文章摘要：CGAInternational Calendar（2） ,饥民保德信侧卧,春色珠沉璧碎切题。
Designated Calculator and Computer Requirements
New students are required to purchase a standard calculator identified with the CGA logo. Students are encouraged to become familiar with the calculator during assignment preparations.
The GGA calculator is the only one allowed during CGA examinations. No exceptions will be considered.
Students in Levels 2, 3, 4 or the BAccS program must have access to a legitimate copy of Microsoft Office 97 Professional or Microsoft Office 2000.
In addition, Financial Accounting 2/PS1 and Financial Accounting 3/PS2 require the use of ACCPAC for Windows (version 4), which is included on the course Internet CD.
Students enrolled in courses at the PACE level require access to Microsoft Excel (version 7 or higher).
Recommended Student Computer System
Students planning to purchase new computers and printers for use in the CGA program should acquire computer systems with the recommended features. These systems exceed the minimum requirement for 1999/2000 and are recommended for those beginning or continuing in the program. There is noguarantee that the recommended system specified for 1999/2000 will be adequate for future years.
Minimum Student Computer System
These minimum systems are not recommended for new purchases and may not be adequate for future years.
Recommended computer system Minimum computer.
System Unit Pentium Celeron 333 MHz or faster Pentium 75 MHz or equivalent processor
32 MB RAM (64 MB recommended 32 MB RAM
for Windows 2000 Professional)
Disk Drives 4 GB hard drive or larger 1.6 GB hard drive or larger (bigger
hard drive may be necessary for Windows
3.5" diskette drive 3.5”diskette drive
CD-ROM 32x or faster CD-ROM driver 4x CD-ROM drive*
Ports One or more USB port
Display SVGA colour graphics card 15" SVGA colour graphics Card14"
SVGA colour monitor SVGA colour monitor
Sound Card Sound card with stereo speakers Sound card with stereo speakers*
Modem 56Kbps modem or faster internet 28.8Kbps modem or faster internet
Keyboard Standard-size keyboard Standard-size keyboard
Mouse Windows-compatible mouse Windows-compatible mouse
OperatingSystem Windows 98 or Windows 2000 Professional Windows 95, Window98, or Windows 2000
Printer Laser printer compatible with HewLett Dot-matrix or ink jet printer
*not required for PACE Level (except for MS2, PS2, and PS3) Course Procedures
The CGA educational program is a professional self-study program which requires commitment, self-discipline, organization, and planning. Students can expect to devote 15 hours or more per week to their studies.
Students may complete the GGA program through self-study or lectures. Student support with regard to past examinations, questions, computer tutorial support, counseling, etc., is available through the School of Professional and Continuing Education.
Each course has 10 lessons and assignments. Students are required to complete weekly assignments, which are marked and returned. Lesson assignments must be submitted according to the assignment schedule. Lecture students normally hand in their assignments at the beginning of each class. Correspondence students mail their assignments to SPACE at HKU or the nearest China Representation Office.
In order to qualify to write the national examination at the end of each course, a student must obtain an overall average o sixty-five percent (65%) on 9 of 10 assignments.
The course fees include all textbooks (except those normally supplied with a previous subject), software and lesson notes for weekly assignments, and a Student Guide. If a student is re-enrolling in a course and the textbook is unchanged, no credit is given for textbooks.
Lectures help students by highlighting the important and more difficult aspects of the course. The lecture sessions also provide a forum for students to meet with the lecturer and fellow students to discuss problem areas in the course.
Normally, attendance is not a prerequisite for sitting the examination, but SPACE may impose minimum attendance requirements in certain courses.
LENGTH OF TIME IN THE STUDY PROGRAM
While the program is designed so that a student can finish in six years, the Association recognizes that students will progress at different rates. Ten years is, however, the maximum time permitted to complete the program. Where exemptions are granted, this time period is proportionately less:
Required upon initial enrolment Maximum time allowed
5 examinations 4 years
6-7 examinations 5 years
8-9 examinations 6 years
10-11 examinations 7 years
12-13 examinations 8 years
14-15 examinations 9 years
16-18 examinations 10 years
Bachelor's degree add two years*
*This extension is granted to students who register in the CGA program before satisfying the degree requirement.
Students who move from one region to another may continue in the study program. Transfers of student records between regional offices are made at the end of the academic year. Students moving during the academic year complete the current year studies with their regional office on a correspondence basis. In China, students must complete a minimum of four courses before requesting a transfer. Please request Transfer Application forms from the regional office.
