 Cost

Sb..

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At the &epartmestaJ. level S.F.U. should be prepared to budget one faculty

member 1/2 time to co-ordinate the programme during the initial three years.

Once the programme has been fine tuned and routines have been established the

faculty member should simply be given the co-ordination assignment in lieu of

other departmental and university committee assignments and with the assistance

of one half the time of a teaching assistant.

At the university level, given its coinmittrnent to co-op education, cost should

not be an inhibiting factor. Accounting has been an area of strong student

demand in the past and that is likely to continue. Both firm and student

response indicates that the programme could easily begin with at least 25

students making it one of the largest such programme to begin at S.F.U. Most

costs of such programmes are a fixed cost and the way to minimize cost per

• ?

student is to have a reasonable number of students.

At first glance, the most serious cost consideration is the number and avail-

ability of accounting faculty. It has been difficult to recruit accounting

faculty and they are expensive. It may seem odd to try and expand in an area

in which staffing is difficult. Yet that is the only direction to take both to

meet both student demand (surely we should expand only in areas of demonstrated

demand) and to continue to signal the academic marketplace that more accounting

faculty are needed. The co-op program will enable a

rationalization

of course

offerings in the accounting area. No additional offerings will be required.

it will be necessary to adjust the scheduling to fit the co-op programme. and

perhaps in the process reduce the convenience of the offering with respect to

the non co-op students. Given that the accounting area has undertaken to reduce

the frequency of offering to accommodate two new graduate level courses the

results may be to seriously inconvenience students not on the co-op programme.

2i

---

S ? I

In contrast to this disadvantage is the opportunity to be more selective and

devote available sections to a more committed group of students concerned with

programme excellence.

The steady state course offerings required to serve the co-op programme are

listed in

Exhibit 3-1. This further documents the fact that the co-op programme

will not

increase

the number of course offerings. It may

eventually increase

the number of

students

which will increase the need for T.A.'s but will not

increase the need for faculty unless the programme is so successful that a

second sequencing schedule is offered.

3.2 Admission and Enrolment

At the moment the department has virtually no control over the number of students

enrolled in its

courses. Once admitted to the Faculty of Arts students are free

to enroll in courses for which they have the prerequisites.

A

significant •number

of students enroll in accounting courses; some from an

interest

and committment

to the discipline; some as a hedge with respect to finding employment.

A separate

co-op programme would give the department increased control over the number of

students

they must service. There should be no committment by the department

or

by the

University

to admit to the co-op programme as many students as there are

jobs. Academic standards will.be

a limiting factor on both admission and contin-

uance in the programme.

Some of the enrolment and staffing problems arise from the high drop rate. In

accounting courses the drop rate runs from 20% - 40%. A high drop rate adds

greatly to the high cost of instruction on a per student basis. Students in a

co-op programme eanuors.linply drop a course for trivial

reasons

for it has serious

repercussions with respect to staying in the co-op programme. Thus it is antic-

ipated that the drop rate in the co-op programme will be substantially less than

the current drop rate.

2i

---

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S

3.3 Transfer Credit

The initial design does contemplate transfer students but is programed to

accomodate them after two semesters of junior college. If the programme

should be successful in helping serve both students and firma from the interior

of the province we may expect pressure to allow more study in the local region

before transferring to S.F.U. In particular this may take the form of requesting

transfer credit for Comm 221/222 for the co-op programme, (we now grant it for

regular degree programmes), and transfer credit for 300 level courses. S.F.U.

should make it clear that there Is no intention to increase the extent of trans-

fer credit to the co-op program beyond the level contemplated in this proposal.

34 Curriculum Control

There is some danger that adopting a co-op programme would place the department

and the university at the mercy of the Institute of Chartered Accountants and/or

the accounting associations. Imagine that S.F.U. has a co-op programme running

and the Institute changed its regulations to require a university course in

auditing and/or in income tax. S.F.U. has no such courses and would be placed

In the position of dropping the co-op programme or of adding new courses. The

converse also holds; S.F.U. may decide to stop offering a course the Institute

requires.

There is probably no realistic way of avoidi;g this possibility. Note that it

has not been a problem in the past and the co-op programme does not materially

add to the difficutly. Even without a co-op programme we would be under enormous

student pressure to offer courses which the professional organizations require.

3.5 Calendar Chang8

I'Jo

Now new academic courses are required.

New course numbers are required for the

S

3j

---

five work semesters. No credit will be given for those work semester courses.

The intent is to require the student to register, pay fees, and be monitored

on a pas

'

\.f- basis with respect to programme completion.

