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The Societies of Management Accountants of Alberta, Manitoba,
New Brunswick, Newfoundland, Northwest Territories, Nova Scotia,
Ontario,
Prince Edward Island, Saskatchewan and the Yukon, Certified
Management Accountants Society of British Columbia, Ordre des
comptables en management accrdits du Qubec
Sample 2006
Entrance Examination
Part 2
Backgrounder The background information relating to the Part 2
case (Backgrounder) is provided to candidates in advance of the
Part 2 examination date. The Backgrounder contains information
about both the company and the industry involved in the case.
Candidates are expected to familiarize themselves with this
information in preparation for the strategic analysis that will be
required during Part 2 of the Entrance Examination.
Candidates should note that they will not be allowed to bring
any written material, including the advance copy of this
Backgrounder, into the examination centre. A new copy of this
Backgrounder, together with additional information about the
company, will be provided at the writing centre for Part 2 of the
Entrance Examination.
Candidates are reminded that no outside research on the industry
related to this case is required. Examination responses will be
evaluated on the basis of the industry information provided in the
Backgrounder and the question paper (Additional Information).
Copyright 2006 by The Society of Management Accountants of
Canada. All rights reserved. This material, in whole or in part,
may not be reproduced or transmitted without authorization.
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Sample CMA Entrance Examination Part 2
The Integrated Studies Society of Ontario (ISSO)
Backgrounder
Organizational History
Background
The Integrated Studies Society of Ontario (ISSO), incorporated
in 1990 as The Christian Integrated Studies Society (CISS), is a
charitable organization without share capital. It was the first
integrated studies society to be incorporated in Canada and its
initial mandate was as follows: To provide a system of education
for children that would facilitate integrated learning and the
development of all aspects of each child.
The fourteen founders of CISS consisted primarily of concerned
Christian educators and parents who were discouraged with the
general socio-ethical decline in the ethos of the public school
system. They felt that a legitimate educational alternative was
needed to provide parents with the option of sending their children
to a school based on Judeo-Christian social and ethical values. In
addition, the founders were committed to developing an educational
environment that would provide a pleasant and effective learning
experience for children.
The founders were the first members of the Society and made up
the first board of governors of CISS. Over time, membership
expanded. Anyone who served on the board of governors in the past
or present, anyone who was not a student or related to a student
but donated $25 or more to CISS in a given year, and anyone who
made a lifetime gift of $1,000 or more qualified for membership in
the Society. Every member in attendance at the annual general
meeting had a vote.
1990 - 1991
To address concerns regarding the general environment, the board
of governors set some guidelines for parental involvement in the
school. Among other things, parents were expected to volunteer a
measure of time to school needs and activities, support the school
philosophy in the home, and attend parent-teacher interviews and
parent information sessions.
With respect to the learning environment, the board investigated
all curricula then available. In the end, it was decided to
implement the Montessori Method (a specialized approach to
education see Exhibit 1) in the preschool classes and to convert to
an integrated studies curriculum (see Exhibit 2) being developed by
a not-for-profit organization in British Columbia for the
elementary grades. At that time, development of only the grade one
curriculum had been completed. However, the board felt that this
provided sufficient lead time since it was unlikely that elementary
school operations would commence before 1996, at the earliest. If
curriculum development did not progress as anticipated, the
fallback position was to continue with the Montessori Method in the
elementary grades.
1992 - 1997
In September 1992, CISS started its first school in Lotha,
Ontario, a city of medium size near the Ontario-Quebec border.
Lotha Montessori School, as it was named originally, consisted of
one preschool Montessori class (Casa level) of eight children and
was located in a rented public school classroom.
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Over the next few years, the school established a solid
reputation as a Montessori preschool and moved almost every summer
to accommodate growth. In 1996, Lotha Montessori School was able to
lease the main floor of a public school declared surplus by the
Lotha Public School Board in the west end of Lotha (hereinafter
referred to as the West school). The board of CISS decided to
introduce grade one to the schools program in September 1997, and
committed itself to adding one grade per year so that a full
elementary school program (grades one through six) would be in
place by September 2002. CISS acquired the right to use the
integrated studies curriculum for grades one and two from the
British Columbia organization.
In September 1997, the Society opened a second Montessori
preschool facility in Sarwin, a district in the east end of Lotha.
This campus (hereinafter referred to as the Sarwin school), was
housed in a rented public school classroom and attracted 18
children for its first class.
At the same time, the board decided to remove the word Christian
from the name of the organization. This step was taken not because
any change in approach was planned but because the Society and its
schools, although based on Judeo-Christian ethics, did not provide
any sectarian theological instruction and did not intend to limit
enrolment on the basis of religious affiliation. In fact, many of
the children attending the schools came from other religious or
cultural backgrounds. Thus, although the term had described the
founders well, it was inaccurate with respect to the activities of
the Society itself. In addition, the misleading term might limit
the number of enrolment enquiries. Therefore, effective September
1997, the Society became The Integrated Studies Society of Ontario
(ISSO). The elementary school was named ISSO Elementary School
(IES) to avoid confusion with the Montessori preschool.
