Monroe Township Schools

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					                                          Monroe Township Schools




                                      Curriculum Management System


                                                   Accounting I
                                                  Grade 10, 11,12


                                                    July 2002
Anticipated Implementation Date: September 2003                     Board Approval Date:
                                       Table of Contents



Monroe Township Schools Administration and Board of Education Members   Page 3

Acknowledgments                                                         Page 4

District Mission Statement and Goals                                    Page 5

Introduction/Philosophy/Educational Goals                               Page 6

National and State Standards                                            Pages 7 - 11

Goals/Objectives/Instructional Tools/Activities                         Pages 12 - 32

Benchmarks                                                              Page 33




                                                  2
MONROE TOWNSHIP BOARD OF EDUCATION



         MONROE TOWNSHIP
           ADMINISTRATION

     Dr. Ralph P. Ferrie, Superintendent
Dr. Gail D. Brooks, Assistant Superintendent

        BOARD OF EDUCATION

        Joseph Homoki, President
    Kathy Kolupanowich, Vice President
            Marvin Braverman
              Jay Ellis Brown
               Susan Cohen
               Carol Haring
               Lew Kaufman
              Kathy Leonard
               Amy Speizer

   JAMESBURG REPRESENTATIVE

              Patrice Faraone

          Student Board Members

              Thomas Bodall
               John Ronan

                     3
                                            Acknowledgments


The following individuals are acknowledged for their assistance in the preparation of this Curriculum
Management System:



Writers Names:       Roberta Balon


Supervisor Name:     Robert Mele, Supervisor of Arts and Careers Technology

Technology Staff:    Al Pulsinelli
                     Reggie Washington
                     Bill Wetherill

Secretarial Staff:   Debby Gialanella
                     Geri Manfre
                     Gail Nemeth




                                                     4
                                 Monroe Township Schools
                                    Mission and Goals

                                                Mission

The mission of the Monroe Township School District, a unique multi-generational community, is to
collaboratively develop and facilitate programs that pursue educational excellence and foster
character, responsibility, and life-long learning in a safe, stimulating, and challenging environment to
empower all individuals to become productive citizens of a dynamic, global society.

                                                 Goals

To have an environment that is conducive to learning for all individuals.

To have learning opportunities that are challenging and comprehensive in order to stimulate the
intellectual, physical, social and emotional development of the learner.

To procure and manage a variety of resources to meet the needs of all learners.

To have inviting up-to-date, multifunctional facilities that both accommodate the community and are
utilized to maximum potential.

To have a system of communication that will effectively connect all facets of the community with the
Monroe Township School District.

To have a staff that is highly qualified, motivated, and stable and that is held accountable to deliver a
safe, outstanding, and superior education to all individuals.
                                                    5
            INTRODUCTION, PHILOSOPHY OF EDUCATION, AND EDUCATIONAL GOALS




                                                             Philosophy
Monroe Township Schools are committed to providing all students with a quality education resulting in life-long learners who can
succeed in a global society. The business courses in the Arts and Careers Technology Department are designed to meet the needs of
several types of students: 1) those who plan to attend college and seek to make a career in a business related field, 2) those who want
to further refine their business skills at an accredited business school after completing high school, 3) the career oriented who plan to
enter the world of work after completing high school.
    The curriculum is designed with the integration, implementation, and application of technology. All students will be given worthwhile
opportunities and strong support to develop workplace readiness skills which are necessary to become productive, well-rounded
citizens.



                                                         Educational Goals
 The Accounting I course is an introduction to the financial world and the related career paths available for future pursuit. This course
 provides foundation skills necessary for preparing the accounting records of a sole proprietorship and partnership using both manual
 and automated materials. Topics presented include understanding the accounting equation, theory of debits and credits, journalizing
 and posting transactions, calculating payroll, computing taxes, and preparing financial statements. Also included are practice set
 simulations that provide a culminating hands-on experience for keeping the records of both retail and merchandising businesses.

 In addition, the course contains practical consumer mathematics, which can be utilized by all students in their daily lives. Such
 subjects as checking accounts, bank reconciliation, taxes, interest calculation and payroll are studied.




                                                                    6
                                       New Jersey Core Curriculum Content Standards

Mathematics Standards And Progress Indicators
----------------------------------------------------------------------------
Standard 4.1:
All Students Will Develop The Ability To Pose And Solve Mathematical Problems In Mathematics, Other Disciplines, And Everyday
Experiences.