The requirement of 60 credit hours before taking any 300 level course must be

relaxed to allow co-op students only to register in specified 300 level courses

for credit in their 4th semester (having completed only 45 units).

3.6 S.F.U. Action Required

.

-.0

.

31

---

.

3.61 Outline of Action Timetable

Accounting

Department

Other

___!22------------

Econ/Conmi--

Universi

1978: Sept.

respond to this

planning and

co-op coordinator

report "in prin-

priorties committee respond to this

ciple"

respond to this report " in principle"

report "In prin-

ciple"

1978:

Oct.

undergraduate

curriculum

committee approval

1978:

Nov.

arts curriculum

committee approval

1978: Dec.

agreement with academic v/p and dean of

arts re:

?

budget.

SCUS approval

1979:

Jan.

appoint a co-op

Prepare and

co-ordinator

print brochures for

potential students and

potential employers

1979:

Feb.

mail out brochures

1979:

Feb.-

line up students

:

line up employers

1979: May ?

co-ordinate with

Academic Advice

Centre

1980: May- ?

assess applicants ?

arrange recruiting

1980: Aug. ?

for formal admis-

?

interviews

sion to co-op

S

[1

32

---

3.62 Some specific issues to be decided

- will a separate certificate or diploma be awarded to those completing the

co-op programme? If

80,

is it awarded only on completion of both the academic

and the experience portion.

- should separate "streams" be defined for CA, CGA and RIA aspirants?

C

C

Is

---

4.0 Factors for the Institute of Chartered Accountants

of B.C. to consider.

4.1: Experience Requirement:

New rules to accept the experience obtained through

the ca-op programme will be required. Some of the

work periods take place before all specified

University course work has been completed. The

longest work period prior to the first opportunity

to write the Uniform Final Examinations is 8 months.

The important fact is that the work periods are

carefully phased to integrate with the University

coursework. In addition the experience is partially

specified as to its phasing. The expertence is

monitored to ensure the objectives of the programme

are met.

Note that without a co-9p programme a student could

get an SFU degree in 2 L/3 year by taking 8 semesters

non-stop. He could then work

21/3

years and write

the U.F.E. approximately 5 years from first entering

SFU. While this fits within the existing rules

the sharp dichotomy between academic courses and

practical work experience serves to widen the gulf.

The co-op programme works within the same total time

frame and integrates the academic and the practical aspects.

This is the reason all of the work experience should

count toward the Institute experience requirements.

If the Institute's minimum experience requirement

is 2 years co-op students will write the U.F.E. 60

months after entering the programme with

21/3

years

of experience. Should the Institute's experience

requirement be raised to 3 years co-op students

would write the U.F.E. at apnroximately month 60 or

month 72 and complete three years of experience in

month 68 (Semester 17)

4.2: Institute Courses and Scheduling:

The courses offered by the Institute are now under

review and the scheduling is somewhat uncertain.

Here is one way the courses might fit (see also

Appendix A).

3L:

---

Year ?

1.

of co-op

?

No institute course.

Year ?

2.

of co-op

?

I week orientation.

?

This would

fit best if scheduled during

the last 2 weeks in August. Co-op

students finish SFU courses about

August 15th and will begin their

first period of employment September 1.

Year 3

of co-op

?

Audit workshop. ?

As above, best If

scheduled during last 2 weeks of

August prior to commencing work

September ?

1.

Year 4

of co-op

?

Accounting course 1 evening per week

September - December

?

(or by

correspondence) ?

during a work period

Year 5

of co-op ?

Auditing: ?

I ?

evening per week

.January -

April during work

?

period.

Computer workshop.

?

Best ?

scheduled

in

last ?

2 weeks of August but could

fit ?

in ?

first week of May.

Taxation: Apparently,the tentative

plans are to offer this course in

.

September - December period.

?

If this

Is done It could be done by co-op

students only while they are also doing

a full course load at SFU

?

(September -

December year 5). ?

This is possible

but heavy.

One alternative would be to have the

Tn8titute offer it January - April

so co-op student could take It in

year

?

6.

Another alternative is for co-op students

to take 1 SFU course at night

January - April year 4. This would

leave them with only 12 units to take

In their final semester at Sill while

doing the tax course. This would work

only for students employed in the

Lover Mainland.

Year 6

?

of co-op If taxation Is switched to January -

April it would be taken in year 6.

('_0

---

S

4.3: Liaison between the Institute and SPU:

Effective liaison is necessary to ensure that

neither the University nor the Institute takes