1998 - 1999
In early 1998, ISSO was able to lease a four-room facility in
Sarwin. This space was renovated with the help of many volunteers
and was ready for an expanded preschool program in September of
that year.
Also in 1998, ISSO was advised that the project to develop an
integrated studies curriculum for elementary grades had been
terminated by the British Columbia organization. Despite some
positive classroom experiences with the three grades of material
developed to date, interest in using the program did not seem to be
broadly based.
This was not good news for the board of ISSO who now had to
decide whether to continue with integrated studies or convert
wholly to the Montessori system. Although the Montessori approach
is excellent for independent learning, the board was committed
strongly to the integrated studies concept and still wanted an
elementary program of integrated modules that could parallel the
public school curriculum. At issue was the fact that ISSO would
have to develop its own curriculum, and this could prove to be too
costly to be practical.
Further investigation revealed that ISSO would be able to secure
a government grant to cover an estimated 75% of the cost of
developing the integrated studies curriculum through grade six. As
well, June Dupuis, the former head of the project in British
Columbia, expressed interest in continuing the curriculum
development process and a willingness to move to Lotha. Two ISSO
governors indicated that they would be able to lend the Society
some funds, if needed, on a medium-term basis. The decision was
made to continue using integrated studies modules and to start
internal curriculum development. The rights to the existing three
years of curriculum were acquired from the British Columbia
organization.
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Sample CMA Entrance Examination Part 2
At the end of the 1998-1999 school year, the other tenants of
the West school moved out, leaving ISSO free to take over the rest
of the building. That summer, June Dupuis, the former head of the
curriculum project, was hired to lead ISSOs curriculum development
and two researchers were hired to assist her. They were all located
in one of the recently acquired classrooms at the West school. The
government grant was confirmed and funding was obtained from the
two ISSO governors.
In September 1999, ISSO opened a French-language Montessori
preschool in Monbec, Quebec, a few kilometres east of Lotha. Since
education is a provincial area of responsibility, the new school
had to meet Quebecs requirements. Accordingly, the school was
independently registered in the name of the head directress,
Yolande Cimon, even though she reported to ISSOs board of
governors. Initially, ISSOs principal oversaw the operations of
both this school and the two Lotha schools.
Late in 1999, ISSO decided to acquire land and build a school in
Sarwin with a view to adding lower elementary classes (grades one
through three), one grade per year, beginning in September 2000. A
modular design was used for the buiding to allow for future
expansion, and preliminary drawings were obtained for the purpose
of adding a gymnasium, science classrooms, and shop classes as well
as additional classrooms at a future date.
2000 - 2003
The first module of the new Sarwin building was completed in
time for the 2000-2001 school year at a cost of approximately $3
million, including the land. A mortgage was acquired to cover part
of the cost of the new school.
Additional government grant funding was obtained for the
development of integrated studies curriculum. In 2002, ISSO began
to develop elementary level materials in French, using the English
curriculum as a base, and the English materials for the
intermediate grades (grades seven and eight).
In 2002, after due analysis, ISSO offered to purchase the
building that it had occupied for several years in the west end of
Lotha for $1.5 million. The offer was accepted and the transaction
required ISSO to borrow a portion of the purchase price. A combined
mortgage on the two Lotha properties was negotiated.
In anticipation of the opening of a grade one class at the
Monbec location in September 2003, ISSO arranged for a separate
society structure to be put in place: The Integrated Studies
Association of Quebec (ISAQ). This new organization, with its own
board of governors, acquired responsibility for the Monbec
preschool at the beginning of the 2002-2003 school year. A separate
management structure was created and ISSOs principal was relieved
of all responsibilities pertaining to the Monbec school.
From 2000 to 2003, ISSO provided assistance to educational
groups in Alberta and British Columbia that were interested in
incorporating integrated studies societies in those provinces. By
this time, ISSO had amassed a fair amount of practical information
with respect to the organizing of independent schools in Ontario,
Quebec, British Columbia, and Alberta.
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Sample CMA Entrance Examination Part 2
The Canadian Integrated Studies Association (CISA)
In 2003, the ISSO board of governors decided that new
arrangements were needed to deal with the increasing number of
integrated studies organizations springing up across the country.
ISSO had not yet been approached to provide materials, but its
board and staff members were spending a considerable amount of time
providing assistance to fledgling groups. Consequently, the board
of governors applied federally to incorporate a national
organization that, it hoped, would eventually become an umbrella
group for all Canadian independent schools focused on integrated
studies.
