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INTRODUCTION TO ACCOUNTING You and the World of Accounting The World of Business and Accounting10551. INTRODUCTION TO ACCOUNTING – The studentIdentifies accounting careersKnows accounting concepts, practices, and terminology related to an accounting systemF & BCore3.13.23.43.5 4.24.45.15.35.47.27.37.48.28.310.310.411.0PathA3.1A3.2TTMMRRTTTRRRTTTTTTT(7) NS 1.2, 1.7 MR 1.1(8/12)A 5.0(9/10) R 2.1, 2.3W 1.4 LC1.4 LS 1.1, 2.3(11/12) W 2.5 LC 1.2 ELA 2.5(12) E 12.2.8RRRRRRTTTTTProblems,Reviews, Tests,and Written AssignmentsTHE BASIC ACCOUNTING CYCLE Business Transactions and the Accounting EquationTransactions that Affect Assets, Liabilities, Owner’s Equity, Revenue, Expenses, and Withdrawals Recording Transactions in a General Journal Posting Journal Entries to General Ledger Accounts The Six-Column Work Sheet Financial Statements for a Sole Proprietorship 7550502. BASIC ACCOUNTING PROCEDURES – The student Applies the accounting equation and checks for equality. Records business transactions that affect assets, liabilities, owner’s equity, revenue, expenses, and withdrawals using the double-entry accounting system following the rules of debits and creditsUses a general journal to record business transactionsPosts journal entries to general ledger accounts and prepares trial pletes six-column worksheet extensions, totals and balancesPrepares income statement, balance sheet and statement for changes in owner’s equityF & BCore4.24.34.55.15.25.35.47.210.110.411.0PathA1.1A1.2A1.3A1.4A2.2A2.3A2.5A3.1B1.4 B2.1B3.1TTTTTTTTTTTTTTTTTTTTTT(7)NS 1.2, 1.3, 1.7SDAP 1.1MR 1.1, 2.5, 2.6, 2.8, 3.1 (8/12)A 1.1, 5.0, 13.0, 15.0, 25.2, 25.3(9/10)W 1.9(11/12)W 1.7, 1.8LC 1.1, 1.2, 1.3, 1.4 LS 1.3ELA 2.5(9/12)S 1.aRRRRTTTTTTTTProblems,Reviews, Tests,and Written AssignmentsCompleting the Accounting Cycle for a Sole Proprietorship Cash Control and Banking ActivitiesAnalyzes financial statements by calculating earnings performance, efficiency and financial strength. Prepares and posts closing entries.Uses a checking account and reconciles bank statement.C2.1C2.2C2.3TTT(12)E 12.1, 12.2.8, 12.2.9ACCOUNTING FOR A PAYROLL SYSTEM Payroll Accounting Payroll Liabilities Payroll Tax RecordsEmployee benefits2010103. ACCOUNTING FOR A PAYROLL SYSTEM – The studentPrepares manual payroll records including computing time records, payroll registers and employees earning recordsComputes and journalizes payroll taxes.Prepares federal and state deposits, quarterly reports and end-of-the-year returns according to Federal and California laws and regulationsUnderstands employee benefitsF & BCore4.24.34.44.55.15.25.35.46.17.17.27.48.18.410.310.411.0PathA1.2A2.6A3.2A4.1C 3.1C 3.2TMTTTTTTTTTTTTTTTTTTTTTT(7)NS 1.2, 1.3, 1.7MR 1.1, 2.2, 2.5, 2.6, 2.8, 3.1, 3.2, 3.3(8/12)A 1.1, 5.0, 13.0, 15.0 , 25.2(9-12)S 1.2 1a & d E 12.2, 12.3, 12.3.3, 12.4(9/10)R 2.1, 2.3W 1.3, 1.5, 1.8, 1.9 2.6 LC 1.2, 1.3, 1.4(11/12)R 2.3W 1.7, 1.8LS 1.3, 1.7ELA 2.5 RRRRRTTTTTRTTTTTTTTProblems,Reviews, Tests,and Written AssignmentsTHE ACCOUNTING CYCLE FOR A MERCHANDISING CORPORATION Accounting for Sales and Cash Receipts Accounting for Purchases and Cash Payments Special Journals: Sales and Cash Receipts Special Journals: Purchases and Cash Payments Adjustments and the Ten-Column Work Sheet Financial Statements for a Corporation Completing the Accounting Cycle for a Merchandising Corporation704. THE ACCOUNTING CYCLE FOR A MERCHANDISING CORPORATION – The student Analyzes and journalizes sales and cash receipts.Records purchases on account and cash paymentsPrepares sales and cash receipts journals.Prepares purchase and cash payments journals.Journalizes adjusting entries for inventory, supplies, prepaid insurance, and taxesPrepares income statement, balance sheet and statement of retained earningsJournalizes and posts closing entries for a merchandising corporation.F & B