Hoover City Schools Secondary Curriculum Document Career Technical Education,

Save this PDF as:
 WORD  PNG  TXT  JPG

Size: px
Start display at page:

Download "Hoover City Schools Secondary Curriculum Document Career Technical Education, 2009-2010"

Transcription

1 Links to Document Content: HCS Curriculum: Career Technology 9 Accounting Hoover City Schools Secondary Curriculum Document Career Technical Education, Basic Course Information Instructional Sequence Instructional Units / Learning Outcomes Alabama COS Correlation Additional Notes / Resources Basic Course Information: Course Title: Accounting Grade Level: 0 Accounting is a one-credit course designed to help students understand the basic principles of the accounting cycle using both manual and automated procedures. This course provides a comprehensive Course Description: introduction to basic financial accounting, including analyzing and recording business transactions, preparing and interpreting financial statements, demonstrating generally accepted accounting principles and performing banking and payroll activities. State COS Correlate: Accounting Calendar Type: Year Pre-requisite: None Co-requisite: None LEA Curriculum Authors: Madge Gregg and Jill Westerlund Instructional Content Sequence: Unit # Unit Titles st nine-weeks COS Standards Changes that Affect the Accounting Equation,, Accounting for a Proprietorship Organized as a Service Business,,, Analyzing Transactions and Recording Transactions,, Posting to General Ledger, Page of

2 HCS Curriculum: Career Technology 9 Accounting Unit # Unit Titles st nine-weeks COS Standards Cash Control Systems,,, 9, 0, Unit # Unit Titles nd nine-weeks COS Standards 6 Work Sheet for a Service Business, 6 7 Financial Statements for a Proprietorship, 6, 9, 8 Adjusting and Closing Entries,, 6 9 Automated Accounting Project for a Proprietorship,, 6, 8, 9,, Unit # Unit Titles rd nine-weeks COS Standards 0 Accounting for a Corporation organized as a Merchandising Business,, 8, Purchases, Cash Payments, Sales and Cash Receipts, 9, 0, Subsidiary Ledgers, 9 Payroll Records, Taxes and Reports 6, 9,,, Unit # Unit Titles th nine-weeks COS Standards Dividends and Work Sheet, 7, Adjusting and Closing Entries,, 6 6 Automated Accounting Project for a Corporation, 6, 8, 9 Instructional Units / Learning Outcomes: Unit - Changes that Affect the Accounting Equation Guiding Question: How is a proprietorship started and how does it affect the accounting equation? Suggested Resources to be used throughout course: Page of

3 HCS Curriculum: Career Technology 9 Accounting Century Accounting, 8E, Gilbertson, Lehman, Ross, Cengage Learning IRCD Teacher s Resource CD Automated Accounting Software Aplia On Line Working Papers Eddie Ortega D. J. Automated Simulation Zenith Global Imports Automated Simulation AICPA Teacher Materials Microsoft Excel Define accounting terms related to starting a service business organized as a proprietorship and to changes that affect the accounting equation related to starting a service business organized as a proprietorship and to changes that affect the accounting equation. Classify accounts as assets, liabilities, or owner s equity and demonstrate their relationships in the accounting equation. Analyze how transactions affect accounts in an accounting equation. Research career and entrepreneurial opportunities, responsibilities, educational requirements and credentialing related to the accounting profession. Intro Summary Report Unit - Accounting for a Proprietorship Organized as a Service Business Guiding Question: How does the business organization and type affect accounting procedures? Explain advantages and disadvantages of a proprietorship Intro Explain concept of business entity Intro Describe the distinguishing characteristics of a service business. Intro Explain how service businesses generate Intro Page of

4 HCS Curriculum: Career Technology 9 Accounting revenue. Analyze how transactions affect accounts in a services business accounting equation. 6 Research career and entrepreneurial opportunities, responsibilities, requirements Intro Summary Report related to service businesses. Unit - Analyzing Transactions and Recording Transactions Guiding Question: How does a financial transaction affect business accounts and how are they recorded? Define accounting terms related to analyzing transactions into debit and credit parts. Identify accounting practices related to analyzing transactions into debit and credit parts. Use T accounts to analyze transactions showing which accounts are debited or credited for each transaction. Analyze how transactions affect owner s equity accounts. Define accounting terms related to journalizing transactions. 6 related to journalizing transactions. 7 Record transactions to set up a business in a general journal. Completed General Journal Unit - Posting to General Ledger Guiding Question: What is the relationship between the general journal and individual ledger accounts and what is the purpose of general ledger accounts in business decision making? Define accounting terms related to posting from a general journal to a general ledger. related to posting from a general journal to a general Page of

5 HCS Curriculum: Career Technology 9 Accounting ledger. Prepare a chart of accounts for a service business organized as a proprietorship. Chart of Accounts Post amounts from a general journal to a general ledger. and General Ledgers Prove cash and journalize correcting entries. Completed General Journal Prove the Accounting Equation Unit - Cash Control Systems Guiding Question: How does a proprietorship manage the cash account and banking systems? Suggested Resources: Guest speaker from a local commercial bank Define accounting terms related to cash control systems. related to using a checking account. Prepare documents related to using a checking Bank Reconciliation account. Check Stubs and Checks Journalize dishonored checks and electronic banking transactions. Establish and replenish a petty cash fund. Explain the difference between ethical and 6 unethical cash management in the accounting Intro Summary Report profession. Completed Journal Entries Unit 6- Work Sheet for a Service Business Guiding Question: How does a Work Sheet organize financial information for a business? Define accounting terms related to a work sheet for a service business organized as a proprietorship. related Page of

6 HCS Curriculum: Career Technology 9 Accounting to a work sheet for a service business organized as a proprietorship Plan adjustments for supplies and prepaid insurance. Complete a work sheet for a service business organized as a proprietorship. Completed Work Sheet Identify selected procedures for finding and correcting errors in accounting records. Unit 7- Financial Statements for a Proprietorship Guiding Question: How do financial statements provide information for business decision making? Define accounting terms related to financial statements for a service business organized as a proprietorship. related to preparation of an income statement for a service business organized as a proprietorship. Prepare an income statement for a service business organized as a proprietorship and analyze an income statement using component Income Statement percentages. Prepare a balance sheet for a service business organized as a proprietorship Balance Sheet Unit 8-Adjusting and Closing Entries Guiding Question: Why is it important to adjust and close entries in order to bring general ledger accounts up to date? Define accounting terms related to adjusting entries for a service business organized as a proprietorship. related to adjusting entries for a service business organized as a proprietorship. Page 6 of