The Canadian Integrated Studies Association (CISA) was
incorporated under Part II of the Canada Corporations Act as a
corporation without share capital. Currently, the head office
address is that of ISSOs West school and the board of directors
consists of the principal of ISSOs schools together with the chair
and vice-chair of ISSOs board of governors.
Industry Background
It is commonly thought that independent schools represent an
intrusion on the public school system. However, this is the result
of a misunderstanding. It is an historical fact that independent
schools predate the introduction of public education.
The first independent schools were established to educate the
children of concerned parents at a time when public authorities had
not yet adopted the challenge of providing universal education.
Unfortunately, this meant that only those who could afford to pay
could obtain an education for their children, and some of those
parents did so with great difficulty. Thus, when independent
schools were first established in Canada over 200 hundred years
ago, they were few in number and limited in variety. They catered
to a very small segment of society and entrance criteria were
rigid.
Today there are over 1,500 independent schools across Canada.
Although some have restricted enrolment based on gender or
religious affiliation, a wide variety of schools in each province
is now accessible to a broad cross-section of society. Programs do
not cater solely to the academically elite. Various independent
schools offer specialized programs in areas such as university
preparation, French immersion and foreign languages, performing
arts, high-level athletics, environmental studies, computer
technology, business training, and special education for physically
challenged or gifted learners. In addition, tuition varies widely
and many schools with higher fees offer substantial financial
assistance programs. As a result, independent schools are now
affordable for families with a wide range of incomes, although
parents may need to rearrange their spending priorities.
In an independent school, children are educated within a
parent-controlled environment. The school may have a particular
academic emphasis, a special needs focus, a pedagogical philosophy
(e.g. Waldorf, Montessori, etc.), or a faith orientation that is
compatible with the value system of the parents. This type of
grassroots governance is essential to an independent school.
The word independent means that the school operates under a
different mandate than that of a government-operated public school.
An independent school is created when a group of citizens with
similar educational goals apply to a provincial Ministry of
Education for approval to operate a school. The school is
incorporated under the appropriate provincial legislation and, in
most jurisdictions, receives its authority to operate from the
Minister of Education.
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Sample CMA Entrance Examination Part 2
An independent school is run by a board of governors that is
chosen, by election in most cases, from among the membership of the
organizing society. This board is accountable to the membership and
to the incorporating authority for the operation of the school.
Often, the board creates subcommittees to assist in maintaining the
facility, overseeing finances and fundraising, supervising programs
and staff, and organizing other volunteer activities necessary to
the operation of the school.
Growth in the number of independent schools and their enrolment
figures has been significant, if not consistent, over the past 30
years or so. As an illustration, data for British Columbia is
provided in Exhibit 3. Of particular note is the increase in the
percentage of students attending independent schools over the same
period. Exhibit 4 provides historical data regarding the number of
Canadian school-age children in 1991, 1996, and 2001.
Since education is a provincial responsibility, there are
significant differences across Canada both in the funding of
independent schools and in the rules governing their operation.
Provincial funding varies from being substantial in the province of
Quebec, to significant in Alberta and British Columbia, to
non-existent in several provinces, including Ontario. Although it
would be reasonable to expect a greater enrolment in independent
schools where significant government tuition assistance is
available, there is no evidence to support this hypothesis. In
fact, enrolment in independent schools as a proportion of the total
school enrolment has grown more rapidly over the past decade in
Ontario, where no funding assistance is provided, than in British
Columbia and Alberta, where the provincial governments provided
partial funding.
ISSO Management Structure
The organizational structure of ISSO (see Exhibit 5) exists
primarily for the purpose of maintaining accountability. As CEO and
Principal, Myra Homes is responsible for operations and, as a rule,
is the only staff member that reports to the board of governors.
The board functions primarily as a support group for the principal,
who is also perceived to be the primary founder of the schools.
The board meets monthly, except during July and August, and more
often if a special need arises. Homes frequently asks the financial
administrator to attend board meetings at which major financial
discussions will occur, and June Dupuis when there is likely to be
a discussion regarding curriculum development. On rare occasions,
other staff members attend board meetings, but always at the
request of Homes.
The board of governors has several standing committees. At the
present time, the active committees are Finance, Human Resources,
Long-Range Planning, and Curriculum Development. In the past, when
needed, there has been an Education Committee, a Building
Committee, and a Fundraising Committee. These committees are made
up mainly of board members and the principal (ex officio). However,
the board can appoint other members to these committees as desired
and the Human Resources Committee includes a staff representative
from each school.
The Finance Committee meets monthly, during the week before the
board meeting. Financial control is exercised primarily through the
use of a budget and the treasurer presents a financial report at
each board meeting.