Descriptive Statement: Problem posing and problem solving involve examining situations that arise in mathematics and other
disciplines and in common experiences, describing these situations mathematically, formulating appropriate mathematical questions,
and using a variety of strategies to find solutions. By developing their problem-solving skills, students will come to realize the potential
usefulness of mathematics in their lives.

16. Recognize, formulate, and solve problems arising from mathematical situations, everyday experiences, applications to other
disciplines, and career applications.

Standard 4.5:
All Students Will Regularly And Routinely Use Calculators, Computers, manipulatives, And Other Mathematical Tools To Enhance
Mathematical Thinking, Understanding, And Power.

Descriptive Statement: Calculators, computers, manipulatives, and other mathematical tools need to be used by students in both
instructional and assessment activities. These tools should be used, not to replace mental math and paper-and-pencil computational
skills, but to enhance understanding of mathematics and the power to use mathematics. Historically, people have developed and used
manipulatives (such as fingers, base ten blocks, geoboards, and algebra tiles) and mathematical devices (such as protractors,
coordinate systems, and calculators) to help them understand and develop mathematics. Students should explore both new and
familiar concepts with calculators and computers, but should also become proficient in using technology as it is used by adults, that is,
for assistance in solving real-world problems.

8. Use calculators and computers effectively and efficiently in applying mathematical concepts and principles to various types of
    problems.




                                                                      7
New Jersey Department of Education New Jersey Core Curriculum Content Standards
Mathematics Standards And Progress Indicators
----------------------------------------------------------------------------
Standard 4.14:
All Students Will Apply The Concepts And Methods Of Discrete Mathematics To Model And Explore A Variety Of Practical Situations.

Descriptive Statement: Discrete mathematics is the branch of mathematics that deals with arrangements of distinct objects. It includes
a wide variety of topics and techniques that arise in everyday life, such as how to find the best route from one city to another, where the
objects are cities arranged on a map. It also includes how to count the number of different combinations of toppings for pizzas, how
best to schedule a list of tasks to be done, and how computers store and retrieve arrangements of information on a screen. Discrete
mathematics is the mathematics used by decision-makers in our society, from workers in government to those in health care,
transportation, and telecommunications. Its various applications help students see the relevance of mathematics in the real world.

14. Analyze iterative processes with the aid of calculators and computers.


Standard 4.16:
All Students Will Demonstrate High Levels Of Mathematical Thought Through Experiences Which Extend Beyond Traditional
Computation, Algebra, And Geometry.

Descriptive Statement: High expectations for all students form a critical part of the learning environment. The belief of teachers,
administrators, and parents that a student can and will succeed in mathematics often makes it possible for that student to succeed.
Beyond that, this standard calls for a commitment that all students will be continuously challenged and enabled to go as far
mathematically as they can.

 8. Learn mathematics in classes that reflect the diversity of the school's total student population.
 9. Be provided with opportunities at all grade levels for further study of mathematics, especially including topics beyond traditional
     computation, algebra, and geometry.
10. Be challenged to maximize their mathematical achievements at all grade levels.




                                                                     8
New Jersey Department of Education New Jersey Core Curriculum Content Standards
Cross-Content Workplace Readiness Standards And Progress Indicators
----------------------------------------------------------------------------
Standard 1:
All Students will Develop Career Planning and Workplace Readiness Skills

Descriptive Statement: Students will be expected to develop the skills to seek, obtain, maintain, and change jobs. These skills are
critical to each student's future ability to navigate in the complex world of work. Prior to leaving school, each student should possess the
skills needed to sustain him/herself as an adult in the labor force.

Cumulative Progress Indicators

All students will be able to:

 2. Describe the importance of personal skills and attitudes to job success.
 3. Identify career interests, abilities, and skills.
 5. Identify skills that are transferable from one occupation to another.
 7. Describe the importance of academic and occupational skills to achievement in the work world.
10. Prepare a resume and complete job applications.
12. Demonstrate consumer and other financial skills.




