Toronto eLearning School

41 Metropolitan Road, Suite 210, Toronto, ON. M1R 2T5

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BAT4M Financial Accounting Principles, Grade 12

Course Outline

Course Title: Financial Accounting Principles, Grade 12

Course Code: BAT4M
Grade: 12
Course Type: University/College Preparation
Credit Value: 1.0
Prerequisite: : BAt3M Financial Accounting Fundamentals, Grade 11
Curriculum Policy Document: Business Studies, The Ontario Curriculum, Grades 11 and 12, 2006 (Revised)
Course Developer: Toronto eLearning School
Department: Business Studies
Department Head: Erin Weir, B.A.(Hon), B.Ed., OCT
Developed Date: 2019
Most Recent Revised Date: 2022

Course Description :

Financial Accounting Principles – BAT4M course introduces students to advanced accounting principles that will
prepare them for postsecondary studies in business. Students will learn about financial statements for various forms of
business ownership and how those statements are interpreted in making business decisions. This course expands
students' knowledge of sources of financing, further develops accounting methods for assets, and introduces accounting
for partnerships and corporations.

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Unit Unit Titles and Descriptions Time

The Accounting Cyle

Learn about GAAP and IFRS accounting principles and practices such as, matching principle,
conservatism principle, and realization principle. What role does CIACA play in setting and
1 regulating accounting principles? Analyze the importance of ethics in accounting and the impact 30 hours

ethical frauds has on accounting regulations. Get a refresh on how to record and report accounting
information using excel.

Accounting Practices for Assets

Learn how to record short term assets correctly such as accounts receivable and how to write-off
the balances that will not be received. Learn about different inventory methods such as: average
2 cost; first-in,first-out; last-in, first-out; and specific identification. Learn why companies might 32 hours

want to choose one method over the other. Learn how to record capital assets and amortize them
properly.

Partnership and Corporation

Learn the difference in preparing financial statements for a partnership and corporations. As well as
3 26 hours
learn how to make a Cash Flow statement.

Financial Analysis and Decision Making

Learn about the different methods of financing and compare the advantages and disadvantages of
each. We will learn about bond, notes payable, loans, common shares vs preferred shares, venture
4 34 hours
capital, government loans, and government grants. Learn how to properly read the financial reports
and interpret them to make decisions.

Final Assessment

Project
This project is worth 10% of the final grade. Students will complete a project simulating the 6 hours
accounting cycle for a service business.

Exam
2 hours
This is a proctored exam worth 20% of your final grade.

Total 110 hours

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Overall Curriculum Expectations: BAT4M

The Accounting Cycle

By the end of this course, students will:
• demonstrate an understanding of accounting principles and practices;
• demonstrate an understanding of the accounting cycle in a computerized environment for a service business and a
merchandising business;
• demonstrate an understanding of ethics and issues in accounting

Accounting Practices for Assets

By the end of this course, students will:
• demonstrate an understanding of accounting procedures for short-term assets;
• analyse accounting procedures for inventories;
• demonstrate an understanding of methods of accounting for capital assets.

Partnerships and Corporations

Overall Expectations By the end of this course, students will:
• demonstrate an understanding of accounting in partnerships;
• demonstrate an understanding of accounting in corporations.

Financial Analysis and Decision Making

By the end of this course, students will:
• compare methods of financing;
• explain and interpret a corporation’s annual report;
• use financial analysis techniques to analyse accounting data for decision-making purposes.

All course material is online, no textbook purchase required. Resources and references for course materials will be
provided on course webpage. Students are expected to watch and read all lecture videos and reading materials provided,
and complete relevant exercises at student's time of continence.

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Teaching / Learning Strategies

The purpose of this course is to introduce students to the advanced principles and procedures of financial accounting.