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Sample CMA Entrance Examination Part 2
Annual general meetings precede the regular November board
meetings and usually last about 30 minutes. ISSO members number
more than 100, but it is rare for anyone who is neither a current
governor nor an employee of ISSO to attend the annual meetings.
Board of Governors 2003
ISSOs bylaws require that there be no less than six and no more
than sixteen governors, and that at least two-thirds of these be
individuals at arms length from (i.e. unrelated to) any child in
the school. Governors are elected for three-year terms and can
serve a maximum of six consecutive years, or nine consecutive years
if at least one year is served as Chair. ISSO currently operates
with ten board members, three of whom are parents.
Currently, Sylvie Riel is Chair of the Board. She has served
three years as a governor and was elected Vice-Chair in 2002 and
Chair in 2003. Riel is a retired social worker who is bilingual and
holds a B.A. in psychology and an M.S.W. degree. She is 61 years
old and is very enthusiastic about the development of integrated
studies.
Mark Pillar, Vice-Chair, is an engineer. He was one of the
original governors and, in 1996,was Chair of the Board. He served
for six years, resigned to make room on the board for new members,
and recently was re-elected. Pillar has seen ISSO operations grow
from a single preschool class of eight students to the current size
of more than six hundred students, exceeding his original
expectations. He returned to the board to help realize the Societys
original vision of establishing an integrated studies program from
kindergarten to grade twelve. He is 62 years old.
Peter Chow, 48 years old, is Secretary of the Board and a
practising lawyer. He has served on the board for eight years, two
of which as Chair, and has provided some very helpful legal advice.
The 2003-2004 school year will be Chows last as a governor, because
he will have served for the maximum time allowed (nine consecutive
years).
Daphne Mays, Treasurer, is 74 years old. She was the volunteer
bookkeeper for the first several years of ISSOs existence. Mays has
a banking background and is a strong supporter of the Society.
However, because her health has not been very good lately, she is
planning to retire from the board next spring.
Paul Brooks is an economist employed by the Canadian government.
Brooks is 50 years old and supports the concept of public
education. However, he was eager to assess the effectiveness of
ISSOs integrated studies curriculum in comparison with that of the
single-subject approach used in the public system. He is now a
solid supporter of the integrated studies concept and would like to
see it widely applied in public education. He is in his third year
of service as a member of the board.
Chris Charlebois is a certified high school teacher employed by
the Lotha Public School Board as an academic counsellor. She is
married, 43 years old, and the mother of three teenagers.
Charlebois is a recent addition to the board of governors and has a
particular interest in the way in which the integrated studies
approach could help certain types of academically challenged
students.
Louise Dollar, 28 years old, is an assistant prosecutor in the
county court system. She joined the board only recently. A licensed
attorney, she was recruited by Chow as his eventual replacement.
Dollar also holds a masters degree in education and, being the
product of both a
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Sample CMA Entrance Examination Part 2
Montessori preschool and a private grade and high school, is
interested in ISSOs educational objectives.
Wendy Hill, together with her husband, George Young, has three
children in the West school. Hill, who has an M.B.A, is a federal
civil servant who works in the human resources field and has
previous experience in marketing. She has served two years on the
board and is 37 years old.
Tony Sofa , 32 years old, has a son attending the Sarwin school.
Sofa is a successful software consultant and holds postgraduate
degrees in computer science and business. He is in his second year
as a governor and has been immensely helpful in updating the
schools to the age of wireless communication.
Lily Yu is the mother of two children in the West school. She
and her husband, Ken, have been very active in the parents
association there. At one time, Yu was a member of the parent
fundraising committee. She is on a leave of absence from Lotha
University, where she is a professor in the School of Journalism.
Yu is 36 years old and is in her fourth year of service on the
board.
Management Team - 2003
Myra Homes, CEO and Principal, is 61 years old. She was one of
the founders of the Society and originally filled the role of
principal as a volunteer. Homes is a qualified public school
teacher and holds both a bachelors and a masters degree in
education. Although she has had no formal Montessori training, she
was the president of a Montessori school (toddler to grade twelve)
in Lotha prior to becoming involved with the Society. She is also a
talented pianist, a skill that has been useful in fulfilling her
role as Principal.
Reporting to Homes are June Dupuis, Manager, Curriculum
Development; Maria Rizzo, Executive Assistant to the Principal; and
Gordon Ray, Financial Administrator. Reporting to Rizzo are Sonia
Jack, Office Administrator, and Isabel Boucher, Sarwin School
Administrator.
Rizzo, 52 years old, is very organized, competent, and respected
by both teachers and other administrators. She has 24 years of
business experience, was recommended highly, and has been at ISSO
for four years. As Homes assistant, Rizzo deals not only with Jack
and Boucher but also with the building superintendents and kitchen
employees at both schools. In addition, she provides support for
the various board committees. Sometimes, in her efforts to be
efficient, she is a little curt with telephone callers.