7 HCS Curriculum: Career Technology 9 Accounting Record adjusting entries for a service business organized as a proprietorship. Record closing entries for a service business Adjusting and Closing organized as a proprietorship. Entries in General Journal Prepare a post-closing trial balance for a service business organized as a proprietorship. Post Closing Trial Balance Unit 9- Special Project for a Proprietorship Guiding Question: How does the complete accounting cycle operate and guide business practices for a service business organized as a proprietorship? Record transactions to set up a business in a general journal. General Journal Prepare documents related to using a Bank Reconciliation checking account. Check Stubs and Checks Prove cash and journalize correcting entries. Prove the Accounting Equation Post amounts from a general journal to a general ledger. Prepare a Work Sheet Completed Work Sheet 6 Prepare Financial Statements Complete d General Journal and General Ledgers Income Statement Balance Sheet Statement of Owner s Equity 7 Journalize and post adjusting and closing entries General Journal 8 Prepare Post Closing Trial Balance Post Closing Trial Balance 9 Demonstrate communication, leadership, teamwork and time management Unit 0- Accounting for a Corporation organized as a Merchandising Business Guiding Question: How does a merchandise business organized as a corporation affect accounting procedures? Explain advantages and disadvantage of a corporation Intro Explain concept of stock ownership and how Intro Page 7 of

8 HCS Curriculum: Career Technology 9 Accounting corporations distribute revenue. Describe the distinguishing characteristics of a merchandise business. Intro Define accounting terms related to purchases for a merchandising business. related to purchases for a merchandising business. 6 Identify the special journals used for a merchandising business. 7 Explain the organization of the chart of accounts for a merchandising business Chart of Accounts organized as a corporation. 8 Research career opportunities, responsibilities, educational requirements and credentialing related to corporate Intro Summary Report accounting positions. Unit - Purchases, Cash Payments, Sales and Cash Receipts Guiding Question: How does a service business manage cash, sales and payments? Define accounting terms related to purchases and cash payments for a merchandising business. related to purchases and cash payments for a merchandising business. Journalize purchases of merchandise using a purchases journal and cash payments and cash discounts using a cash payments journal. Completed Purchases Journal; Cash Payments Journal Prepare a petty cash report and journalize the reimbursement of petty cash fund. Total, prove and rule a cash payments journal and start a new cash payments journal page. Page 8 of 6 Journalize purchases returns and allowances and other transactions using a general journal. 7 Define accounting terms related to sales and Completed Petty Cash Report; General Journal Completed Cash Payments Journal; Prove the Accounting Equation Completed General Journal

9 HCS Curriculum: Career Technology 9 Accounting cash receipts for a merchandising business. 8 related to sales and cash receipts for a merchandising business. 9 Journalize sales on account using a sales journal. Completed Sales Journal 0 Journalize cash receipts using a cash receipts Completed Cash Receipts journal. Journal Record sales returns and allowances using a general journal Completed General Journal Unit - Subsidiary Ledgers Guiding Question: What is the relationship between the general journal and subsidiary ledgers and how are journals used in business decision making? Define accounting terms related to posting to ledgers. Identify accounting practices related to posting to ledgers. Post separate items from a purchases, cash Completed Schedule of payments and general journal to an accounts Accounts Payable payable ledger. 6 7 Post separate items from a sales, cash receipts and general journal to an accounts receivable ledger. Post separate items from a cash payments and general journal to a general ledger. Post special journal column totals to a general ledger. Journalize and post correcting entries affecting customer accounts. Completed Schedule of Accounts Receivable General Ledger General Ledger Ledger accounts Unit - Payroll Records, Taxes and Reports Page 9 of

10 HCS Curriculum: Career Technology 9 Accounting Guiding Question: How does a service business manage payroll and taxes and how do financial statements guide decision making? Define accounting terms related to payroll records. Identify accounting practices related to payroll records. Complete a payroll time card. Completed time card Calculate payroll taxes. Complete a payroll register and an employee earnings record. 6 Prepare payroll checks. Completed checks 7 Define accounting terms related to payroll accounting, taxes and reports. 8 relate to payroll accounting, taxes and reports. Completed payroll register Completed earnings record Analyze payroll transactions and record a Payroll Register 9 payroll. General Journal 0 Record employer payroll taxes. General Journal Prepare selected payroll tax reports. Pay and record withholding and payroll taxes. Explain the difference between ethical and unethical payroll decisions in the accounting profession. Intro Form 9; W- Transmittal of Income and Tax Statements Form 809-B Cash Payments Journal General Journal Summary Report Unit - Dividends, Work Sheet and Financial Statements Guiding Question: How are profits distributed in a corporation and how is a work sheet used in preparation for financial statements? Define accounting terms related to distributing dividends and preparing a work sheet for a merchandising business. relate to distributing dividends and preparing Page 0 of

11 HCS Curriculum: Career Technology 9 Accounting a work sheet for a merchandising business. Journalize the declaration and payment of a General Journal dividend. Cash Payments Journal Begin a work sheet for a merchandising business. 8-Column Work Sheet Plan work sheet adjustments for merchandise inventory, supplies, prepaid expenses, 8-Column Work Sheet uncollectible accounts and depreciation. 6 Calculate federal income tax and plan the work sheet adjustment for federal income tax. 7 Complete a work sheet for a merchandising business. Define accounting terms related to financial 8 statements for a merchandising business organized as a corporation 9 0 related to financial statements for a merchandising business organized as a corporation. Prepare and analyze (using component percentages and financial rations) an income statement for a merchandising business organized as a corporation. Prepare a statement of stockholders equity for a merchandising business organized as a corporation. Prepare a balance sheet for a merchandising business organized as a corporation Completed 8-Column Work Sheet Completed Income Statement Statement of Stockholders Equity Completed Balance Sheet Unit - Adjusting and Closing Entries Guiding Question: Why is it important to adjust and close accounts in order to bring general ledger accounts up to date and complete the accounting cycle? related to adjusting and closing entries for a merchandising business organized as a corporation. Page of

12 HCS Curriculum: Career Technology 9 Accounting Record adjusting entries. General Journal Record closing entries for income statement accounts. General Journal Record closing entry for dividends. General Journal Prepare a post-closing trial balance. Completed General Ledger; Post-Closing Trial Balance Unit 6- Automated Accounting Project for a Corporation Guiding Question: How does the complete accounting cycle operate and guide business practices for a corporation organized as a service business? Suggested Resources: Zenith Global Imports Automated Accounting Simulation Record transactions in special journals from source documents. Post items to be posted individually to a general ledger and subsidiary ledgers. Record a payroll, update employee earnings and journalize and post payroll. Prepare a schedule of accounts receivable and schedule of accounts payable. Page of Cash Payments Journal Cash Receipts Journal Purchases Journal Sales Journal General Journal General Ledger Payroll Register; Employee Earnings Record; General Journal Completed Schedule of Accounts Receivable; Completed Schedule of Accounts Payable Prepare a trial balance 8-Column Work Sheet 6 Plan adjustments and complete a work sheet 7 Prepare financial Statements 8 Journalize and post adjusting and closing entries 9 Prepare a post-closing trial balance. 0 Utilize research to analyze current accounting practices related to service, manufacturing and merchandising businesses Intro Completed 8-Column Work Sheet Completed Income Statement; Completed Balance Sheet Completed General Journal Completed Post-Closing Trial Balance Summary Report