Standard 2:
All Students Will Use Information, Technology, And Other Tools

Descriptive Statement: Students will be expected to develop skills in the use of information, up-to-date educational technology, and
other tools to improve learning, achieve goals, and produce products and presentations. They will learn to develop, locate, summarize,
organize, synthesize, and evaluate information. Students will be expected to use technological tools, such as telecommunications
networking, for problem-solving, writing, and research.

Cumulative Progress Indicators

All students will be able to:

2. Select appropriate tools and technology for specific activities.

                                                                      9
3. Demonstrate skills needed to effectively access and use technology-based materials through keyboarding, troubleshooting, and
    retrieving and managing information.
 5. Access technology-based communication and information systems.
 6. Access and assess information on specific topics using both technological (e.g., computer, telephone, satellite) and print resources
    available in libraries or media centers.
 7. Use technology and other tools to solve problems, collect data, and make decisions.
 8. Use technology and other tools, including word-processing, spreadsheet and presentation programs, and print or graphic utilities, to
    produce products.
 9. Use technology to present designs and results of investigations.


Standard 3:
All Students Will Use Critical Thinking, Decision Making And Problem-Solving Skills

Descriptive Statement: Students will be expected to develop original thoughts and ideas, think creatively, develop habits of inquiry,
and take intellectual and performance risks. They will be expected to recognize problems, devise a variety of ways to solve these
problems, analyze the potential advantages and disadvantages of each alternative, and evaluate the effectiveness of the method
ultimately selected.

Cumulative Progress Indicators

All students will be able to:

 1. Recognize and define a problem, or clarify decisions to be made.
 2. Use models, relationships, and observations to clarify problems and potential solutions.
 3. Formulate questions and hypotheses.
 5. Use the library media center as a critical resource for inquiry and assessment of print and nonprint materials.
 9. Identify patterns and investigate relationships.
10. Monitor and validate their own thinking.
11. Identify and evaluate the validity of alternative solutions.
12. Interpret and analyze data to draw conclusions.
13. Select and apply appropriate solutions to problem-solving and decision-making situations.
14. Evaluate the effectiveness of various solutions.




                                                                    10
Standard 4:
All Students Will Demonstrate Self-Management Skills.

Descriptive Statement: Students will be expected to address issues related to personal development, such as accepting responsibility
for their own learning and understanding expectations for performance. They are also expected to demonstrate positive work behaviors
and ethics, the ability to work individually and cooperatively in groups, and respect for others of diverse cultural and social backgrounds.

Cumulative Progress Indicators

All students will be able to:

 1. Set short and long term goals.
 3. Evaluate their own actions and accomplishments.
10. Apply study skills to expand their own knowledge and skills.


Standard 5:
All Students Will Apply Safety Principles.

Descriptive Statement: Safety is an important component of all content areas, especially the arts, health and physical education,
science, occupational education programs, and any content area where hands-on activities take place. Students need to learn
behaviors that will ensure their own safety and health and that of others. They also should become familiar with the rules and laws
governing safety and health so that they can act responsibly implement these standards.

Cumulative Progress Indicators

All students will be able to:

4. Demonstrate safe use of tools and equipment.
7. Identify and follow safety procedures for laboratory and other hands-on experiences.




                                                                    11
                    Mandated                          Curriculum Management System             Goal 1: The student will be able to differentiate between various
                    Assessment                        Grade Level/Subject:                         forms of business organizations, and identify careers in which
Suggested days of

                                                      Grades 10, 11, 12/Accounting I               accounting is used.




                                         TERRA NOVA
                                                      Objectives / Cluster Concepts /          Instructional Tools / Materials /     Learning Activities / Interdisciplinary
                                                                                               Technology / Resources                Activities / Assessment Model
Instruction




                           GEPA                       Cumulative Progress Indicators (CPI's)


                                  HSPA
                    ESPA




                                                      The student will be able to:

4                                 X                   1.1. List the advantages and                Century 21 Accounting,               Note taking, class discussion,
                                                           disadvantages of sole                   Multicolumn Journal Text,             media center research, internet
                                                           proprietorships, partnerships,          Seventh Edition, Ross,                research, resume preparation.
                                                           and corporations.                       Gilbertson, Lehman, Hanson,          Textbook reading and
                                                           (WR.3.9, 3.12, 1.3)                     Southwestern Educational              discussion. Text pages xv, xvi,
                                  X                   1.2. List at least three possible            Publishing, 2000.                     xvii, 25, 41, 65, 97, 125, 155,
                                                           business careers in which the          Media center occupation and           181, 199, 227, 253, 275, 303,
                                                           student has an interest and             career resources such as:             331.365.
                                                           provide two skills each that            Dictionary of Occupational           Homework, teacher
                                                           are required for that career.           Titles, U.S. Department of            observation, self-assessment,
                                                           (WR.4.1, .3.12, 1.3, 1.5, 1.7)          Labor, Berman Publishing Co,          and class discussion.
                                                      1.3. Discuss the personal                    1993, Encyclopedia of Careers
                                  X                                                                and Vocational Guidance,             Evaluate completed resumes.
                                                           qualities that are desirable for
                                                           someone who wishes to                   Cosgrove, Ferguson                   Assess class performance and
                                                           apply for a business position.          Publishing Co., 1999,                 participation.
                                                           (WR.1.2, 1.3, 1.5, 1.7)                 Encyclopedia of Job-winning
                                                      1.4. Prepare a professional
                                                                                                   Resumes, Fournier and Spin,
                                  X                                                                Round Lake Publishing Co.,
                                                           resume.
                                                           (WR.5.4, 3.5, 2.3, 2.5, 2.6,            1993.
                                                           2.8, 1.3, 1.10)                        Internet sites such as:
                                                                                                   www. monster, com.,
                                                                                                   www. nj.com/careers,
                                                                                                   http://careers.wsj.com,
                                                                                                   http://stats.bls.gov/ocohome.ht
                                                                                                   m, www.hotjobs.com
                                                                                                  Samples of completed
                                                                                                   resumes.
                                                                                                  Rubrics for professional

                                                                                                   12
                    Mandated                          Curriculum Management System             Goal 1: The student will be able to differentiate between various
                    Assessment                        Grade Level/Subject:                         forms of business organizations, and identify careers in which
Suggested days of

                                                      Grades 10, 11, 12/Accounting I               accounting is used.




                                         TERRA NOVA
                                                      Objectives / Cluster Concepts /          Instructional Tools / Materials /   Learning Activities / Interdisciplinary
                                                                                               Technology / Resources              Activities / Assessment Model
Instruction




                           GEPA                       Cumulative Progress Indicators (CPI's)


                                  HSPA
                    ESPA




                                                      The student will be able to:

                                                                                                   resume assessment.
                                                                                                  Teacher-made overhead
                                                                                                   projector transparencies,
                                                                                                   notebooks, computers,
                                                                                                   diskettes, printer.




                                                                                                   13
                    Mandated                          Curriculum Management System             Goal 2: Thestudent will be able to identify and use accounting
                    Assessment                        Grade Level/Subject:                        concepts and practices related to starting a service business
                                                      Grades 10, 11, 12/Accounting I              organized as a proprietorship and prepare a beginning
Suggested days of



                                                                                                  balance sheet.




                                         TERRA NOVA
                                                      Objectives / Cluster Concepts /          Instructional Tools / Materials /   Learning Activities /
Instruction




                                                      Cumulative Progress Indicators (CPI's)   Technology / Resources              Interdisciplinary Activities /
                                                                                                                                   Assessment Model
                           GEPA

                                  HSPA
                    ESPA




                                                      The student will be able to:

4                                 X                   2.1. Define accounting terms                Century 21 Accounting, Multicolumn          Vocabulary drills both written
                                                           related to starting a service           Journal Text, Seventh Edition, Ross,         and oral, note taking, and class
                                                                                                   Gilbertson, Lehman, Hanson,
                                                           business organized as a                 Southwestern Educational                     discussion.
                                                           proprietorship.                         Publishing, 2000.                           Board work for equations.
                                                           (WR.3.12)                              Century 21 Accounting, Multicolumn          Group and Individual work
                                  X                   2.2. Classify accounts as assets,            Journal Text, Seventh Edition, Ross,
                                                                                                                                                using transparencies, text, and
                                                           liabilities, or owner’s equity          Gilbertson, Lehman, Hanson,
                                                                                                                                                workbook forms. Text chapter
                                                                                                   Southwestern Educational
                                                           and demonstrate their                                                                1, pages 8, 12, and 15,
                                                                                                   Publishing, 2000.
                                                           relationships in the
                                                           accounting equation.                   Century 21 Accounting, Multicolumn          Workbook application
                                                                                                   Journal Working Papers, Seventh              problems, mastery and
                                                           (WR., 3.2, 3.10, 3.13, 4.10)            Edition, Ross, et al., Southwestern
                                                           (CPI 4.1.16)                            Educational Publishing, 2000.
                                                                                                                                                challenge problems. Text
                                                                                                                                                chapter 1, pages 17-20.
                                  X                   2.3. Analyze how transactions               Century 21 Accounting, Study Guide
                                                           related to starting a service           and Recycling Problem Working                Homework.
                                                                                                   Papers, Seventh Edition, Ross, et al.,
                                                           business organized as a                                                             Study guides and chapter
                                                                                                   Southwestern Educational
                                                           proprietorship affect accounts          Publishing, 2000.                            review.
                                                           in an accounting equation.             Century 21 Accounting, Multicolumn          Evaluate student class
                                                           (WR. 3.2, .3.10, 3.13, 4.10)            Journal, Chapter and Cycle Tests,            participation and homework.
                                                           (CPI 4.1.16)                            Seventh Edition, Ross, et al.,
                                                                                                   Southwestern Educational                    Monitor student progress and
                                  X                   2.4. Prepare a balance sheet from                                                         evaluate completed problems.
                                                                                                   Publishing, 2000.
                                                           information in an accounting
                                                           equation. (WR. 3.2, 3.10, 3            Century 21 Accounting, Solution             Quiz.
                                                                                                   Transparencies.
                                                           .13, 4.10 (CPI 4.1.16)
                                                                                                  Pen, pencil, ruler, calculator, and
                                                                                                   notebook.




                                                                                                   14
                    Mandated                          Curriculum Management System             Goal 3: Thestudent will be able to analyze how transactions change
                    Assessment                        Grade Level/Subject:                         owner’s equity in an accounting equation and sort transactions
Suggested days of



                                                      Grades 10, 11, 12/Accounting I               into debit and credit parts.




                                         TERRA NOVA
                                                      Objectives / Cluster Concepts /          Instructional Tools / Materials /            Learning Activities / Interdisciplinary
                                                                                               Technology / Resources                       Activities / Assessment Model
Instruction




                                                      Cumulative Progress Indicators (CPI's)
                           GEPA

                                  HSPA
                    ESPA




                                                      The student will be able to:

8                                 X                   3.1. Define accounting terms                Century 21 Accounting, Multicolumn          Vocabulary drills both written
                                                           related to changes that affect          Journal Text, Seventh Edition, Ross,         and oral, note taking, and class
                                                                                                   Gilbertson, Lehman, Hanson,
                                                           owner’s equity for a service            Southwestern Educational                     discussion.
                                                           business organized as a                 Publishing, 2000.                           Board work for equations and
                                                           proprietorship. (WR.3.12)              Century 21 Accounting, Multicolumn           T-accounts.
                                  X                   3.2. Identify accounting concepts            Journal Working Papers, Seventh
                                                                                                                                               Group and individual work
                                                           and practice related to                 Edition, Ross, et al., Southwestern
                                                                                                   Educational Publishing, 2000.                using transparencies, text, and
                                                           changes that affect owner’s                                                          workbook forms. Text
                                                           equity. (WR.3.1, WR.3.10)              Century 21 Accounting, Study Guide
                                                                                                   and Recycling Problem Working                chapters 2 and 3, pages 29,
                                  X                   3.3. Analyze changes in an                   Papers, Seventh Edition, Ross, et al.,       31, 44, 50, and 56.
                                                           accounting equation that                Southwestern Educational
                                                                                                                                               Workbook application
                                                           affect owner’s equity.                  Publishing, 2000.
                                                                                                                                                problems, mastery and
                                                           (WR.3.12, WR.3.13)                     Century 21 Accounting, Multicolumn
                                                                                                   Journal, Chapter and Cycle Tests,            challenge problems. Text
                                  X                   3.4. Use T-accounts to analyze                                                            chapters 2 and 3, pages 33-36
                                                                                                   Seventh Edition, Ross, et al.,
                                                           transactions showing which              Southwestern Educational                     and 58-61.
                                                           accounts are debited or                 Publishing, 2000.
                                                                                                                                               Homework assignments.
                                                           credited for each transaction.         Century 21 Accounting, Solution
                                                           (WR.3.12, WR.3.13)                      Transparencies.                             Study guides and chapter
                                                                                                  Pen, pencil, ruler, calculator, and          review.
                                                                                                   notebook.                                   Evaluate student class
                                                                                                  Teacher-made transparencies.                 performance and homework.
                                                                                                                                               Monitor student progress and
                                                                                                                                                evaluate completed problems.
                                                                                                                                               Test.