Occasionally, this has resulted in prospective parents receiving a
poor first impression.
Gordon Ray is 68 years old and currently has two grandchildren
attending the West school. It was through his background in banking
that he came to know Daphne Mays, the treasurer of the board. Ray
took early retirement and volunteered to help ISSO by assuming the
accounting duties when Mays decided the work had become too much
for her. As the job grew from one day per week to three days per
week, ISSO began to pay Ray a small salary.
Sonia Jack is 48 years old and lives within walking distance of
the West school. Seven years ago, she was hired on a part-time
basis, on the recommendation of a former ISSO governor, to help
with telephone calls and paperwork. Her job has expanded along with
the school so that, now, she also looks after purchasing,
insurance, and internal communications. In addition, she provides
support to parent committees.
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Sample CMA Entrance Examination Part 2
Isabel Boucher, 34 years old, is a recent addition to the
management team. After spending some time caring for her two young
children at home, she is now returning to the workforce. She has a
college certificate in office administration and previously worked
in the office of a public high school. Boucher works from 9:00 a.m.
until 2:00 p.m., Monday, Tuesday, Thursday, and Friday, and appears
to be very much appreciated by the staff at the Sarwin campus.
Staff
Staffing at ISSO for the 2002-2003 school year is summarized in
Table 1 below. Exhibit 6 provides a breakdown of the teaching staff
by school and grade, as well as enrolment statistics.
Table 1 Staffing for 2002-2003
Functional Area Number of Staff Principal 1 Office personnel 4
Kitchen 3 Facilities maintenance 3 Curriculum development 3
Teachers and assistants (equivalent full-time) 54
Total 68 At both schools, there has been little staff turnover.
The vast majority of teachers stay at ISSO because they enjoy using
the integrated instruction modules and value the general sense of
community. The teachers are also well-liked by the parents and
children. Occasionally, ISSO has difficulty finding enough teachers
to keep pace with its growth.
ISSO also hires part-time employees for its supplementary
daycare program. This service is provided at a modest extra cost
for those parents who wish to use it. These part-time staff members
are paid by the hour and are not eligible for employee
benefits.
Operations
Overview
Both ISSO schools offer a supplementary daycare program,
licensed by the municipality. Under the terms of the licence, the
staffing requirement is determined by the number of children
present at any given time. Since ISSO permits parents to take
advantage of the daycare program on a day-at-a-time basis, with one
weeks notice, the number of needed daycare staff fluctuates from
day to day.
Montessori preschool classes (toddler to age five) are offered
at both schools. Generally, the classrooms follow the recommended
Montessori model as closely as is practical. Classes are made up of
24 children aged three to five, each classroom has a directress and
an assistant directress, and approved Montessori equipment is used.
The specially designed equipment is quite expensive, costing about
$10,000 per Montessori classroom, and must be ordered from Europe
with substantial lead time. However, the equipment is fairly
rugged, made to withstand child usage, and has a useful life of at
least ten years, subject to loss and damage.
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At the grade school level, ISSO has tried to carry forward some
of the Montessori concepts but uses its own integrated studies
curriculum. Thus, lower elementary classrooms contain children aged
6 to 8, and upper elementary classrooms contain children aged 9 to
11. A strict limit of 24 children is not imposed but an attempt is
made to use this as an optimum class size. There are not always two
teachers present in each classroom, although ISSOs staff-to-student
ratio is higher than that of public school boards. In terms of the
learning units in each integrated studies module, there is a
greater focus on specific grades than there is in Montessori
schools.
Physical education is a regular part of the program at both
schools. Although the Sarwin school does not have its own
gymnasium, arrangements have been made to ensure that the children
are able to benefit from a sound physical education program.
As of the 2002-2003 school year, the West school offers grades
one to six and the Sarwin school offers grades one to three (see
Exhibit 6). However, the board has approved the introduction of
grades seven and eight at the West school in September of 2003 and
2004, respectively, and grades four to six at the Sarwin school,
one grade per year, beginning in September 2003.
Administration
Myra Homes is a person of significant presence and, having
worked at ISSO from the beginning, she knows nearly all of the
children and parents in both schools. Typically, Homes spends
Wednesdays at the Sarwin school and the rest of the week at the
West school. She tends to start her days early and can be found
meeting and greeting children and parents before school starts in
the mornings.
As the Sarwin school became larger, some parents grew concerned
about the lack of a regular administrative presence at their school
even though one of the more senior teachers was identified as the
person in charge in the absence of the principal. As a result, the
position now filled by Isabel Boucher was created.
Public Relations
Promotion of the schools occurs mainly by word of mouth and ISSO
has not found it necessary to rely on third-party advertising to
any great extent. The Sarwin school has managed to grow steadily
since it was opened and, historically, there has been a significant
waiting list for the West school. Nevertheless, waiting lists
cannot be used to predict future enrolment with any accuracy
because many parents place their childrens names on several
lists.