13 HCS Curriculum: Career Technology 9 Accounting Demonstrate communication, leadership, teamwork and time management Alabama Course of Study Correlation: Career Technical Education COS Title Accounting Bulletin 008 # COS Standards HCS Unit- Objective Use technologies needed to perform job functions in the field of accounting..,., 6. Determine career and entrepreneurial opportunities, responsibilities, and.,.6, educational and credentialing requirements related to accounting 0.8 professions. Differentiate among sole proprietorship, partnership, and corporation accounting operations as they relate to service and merchandising businesses. Apply steps of the accounting cycle for service and merchandising businesses using manual and electronic methods..-, , 6.-9 Analyze the accounting equation for the purpose of relating it to the accounting cycle Interpret data from a variety of financial statements, including verifying 7.-, data for business reports and creating charts and graphs for accurate.0- reporting. 7 Explain accounting functions of fixed assets and depreciation.. 8 Utilize research results to analyze current accounting practices as they relate to service, manufacturing, and merchandising businesses Distinguish between ethical and unethical business decisions in the.6, accounting profession.. 0 Apply banking and cash control functions to checks, deposits, reconciliation, petty cash, online and electronic banking, and related.- journal entries. Apply payroll functions to employee and employer records..- Demonstrate correct procedures for completing federal, state, and local.0-, income tax form..6 Interpret generally accepted accounting principles (GAAP)..,.,., (though out course) Demonstrate skills in communication, leadership, and teamwork. 9.9, Applying problem-solving and critical-thinking skills to resolve 6. workplace conflict Page of

14 HCS Curriculum: Career Technology 9 Accounting Additional Notes / Resources: Each student should have the use of his or her own workstation Library resources should be utilized for COS Standards.,.6,.6, 0.8,. Guest speakers should be utilized throughout to expose students to different types of CPA roles in business Page of

Hoover City Schools Secondary Curriculum Document Career Technical Education, 2009-2010

Hoover City Schools Secondary Curriculum Document Career Technical Education, 2009-2010 Links to Document Content: HCS Curriculum: Career Technology 9 Hoover City Schools Secondary Curriculum Document Career Technical Education, 009-00 Basic Course Information Instructional Sequence Instructional

More information

CENTURY 21 ACCOUNTING, 8e General Journal Chapter Objectives

CENTURY 21 ACCOUNTING, 8e General Journal Chapter Objectives CENTURY 21 ACCOUNTING, 8e General Journal Chapter Objectives Chapter 1 Starting A Proprietorship: Changes that Affect the Accounting Equation After studying Chapter 1, you will be able to: 1. Define accounting

More information

YAVAPAI COLLEGE/PRESCOTT UNIFIED SCHOOL DISTRICT District Instructional Guide (DIG) Year-Long Semester Pacing Guide 2015/2016 School Year

YAVAPAI COLLEGE/PRESCOTT UNIFIED SCHOOL DISTRICT District Instructional Guide (DIG) Year-Long Semester Pacing Guide 2015/2016 School Year YAVAPAI COLLEGE/PRESCOTT UNIFIED SCHOOL DISTRICT District Instructional Guide (DIG) Year-Long Semester Pacing Guide 2015/2016 School Year School: Prescott High dual enrolled with Yavapai College Grade

More information

Century 21 Accounting, 8e General Journal Chapter Outlines

Century 21 Accounting, 8e General Journal Chapter Outlines Century 21 Accounting, 8e General Journal Chapter Outlines PART 1 Chapter 1 ACCOUNTING FOR A SERVICE BUSINESS ORGANIZED AS A PROPRIETORSHIP Starting A Proprietorship: Changes that Affect the Accounting

More information

MOUNTAIN VIEW SCHOOL DISTRICT

MOUNTAIN VIEW SCHOOL DISTRICT MOUNTAIN VIEW SCHOOL DISTRICT COMPUTERIZED ACCOUNTING I Curriculum Content Frameworks 0 Curriculum Content Frameworks COMPUTERIZED ACCOUNTING I Grade Levels: 0,, Course Code: 900 Prerequisite: Tech Prep

More information

Job Ready Assessment Blueprint. Accounting-Advanced. Test Code: 3900 / Version: 01

Job Ready Assessment Blueprint. Accounting-Advanced. Test Code: 3900 / Version: 01 Job Ready Assessment Blueprint Accounting-Advanced Test Code: 3900 / Version: 01 Measuring What Matters Specific Competencies and Skills Tested in this Assessment: Journalizing Journalize an opening entry

More information

COURSE GUIDELINE--Accounting

COURSE GUIDELINE--Accounting COURSE GUIDELINE--Accounting Grade: 9- (Elective Course, offered one semester at a time) SUBJECT: Accounting TEACHER: Reimer STANDARD QTR. RESOURCES STRATEGIES ASSESSMENTS. Define accounting and explain

More information

Accounting I/DMACC ACC 111

Accounting I/DMACC ACC 111 Accounting I/DMACC ACC 111 Accounting is the study of the accounting cycle for both a sole proprietorship and a partnership. The learner is expected to complete an accounting packet covering the whole

More information

FBLA: ACCOUNTING I. Competency: Journalizing

FBLA: ACCOUNTING I. Competency: Journalizing Competency: Journalizing 1. Prepare a multi-column journal for recording data. 2. Record transactions such as accounts receivables and accounts payables in appropriate journals. 3. Journalize or record

More information

JOB READY ASSESSMENT BLUEPRINT ACCOUNTING-BASIC - PILOT. Test Code: 4100 Version: 01

JOB READY ASSESSMENT BLUEPRINT ACCOUNTING-BASIC - PILOT. Test Code: 4100 Version: 01 JOB READY ASSESSMENT BLUEPRINT ACCOUNTING-BASIC - PILOT Test Code: 4100 Version: 01 Specific Competencies and Skills Tested in this Assessment: Journalizing Apply the accounting equation to journalize

More information

In the event of a tie, the score on the last ten questions will be used as a tie-breaker.