                                                                                                   15
                    Mandated                          Curriculum Management System             Goal 4: The student will be able to journalize and post accounting
                    Assessment                        Grade Level/Subject:                         transactions both manually and on a computer.
Suggested days of



                                                      Grades 10, 11, 12/Accounting I




                                         TERRA NOVA
                                                      Objectives / Cluster Concepts /          Instructional Tools / Materials /            Learning Activities / Interdisciplinary
                                                                                               Technology / Resources                       Activities / Assessment Model
Instruction




                                                      Cumulative Progress Indicators (CPI's)
                           GEPA

                                  HSPA
                    ESPA




                                                      The student will be able to:

15                                X                   4.1. Define accounting terms                Century 21 Accounting, Multicolumn          Class vocabulary drills.
                                                           related to journalizing and             Journal Text, Seventh Edition, Ross,
                                                                                                   Gilbertson, Lehman, Hanson,                 Group and individual work
                                                           posting transactions.                   Southwestern Educational                     using transparencies, text, and
                                                           (WR.3.12)                               Publishing, 2000.                            workbook forms. Chapters 4
                                                      4.2. Record in a five-column                Century 21 Accounting, Multicolumn           and 5, text pages 71, 75, 81,
                                  X                        journal transactions to set up          Journal Working Papers, Seventh              87, 102, 106, 111and 117.
                                                           a business, buy insurance for           Edition, Ross, et al., Southwestern
                                                                                                   Educational Publishing, 2000.               Workbook application
                                                           cash and supplies on                                                                 problems, mastery and
                                                           account. (WR.1.12, 3.13)               Century 21 Accounting, Study Guide
                                                                                                   and Recycling Problem Working                challenge problems. Chapters
                                  X                   4.3. Record in a five-column                 Papers, Seventh Edition, Ross, et al.,       4 and 5, text pages 89-92 and
                                                           journal transactions that               Southwestern Educational                     119-120.
                                                           affect owner’s equity and               Publishing, 2000.
                                                                                                                                               Homework practice problems.
                                                           receiving cash on account.             Century 21 Accounting, Multicolumn
                                                           (WR.1.12, 3.13)                         Journal, Chapter and Cycle Tests,           Study guides and chapter
                                                                                                   Seventh Edition, Ross, et al.,               review.
                                  X                   4.4. Prove and rule a five-column            Southwestern Educational
                                                           journal and prove cash.                 Publishing, 2000.                           Note taking and board work for
                                                           (WR.1.12, 2.2, 3.13, 3.14)             Century 21 Accounting, Solution
                                                                                                                                                journal proofs.
                                                           (CPI 4.1.16, 4.16.8, 4.16.9)            Transparencies.                             Computer application problems
                                                      4.5. Use a computer to journalize           Automated Accounting 7.0, Windows            for journalizing and posting
                                  X                        and prove transactions and              Program and Electronic Auditor for           transactions and printing
                                                                                                   Automated Accounting 7.0, Ross, et           results. Chapter 4 and 5, text
                                                           print reports. (WR.2.3, 2.7,            al., Southwestern Educational
                                                           2.8, 2.9, 3.14, 4.3, 5.4, 5.7)          Publishing, 2000.
                                                                                                                                                pages 95 and 123.
                                                           (CPI 4.5.8,4.14.14)                    Computers, diskettes, printer.              Use of electronic means to
                                  X                   4.6. Prepare a chart of accounts            Pen, pencil, ruler, calculator, and          analyze and grade computer
                                                           for a service business                  notebook.                                    work.
                                                           organized as a                                                                      Evaluate class participation
                                                           proprietorship. (WR.3.13)                                                            and performance.
                                                                                                   16
                    Mandated                          Curriculum Management System             Goal 4: The student will be able to journalize and post accounting
                    Assessment                        Grade Level/Subject:                         transactions both manually and on a computer.
Suggested days of