Within both school communities, Myra Homes is responsible for
keeping teachers and parents informed of happenings at the board
and management levels. The school uses a quarterly bulletin for
internal communications.
Financial Information
Financial statements for the years 2001-2002 and 2002-2003 can
be found in Exhibit 7.
Accounting Policies
ISSO uses a restricted fund approach to financial reporting.
There are three funds: the general fund, the capital fund, and the
scholarship fund. Fees for service are attributed to the
general
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fund, whereas specifically-designated revenues are attributed to
either the capital or the scholarship fund. Prior to 2003, all
fundraising revenues have been credited to the capital fund.
Transfers have been made from the general fund to both the
scholarship and the capital funds. All inter-fund transfers must be
approved by the board.
Tuition fees received in advance are set up as deferred revenues
and invested in marketable securities and other short-term
investments. The significant amount of fees paid in advance results
in a substantial balance in the current investment account. The
deferred revenues are transferred to revenue as they are earned,
over the ten-month school year.
Accounts receivable consist primarily of the recoverable part of
advances provided to staff for professional development. In
addition, a small amount of accounts receivable represent tuition
fees in arrears.
Auditors
Since incorporation, ISSO has been audited annually by the same
firm of licensed public accountants. Initially, the audit was
conducted at no charge. As the school grew and its finances became
more complex, ISSO began to pay the auditors an honoraria, and
eventually retained them on a fee basis.
Since ISSO is a charitable organization, it receives some income
in the form of donations, which are not susceptible to audit
verification. Therefore, as with most charitable organizations,
ISSO receives an audit report that is qualified. In all other
respects, ISSO has always received a problem-free audit report.
Budgeting
ISSO operates on a tight budget, which is based on the academic
year. Each fall, a preliminary budget for the succeeding school
year is prepared by the principal, with the assistance of the
financial administrator. It is then revised by the Finance
Committee and presented to the board for the first time in the
December prior to the school year covered by the budget. The
following June, after pre-enrolment figures are available, an
updated version is prepared and presented in the same series of
steps. The final version, based on the actual enrolment in
September, is approved by the board in December of the school year
covered by the budget.
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Exhibit 1
The Montessori Method of Education and Learning
"I have studied the child. I have taken what the child has given
me and expressed it and that is what is called the Montessori
method." - Maria Montessori
The Montessori approach offers a broad vision of education as an
aid to life and, as such, is designed to help children with their
task of inner development as they grow from childhood to maturity.
This approach succeeds because it draws its principles from the
natural development of the child.
The children's innate passion for learning is encouraged by
giving them opportunities to engage in spontaneous, purposeful
activities under the guidance of a trained adult. Through their
work, children develop skill in concentration and joyful
self-discipline. Within this ordered framework, each child
progresses at his/her own pace, according to the capabilities of
the child. Throughout the growth process, Montessori practice
changes in scope and manner in order to embrace the childs changing
characteristics and interests.
The transformation from child to adult occurs in a series of
stages. From birth to age six, children rely on their senses for
learning, building their intellects by absorbing every aspect of
their environment, their language, and their culture. Children aged
6 to 12 develop their powers of abstraction and imagination, apply
their knowledge, make discoveries and thereby expand their worlds
further. Between the ages of 12 and 18, children seek to understand
their roles in society and the opportunities available to them. As
young adults, aged 18 to 24, they become more specialized in their
learning processes as each seeks a niche from which to contribute
to society.
So that children can be free to respond to their natural
tendency to work, the prepared environment of a Montessori
classroom is designed to provide the essential components for
optimal development: the children, the teacher, and the physical
surroundings, including the specially designed Montessori
educational materials. Montessori classrooms typically exhibit the
following characteristics:
beauty, order, reality, simplicity, and accessibility; freedom
to work and move around within suitable guidelines, which enables
the child to act
as part of a social group;
specially designed materials that help children explore their
world and enable them to develop essential cognitive skills;
and
mixed age groups (e.g. three- to six-year-olds, six- to
nine-year-olds, etc.), which encourages each child to develop at
his/her own pace, both socially and intellectually.
There are prepared environments at each successive developmental
stage. This system allows children to take responsibility for their
own education, and gives them the opportunity to become human
beings able to function both independently and
interdependently.
CMA Canada 11
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Sample CMA Entrance Examination Part 2
Exhibit 1 (contd)
The Montessori materials, designed by Maria Montessori and her
son, Mario, were the outcome of years of observation and
experience. For example, early observations indicated that younger
children were attracted intensely to sensory development devices.