Students transferring to Canada must provide proof of Canadian citizenship or Landed Immigrant status. The original document must be presented and certified at the regional office, and a copy attached to the Transfer Application form.
Every course has a final three-hour national examination, with the exception of ST1, COl, and PA1, which are four-hour examinations. These exams are written by all students in Canada and affiliated international regions. A minimum grade of 65% on the examination is required to pass each course. Exam results are mailed to students approximately seven weeks following the exam sitting.
Students writing supplemental exams must register by the deadline. Students who decide not to write a supplemental exam must submit written notice of withdrawal at least two weeks before the exam session. See Appendix D for a complete exam timetable.
Deadline to register for/withdraw
Supplemental Exam week Marks
Session 1 November 1,1999 Nov. 30 to Dec. 5, 1999 Jan.31,2000
Session 2 February 18,2000 March 7 to 11, 2000 May1,2000
Session 3 May 19,2000 June 6 to 11, 2000 July 31,2000
Session 4 August 18,2000 September 7 and 8, 2000 October 30,2000
Tsinghua University 79
University of International Business and Economics 80
Jinan University (Professional program) 81
Jinan University (Diploma program) 82
Fudan University 83
Shanghai University of Finance and Economics 84
Xiamen University 86
University of Hong Kong 90
ACADEMIC PROFICIENCY AWARDS
CGA-Canada International awards gold and silver medals to graduating students in recognition of the highest combined average received in Level 4 and PACE. Students must. have passed a minimum of six courses at the fourth and PAGE level with a mark of 65% or higher on the first examination attempt.
Upon confirmation of enrolment a Student Guide outlining the study program抯 policies and regulations is provided. Please read it carefully and thoroughly.
MATHEMATICS FOR BUSINESS: THE CGA REFERENCE HANDBOOK
CGA students can purchase the Mathematics Reference Handbook upon entry into the CGA program of studies. This reference text covers topics from basic arithmetic operations, algebraic concepts, simple and compound interest, annuities and statistics, etc.
ETHICS READINGS HANDBOOK
This mandatory handbook consists of an integrated set of readings and commentaries on ethical issues, to which reference is made in many courses, It is designed as an updateable document for use throughout the program.
This booklet, which contains tips on effective reading, studying, and time management methods, is provided upon enrolment either as a separate publication or included on the course CD-ROM.
Students in Levels 4 and above are required to have access to the CICA Handbook for reference. Students can access a copy through their place of employment or by purchasing a hard copy from the regional office. To ensure that they receive updates, students who purchase a copy should register with the Canadian Institute of Chartered Accountants. CICA抯 address is in the front of the Handbook. The Handbook will no longer be issued as part of course material.
Fees and Withdrawals
BASIC TUITION FEE
The Association assesses a non-refundable basic fee which represents the fixed portion of the educational costs including national education fees, examination sessions, student handbook, and portion of the education administrative costs.
PAYMENT OF BASIC TUITION FEE
Students must submit payment for the basic tuition fee at the time of registration. Partial payments will not be accepted. Students in Hong Kong must remit payment in Canadian currency by Canadian bank draft or money order payable to CGA-Canada, Students in China should remit payment in RMB to the nearest China Representation Office. Students requiring official receipts for reimbursement purposes should make the request at the end of the academic year rather than at the completion of each examination session.
Course fees include the costs of textbooks, lesson materials, lectures, marking of course assignments, educational software and examination fees (including one supplemental examination).
In Hong Kong, all course fees should be made payable to University of Hong Kong and must accompany the course enrolment form submitted to SPACE. Course fees are separate from the basic tuition fee. In China course fees are remitted to the nearest China Representation Office.
REFUNDS AND WITHDRAWALS
The policy on refunds is as follows:
1. If the application is rejected a full refund will be issued.
2. Once enrolled in a course, withdrawals are at the discretion of SPACE, University of Hong Kong. Course fees are not refunded.
3. Students in the China program should refer to the insert for the refund policy.
Appendix A. Requirements for Hong Kong Students Who Enrolled Before 1998/99
Students who enrolled before 1998/99 are entitled to complete the program under the requirements in place at the time of their admission. Students who must withdraw from the program and re-apply will be subject to program requirements in place at the time of their re-application. See the Student Guide for details on withdrawals and re-applications.
REQUIREMENTS FOR STUDENTS WHO ENROLLED BEFORE 1997/98
Students who enrolled before 1997/98 are required to complete or be exempted from 17 courses (see page 37).
Regardless of prior studies, all pre-1997/98 students must complete the professional certification requirements of:
Students must also demonstrate advanced practical experience (see page 13 for an overview of the Association expectations).