                                                      Grades 10, 11, 12/Accounting I




                                         TERRA NOVA
                                                      Objectives / Cluster Concepts /          Instructional Tools / Materials /   Learning Activities / Interdisciplinary
                                                                                               Technology / Resources              Activities / Assessment Model
Instruction




                           GEPA                       Cumulative Progress Indicators (CPI's)


                                  HSPA
                    ESPA




                                                      The student will be able to:

                                  X                   4.7. Post separate amounts and                                                  Evaluate and grade selected
                                                           column totals from a journal                                                class assignments and
                                                           to a general ledger.                                                        homework.
                                                           (WR.3.13)                                                                  Quiz and test.
                                                      4.8. Analyze and journalize
                                  X                        correcting entries. (WR.3.1,
                                                           3.3, 3.11, 3.13)
                                  X                   4.9. Use a computer to prepare a
                                                           chart of accounts and post
                                                           transactions to a ledger.
                                                           (WR.2.3, 2.7, 2.8, 2.9, 3.14,
                                                           4.3, 5.4, 5.7) (CPI 4.5.8,
                                                           4.14.14)




                                                                                                  17
                    Mandated                          Curriculum Management System             Goal 5: The student will be able to use cash control systems
                    Assessment                        Grade Level/Subject:                         including personal and business checking accounts, bank
Suggested days of

                                                      Grades 10, 11, 12/Accounting I               reconciliation, and petty cash.




                                         TERRA NOVA
                                                      Objectives / Cluster Concepts /          Instructional Tools / Materials /            Learning Activities / Interdisciplinary
                                                                                               Technology / Resources                       Activities / Assessment Model
Instruction




                           GEPA                       Cumulative Progress Indicators (CPI's)


                                  HSPA
                    ESPA




                                                      The student will be able to:

12                                X                   5.1. Define accounting terms                Century 21 Accounting, Multicolumn          Class vocabulary drills.
                                                           relating to banking services            Journal Text, Seventh Edition, Ross,
                                                                                                   Gilbertson, Lehman, Hanson,                 Practice writing checks and
                                                           and petty cash. (WR.3.12)               Southwestern Educational                     maintaining a checkbook
                                                      5.2. Properly use and maintain a             Publishing, 2000.                            register.
                                  X
                                                           checkbook and register.                Century 21 Accounting, Multicolumn          Group and individual work,
                                                           (WR.1.12, 3.13) (CPI ,                  Journal Working Papers, Seventh
                                                                                                                                                application, and mastery
                                                           4.1.16, 4.14.14, 4.16.8,                Edition, Ross, et al., Southwestern
                                                                                                   Educational Publishing, 2000.                problems using transparencies,
                                                           4.16.9)                                                                              text, and workbook forms.
                                                                                                  Century 21 Accounting, Study Guide
                                  X                   5.3. Endorse personal and                    and Recycling Problem Working                Chapter 6, text pages 130,
                                                           business checks for deposit.            Papers, Seventh Edition, Ross, et al.,       135, 140, 144, 146-148.
                                                           (WR.1.5,1.12, 3.13)                     Southwestern Educational
                                                                                                   Publishing, 2000.
                                                                                                                                               Homework assignments.
                                                      5.4. Reconcile a bank statement. .
                                  X                                                               Century 21 Accounting, Multicolumn          Study guides and chapter
                                                           (WR.1.12, 3.13) (CPI 4.1.16,
                                                                                                   Journal, Chapter and Cycle Tests,            review.
                                                           4.14.14, 4.16.8, 4.16.9)                Seventh Edition, Ross, et al.,
                                  X                   5.5. Journalize dishonored checks                                                        Field trip to a local bank.
                                                                                                   Southwestern Educational
                                                           and electronic banking                  Publishing, 2000.                           Computer application problems
                                                           transfers. (WR.1.12, 3.13)             Century 21 Accounting, Solution              for completing bank
                                                      5.6. Establish and replenish a               Transparencies.                              reconciliation and petty cash
                                  X
                                                           petty cash fund. WR.1.5,1.12,          Automated Accounting 7.0, Windows            transactions. Chapter 6, text
                                                                                                   Program and Electronic Auditor for           pages 149-150.
                                                           3.13) (CPI 4.1.16, 4.14.14,             Automated Accounting 7.0, Ross, et
                                                           4.16.8, 4.16.9)                         al., Southwestern Educational               Electronically grade computer
                                  X                   5.7. Use a computer to reconcile             Publishing, 2000.                            work.
                                                           a bank statement and                   Facsimiles of checks and check              Evaluate class participation
                                                           journalize bank charges and             stubs.                                       and performance.
                                                                                                  Teacher-made transparencies.
                                                           petty cash transactions.                                                            Evaluate and grade selected
                                                           (WR.2.3, 2.7, 2.8, 2.9, 3.14,          Computers, diskettes, printer.               class assignments and
                                                           4.3, 5.4, 5.7) (CPI 4.5.8,             Pen, pencil, ruler, calculator, and          homework.
                                                           4.14.14)                                notebook.
                                                                                                                                               Test.
                                                                                                   18
             Mandated                              Curriculum Management System             Goal 6: Thestudent will be able to prepare a worksheet for a sole
             Assessment
    Suggested days of                              Grade Level/Subject:                         proprietorship service business.
                                                   Grades 10, 11, 12/Accounting I