Core5.26.16.37.17.37.48.18.28.38.48.59.410.110.210.311.0PathA1.1A1.2A1.3A1.4A2.2A2.3A2.5RTTTTTTTTTTTTTRTTTTRTTTTT(7)NS 1.2, 1.3, 1.6, 1.7MR 1.1, 2.2, 2.5, 2.6, 2.8, 3.1 (8/12)A 1.1, 5.0, 13.0, 15.0, 25.2, 25.3(9/10)R 2.1, 2.4, 2.5, 2.6, 2.7W 1.5, 1.8, 1.9, 2.6LC 1.4LS 1.1,1.3, 1.7(11/12)R 2.3W 1.6, 1.7, 1.8ELA 2.5RRRTTRRRRRTTTTTProblems,Reviews, Tests,and Written AssignmentsAccounting for Publicly Held CorporationsPrepares financial statements and journal entries to record issuance of stock and distribution of earnings for publicly held corporationsA3.2A3.3A4.1 A4.2A4.3A4.4C2.1C3.1C3.2C3.3RTTTTTTTTT9/12)S 1.a(12)E 12.1, 12.2, 12.2.7, 12.2.8TTT5. ACCOUNTING FOR SPECIAL PROCEDURECash Funds Plant Assets and Depreciation Uncollectible Accounts Receivable Inventories Notes Payable and Receivable305. ACCOUNTING FOR SPECIAL PROCEDURE – The studentEstablishes, replenishes, journalizes and posts transactions related to petty cash fund. Records plant asset information, calculates depreciation for plant asset, and records the related journal entries.Identifies, calculates, analyzes, and journalizes uncollectible accounts.Practices accounting control procedures related for inventory planning and valuation using both perpetual and periodic methodsJournalizes transactions for notes receivable and payableF & BCore 3.14.25.15.25.35.46.18.18.49.310.110.210.310.411.0PathA1.1A1.2A1.3A2.1A2.4B1.4RTTTTTTTTTTTTTRTTTTRTT(7)NS 1.2, 1.3, 1.4, 1.6, 1.7SDAP 1.1MR 1.1, 2.1, 2.5, 2.6, 2.8, 3.1, 3.3 (8/12)A 1.1, 5.0, 13.0, 15.0, 25.3(9/10)R 2.1, 2.3, 2.4, 2.6, 2.7 W 1.3, 1.5, 1.8, 1.9LS 1.3, 1.7(11/12)R 2.3W 1.3, 1.7, 1.8LC 1.4 LS 1.3ELA 2.5(9/12)S 1.a(12)E 12.1, 12.2, 12.5.3, 12.2.8, 12.2.9RRRRRRTTRRRRRTTTRRRTTTProblems,Reviews, Tests,and Written AssignmentsACCOUNTING FOR PARTNERSHIPSIntroduction to Partnerships Financial Statements for a Partnership Liquidation of a Partnership 206. ACCOUNTING FOR PARTNERSHIPS – The studentIdentifies accounting concepts and procedures related partnership equity and division of income and loss.Prepares financial statements for a partnershipApplies accounting concepts to the formation, dissolution, and liquidation of a partnershipF & BCore4.24.34.55.15.25.35.47.210.110.411.0PathA1.1A1.2A1.3A1.4A2.2A2.3A2.5A3.1B1.4 B2.1B3.1C2.1C2.2C2.3RRRRRRRRRRTTTTTTTTTRRRRRR(7)NS 1.2, 1.3, 1.7MR 1.1, 2.2, 2.5, 2.6, 2.8, 3.1, 3.2, 3.3(8/12)A 1.1, 5.0, 13.0, 15.0 , 25.2(9-12)S 1.2 1a & d E 12.2, 12.3, 12.3.3, 12.4(9/10)R 2.1, 2.3W 1.3, 1.5, 1.8, 1.9 2.6 LC 1.2, 1.3, 1.4(11/12)R 2.3W 1.7, 1.8LS 1.3, 1.7ELA 2.5RRRRRRRRTTRRRRRRRRProblems,Reviews, Tests,and Written AssignmentsCOMPUTERIZED ACCOUNTING SOFTWAREVendorsCustomersPeriod-End ProceduresGeneral Journal Entries InventoryNew Company SetupPayroll SetupPayroll ProcessingBankingJobs and Time Tracking7050507. COMPUTERIZED ACCOUNTING SOFTWARE – The studentEnters bills and writes checks for vendors.Creates invoices, receives payments, records sales receipts, and makes deposits for customers.Processes end-of-period proceduresRecords general journal entriesMaintains inventory on the computerSets up new companySets up payroll recordsProcesses payroll, payroll tax liabilities, and tax formsPerforms banking procedures relating to fund transfers, credit card transactions, and bank reconciliationRecords job and time trackingF & BCore4.14.24.34.55.15.25.47.17.27.37.48.59.110.110.210.411.0PathA1.1A1.2A1.3A1.4A2.1A2.2RRRRRRRRRRTTTTTTTTTRRRRR (7)NS 1.2, 1.3, 1.7MR 1.1, 2.2, 2.5, 2.8, 3.1, 3.2, 3.3(8/12)A 1.1, 13.0, 25.2(9-12)S 1.2 1a & d (9/10)R 2.1, 2.6W 1.3, 1.5, 2.6 LC 1.4(11/12)R 2.3W 1.7, 1.8LS 1.3, 1.7ELA 2.5RRRRRRRRRRRRRRProblems,Reviews, Tests,and Written AssignmentsReports, Graphs, Sub accounts, Invoices, Letters, and Memorized TransactionsQUICKBOOKS softwareChart of Accounts and Financial Statements Excel spreadsheet functions to perform calculations (see Appendix A).Creates and edits worksheets.K. Prints reports, graphs, sub