Students who enrolled before 1997/98 are not required to write PA1 or obtain a university degree prior to certification.
REQUIREMENTS FOR STUDENTS WHO ENROLLED IN 1997/98
Students who enrolled in 199'7/98 are required to complete or be exempted from 17 courses. This includes all courses in Level 1 through 5, one course in Level 6 and Professional Applications 1 (see page 57). Regardless of prior studies, all 1997/98 students must complete the professional certification requirements of:
The following course options, open only to students who enrolled before 1998/99, will be discontinued after the 2000/01 academic year.
MS2 - MANAGEMENT INFORMATION SYSTEMS 2 (prerequisite: MS1)
This is an advanced course in analysis, design and implementation of computer-based information systems from a management perspective. Topics include major components of a computerized system; identifying system requirements; the systems development life cycle; detailed systems analysis; detailed systems design, implementation, and management. Students will use Microsoft Access (either standalone or as part of Microsoft Office Professional).
ST1 - STRATEGIC MANAGEMENT 1 (prerequisite: completion of Level 4)
This course provides a senior management perspective on strategy formulation and implementation in organizations. Topics include strategy formulation and management control; analysis of the competitive environment, organization resources and capabilities, and strategic cost analysis; organization design for effective strategy implementation and control; and the management of strategic change in a global environment.
PROGRAM OF PROFESSIONAL STUDIES COURSE SEQUENCE
Applicable only to students who enrolled before 1998/99.
Level 1 Financial Accounting 1 FA1
Economics 1 EM1
Law 1 LW1
Computer Tutorials CT1-3
Level 2 Financial Accounting 2 FA2
Quantitative Methods 1 QU1
Management Accounting 1 MA1
Financial Accounting 3 FA3
Level 3 Finance 1 FN1
Management Information Systems 1 MS1
Level 4 Management Accounting 2 MA2
Taxation 1 TX1
Auditing 1 AU1
Level 5 Financial Accounting 4 FA4
Finance 2 FN2
Auditing 2 AU2
Accounting Theory 1 AT1
Management Information Systems 2 MS2
Level 6 Taxation 2 TX2
Strategic Management 1 ST1
Management Auditing 1 MU1
Professional Applications 1 PA1
Appendix B. Association Profile
Formed to promote professionalism among accountants in 1908, the Certified General Accountants Association of Canada has since become one of Canada抯 leading accounting bodies and a major force in international accounting education.
Today, the Association is a self-regulating professional body that represents over 60,500 Certified General Accountants and CGA students in Canada, Bermuda, the nations of the Caribbean, and the Pacific Rim.
Chartered by an Act of Parliament in 1913, CGA-Canada works in partnership with its provincial and territorial Associations to produce an education program that maintains recognized standards of excellence. The Association serves the public interest by ensuring that members adhere to the highest measure of professional and ethical conduct.
The Association is an active member of several international accounting standard-setting bodies and participates in other international accounting organizations.
ROOTS OF THE DESIGNATION
The Certified General Accountants Association of Canada was founded in Montreal in 1908 under the guidance of John Leslie, Vice-President of the Canadian Pacific Railway.
Leslie was approached by two staff accountants to support an Association promoting improvement in accounting skills, management abilities, job performance and general business acumen.
By 1915, the Association had grown to a total of 83 members from over 50 companies. On April 14, 1913, an Act incorporating the Certified General Accountants Association as a self-regulating professional Association was passed by the House of Commons in Ottawa.
The program is well established in Bermuda, the nations of the Caribbean and Hong Kong. In the early 1990s a number of universities in China adopted the CGA program of studies and the program continues to expand in this vital region.
The objectives of the Association are:
to establish and monitor standards of skill and competency for its members and thereby promote proficiency in accountants; to maintain and advance the profession of accounting and its responsibility to society at large; to ensure the national and international recognition of the CGA designation as a full professional accounting qualification in all respects; to ensure that. a high quality education program is available to appropriate candidates who wish to qualify for the CGA designation; to represent views to the federal and provincial governments; to ensure CGAs keep abreast of developments in business and new government regulations.
TOWARDS THE FUTURE
Certified General Accountants have been an integral part of Canada抯 accounting and business community for over eight decades. Throughout its history, the Association has established itself as a leader in professional accounting education.
The Association combination of professional education and practical experience requirements has given CGAs a well-deserved reputation for excellence. Building on this tradition, the Association is exploring new methods of education while maintaining its established standards of professionalism, so that CGAs will continue their leader-ship in the world accounting community.