In the event of a tie, the score on the last ten questions will be used as a tie-breaker. NEW YORK STATE ASSOCIATION FUTURE BUSINESS LEADERS OF AMERICA SPRING DISTRICT MEETING ACCOUNTING II 2010 TEST DIRECTIONS 1. Complete the information requested on the answer sheet. PRINT your name on the

More information

COMPUTERIZED ACCOUNTING I Curriculum Content Frameworks

COMPUTERIZED ACCOUNTING I Curriculum Content Frameworks COMPUTERIZED ACCOUNTING I Curriculum Content Frameworks Please note: All assessment questions will be taken from the knowledge portion of these frameworks. Prepared by Loretta Burgess, Greenbrier High

More information

BUS 221 FINANCIAL ACCOUNTING

BUS 221 FINANCIAL ACCOUNTING BUS 221 FINANCIAL ACCOUNTING PRESENTED AND APPROVED: AUGUST 9, 2012 EFFECTIVE: FALL 2013-14 Prefix & Number BUS 221 Course Title: Financial Accounting Purpose of this submission: New X Change/Updated Retire

More information

Advanced Accounting. Chapter 4: Financial Reporting for a Departmentalized Business

Advanced Accounting. Chapter 4: Financial Reporting for a Departmentalized Business Advanced Accounting Chapter 4: Financial Reporting for a Departmentalized Business Financial statements are used to summarize financial info and then are used to evaluate the financial position and progress

More information

Hoover City Schools Secondary Curriculum Document Career Technical Education, 2009-2010

Hoover City Schools Secondary Curriculum Document Career Technical Education, 2009-2010 Links to Document Content: HCS Curriculum: Career Technology 9 Hoover City Schools Secondary Curriculum Document Career Technical Education, 009-00 Basic Course Information Instructional Sequence Instructional

More information

ACCOUNTING I. Course Overview. Instructors: Mrs. Truax

ACCOUNTING I. Course Overview. Instructors: Mrs. Truax ACCOUNTING I Course Overview Instructors: Mrs. Truax COURSE DESCRIPTION: This course develops accounting concepts and accounting procedures for both vocational and personal use. Recording journal information

More information

Financial Accounting. (Exam)

Financial Accounting. (Exam) Financial Accounting (Exam) Your AccountingCoach PRO membership includes lifetime access to all of our materials Take a quick tour by visiting wwwaccountingcoachcom/quicktour Table of Contents (click to

More information

Haddon Township High School Course Overview

Haddon Township High School Course Overview Haddon Township High School Course Overview Subject Area: Business Education Course Name: Accounting I Summary: This course is designed to enable students to learn how to set up and maintain financial

More information

Accounting 1, 2 COURSE OUTLINE

Accounting 1, 2 COURSE OUTLINE 1, 2 COURSE OUTLINE 1. Course Title: 1, 2 2. CBEDS Title: /computer accounting 3. CBEDS Number: 4600 4. Job Titles: Bill & Account Collectors Billing and Posting Clerks Bookkeeping, & Auditing Clerks Brokerage

More information

THE UNIVERSITY OF THE WEST INDIES, ST. AUGUSTINE FACULTY OF SOCIAL SCIENCES DEPARTMENT OF MANAGEMENT STUDIES

THE UNIVERSITY OF THE WEST INDIES, ST. AUGUSTINE FACULTY OF SOCIAL SCIENCES DEPARTMENT OF MANAGEMENT STUDIES THE UNIVERSITY OF THE WEST INDIES, ST. AUGUSTINE FACULTY OF SOCIAL SCIENCES DEPARTMENT OF MANAGEMENT STUDIES ACCT 1002 INTRODUCTIION TO FINANCIAL ACCOUNTING COURSE OUTLINE NO. OF CREDITS: 3 LEVEL: I PREREQUISITES:

More information

Job Ready Assessment Blueprint. Accounting-Basic. Test Code: 4000 / Version: 01. Copyright 2012. All Rights Reserved.

Job Ready Assessment Blueprint. Accounting-Basic. Test Code: 4000 / Version: 01. Copyright 2012. All Rights Reserved. Job Ready Assessment Blueprint Accounting-Basic Test Code: 4000 / Version: 01 Copyright 2012. All Rights Reserved. General Assessment Information Blueprint Contents General Assessment Information Written

More information

PELLISSIPPI STATE TECHNICAL COMMUNITY COLLEGE MASTER SYLLABUS PRINCIPLES OF ACCOUNTING I ACC 2110

PELLISSIPPI STATE TECHNICAL COMMUNITY COLLEGE MASTER SYLLABUS PRINCIPLES OF ACCOUNTING I ACC 2110 PELLISSIPPI STATE TECHNICAL COMMUNITY COLLEGE MASTER SYLLABUS PRINCIPLES OF ACCOUNTING I ACC 2110 Class Hours: 3.0 Credit Hours: 3.0 Laboratory Hours: 0.0 Date Revised: Fall 2004 * Intended for transfer.

More information

Introductory Financial Accounting Course Outline

Introductory Financial Accounting Course Outline Aboriginal Financial Officers Association of Alberta Introductory Financial Accounting Course Outline ACCT 210: INTRODUCTORY FINANCIAL ACCOUNTING I... 1 ACCT 240: INTRODUCTORY FINANCIAL ACCOUNTING II...

More information

Unit 2 The Basic Accounting Cycle

Unit 2 The Basic Accounting Cycle Unit 2 The Basic Accounting Cycle Chapter 3 Chapter 4 Chapter 5 Chapter 6 Chapter 7 Chapter 8 Chapter 9 Business Transactions and the Accounting Equation Transactions That Affect Assets, Liabilities, and

More information

COMPUTERIZED ACCOUNTING II Curriculum Content Frameworks

COMPUTERIZED ACCOUNTING II Curriculum Content Frameworks COMPUTERIZED ACCOUNTING II Curriculum Content Frameworks Please note: All assessment questions will be taken from the knowledge portion of these frameworks. Prepared by Loretta Burgess, Greenbrier High

More information

Accounting. Charles T. Horngren. Stanford University. Walter Harrison Jr. Baylor University. IVL Suzanne Oliver. Northwest Florida State College

Accounting. Charles T. Horngren. Stanford University. Walter Harrison Jr. Baylor University. IVL Suzanne Oliver. Northwest Florida State College Accounting EIGHTH EDITION Charles T. Horngren Stanford University Walter Harrison Jr. Baylor University IVL Suzanne Oliver Northwest Florida State College Pearson Education International Contents CHAPTER

More information

Prerequisite: None or as established by individual college. 3.0 semester credit hours/4.5 quarter credit hours/45 contact hours

Prerequisite: None or as established by individual college. 3.0 semester credit hours/4.5 quarter credit hours/45 contact hours I. CATALOG DESCRIPTION ACCT-1200 Principles of Accounting I Prerequisite: None or as established by individual college This course is designed to provide introductory knowledge of accounting principles,