accounts, invoices, letters, and memorized transactions L. Uses QUICKBOOKS software and simulated source documents, processes one month's transactions for a business and record adjustments to produce an accurate income statement and balance sheetM. Operates a fully computerized accounting system from opening the chart of accounts to preparation of financial statementsN. Uses spreadsheet functions to perform calculationsO. Uses Excel software to create and edit worksheets.A2.3A2.4A2.5A2.6A3.1A3.3A4.1 A4.4B1.4RTTTTT TTTACCOUNTING PRACTICESPractices safe working habits including ergonomic and repetitive motion trainingEthics in AccountingComputers and NetworksE-Mail15ACCOUNTING PRACTICES – The studentPractices safe working habits including ergonomic and repetitive motion trainingIdentifies the role of the accountant in business ethics and how ethical behavior benefits individuals, business, and society.Understands the importance of virus protection, secure networks and FirewallsUses e-mail as a medium of communication for information creation and retrieval.F & BCore4.14.24.34.46.16.26.37.17.27.37.48.18.28.38.48.59.19.29.39.49.510.210.310.411.0RRRRRRRRRRTTTTTTTTTRRRRRRTT(9/10)R 2.1, 2.6W 1.3, 1.5, 2.6 LC 1.4(11/12)R 2.3W 1.7, 1.8LS 1.3, 1.7ELA 2.5RRRRRRRProblems,Reviews, Tests,and Written AssignmentsBANKING PROCEDURESA. Using a checking, savings, and other types of bank accountsB. Reconciling bank statement manuallyC. Reconciling bank statements using a spreadsheet programD. Government AgenciesE. Simple and Compound InterestF. Using a Debit Card201010BANKING PROCEDURES – The studentA Uses checking, savings, and other types of bank accountsB Reconciles bank statement manuallyC Reconciles bank statements using a spreadsheet programD. Understands government agencies as they relate to bankingE. Calculates simple and compound interestF. Knowledge of responsibilities in using a Debit CardF & BPathA4.2B1.4B2.1TTT(7)NS 1.2, 1.3, 1.7MR 1.1, 2.5, 2.6, 2.8, 3.1 (8/12)A 5.0, 13.0, 25.2, (9/10)LC 1.4(11/12)W 1.7, 1.8LS 1.3(9/12)S 1.a(12)E 12.1, 12.2.9RRRRRRRRRRProblems,Reviews, Tests,and Written AssignmentsTEN KEY CALCULATOR BY TOUCHPerforms at 150 dpm (digits per minute)Performs at 200 dpm (digits per minute)TEN-KEY CALCULATOR/COMPUTER BY TOUCH-100% ACCURACY AT THE RATE OF:150 dpm (digits per minute)200 dpm (digits per minute)F & BCore4.2T(9/12)S 1.aRTimed AssessmentsBUSINESS/FINANCIAL MATHAddition, subtraction, multiplication, and divisionFractions, decimals, and percentagesMultistep problems, including word problems, involving linear equationsFinancial applications and functions Algebraic techniques to solve rate problems, work problems, and percent mixture problemsFinancial PlanningIncome1809090BUSINESS MATHThe student demonstrates proficiency in:A Performing addition, subtraction, multiplication, and divisionB Calculating with fractions, decimals, and percentagesC Solving multistep problems, including word problems involving linear equationsD Analyzing and solving math and financial calculationsE Applying Algebraic techniques to solve rate problems, work problems, and percent mixture problemsF Creating financial and career plans, calculating net worth, and recognizing trends in the marketplaceG Understanding sources of income, variable earnings, and using them to make calculationsF & BCore5.1 5.25.35.4PathA 1.2A 1.4C 2.2RRRRTTTELA 9-10 R.2.6M. 7.NS 1.2M. 7.NS 1.3M. 7.NS 1.6M. 7.MR. 2.1M. 7.MR. 3.1M.7 N. 1.7M. 8-12 A. 1.1M. 8-12 A. 5.0M. 8-12 A.13.0M. 8-12 A.15.0RRRRRRRRRRRProblems,Reviews, Tests,and Written AssignmentsBudgetingTaxesInsuranceInvestingBuying PropertyH Developing a budget and calculates discounts, financial reserves, tax and gratuities. I Using data to compute income taxes, property taxes and tax returnsJ Understanding premiums related to auto, health, and property insurance policies and warrantiesK Analyzing data and solving problems relating to