As in a conventional classroom, instructors employ a range of strategies for teaching a course:

• Students will develop skills to answer questions posed by the course and the teacher.
• Examples of connections and meaning in various contexts and opportunities to practice in the real world
applications
• Direct instruction and coaching on student work by the teacher

In addition, teachers and students have at their disposal a number of tools that are unique to electronic learning
environments:

• Electronic simulation activities

• Video presentations
• Discussion boards and email
• Assessments with real-time feedback
• Interactive activities that engage both the student and teacher in the subject
• Peer review and assessment
• Internet Instructional Videos

All course material is online, no textbook is required. Assignments are submitted electronically. Tests are completed
online at a time convenient for the student, and the course ends in a final exam which the student writes under the
supervision of a proctor approved by Toronto eLearning School at a predetermined time and place. The final mark and
report card are then forwarded to the student's home school.

Students must achieve the Ministry of Education learning expectations of a course and complete 110 hours of planned
learning activities, both online and offline, in order to earn a course credit. Students must keep a learning log throughout
their course which outlines the activities they have completed and their total learning hours. This log must be submitted
before the final exam can be written.

The chart below indicates some general examples of online and offline activities.

Online Learning Activities Offline Learning Activities

Watching instructional videos Reading materials for course
Watching additional resources videos Studying instructional material
Completing online timed assignments Practicing skills
Contributing to Forums Completing assignments
Uploading video presentations Completing essays
Communicating with instructor Preparing presentations
Participating in live conferences Reviewing for tests and exams
Practicing through online quizzes Researching topics on internet
Reviewing peer submissions
Assessing peer presentations
Completing online timed exam

Students are expected to access and participate actively in course work and course forums on a regular and frequent basis.
This interaction with other students is a major component of this course and there are minimum requirements for student
communication and contribution.
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Assessment and Evaluation

Toronto eLearning School's approach to assessment and evaluation is based on the Ontario Ministry of
Education's Growing Success 2010 document. Assessment is the process of gathering information that accurately reflects
how well a student is achieving the curriculum expectations in a subject or course.
The primary purpose of assessment is to improve student learning. Assessment for this purpose is seen as both
"assessment for learning" and "assessment as learning". As part of assessment for learning, teachers provide students with
descriptive feedback and coaching for improvement. Teachers engage in assessment as learning by helping all students
develop their capacity to be independent, autonomous learners who are able to set individual goals, monitor their own
progress, determine next steps, and reflect on their thinking and learning. Toronto eLearning School teachers use evidence
from a variety of sources in their assessment. These include formal and informal observations, discussions, conversations,
questioning, assignments, projects, portfolios, self-assessments, self-reflections, essays, and tests.

Assessment occurs concurrently and seamlessly with instruction. Our courses contain multiple opportunities for students
to obtain information about their progress and achievement, and to receive feedback that will help them improve their
learning. Students can monitor their own success through the tracking of learning goals and success criteria throughout all
courses.

Summative "assessment of learning" activities occur at or near the end of periods of learning. Evidence of student
achievement for evaluation is also collected over time from different sources, such as discussions, conversations and
observation of the development of the student's learning. Using multiple sources of evidence increases the reliability and
validity of this evaluation. The evaluations are expressed as a percentage based upon the levels of achievement.

Strategies for Assessment and Evaluation of Student Performance

Assessment as Learning Assessment for Learning Assessment of Learning

In all Units, students are expected to submit a Each Unit ends with an
In all Units students can complete an online practice
mid-unit assignment directly to the instructor. The assignment that is submitted
quiz on each lesson that tests their knowledge of
assignment provides a number of questions, directly to the instructor. A
fundamental facts and definitions. The quiz can be
problems, and activities balanced around the four grade is recorded based on the
retaken as many times as needed and only the highest
categories of the Achievement Chart: Knowledge and Learning Goals and Success
score is recorded. Students discover their areas of
Understanding, Thinking, Application, and Criteria for that Unit. Students
weakness and can take steps to improve on them. The
Communication. The instructor grades each may be asked to resubmit parts
student and instructor can then have a conversation on
assignment and provides descriptive feedback and the of the assignment, or a modified
how best to assist the student's learning.
student is asked to provide feedback on the feedback. assignment.
A Mid-Unit Assignment asks students to videotape
themselves presenting solutions to various problems,
At the end of each Unit, students
or results of research, and post them to the forum for Mid-Unit Video Presentation Assignments are used
complete an online test of the
review by the instructor and selected peers. These by the instructor as a form of diagnostic and formative
material. A grade is recorded
comments and observations can be used to help the assessment to help adjust instruction based on the
and the instructor can initiate a
student assess their own listening and communicating needs of the student. It is another way the instructor
conversation with the student if
skills, as well as their progress through the course. gathers evidence for evaluating student performance.
there are concerns.
Feedback from both the instructor and the student can
help the student advocate for their own learning.
Occasionally instructors ask a student to post a
Instructors communicate with their students through solution to a unique problem designed for that student
At the end of the course,
email or live chat sessions. Students can raise to the discussion forum, or to comment on the posting
students complete a final exam
concerns and reflect on their own personal goals and of another student. These activities become part of the
that covers all the material
learning during these one to one conversations with student's grade under the category "Online
studied in the course.
their instructors. Collaboration" and provide an opportunity for the
instructor to provide feedback to the student.