More information

2014-2015 High School Accounting II Curriculum Map

2014-2015 High School Accounting II Curriculum Map 2014-2015 High School Accounting II Curriculum Map Rev. 6/16/2014 Harrison School District Two Curriculum Map Pacing Guide The curriculum map is a paced guide to the curriculum. It is a planning tool to

More information

ILLUSTRATION 3-1 DOUBLE-ENTRY ACCOUNTING SYSTEM

ILLUSTRATION 3-1 DOUBLE-ENTRY ACCOUNTING SYSTEM ILLUSTRATION 3-1 DOUBLE-ENTRY ACCOUNTING SYSTEM ASSETS Increase Decrease + DOUBLE-ENTRY ACCOUNTING REAL (PERMANENT) ACCOUNTS = LIABILITIES + Rules of Thumb + If the "normal balance" for an account is a

More information

SYLLABUS. Title: Principles of Accounting I

SYLLABUS. Title: Principles of Accounting I Code: ACCT101 Institute: Business & Social Science Title: Principles of Accounting I Department: Accounting Course Description: An introduction to basic concepts and principles of recording and posting

More information

Learning Targets: Quarter 1, Unit 1, Chapters 1 & 2 Quarter 2, Unit 2, Chapters 3 & 4 Quarter 3, Unit 3, Chapter 5 Unit 4, Chapter 6

Learning Targets: Quarter 1, Unit 1, Chapters 1 & 2 Quarter 2, Unit 2, Chapters 3 & 4 Quarter 3, Unit 3, Chapter 5 Unit 4, Chapter 6 School District of Waukesha Course Syllabus Curriculum Area: Business Education Course Title: Accounting I Prerequisites: None Course Length: Year Course #: 4004 Date Last Revised: June 2009 Stage 1: Desired

More information

Accounting Upper Secondary Syllabus

Accounting Upper Secondary Syllabus Accounting Upper Secondary Syllabus Papua New Guinea Department of Education Issued free to schools by the Department of Education Published in 2008 by the Department of Education, Papua New Guinea Copyright

More information

The Statement of Cash Flows Direct Method

The Statement of Cash Flows Direct Method 23 The Statement of Cash Flows Direct Method DEMONSTRATION PROBLEM The financial statements of Bolero Corporation follow. Copyright Houghton Mifflin Company. All rights reserved. 1 Bolero Corporation Income

More information

Study Guide - Final Exam Accounting I

Study Guide - Final Exam Accounting I Study Guide - Final Exam Accounting I True/False Indicate whether the sentence or statement is true or false. 1. Entries in a sales journal affect account balances in both the accounts receivable ledger

More information

William B. Pollard, Appalachian State University, Boone, NC 28608, pollardwb@appstate.edu INTRODUCTION

William B. Pollard, Appalachian State University, Boone, NC 28608, pollardwb@appstate.edu INTRODUCTION TEACHING PRINCIPLES OF ACCOUNTING: HELPING STUDENTS IDENTIFY TEN DIFFERENCES WHEN COMPARING A TRIAL BALANCE, AN ADJUSTED TRIAL BALANCE AND A BALANCE SHEET William B. Pollard, Appalachian State University,

More information

Salem Community College Course Syllabus. Section I. Course Title: Principles Of Accounting I. Course Code: ACC121

Salem Community College Course Syllabus. Section I. Course Title: Principles Of Accounting I. Course Code: ACC121 Salem Community College Course Syllabus Section I Course Title: Principles Of Accounting I Course Code: ACC121 Lecture Hours: 4 Lab Hours: 0 Credits: 4 Course Description: An introduction to accounting

More information

Chapter 4. Completing the accounting cycle

Chapter 4. Completing the accounting cycle 1 Chapter 4 Completing the accounting cycle 2 Learning objectives 1. Prepare an accounting worksheet and describe its purpose 2. Prepare a classified balance sheet and explain the major headings 3. Explain

More information

Merchandising Businesses

Merchandising Businesses Learning Objectives LO1 Distinguish among service, retail merchandising, and wholesale merchandising businesses. LO2 Identify differences between a sole proprietorship and a corporation. LO3 Explain the

More information

Financial Accounting by Michael P. Licata, Ph.D. Course Syllabus and Learning Objectives by Chapter

Financial Accounting by Michael P. Licata, Ph.D. Course Syllabus and Learning Objectives by Chapter Financial Accounting by Michael P. Licata, Ph.D. Course Syllabus and Learning Objectives by Chapter Basic Course Description Financial Accounting by Michael P. Licata, Ph.D. is a first accounting course

More information

BUSINESS BOOKS. Accounting SIXTH EDITION. Peter J. Eisen Assistant Principal Retired Accounting & Business Practice N.YC. Department of Education

BUSINESS BOOKS. Accounting SIXTH EDITION. Peter J. Eisen Assistant Principal Retired Accounting & Business Practice N.YC. Department of Education BUSINESS BOOKS Accounting SIXTH EDITION Peter J. Eisen Assistant Principal Retired Accounting & Business Practice N.YC. Department of Education BARRON'S CONTENTS Preface ix 1 THE ACCOUNTING EQUATION I

More information

TRANSACTIONS ANALYSIS EXAMPLE. Maxwell Partners Medical Diagnostic Services report the following information for 2011, their first year of operations:

TRANSACTIONS ANALYSIS EXAMPLE. Maxwell Partners Medical Diagnostic Services report the following information for 2011, their first year of operations: TRANSACTIONS ANALYSIS EXAMPLE Maxwell Partners Medical Diagnostic Services report the following information for 2011, their first year of operations: 1. Billings to clients for services provided: $350,000

More information

COURSE TITLE. Honors Accounting I LENGTH. Full Year Grades 11-12 DEPARTMENT. Business Education Barbara O Donnell, Supervisor SCHOOL

COURSE TITLE. Honors Accounting I LENGTH. Full Year Grades 11-12 DEPARTMENT. Business Education Barbara O Donnell, Supervisor SCHOOL COURSE TITLE Honors Accounting I LENGTH Full Year Grades 11-12 DEPARTMENT Business Education Barbara O Donnell, Supervisor SCHOOL Rutherford High School DATE Spring 2015 Honors Accounting I Page 1 I. Introduction/Overview/Philosophy

More information

Page 1 FBLA: ACCOUNTING II

Page 1 FBLA: ACCOUNTING II Competency: Financial Statements 1. Describe the different types of financial statements; explain their purpose and compare the difference. 2. Prepare a trial balance, a worksheet (8 and 10 columns), and

More information

Prerequisite: No specialized equipment or facilities.