investing in stocks, bonds, mutual funds, annuities, real estate Investments and retirement plansL Applying knowledge of buying vs. renting property, mortgages, other costs of buying property and ownership to make financial calculations and decisions Loans and CreditCreditDebtEconomic PrinciplesTravelingM. Understanding applications, qualifications, and contracts for loans of money and financing or leasing of vehicles, equipment, and property including applying interest rates to loans.N. Computing finance charges and understanding credit cards and credit lines, credit scores and reports, and credit vs. cash O. Understanding bankruptcy, consumer responsibilities, debt management, identity theft, and paying off debtP. Applies knowledge of consumer rights, inflation and purchasing power, the economy and world economics to financial situations.Q. Converting international currency, measurements, time and temperature. Preparing travel expenses Starting a BusinessAnalyzing Business DataR. Analyzing for break-even, markup and markdown and evaluating the business planS. Using graphs, business summary statistics, data-based business decisions, and probabilities in the business setting 12.LANGUAGE SKILLS152.57.5Infused throughout the course12 LANGUAGE SKILLS – The student demonstrates language skill proficiency in:Grammar, spelling, punctuationVocabularyReadingCommunication/SpeakingCompositionAGrammar, Spelling & PunctuationBVocabularyCReading skillsD Communication/SpeakingEComposition/WritingF & BCore4.25.15.25.35.410.4PathA1.4ELA.9-10RC 2.1, 2.3, 2.5, 2.6, 2.7WS 1.3, 1.5, 2.6ELA 11-12RC 2.3WS 1.8, 2.5TTRProblems,Reviews, Tests,and Written Assignments13.KEYBOARD PRODUCTION352.57.5Infused throughout the course13. KEYBOARD PRODUCTION – (Typing speeds based on 5-minute timed writings) – The studentBusiness correspondenceBusiness reportsEntering data from source documents.Business formsTimed writings for speed and accuracyFormats and produces business correspondence.Formats and produces a business pletes projects by entering data from source pletes forms.Practices alphabetic and numeric key reaches with accuracy and speed.Types at a corrected speed of 20-24 words per minute.Types at a corrected speed of 25-29 words per minute.Types at a corrected speed of 30-34 words per minute.Types at a corrected speed of 35-44 words per minute.Types at a corrected speed of 45-54 words per minute.Types at a corrected speed of 55-64 words per minute.Types at a corrected speed of 65-74 words per minute.Performs data entry at a speed of 6,000 - 7,000 strokes per hour.Performs data entry at a speed of 7,000 - 8,000 strokes per hour.Performs data entry at a speed of 8,000 - 10,000 strokes per hour.Performs data entry at a speed of 10,000 or more strokes per hour.IT:A3.0A4.0A8.0TTELA 9-10W2.5a,b,c,dWA:2.6a,b,c,dTTAssigned projectsProject14. ON-THE-JOB-TRAINING (infused throughout the course)Maintains accounts receivableMaintains accounts payableVerifies purchase orders and invoicesReconciles bank statementsChecks for errorsJournalizes transactionsPosts transactionsProcesses payrollCompletes quarterly and year-end tax formsPrepares trial balancesUses 10-key calculator12512514. ON-THE-JOBTRAINING (CC/CVE) – The student:Maintains accounts receivableMaintains accounts payableVerifies purchase orders and invoicesReconciles bank statementsChecks for errorsJournalizes transactionsPosts transactionsProcesses payrollCompletes quarterly and year-end tax formsPrepares trial balancesUses 10-key calculator(Infused through-out the course)(Infused throughout the course)On-site observations and evaluationsEnters and retrieves data on a computerPerforms word processing tasksSorts and files materialsOperates standard office equipmentAnswers phonesUses QuickBooksUses Microsoft ExcelEnters and retrieves data on a computerPerforms word processing tasksSorts and files materialsOperates standard office