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Example of an Assessment Rubric for an Assignment in this Course

BAT4M Business Rubric

Expectations/Criteria Level 1 Level 2 Level 3 Level 4

Thinking/Inquiry (C2)

Questions 1 and 2 The student: The student: The student: The student:
Expectation: • evaluates assets, with • evaluates assets • evaluates assets, • evaluates assets,
Evaluate the financial limited effectiveness. with some with considerable with thorough
statements of a business. effectiveness. effectiveness. effectiveness.

At least 1 reason At least 2 reasons At least 3 reasons More than 3 reasons

Criterion: provided per provided per provided per provided per
Evaluate assets to determine paragraph paragraph paragraph paragraph
the dangers in dealing
with the company.

Question 3 The student: The student: The student:

Criterion: • produces and justifies • produces and • produces and The student:
a recommendation justifies a justifies a • produces and
Use facts from a balance that is limited recommendation recommendation justifies a
sheet to produce and justify in reason. that is somewhat that is considerably recommendation
a reasonable reasonable. reasonable. that is thoroughly
recommendation based on reasonable.
assets, liabilities and equity.

Communication (C3)

Expectation: The student: The student: The student: The student:

Explains practical financial • prepares a paragraph • prepares a • prepares a • prepares a
issues based on a company’s that paragraph that is paragraph that paragraph that is
Balance sheet. is limited in somewhat effective. is considerably thoroughly
effectiveness. effective. effective.
Criterion:
Prepares a Memo explaining >4 grammatical, 3 to 4 grammatical 1 to 2 grammatical 0 grammatical
the financial issues of spelling, or format spelling or format spelling or format spelling, or format
companies A and B in errors errors errors errors
proper grammatical
structure and format. Use
of business/accounting
terminology.

Growing Success articulates the vision the Ministry has for the purpose and structure of assessment and evaluation
techniques. There are seven fundamental principles that ensure best practices and procedures of assessment and
evaluation by Toronto eLearning School teachers. Assessment and evaluations:

1. are fair, transparent, and equitable for all students;

2. support all students, including those with special education needs, those who are learning the language of
instruction (English or French), and those who are First Nation, Metis, or Inuit;

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 3. are carefully planned to relate to the curriculum expectations and learning goals and, as much as possible, to the
interests, learning styles and preferences, needs, and experiences of all students;
4. are communicated clearly to students and parents at the beginning of the school year or course and at other
appropriate points throughout the school year or course;
5. are ongoing, varied in nature, and administered over a period of time to provide multiple opportunities for
students to demonstrate the full range of their learning;
6. provide ongoing descriptive feedback that is clear, specific, meaningful, and timely to support improved learning
and achievement
7. develop students' self-assessment skills to enable them to assess their own learning, set specific goals, and plan
next steps for their learning.

The Final Grade

The evaluation for this course is based on the student's achievement of curriculum expectations and the demonstrated
skills required for effective learning. The percentage grade represents the quality of the student's overall achievement of
the expectations for the course and reflects the corresponding level of achievement as described in the achievement chart
for the discipline. A credit is granted and recorded for this course if the student's grade is 50% or higher. The final grade
for this course will be determined as follows:

• 70% of the grade will be based upon evaluations conducted throughout the course. This portion of the grade will
reflect the student's most consistent level of achievement throughout the course, although special consideration
will be given to more recent evidence of achievement.
• 30% of the grade will be based on final assessment, which may be a final exam, a final project, or a combination
of both an exam and a project.