Prerequisite: No specialized equipment or facilities. COURSE FIN1010: Level: Prerequisite: Description: Parameters: Outcomes: PERSONAL FINANCIAL INFORMATION Introductory None Students explore concepts that affect the finances of an individual, including a

More information

TOPIC LEARNING OBJECTIVE

TOPIC LEARNING OBJECTIVE Topic Mapping 1 Transaction Analysis Understand the effect of various types of transactions on the accounting equation, accounting journal and accounting ledger. Concepts and Skills Accounting Equation

More information

Section 2: The Bookkeeping Process (Module 3)

Section 2: The Bookkeeping Process (Module 3) Section 2: The Bookkeeping Process Dermott Crofton dcrofton@sd62.bc.ca 1 This Section of the Course Bookkeeping Process Double Entry Bookkeeping Rules of Debits and Credits The T-Account Representing transactions

More information

COWLEY COLLEGE & Area Vocational Technical School

COWLEY COLLEGE & Area Vocational Technical School COWLEY COLLEGE & Area Vocational Technical School COURSE PROCEDURE FOR PRINCIPLES OF ACCOUNTING I ACC1150 3 Credit Hours Student Level: This course is open to students on the college level in either the

More information

Coffeyville Community College #07.1543 COURSE SYLLABUS FOR COMPUTERIZED ACCOUNTING. Taasha Viets Instructor

Coffeyville Community College #07.1543 COURSE SYLLABUS FOR COMPUTERIZED ACCOUNTING. Taasha Viets Instructor Coffeyville Community College #07.1543 COURSE SYLLABUS FOR COMPUTERIZED ACCOUNTING Taasha Viets Instructor COURSE NUMBER: 07.1543 COURSE TITLE: Computerized Accounting CREDIT HOURS: 3 INSTRUCTOR: OFFICE

More information

Course Outcome Summary

Course Outcome Summary 1 of 8 Wisconsin Indianhead Technical College Course Outcome Summary Course Information Alternate Title Description Instructional Level Total Credits 4.00 Total Hours 80.00 previously Financial Accounting

More information

ACC 120 PRINCIPLES OF FINANCIAL ACCOUNTING

ACC 120 PRINCIPLES OF FINANCIAL ACCOUNTING ACC 120 PRINCIPLES OF FINANCIAL ACCOUNTING COURSE DESCRIPTION: Prerequisites ENG 090, and RED 090 or DRE 098; MAT 070 or DMA 010, 020, 030, 040, or satisfactory score on placement test Corequisites: None

More information

SOUTHWESTERN MICHIGAN COLLEGE School of Business Dowagiac, Michigan COURSE SYLLABUS Winter Session, 2004

SOUTHWESTERN MICHIGAN COLLEGE School of Business Dowagiac, Michigan COURSE SYLLABUS Winter Session, 2004 SOUTHWESTERN MICHIGAN COLLEGE School of Business Dowagiac, Michigan COURSE SYLLABUS Winter Session, 2004 COURSE TITLE: Principles of Accounting I COURSE NO.: ACCO 201 SECTION NO.: 1002 1003 CREDITS/CONTACTS:

More information

Sample Test for entrance into Acct 3110 and Acct 3310

Sample Test for entrance into Acct 3110 and Acct 3310 Sample Test for entrance into Acct 3110 and Acct 3310 1. Which of the following financial statements could properly have the following in the date line: For the Year Ended December 31, 2010"? a. Balance

More information

Business Education. National Business Education Standards for Accounting. 1 Based on the standards set forth by the Missouri Show Me Standards

Business Education. National Business Education Standards for Accounting. 1 Based on the standards set forth by the Missouri Show Me Standards Business Education 1 Based on the standards set forth by the Missouri Show Me Standards 2 Based on the standards set forth by the National Business Education Standards for Accounting Missouri Show Me Standards

More information

Exam 1 chapters 1-4 Needles 10ed

Exam 1 chapters 1-4 Needles 10ed Exam 1 chapters 1-4 Needles 10ed Multiple Choice Identify the choice that best completes the statement or answers the question. 1. Which of the following is the most appropriate definition of accounting?

More information

Reeve Warren Duchac. James M. Reeve. Professor Emeritus of Accounting University of Tennessee, Knoxville

Reeve Warren Duchac. James M. Reeve. Professor Emeritus of Accounting University of Tennessee, Knoxville Reeve Warren Duchac 10e James M. Reeve Professor Emeritus of Accounting University of Tennessee, Knoxville Carl S. Warren Professor Emeritus of Accounting University of Georgia, Athens Jonathan E. Duchac

More information

Review of the Accounting Process THE BASIC MODEL

Review of the Accounting Process THE BASIC MODEL THE BASIC MODEL The accounting information system is designed to collect and organize data into information that is useful for stakeholders. The Accounting Equation The basic accounting equation is what

More information

Objective Evidence. Unit of Measurement. Accounting Period Cycle. Business Entity. Going Concern. Adequate Disclosure. Matching Expenses with Revenue

Objective Evidence. Unit of Measurement. Accounting Period Cycle. Business Entity. Going Concern. Adequate Disclosure. Matching Expenses with Revenue Accounting Concept: A source document is prepared for each transaction Objective Evidence Accounting Concept: Business transactions are stated in numbers that have common values; that is, using a common

More information

ACCOUNTING 105 CONCEPTS REVIEW

ACCOUNTING 105 CONCEPTS REVIEW ACCOUNTING 105 CONCEPTS REVIEW A note from the tutors: This handout is designed to help you review important information as you study for your cumulative final exam. While it does cover many important

More information

BUS 207 ACCOUNTING INFORMATION SYSTEMS SYLLABUS LECTURE HOURS/CREDITS: 2 LECTURE HOURS, 2 LAB HOURS/3 CREDITS

BUS 207 ACCOUNTING INFORMATION SYSTEMS SYLLABUS LECTURE HOURS/CREDITS: 2 LECTURE HOURS, 2 LAB HOURS/3 CREDITS BUS 207 ACCOUNTING INFORMATION SYSTEMS SYLLABUS LECTURE HOURS/CREDITS: 2 LECTURE HOURS, 2 LAB HOURS/3 CREDITS CATALOG DESCRIPTION Prerequisites: BUS 102 Accounting I CIS 102 Introduction to Computers This

More information

PROFESSOR S NAME ACC 255 FALL 2011 COVER SHEET FOR COMPREHENSIVE PROBLEM 2 (CHAPTERS 2, 5-8)