Children used these materials spontaneously, independently,
repeatedly, and with deep concentration. They emerged from this
spontaneous activity renewed and with a profound sense of inner
satisfaction. For such materials to be of optimum benefit, they
must be presented to the child at the appropriate stage in his/her
development by a trained Montessori teacher. The materials then
allow the child to engage in self-directed, purposeful activity.
The Montessori materials are beautiful and enticing, and are
displayed in an orderly and accessible way.
The role of a Montessori teacher is that of an observer whose
ultimate goal is to intervene less and less as the child develops.
The teacher creates an atmosphere of calm, order and joy in the
classroom, and is there to help and encourage children in all their
efforts, allowing them to develop self-confidence and inner
discipline. With the younger students at each level, the teacher is
more active, demonstrating the use of materials and presenting
activities based on an assessment of each child's requirements.
Knowing how to observe constructively and when, and how much, to
intervene is one of the most important skills the Montessori
teacher is expected to acquire during pre-qualification
training.
CMA Canada 12
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Sample CMA Entrance Examination Part 2
Exhibit 2
Integrated Studies Method of Education and Learning
The concept of integrated studies developed from the hypothesis
that young people learn best when they are actively engaged in
solving problems and applying new ideas to their own experiences.
In a school context, this approach can be implemented through the
use of integrated studies courses, modules, or units. (Usually, a
unit refers to a self-contained educational package; a module is
also a self-contained educational package but could be made up of
several units; and a course consists of one or more modules or
units and addresses a specific academic requirement.) These
segments of curriculum can combine several or all of the
disciplines of history, geography, science, computer science,
mathematics, English, other languages, and the arts. By bridging
disciplines, integrated studies courses, modules, or units inspire
students to seek new connections and generate original ideas.
The integrated studies movement began in the 1980's under the
guidance and creative stewardship of the Washington Center for the
Improvement of Undergraduate Education at The Evergreen State
College. At that time, North Seattle and Seattle Central Community
Colleges were among the first colleges in the state to develop
interdisciplinary courses. In 1997, when the Associate of Arts
degree was revised, the community college faculty within the
Seattle area voted to make integrated studies one of the special
requirements for completing the degree. The rationale for this
decision was that the collaborative integrated studies model
provided students, and faculty, with an opportunity to be more
engaged in active learning, and thus have more intellectual and
social interaction with each other. Discussion seminars often
provided an opportunity to explore complex questions, problems, and
issues too broad to be studied adequately within a single
discipline. As a result, students could develop an understanding of
the interdisciplinary nature of knowledge.
The development of integrated studies programs in North America
at the elementary and secondary school levels is very recent and
there is little or no historical body of knowledge. However, some
information can be found in the experiences of Dr. Pat Nowlan at a
high school in New Zealand. He felt that the old method of high
school studies was separated from the real world.
"We've all been through the school system. What we've
experienced is a compartmentalized or segmented curriculum, where
subjects are locked up in their little boxes with tight little
boundaries around them. So we learn mathematics, physics and
English separately. Seldom do we see the connection between
subjects. Yet it's by linking subjects together and seeing the
interconnections that we come to understand the real world better.
And that is basically what integration is all about: developing
ways of teachingand experiencingknowledge in a way that establishes
the interconnections in the minds of the students, and has them
actually using that knowledge to create new solutions." [Dr. Pat
Nowlan, The Learning Revolution, pg. 413]
CMA Canada 13
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Sample CMA Entrance Examination Part 2
Exhibit 2 (contd)
Dr. Nowlan introduced a pilot integrated studies program in
1986, combining biology, computer studies, English and geography.
During the pilot program, the students examination results were
compared against those of a similar group taking standard high
school courses and found that the academic performance of the
integrated studies group was much higher. The success of Dr.
Nowlans integrated high school program is featured prominently in a
very successful book, entitled The Learning Revolution, written in
the 1990s by Gordon Dryden and Jeannette Vos. This book also
features a study of SuperCamp, an academic summer camp for children
that is popular in California and focuses on an integrated
accelerated learning model.