The general balance of weighting of the categories of the achievement chart throughout the course is

Knowledge and Understanding 25%

Thinking 25%
Communication 20%
Application 30%

The Report Card

Two official report cards are issued - midterm and final. Each report card will focus on two distinct but related aspects
of student achievement. First, the achievement of curriculum expectations is reported as a percentage grade.
Additionally, the course median is reported as a percentage. The teacher will also provide written comments concerning
the student's strengths, areas for improvement and next steps. Second, the learning skills are reported as a letter grade,
representing one of four levels of accomplishment. The report cards contain separate sections for the reporting of these
two aspects. The report card also indicates whether an OSSD credit has been earned.

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Achievement Chart: Overall

The purpose of the achievement chart is to:

1. provide a common framework that encompasses all curriculum expectations for all courses;
2. guide the development of high-quality assessment tasks and tools;
3. help teachers plan instruction for learning;
4. assist teachers in providing meaningful feedback to students;
5. provide various categories/criteria with which to assess and evaluate students' learning.

The achievement chart provides a reference point for all assessment practice and a framework within which achievement
will be assessed and evaluated.

1. The chart is organized into four broad criteria; Knowledge / Understanding, Thinking / Investigation,
Communication, and Application.
2. The achievement chart describes the levels of achievement of the curriculum expectations within each subset of
criteria.
3. The "descriptor" indicates the characteristic of performance, with respect to a particular criterion, on which
assessment or evaluation is focused.
4. A specific "qualifier" is used to define each of the four levels of achievement. It is used along with a descriptor to
produce a description of performance at a particular level.
5. The following table provides a summary description of achievement in each percentage grade range and
corresponding level of achievement:

A Summary Description of Achievement in Each Percentage Grade Range

and Corresponding Level of Achievement
Percentage
Achievement
Grade Summary Description
Level
Range
A very high to outstanding level of achievement. Achievement is above the
80-100% Level 4
provincial standard.
70-79% Level 3 A high level of achievement. Achievement is at the provincial standard.
A moderate level of achievement. Achievement is below, but approaching, the
60-69% Level 2
provincial standard.
A passable level of achievement. Achievement is below the provincial
50-59% Level 1
standard.
Insufficient achievement of curriculum expectations. A credit will not be
below 50% Level R
granted.

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 Achievement Chart - Business Studies, Grades 9–12

50-59% 60-69% 70-79% 80-100%

Categories
(Level 1) (Level 2) (Level 3) (Level 4)
Knowledge and Understanding - Subject-specific content acquired in each course (knowledge), and the comprehension of its meaning and
significance (understanding)
The student:
demonstrates demonstrates
Knowledge of content demonstrates limited demonstrates some
considerable thorough knowledge
(e.g., facts, terms, definitions, procedures) knowledge of content knowledge of content
knowledge of content of content
demonstrates
Understanding of content demonstrates
demonstrates limited demonstrates some thorough and
(e.g., concepts, principles, theories, considerable
understanding of understanding of insightful
relationships, methodologies and/or understanding of
content content understanding of
technologies) content
content

Thinking - The use of critical and creative thinking skills and/or processes

The student:
Use of planning skills
uses planning skills uses planning skills uses planning skills uses planning skills
(e.g., focusing research, gathering
with limited with moderate with considerable with a high degree of
information, selecting strategies,
effectiveness effectiveness effectiveness effectiveness
organizing a project)
Use of processing skills
(e.g., analysing, interpreting, assessing, uses processing skills uses processing skills uses processing skills uses processing skills
reasoning, generating ideas, evaluating, with limited with some with considerable with a high degree of
integrating, synthesizing, seeking a variety effectiveness effectiveness effectiveness effectiveness
of perspectives, forming conclusions)
Use of critical/creative thinking processes uses critical / creative uses critical / creative uses critical / creative uses critical / creative
(e.g., evaluation of business situations, thinking processes thinking processes thinking processes thinking processes
problem solving, decision making, with limited with some with considerable with a high degree of
detecting bias, research) effectiveness effectiveness effectiveness effectiveness

