PACING GUIDE for BUSINESS EDUCATION



PACING GUIDE for BUSINESS EDUCATION

Grade Level: 10-11 Big Idea: Accounting 1 Prepared By: Union County Schools

|Time Frame |1 Day |2 Days |5 Days |3 Days |

|Unit Topic |Student organizations |Safety |Cash Management |Ethics |

|(Specify skills/information that will be | | | | |

|learned.) | | | | |

|Enduring Understandings |Student organizations help take classroom |Safety is important in every occupation. |Balancing a checkbook and understanding how|There are potential hazards to financial |

|(Give and/or demonstrate necessary |learning to real-world experience. | |cash flows in and out of an account is a |data when unethical practices are followed.|

|information) | |All work/play areas have the potential to |critical tool for students to have. | |

| | |be hazardous. | |Many issues exist that can cause ethical |

| | | | |dilemmas in the business world. |

| | | | | |

|Essential Questions |What are the student organizations |Identify good work attitudes that affect |Identify the parts of a check. |Give the definition of ethics. |

|(Steps to check for student understanding) |available at UCHS? |safety on the job. |Identify the parts of a deposit slip. |Identify potential situations that may |

| |Who are the officers and advisors for these|Identify major causes of office-related |Reconcile a bank statement to a checkbook. |cause a person to make an unethical choice |

| |organizations? |accidents. |Identify parts of a check register. |in their personal life. |

| | |Demonstrated knowledge of an emergency |Keep a register up to date. |Identify potential situations that may |

| | |plan. |Identify what items should be recorded in a|cause a person to make an unethical choice |

| | |Describe the threat of viruses to a |register. |in the business world. |

| | |computer network, methods of avoiding | | |

| | |attacks, and options in dealing with a | | |

| | |virus attack. | | |

| | | | | |

PACING GUIDE for BUSINESS EDUCATION

Grade Level: 10-11 Big Idea: Accounting 1 Prepared By: Union County Schools

|Time Frame |1 Day |2 Days |5 Days |3 Days |

|Essential Questions con’t | |Identify potential abuse and unethical | | |

| | |uses of computers and networks, | | |

| | |especially in relation to financial | | |

| | |areas. | | |

|Standards |Accting I – B 1-4 |Accting I – A 1-5 |Accting I – D 1-5 |Accting I – F 1-2 |

| |1. Explain how related student |1. Identify good work attitudes that |1. Endorse checks and prepare a deposit |1. Describe ethical practices in the |

| |organizations are integral parts of |affect safety on the job. |slip. |accounting profession. |

| |career and technology courses. |2. Identify major causes of work-related|2. Complete a check stub and write a |2. Develop and demonstrate business ethics. |

| |2. Explain the goals and objectives of |accidents in offices. |check. | |

| |related student organizations. |3. Demonstrate knowledge of an emergency|3. Record the entry for a service | |

| |3. List opportunities available to |plan. |charge, credit cards fees, direct | |

| |students through participation in |4. Describe the threat of viruses to a |deposit, | |

| |related student organization conferences|computer network, methods of avoiding |ATM withdrawals, and automatic payment | |

| |and other activities. |attacks, and options in dealing with a |withdrawals. | |

| |4. Explain how participation in career |virus attack. |4. Record the entry for returned items. | |

| |and technology education student |5. Identify potential abuse and |5. Reconcile a bank statement and | |

| |organizations can promote lifelong |unethical uses of computers and |journalize reconciling items. | |

| |responsibility for community service and|networks. | | |

| |professional development. | | | |

PACING GUIDE for BUSINESS EDUCATION

Grade Level: 10-11 Big Idea: Accounting 1 Prepared By: Union County Schools

|Time Frame |1 Day |2 Days |5 Days |3 Days |

|Integrations |Opportunity to identify other courses |None |Opportunity to identify with basic math |Opportunity to identify with all areas |

|(with other discipline areas)|that are business fields (English, Math,| |skills (add, subtract, multiply, divide,|in making ethical choices. |

| |etc.) | |decimals) | |

|District Assessments |NA |NA |NA |NA |

|(culminating assessments) | | | | |

PACING GUIDE for BUSINESS EDUCATION

Grade Level: 10-11 Big Idea: Accounting 1 Prepared By: Union County Schools

|Time Frame |79 Days | | |

|Unit Topic |Accounting Cycle (including Automated Accounting) | | |

|(Specify skills/information that| | | |

|will be learned.) | | | |

|Enduring Understandings |There are nine steps to the accounting cycle. | | |

|(Give and/or demonstrate | | | |

|necessary information) |The accounting equation is assets = liabilities + owner’s equity. | | |

| | | | |

| |Business transactions are recorded using these steps and must keep the accounting| | |

| |equation in balance. | | |

| | | | |

| |Financial statements allow business owners to make informed financial decisions. | | |

|Essential Questions |Identify different types of business. | | |

|(Steps to check for student |Identify the accounting equation. | | |

|understanding) |Define double entry accounting. | | |

| |Identify activities that cause financial transactions in a business. | | |

| |Identify accounts and account types. | | |

| |Identify and understand ledgers, journals, and reference documents. | | |

| |Identify multiple types of financial statements. | | |

| |Identify accounting software and its purpose. | | |

PACING GUIDE for BUSINESS EDUCATION

Grade Level: 10-11 Big Idea: Accounting 1 Prepared By: Union County Schools

|Time Frame |79 Days | | |

|Standards |Accting I – C 1-13 | | |

| |1. List the parts of the basic accounting equation and define each part. | | |

| |2. Classify accounts as assets, liabilities, or capital. | | |

| |3. Explain the accounting equation. | | |

| |4. Prepare a beginning balance sheet. | | |

| |5. Open accounts in a general ledger, accounts receivable ledger, and accounts | | |

| |payable ledger. | | |

| |6. Journalize transactions in a general journal and/or special journals. | | |

| |7. Post from the journal(s) to the general ledger, accounts receivable ledger, | | |

| |and accounts payable ledger. | | |

| |8. Prepare a schedule of accounts receivable and a schedule of accounts payable. | | |

| |9. Prepare a trial balance | | |

| | | | |

PACING GUIDE for BUSINESS EDUCATION

Grade Level: 10-11 Big Idea: Accounting 1 Prepared By: Union County Schools

|Time Frame |79 Days | | |

|Integrations |Opportunity to identify with math and the use of a linear equation (assets = | | |

|(with other discipline areas)|liabilities + owner’s equity). | | |

|District Assessments |NA | | |

|(culminating assessments) | | | |

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