CMA Canada 14
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Sample CMA Entrance Examination Part 2
Exhibit 3
Independent School Growth in British Columbia Selected
Statistics
School Year
Number of Independent
Schools Independent School
Enrolment1
Percentage of Total Provincial Enrolment1
1970-71 176 21,319 3.9 1976-77 152 23,318 4.2 1981-82 222 27,936
5.3 1986-87 301 34,242 6.6 1994-95 330 52,400 8.2 2000-01 346
59,743 8.9 2001-02 338 59,951 9.0 2002-03 337 62,601 9.5
1 enrolment of grade school and high school students (ages
5-18)
Exhibit 4
Grade School-Age Population (ages 5-13) by Province/Territory
(000s)
Year NL PEI NS NB QUE ON MB SK AB BC YT NWT NVT Canada
1991 81 18 112 94 844 1,235 143 145 362 406 4 6 5 3,455
1996 70 18 113 90 826 1,356 149 144 385 458 5 7 6 3,627
2001 57 17 107 85 837 1,445 150 136 390 460 4 7 7 3,702
CMA Canada 15
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Sample CMA Entrance Examination Part 2
Exhibit 5
Integrated Studies Society of Ontario (ISSO) Organizational
Chart As at June 30, 2003
Board of Governors
Executive Assistant
Maria Rizzo Teachers
Financial Administrator
Gordon Ray
Finance Committee
Human Resources Committee
CEO and Principal
Myra Homes
Curriculum Development Committee
Long-Range Planning
Committee
Line of Authority
Line of Consultation
Kitchen Staff
Facilities Maintenance
Staff
Sarwin School Administrator
Isabel Boucher
Office Administrator
Sonia Jack
June Dupuis
Manager, Curriculum Development
CMA Canada 16
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Sample CMA Entrance Examination Part 2
Exhibit 6
Integrated Studies Society of Ontario (ISSO) Enrolment in the
Main Program 2002-2003 School Year
West School
Number of Classes Number of Children
Number of Teachers/Assistants
Toddler (ages 18 months to 3 years) 2 33 4
Casa (ages 3 to 5 years) 7 168 16
Lower elementary (grades 1 to 3) 4 104 8*
Upper elementary (grades 4 to 6) 4 95 8*
Intermediate (grades 7 and 8), to be introduced in September
2003 and September 2004
- - -
Total 17 400 36
* Includes several part-time and full-time specialists that are
brought in to supplement the program and assist the regular
classroom instructors. Some of these specialists may not be limited
to a certain grade range and may also visit both schools.
Sarwin School
Number of Classes Number of Children
Number of Teachers/Assistants
Toddler (ages 18 months to 3 years) 1 12 2
Casa (ages 3 to 5 years) 5 120 10
Lower elementary (grades 1 to 3) 4 81 6
Upper elementary (grades 4 to 6), to be introduced beginning in
September 2003 - - -
Total 10 213 18
CMA Canada 17
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Sample CMA Entrance Examination Part 2
Exhibit 7
Integrated Studies Society of Ontario (ISSO) Condensed
Statements of Financial Position
As at June 30 ($000s)
2003
General Fund Capital Fund
ScholarshipFund
Total 2003
Total 2002
Cash $ 35 $ 83 $ 12 $ 130 $ 35 Investments 1,015 - 174 1,189
1,104 Accounts receivable 85 - - 85 88 Prepaid expenses 113 - - 113
100 1,248 83 186 1,517 1,327 Capital net - 5,930 - 5,930 6,059Total
assets $1,248 $6,013 $186 $7,447 $7,386 Accounts payable 403 - -
403 535 Inter-fund (receivable) payable (582) 587 (5) - - Deferred
revenues 1,502 - - 1,502 1,064 1,323 587 (5) 1,905 1,599Mortgage
payable - 2,820 - 2,820 3,038 Governors loans payable 225 - - 225
225 225 2,820 - 3,045 3,263Equity (300) 2,606 191 2,497 2,524Total
liabilities and equity $1,248 $6,013 $186 $7,447 $7,386
CMA Canada 18
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Sample CMA Entrance Examination Part 2
Exhibit 7 (contd)
Integrated Studies Society of Ontario (ISSO) Schedule of Fund
Operations For the Years Ended June 30
($000s)
2003
General
Fund Capital Fund
Scholarship Fund
Total 2003
Total 2002
Revenues: Donations $ 18 $ 52 $ 3 $ 73 $ 78 Fundraising - 55 5
60 69 Investment 16 - 9 25 81 Operations (62) - - (62) 43 (28) 107
17 96 271Expenses: Scholarships and bursaries 84 - 15 99 70 Other
11 13 - 24 23 95 13 15 123 93Net change for the year (123) 94 2
(27) 178 Opening balance (177) 2,512 189 2,524 2,346Ending balance
$(300) $2,606 $191 $2,497 $2,524
CMA Canada 19
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Sample CMA Entrance Examination Part 2
Exhibit 7 (contd)
Integrated Studies Society of Ontario (ISSO) Schedule of
Revenues and Expenses
For the Years Ended June 30 ($000s)
2003 West Sarwin Total 2002
Revenues: Operations $2,841 $1,535 $4,376 $4,048 Grants 250 -
250 250 3,091 1,535 4,626 4,298Expenses: Administration 71 18 89 82
Amortization 105 82 187 187 Facilities 216 225 441 384 Program
support 319 188 507 505 Salaries and benefits 2,514 950 3,464 3,097
3,225 1,463 4,688 4,255Income (loss) $ (134) $ 72 $ (62) $ 43
CMA Canada 20