Communication - The conveying of meaning through various forms

The student:
Expression and organization of ideas and
information (e.g., clear expression, logical
expresses and expresses and
organization) in oral, visual, and written expresses and expresses and
organizes ideas and organizes ideas and
forms, including electronic forms (e.g., organizes ideas and organizes ideas and
information with information with a
presentations, charts, graphs, tables, maps, information with information with
considerable high degree of
models, web pages, spreadsheets, flyers, limited effectiveness some effectiveness
effectiveness effectiveness
financial statements, letters, memos,
reports)
Communication for different audiences communicates for communicates for
communicates for communicates for
(e.g., peers, business clients, company different audiences different audiences
different audiences different audiences
supervisor) and purposes (e.g., to inform, to and purposes with and purposes with a
and purposes with and purposes with
persuade) in oral, visual, and written forms, considerable high degree of
limited effectiveness some effectiveness
including electronic forms) effectiveness effectiveness
uses conventions, uses conventions,
uses conventions, uses conventions,
Use of conventions, vocabulary, and vocabulary, and vocabulary, and
vocabulary, and vocabulary, and
terminology of the discipline in oral, visual, terminology of the terminology of the
terminology of the terminology of the
and written forms, including electronic discipline with discipline with a high
discipline with discipline with some
forms considerable degree of
limited effectiveness effectiveness
effectiveness effectiveness

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Application - The use of knowledge and skills to make connections within and between various contexts
The student:
applies knowledge applies knowledge
Application of knowledge and skills (e.g., applies knowledge applies knowledge
and skills in familiar and skills in familiar
concepts, procedures, processes, use of and skills in familiar and skills in familiar
contexts with contexts with a high
technology and materials) in familiar contexts with limited contexts with some
considerable degree of
contexts effectiveness effectiveness
effectiveness effectiveness
transfers knowledge transfers knowledge
Transfer of knowledge and skills transfers knowledge transfers knowledge
and skills to new and skills to new
(e.g., choice of tools and software, ethical and skills to new and skills to new
contexts with contexts with a high
standards, concepts, procedures, contexts with limited contexts with some
considerable degree of
technologies) to new contexts effectiveness effectiveness
effectiveness effectiveness
Making connections within and between
makes connections makes connections
various contexts (e.g., connections between makes connections makes connections
within and between within and between
business studies and personal experiences, within and between within and between
various contexts with various contexts with
opportunities, social and global challenges various contexts with various contexts with
considerable a high degree of
and perspectives; crosscurricular and limited effectiveness some effectiveness
effectiveness effectiveness
multidisciplinary connections)

Note: A student whose achievement is below 50% at the end of a course will not obtain a credit for the course.

Resources required by students

• Access to BAT4M online course of study

• Access to a scanner or digital camera
• Access to a word-processing software
• Access to Google and various online resources
• Access to Youtube
• Microsoft Excel or substitute
• Access to QuickBooks Online Accountant Edition, available through registration

Reference Texts

This course is entirely online and does not require or rely on any textbook.

Program Planning Considerations

Teachers who are planning a program in this subject will make an effort to take into account considerations for
program planning that align with the Ontario Ministry of Education policy and initiatives in a number of important
areas

1. Education for students with special education needs

2. Environmental education
3. Equity and inclusive education
4. Financial literacy education
5. Ontario First Nations, Metis, and Inuit education
6. Role of information and communications technology
7. English language learners
8. Career education

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 9. Cooperative education and other workplace experiences
10. Health and safety

1. Education for Students with Special Education Needs:

Toronto eLearning School is committed to ensuring that all students are provided with the learning opportunities and
supports they require to gain the knowledge, skills, and confidence they need to succeed in a rapidly changing society.
The context of special education and the provision of special education programs and services for exceptional
students in Ontario are constantly evolving. Provisions included in the Canadian Charter of Rights and Freedoms and
the Ontario Human Rights Code have driven some of these changes. Others have resulted from the evolution and
sharing of best practices related to the teaching and assessment of students with special educational needs.