PROFESSOR S NAME ACC 255 FALL 2011 COVER SHEET FOR COMPREHENSIVE PROBLEM 2 (CHAPTERS 2, 5-8) COMPREHENSIVE PROBLEM 2 (CHAPTERS 2, 5-8) Page 137 NAME ANSWER KEY PROFESSOR S NAME SECTION SCORE ACC 255 FALL 2011 COVER SHEET FOR COMPREHENSIVE PROBLEM 2 (CHAPTERS 2, 5-8) INSTRUCTIONS: COMPLETE ALL

More information

Principles of Financial Accounting ACC-101-TE. TECEP Test Description

Principles of Financial Accounting ACC-101-TE. TECEP Test Description Principles of Financial Accounting ACC-101-TE TECEP Test Description This TECEP is an introduction to the field of financial accounting. It covers the accounting cycle, merchandising concerns, and financial

More information

GBA 521 Midterm Review Dr. Markelevich

GBA 521 Midterm Review Dr. Markelevich GBA 521 Midterm Review Dr. Markelevich Multiple Choice (3 points for each question) Identify the letter of the choice that best completes the statement or answers the question. Wynn Corp. Wynn Corp. reported

More information

ACCOUNTING 1, 2, 3, 4. 4 semesters

ACCOUNTING 1, 2, 3, 4. 4 semesters ACCOUNTING 1, 2, 3, 4 4 semesters I. Introduction This series of courses is meant to introduce students to the business world through analysis of financial data and the reporting of that data. Its audience

More information

Statement of Cash Flows

Statement of Cash Flows PREPARING THE STATEMENT OF CASH FLOWS: THE INDIRECT METHOD OF REPORTING CASH FLOWS FROM OPERATING ACTIVITIES The work sheet method described in the text book is not the recommended approach. We will provide

More information

Expected Competencies. (The enhanced course must include the following competencies.)

Expected Competencies. (The enhanced course must include the following competencies.) Accounting I (BACCT-TP) 1202210T High School Course College WECM Equivalent Introduction to Accounting I ACNT 1303 or ACNT 1403 (or ACNT 1003 CEU) AND Introduction to Accounting II ACNT 1304 or ACNT 1404

More information

Review of Accounting Principles

Review of Accounting Principles Appendix A Review of Accounting Principles Appendix A is a review of basic accounting principles and procedures. Standard accounting procedures are based on the double-entry system. This means that each

More information

ACCOUNTING 201 (64381) INTRO TO FINANCIAL ACCOUNTING 03 CREDITS

ACCOUNTING 201 (64381) INTRO TO FINANCIAL ACCOUNTING 03 CREDITS ACCOUNTING 201 (64381) INTRO TO FINANCIAL ACCOUNTING 03 CREDITS ONLINE COURSE SPRING 2012 INSTRUCTOR: Deacon Hanson OFFICE: Hale Na auao, Rm. 137 OFFICE HOURS: To Be Announced TELEPHONE: 236-9237 (O);

More information

ACC106 Office Accounting I Administration Outline

ACC106 Office Accounting I Administration Outline ACC106 Office Accounting I Administration Outline Course Information Organization Mercer County Community College Credits 3 Contact Hours 3 Description Basic accounting course designed for non-transfer

More information

FNSBKG402A Establish and maintain a cash accounting system

FNSBKG402A Establish and maintain a cash accounting system FNSBKG402A Establish and maintain a cash accounting system Revision Number: 1 FNSBKG402A Establish and maintain a cash accounting system Modification History Not applicable. Unit Descriptor Unit descriptor

More information

WEEK. 1/19 Unit 1: The Accounting Environment/Benchmarks 10/28 Unit 5: Accounting for a Merchandising Enterprise

WEEK. 1/19 Unit 1: The Accounting Environment/Benchmarks 10/28 Unit 5: Accounting for a Merchandising Enterprise WEEK Semester 1 Marking Periods 1&2/5&6 WEEK Semester 2 Marking Periods 3&4/7&8 1/19 Unit 1: The Accounting Environment/Benchmarks 10/28 Unit 5: Accounting for a Merchandising Enterprise 2/20 11/29 3/21

More information

Classifying assets, liabilities, and owner s equity

Classifying assets, liabilities, and owner s equity Drill 1-D1 Classifying assets, liabilities, and owner s equity Classify each item listed below as an asset, liability, or owner s equity by placing a check mark in the Asset, Liability, or Owner s Equity

More information

Baseline Assessment. Date Accounting 1

Baseline Assessment. Date Accounting 1 Name Baseline Assessment Date Accounting 1 Part 1: Instructions: Place a check mark under the column for each account to determine which Financial the accounts belongs on. Financial Information 1. Cash

More information

Supplement to CHAPTER 3 CLOSING ENTRIES AND THE WORK SHEET

Supplement to CHAPTER 3 CLOSING ENTRIES AND THE WORK SHEET Supplement to CHAPTER 3 CLOSING ENTRIES AND THE WORK SHEET Answers to Review Questions 1. No, the work sheet cannot be used as a substitute for the financial statements. It is a tool used in preparing

More information

Financial Statements. Chapter 19 Study Guide

Financial Statements. Chapter 19 Study Guide Financial Statements Chapter 19 Study Guide Financial Statements Discuss the nature of a consolidated financial statement? Understand the relationship between the work sheet and the financial statements.

More information

Advanced Placement (AP) Accounting

Advanced Placement (AP) Accounting Advanced Placement (AP) Accounting The Advanced Placement (AP) Accounting Course is a full academic year course. The course is based on high school teachers having 120 contact hours with students from

More information

Specific Course Objectives (includes SCANS): After studying all materials and resources presented in the course, the student will be able to:

Specific Course Objectives (includes SCANS): After studying all materials and resources presented in the course, the student will be able to: Course Syllabus Introduction to Accounting I Revision Date: July 2015 Catalog Description: A study of analyzing, classifying, and recording business transactions in a manual and computerized environment.

More information

ACCOUNTING DICTIONARY

ACCOUNTING DICTIONARY ACCOUNTING DICTIONARY A Account a record summarizing all the information pertaining to a single item in the accounting equation Account balance the amount in an account Account number the number assigned

More information

A Simple Model. The Accounting Equation

A Simple Model. The Accounting Equation An introduction to the accounting equation in the context of building a financial model. This series introduces the financial statements in the context of a financial model. NOTES TO ACCOMPANY VIDEOS These

More information

Dr. M. D. Chase BA 201 Examination 1J

Dr. M. D. Chase BA 201 Examination 1J Dr. M. D. Chase BA 201 Examination 1J Instructions: 1. Place your Name, Code Number of the Examination and the Examination Number on your Scantron form. Failure to follow these instructions will result

More information

CHAPTER 3 The Accounting Information System

CHAPTER 3 The Accounting Information System CHAPTER 3 The Accounting Information System 3-1 LECTURE OUTLINE Chapter 3 provides a review of accounting procedures throughout the accounting cycle. Depending on time constraints and students accounting

More information

Accounting Skills Assessment Practice Exam Page 1 of 10

Accounting Skills Assessment Practice Exam Page 1 of 10 NAU ACCOUNTING SKILLS ASSESSMENT PRACTICE EXAM & KEY 1. A company received cash and issued common stock. What was the effect on the accounting equation? Assets Liabilities Stockholders Equity A. + NE +

More information

In the event of a tie, the score on the last ten questions will be used as a tie-breaker.

