34 - Sunday, November 24, 1985 - North Shore News

Business

Service
charges
may vary

From Page 31
may be made for every $200
that stays in your account
throughout the month.

At the North Shore
Community Credit Union, a
Current Account carries a
service charge of $5 per
month. The fee includes
having your cheques printed.
Current Account holders do
not have to pay a service
charge for traveller’s che-
ques, Canadian money
orders, utility bill payments,
or certified cheques.

The credit union also’ of-
fers a Business Chequing
Account, with a monthly
service charge of $4, plus 30
cents per debit. The account
offers interest.

The Royal Bank’s Current
Account involves a service
charge of 48 cents for each
cheque, deposit or pre-
authorized payment made.
One free entry is allowed for
every $200 credit balance
inaintained throughout the
month. When the account
balance falls below $1,000,
the minimum monthly ser-
vice charge is $5.

At the Toronto Dominion
Bank, « Current Account
involves a monthly service
charge of $1.50 for accounts
which have an average daily
credit balauce for the month
of less than $1,000. You will
then be charged an addi-
tional 50 cents per deposit or
cheque. One free transaction
is allowed for each $200
minimum monthly balance.

EARLY USERS of elec-
tronic equipment, accoun-
tants have only recently
formally adopted the com-
puter as part of the tools of
their trade,

When the electronic com-
puter was invented, its abili-
ty to ‘crunch numbers’ was
eagerly seized upon by pro-
fessional accountants. Jt can
take many hours of boring
labor to make all the calcu-

lations necessary in a com-
plex financial statement. The
computer does it quickly,
and often more accurately —
first time.

However, accounting is a
profession that is conser-
vative by nature and the
training that is needed to
qualify as a professional is
both detailed and very
classical in its approach, The
result is professionals who

Mark De-Lessulle

Specialty Baking the French Way

ast European faining, sels us apart fom the

rest. Trained in Belgium, France, Switzerland

pecially baking & pastries, made from Tlatural In-

gredients on ly.

njoy our Goissants, Danishes, Brioche, Cake,
White Chocolate Mousse, small specialty pasties,
french breads © much much more.

Open Mon. to Sal. 10:00 to 5:00
Special Orders Welcome including custom requests

La-Patisserie De-Lessalle

132 W. 16th St., N.V.

985-1106

have a very solid grounding
in all of the essentials that go
into accountancy and finan-
cial planning.

Certified General Ac-
counts program of education
is based on five levels of in-
struction, of which most
people take one level per
year. (Many students are

granted exemptions for
previous training and/or ex-
perience and thus enter at a
more advanced level).

Recently, the CGAs have
modified their program of
studies to include com-
puter-based learning.

Starting in the fall of
1987, students entering the

program at Level I] will be
required to have experience
using a microcomputer, and
the lessons that they com-
plete often will include exer-
cises on the equipment,

CGA-Canada is the first
professional accounting
association to make this
move.

Due to the

current labour dispute,
Pacific Western Airlines have placed an

embargo on all cargo items classified as
dangerous goods effective immediately.
Pacific Western recommends contacting
a freight forwarder for your international
freight requirements. We regret any
inconvenience and look forward to serv-
ing all of your cargo needs again in the
near future.

€ Pacific Western