The provision of special education programs and services for students at Toronto eLearning School rests within a legal
framework The Education Act and the regulations related to it set out the legal responsibilities pertaining to special
education. They provide comprehensive procedures for the identification of exceptional pupils, for the placement of
those pupils in educational settings where the special education programs and services appropriate to their needs can
be delivered, and for the review of the identification of exceptional pupils and their placement.

Teachers will take into account the needs of exceptional students as set out in the students' Individual Education Plan.
The online courses offer a vast array of opportunities for students with special educations needs to acquire the
knowledge and skills required for our evolving society. Students who use alternative techniques for communication
may find a venue to

use these special skills in these courses. There are a number of technical and learning aids that can assist in meeting
the needs of exceptional students as set out in their Individual Education Plan. In the process of taking their online
course, students may use a personal amplification system, tela-typewriter (via Bell relay service), an oral or a
sign-language interpreter, a scribe, specialized computer programs, time extensions, ability to change font size, oral
readers, etc.

2. Environmental Education:

Environmental education teaches students about how the planet's physical and biological systems work, and how we
can create a more sustainable future. Good curriculum design allows environmental issues and topics to be woven in
and out of the online course content. This ensures that the student will have opportunities to acquire the knowledge,
skills, perspectives and practices needed to become an environmentally literate citizen. The online course should
provide opportunities for each student to address environmental issues in their home, in their local community, or
even at the global level.

3. Equity and Inclusive Education:

Toronto eLearning School is taking important steps to reduce discrimination and embrace diversity in our online
school in order to improve overall student achievement and reduce achievement gaps due to discrimination. The
Ontario Equity and Inclusive Education Strategy was launched in April 2009 and states that all members of the Toronto
eLearning School community are to be treated with respect and dignity. This strategy is helping Toronto eLearning
School educators better identify and remove discriminatory biases and systemic barriers to student achievement.
These barriers related to racism, sexism, homophobia and other forms of discrimination may prevent some students
from reaching their full potential. The strategy supports the Ministry's key education priorities of high student
achievement, reduced gaps in student achievement and increased accountability and public confidence in Ontario's
schools. Students, regardless of their background or personal circumstances, must be given every opportunity to reach
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their full potential. Research shows that when students feel welcomed and accepted in their school, they are more
likely to succeed academically. Toronto eLearning School desires to create a culture of high expectations where factors
such as race, age, gender, sexual orientation and socio-economic status do not prevent students from achieving
ambitious outcomes.

4. Financial Literacy Education:

Financial literacy may be defined as having the knowledge and skills needed to make responsible economic and
financial decisions with competence and confidence. Since making financial decisions has become an increasingly
complex task in the modern world, students need to have knowledge in various areas and a wide range of skills in
order to make informed decisions about financial matters. Students need to be aware of risks that accompany various
financial choices. They need to develop an understanding of world economic forces as well as ways in which they
themselves can respond to those influences and make informed choices. Toronto eLearning School considers it
essential that financial literacy be considered an important attribute of a well-educated population. In addition to
acquiring knowledge in such specific areas as saving, spending, borrowing, and investing, students need to develop
skills in problem solving, inquiry, decision making, critical thinking, and critical literacy related to financial and other
issues. The goal is to help students acquire the knowledge and skills that will enable them to understand and respond
to complex issues regarding their own personal finances and the finances of their families, as well as to develop an
understanding of local and global effects of world economic forces and the social, environmental, and ethical
implications of their own choices as consumers. The Ministry of Education and Toronto eLearning School are working
to embed financial literacy expectations and opportunities in all courses as appropriate, as part of the ongoing
curriculum review process.