In the event of a tie, the score on the last ten questions will be used as a tie-breaker. NEW YORK STATE ASSOCIATION FUTURE BUSINESS LEADERS OF AMERICA SPRING DISTRICT MEETING ACCOUNTING I 2010 TEST DIRECTIONS 1. Complete the information requested on the answer sheet. PRINT your name on the

More information

ACCOUNTING I COURSE SYLLABUS 2013-2014

ACCOUNTING I COURSE SYLLABUS 2013-2014 ACCOUNTING I COURSE SYLLABUS 2013-2014 The Apollo Creed Instructor: Room: Tutorials/ Make-Up: Conference: Dept Head: R. Calhoun 250 7:00 7:45 Thurs 4:15 5:15 Tues 5th period 8 th period E-mail: email classwork

More information

Financial Statements for a Corporation

Financial Statements for a Corporation CHAPTER 19 Financial Statements for a Corporation BEFORE YOU READ 1. 2. 3. 4. 5. 6. What You ll Learn Explain how to record ownership of a corporation. Explain the relationship between the work sheet and

More information

The learners shall be able to

The learners shall be able to Grade: 11 Course Title: Fundamentals of Accountancy, Business and Management 1 Semester: 2 nd Semester No. of Hours/ Semester: 80 hours/ semester Course Description: This is an introductory course in accounting,

More information

Fundamentals of Financial Accounting

Fundamentals of Financial Accounting Fundamentals of Financial Accounting CHAPTER I Accounting in action. What is accounting? Accounting is the recording of financial transactions plus storing, sorting, retrieving, summarizing, and presenting

More information

Luna Community College 2012-2015

Luna Community College 2012-2015 Luna Community College 2012-2015 Accounting Curriculum Profile CONTENT Program Goals Degree/Certificate Requirements Course Descriptions and Outcomes Assessment Standard Requirements for Course Syllabus

More information

Accounting ACCOUNTING. 2015-16 Sacramento City 37 College Catalog 37. Degree: A.S. Accounting

Accounting ACCOUNTING. 2015-16 Sacramento City 37 College Catalog 37. Degree: A.S. Accounting ACCT Degree: A.S. Certificates of Achievement: Clerk Full Charge Bookkeeper Associate in Science Degree The degree is designed for students planning to seek accounting positions in business, industry,

More information

COMPLETION OF THE ACCOUNTING CYCLE - Closing Entries -

COMPLETION OF THE ACCOUNTING CYCLE - Closing Entries - COMPLETION OF THE ACCOUNTING CYCLE - Closing Entries - Worksheet Overview Trial Balance Adjustments Adjusted Trial Balance Income Statement Balance Sheet Account Titles Debit Credit Debit Credit Debit

More information

OFFICE PHONE NUMBER 906-932-4231, ext. 242 dahlinj@gogebic.edu

OFFICE PHONE NUMBER 906-932-4231, ext. 242 dahlinj@gogebic.edu Course Syllabus Fall, 2015 Gogebic Community College Accounting 150 COURSE Accounting 150 DAYS/TIMES M, T, W, F 10-10:53 a.m. (1) INSTRUCTOR OFFICE LOCATION AND HOURS M, T, W, F 11-11:53 p.m. (2) Online

More information

BUSINESS-- CAREER/TECH DEPT

BUSINESS-- CAREER/TECH DEPT ACCOUNTING 1 - Semester Course Course #: 0201 Elective Grades 10-12 Course Description Accounting 1 is for the students who desire beginning vocational preparation for accounting careers; or, for students

More information

Business. Introduction to CORRELATION TO ALABAMA COURSE OF STUDY CORRELATION TO ALABAMA COURSE OF STUDY. Business Finance. Alabama.

Business. Introduction to CORRELATION TO ALABAMA COURSE OF STUDY CORRELATION TO ALABAMA COURSE OF STUDY. Business Finance. Alabama. CORRELATION TO ALABAMA COURSE OF STUDY Business Finance Alabama Introduction to Business CORRELATION TO ALABAMA COURSE OF STUDY STANDARDS Economics 1. Utilize research results to analyze current events,

More information

To the Student: After your registration is complete and your proctor has been approved, you may take the Credit by Examination for MONEY 1A.

To the Student: After your registration is complete and your proctor has been approved, you may take the Credit by Examination for MONEY 1A. MONEY 1A Money Matters, First Semester #8383 (v.1.0) To the Student: After your registration is complete and your proctor has been approved, you may take the Credit by Examination for MONEY 1A. ABOUT THE

More information

PBL: Accounting for Professionals. Competency: Accounts Concepts, Principles, Terminology

PBL: Accounting for Professionals. Competency: Accounts Concepts, Principles, Terminology Competency: Accounts Concepts, Principles, Terminology 1. Identify and apply Generally Accepted Accounting Principles (GAAP). 2. Apply the steps in the Accounting cycle. 3. Post and analyze transactions

More information

Accounting & Payroll Administrator with Public Sector Compensation Administration

Accounting & Payroll Administrator with Public Sector Compensation Administration PROGRAM OBJECTIVES This program gives the student hands-on training in the key areas of financial accounting and payroll, business application software, and in the implementation and operation of a computerized

More information

Mathematics Crosswalk Common Core State Standards aligned to Accounting Standards

Mathematics Crosswalk Common Core State Standards aligned to Accounting Standards Connecticut State Department of Education Mathematics Crosswalk Common Core State Standards aligned to Accounting Standards The high school standards specify the mathematics that all students should study

More information

Unit 2 The Basic Accounting Cycle

Unit 2 The Basic Accounting Cycle Unit 2 The Basic Accounting Cycle Chapter 3 Chapter 4 Chapter 5 Chapter 6 Chapter 7 Chapter 8 Chapter 9 Business Transactions and the Accounting Equation Transactions That Affect Assets, Liabilities, and

More information

Unit 2 The Basic Accounting Cycle

Unit 2 The Basic Accounting Cycle Unit 2 The Basic Accounting Cycle Chapter 3 Chapter 4 Chapter 5 Chapter 6 Chapter 7 Chapter 8 Chapter 9 Business Transactions and the Accounting Equation Transactions That Affect Assets, Liabilities, and

More information