equipmentAnswers phonesUses QuickBooksUses Microsoft Excel15. ALL ASPECTS OF THE INDUSTRY Identifies key elements of industry planningIdentifies key elements of managementUnderstands industry financeUnderstands the underlying principles of technologyIdentifies the labor and regulatory issuesUnderstands the community, health, safety and environmental issuesAllocates resources (i.e., time, money, materials, space and staff).Work on teams, teach others, serve customers, lead, negotiate and work well with people from culturally diverse backgrounds1515. Expected Student Learning Results OCCUPATIONAL KNOWLEDGE AND SKILLS - The students has demonstrated:Accessing and utilizing technology and informationPracticing occupational safety standardsThinking critically and solving problems effectivelyUsing basic skills in reading, writing, mathematics, listening and speaking as they relate to occupation specific skillsAttaining a comprehensive understanding of all aspects of industry the individual is preparing to enterF & BCore3.1-3.74.1-4.55.16.1-6.38.1-8.59.1-9.510.1-10.411.0PathC 1.0-4.0TRRRTTTRRTT(9/10)LC 1.1-1.5WS 1.4, 1.9, 2.5, 2.6LS 1.1,1.3, 1.7, 2.3, 2.5R 2.1, 2.6(11/12)LS 1.8WS 1.1, 1.7, 2.5, 2.6R 2.3S 2.4, 2.5E 12.4RRTRRTTTTRProblems,Reviews, Tests, Written Assignments, and guest speakersAcquire and evaluate data, organize and maintain files, interpret and communicate information as well as use computer to process informationUnderstands social, organizational, and technical systems, monitor correct performance and improve systemsApplying knowledge to real world problems and situations I. Select equipment and tools, apply technology to specific tasks and maintain and troubleshoot equipmentJ. Follow safety procedures and practicesK. Demonstrate (show) understanding of ethics and confidentiality16. WORKPLACE BASICS (infused throughout the course)Works independently and collaborativelyCommunicates effectively and appropriatelyPerforms reliably and responsiblyRespects diversityIs punctual and dependableFollows directionsWorks well with minimum supervisionIs cooperativeTakes initiative by working beyond minimum requirementsMeets job standards of neatness and groomingResponds appropriately to constructive criticism16. WORKPLACE SKILLS AND BEHAVIOR - The student has demonstrated the following standards of professionalism:Works independently and collaborativelyRespects and understands diversity.Performs reliably and responsiblyRespects diversityIs punctual and dependableFollows directionsWorks well with minimum supervision.Is cooperativeTakes initiative by working beyond minimum requirementsMeets job standards of neatness and grooming.Responds appropriately to criticismF & BCore5.15.36.16.26.37.17.27.37.48.18.28.38.48.59.19.39.49.5PathB1.2B1.3B2.2B2.3TRRRRRTRRRTTTRTTTTTTTT(infused throughout the course)(9/10)W 1.3, 1.9, 2.3, 2.4, 2.5, 2.6(11/12)W 2.6LC 1.3, 1.4LS 1.1, 1.3, 2.5, 2.6ELA 2.5RTRTTTProblems,Reviews, Tests,and Written Assignments17. JOB ACQUISITION SKILLSCompletes a job application Prepares an appropriate resumeWrites cover letter to target a job Models job interview techniquesAttains awareness of advanced career and educational opportunities and the need for continuous education1517. JOB ACQUISITION SKILLS/LIFELONG LEARNING OPPORTUNITIES - The student has demonstrated an awareness of career options and lifelong learning opportunities by:Completed a job applicationAcquiring job interview techniquesAttaining awareness of advanced career and educational opportunitiesF & BCore3.1-3.74.25.17.1-7.48.1, 8.311.0TRRRTTTTT(9/10)LC 1.4WS 1.4, 1.9, 2.5, 2.6LS 1.1, 2.3, 2.5R 2.1, 2.6(11/12)LS 1.8WS 1.1, 2.5, 2.6R 2.3E 12.4RRRTRRRRTTTWritten Assignments, mock interviews, and guest speakers18. OUTSTANDING STUDENT AWARDThe student has received the ROP Outstanding Student Award.Total Hours540340340 ................
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