5. Ontario First Nations, Metis, and Inuit Education:

First Nation, Metis, and Inuit students in Ontario will need to have the knowledge, skills, and confidence they need to
successfully complete their elementary and secondary education in order to pursue postsecondary education or
training and/or to enter the workforce. They will need to have the traditional and contemporary knowledge, skills, and
attitudes required to be socially contributive, politically active, and economically prosperous citizens of the world. All
students in Ontario will need to have knowledge and appreciation of contemporary and traditional First Nation, Metis,
and Inuit traditions, cultures, and perspectives. Toronto eLearning School and the Ministry of Education are
committed to First Nation, Metis, and Inuit student success. Toronto eLearning School teachers are committed to (1)
developing strategies that will increase the capacity of the education system to respond to the learning and cultural
needs of First Nation, Metis, and Inuit students; (2) providing quality programs, services, and resources to help create
learning opportunities for First Nation, Metis, and Inuit students that support improved academic achievement and
identity building; (3) providing a curriculum that facilitates learning about contemporary and traditional First Nation,
Metis, and Inuit cultures, histories, and perspectives among all students where possible; and (4) developing and
implementing strategies that facilitate increased participation by First Nation, Metis, and Inuit parents, students,
communities, and organizations in working to support the academic success of the student.

6. The Role of Information and Communications Technology in the Curriculum.

Information literacy is the ability to access, select, gather, critically evaluate, and create information. Communication
literacy refers to the ability to communicate information and to use the information obtained to solve problems and
make decisions. Information and communications technologies are utilized by all Toronto eLearning School students
when the situation is appropriate within their online course. As a result, students will develop transferable skills
through their experience with word processing, internet research, presentation software, and telecommunication
tools, as would be expected in any other course or any business environment.

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7. English Language Learners:

This Toronto eLearning School online course can provide a wide range of options to address the needs of ESL/ELD
students. This online course must be flexible in order to accommodate the needs of students who require instruction
in English as a second language or English literacy development. The Toronto eLearning School teacher considers it to
be their responsibility to help students develop their ability to use the English language properly. Appropriate
modifications to teaching, learning, and evaluation strategies in this course may be made in order to help students
gain proficiency in English, since students taking English as a second language at the secondary level have limited time
in which to develop this proficiency. This online course can provide a wide range of options to address the needs of
ESL/ELD students. Well written content will aid ESL students in mastering not only the content of this course, but as
well, the English language and all of its idiosyncrasies. Toronto eLearning School has created course content to enrich
the student's learning experience. In addition, since many occupations in Canada require employees with capabilities
in the English language, many students will learn English language skills which can contribute to their success in the
larger world.

8. Career Education:

As the online student progresses through their online course, their teacher is available to help the student prepare for
employment in a huge number of diverse areas. With the help of their teacher, students will learn to set and achieve
goals and will gain experience in making meaningful decisions concerning their career choices. The skills, knowledge
and creativity that students acquire through this online course are essential for a wide range of careers. Throughout
their secondary school education, students will learn about the educational and career opportunities that are
available to them; explore and evaluate a variety of those opportunities; relate what they learn in their courses to
potential careers in a variety of fields; and learn to make appropriate educational and career choices.

9. Cooperative Education and Other Workplace Experiences:

By applying the skills they have developed, students will readily connect their classroom learning to real-life activities
in the world in which they live. Cooperative education and other workplace experiences will broaden their knowledge
of employment opportunities in a wide range of fields. In addition, students will increase their understanding of
workplace practices and the nature of the employer-employee relationship. Toronto eLearning School teachers will try
to help students link to Ministry programs to ensure that students have information concerning programs and
opportunities.

10. Health and Safety:

The business studies program provides for exploration of a variety of concepts relating to health and safety in the
workplace. In planning learning activities to help students achieve the curriculum expectations, teachers need to
ensure that students have opportunities to consider health and safety issues. Health and safety issues must be
addressed when learning involves cooperative education and other workplace experiences. Teachers who provide
support for students in workplace learning placements need to assess placements for safety and ensure students
understand the importance of issues relating to health and safety in the workplace. Before taking part in workplace
learning experiences, students must acquire the knowledge and skills needed for safe participation. Students must
understand their rights to privacy and confidentiality as outlined in the Freedom of Information and Protection of
Privacy Act. They have the right to function in an environment free from abuse and harassment, and they need to be
aware of harassment and abuse issues in establishing boundaries for their own personal safety. They should be
informed about school and community resources and school policies and reporting procedures with respect to all
forms of abuse and harassment.

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