Accounting

Course Description:

Level: 10-12 Grade Credit: 1/2

Length: semester Prerequisites: Good Math Background or instructor approval

Program: Vocational Education Tech Prep: none available statewide at this time

Career Cluster Area: Business and Administrative Services Pathway: Applied Business

Source of Occupational Skills Standards: National Business Education Association (NBEA), CAT

Eligibility for Nationally Recognized Skill Certificate(s)/State License: None known to be available at this time

Performance Standards (Learner Outcomes)	Alaska Reading, Writing, Math, Science Performance Standards	Alaska Content Standards	Alaska Cultural Standards	Alaska Employability Standards	Occupational Skills Standards	All Aspects of Industry	Assessment
Correctly use terminology related to accounting principles and concepts for sole proprietorship	W.3	LA.A.4				Technical	*
Use the basic accounting equation	M.B1.4.2 M.A1.4.7	M.A3,6 M.E.1 T.A.2			NBEA AIL3-4	Technical	*
Determine the effects of business transactions on the basic accounting equation.	M.B1.4.2 M.A1.4.7	M.A3,6 M.E.1 T.A.2			NBEA AIL3-4	Finance	*
Correctly use terminology related to the accounting cycle of a service business organized as a sole proprietorship	W.3					Planning	*
Describe the accounting principles and practices of a service business organized as sole proprietorship	R.1 W.3	LA.A.4,B.3			NBEA A V L3-4	Planning	*
Demonstrate competency in completing the accounting cycle for a service business organized as a sole proprietorship	M.B1.4.2 M.A1.4.7 T.A.2	M.A3,6 M.E.1 T.A.2			NBEA AI L3-4	Finance	*
Investigate careers in accounting	M.E1.4.2	LA.A.4,3 LA.D1a G.G.5 T.E.5	E6 D6	A.5 B.2.5			CAT
Demonstrate knowledge of general banking services						Finance	*

Recommended Resources: (websites, textbooks, equipment, reference materials, supplies)

NBEA-National Business Education Association (National Business Standards) www.nbea.org

*Business Professionals of America Competitive Events http://www.bpa.org/competitiveEventsSA.htm

Manufacturing Skill Standards Council www.msscusa.org

Alaska Reading, Writing and Math Standards http://www.eed.state.ak.us/tls/PerformanceStandards/

Alaska Content Standards http://www.eed.state.ak.us/contentstandards/

Alaska Employability Standards http://www.eed.state.ak.us/tls/CTE/docs/curriculum/alaskaemployabilitystandards/pdf

Cultural Standards for Students http://www.ankn.uaf.edu:591/cbcr3.html

All Aspects of Industry http://www.lx.org

The American Institute of Certified Public Accountants http://www.aicpa.org

Core Competency Framework for accounting profession http://www.aicpa.org/edu/corecomp.htm