                                      TERRA NOVA
                                                   Objectives / Cluster Concepts /          Instructional Tools / Materials /            Learning Activities / Interdisciplinary
                                                                                            Technology / Resources                       Activities / Assessment Model
    Instruction


                        GEPA                       Cumulative Progress Indicators (CPI's)


                               HSPA
    ESPA




                                                   The student will be able to:

8                              X                   6.1. Define and use accounting              Century 21 Accounting, Multicolumn          Class vocabulary drills.
                                                        terms related to worksheets.            Journal Text, Seventh Edition, Ross,
                                                                                                Gilbertson, Lehman, Hanson,                 Note taking and discussion
                                                        (WR.3.12)                               Southwestern Educational                     related to adjusting entries and
                               X                   6.2. Use a completed general                 Publishing, 2000.                            computation of net income and
                                                        ledger to prepare a trial              Century 21 Accounting, Multicolumn           net loss.
                                                        balance. (WR.3.12, 3.13)                Journal Working Papers, Seventh
                                                                                                                                            Group and individual work
                               X                                                                Edition, Ross, et al., Southwestern
                                                   6.3. Record adjustments for                  Educational Publishing, 2000.                using transparencies, text, and
                                                        supplies and prepaid                                                                 workbook forms. Chapter 7,
                                                                                               Century 21 Accounting, Study Guide
                                                        insurance on a worksheet.               and Recycling Problem Working                text pages 158, 164, 169 and
                                                        (WR.3.12, 3.13)                         Papers, Seventh Edition, Ross, et al.,       173.
                               X                                                                Southwestern Educational
                                                   6.4. Extend balance sheet and
                                                                                                Publishing, 2000.
                                                                                                                                            Workbook application
                                                        income statement account                                                             problems, mastery and
                                                        balances on a worksheet.               Century 21 Accounting, Multicolumn
                                                                                                Journal, Chapter and Cycle Tests,            challenge problems. Chapter
                                                        (WR 3.12, 3.13)                         Seventh Edition, Ross, et al.,               7, text pages 175-177.
                               X                   6.5. Total and rule a worksheet              Southwestern Educational                    Homework practice problems.
                                                        calculating net income and/or           Publishing, 2000.
                                                        net loss. (WR 3.12, 3.13)              Century 21 Accounting, Solution
                                                                                                                                            Study guides and chapter
                                                        (CPI 4.1.16, 4.5.8, 4.16.9,             Transparencies.                              review.
                                                        4.16.10)                               Teacher-made transparencies.                Evaluate class performance
                                                                                               Pen, pencil, ruler, calculator, and          and participation.
                                                                                                notebook.                                   Evaluate and grade homework
                                                                                                                                             assignments.
                                                                                                                                            Evaluate and grade selected
                                                                                                                                             class assignments.
                                                                                                                                            Quiz.



                                                                                                19
                    Mandated                          Curriculum Management System             Goal 7:   The student will be able to prepare financial statements
                    Assessment                        Grade Level/Subject:                               and close the books of a proprietorship.
Suggested days of

                                                      Grades 10, 11, 12/Accounting I




                                         TERRA NOVA
                                                      Objectives / Cluster Concepts /          Instructional Tools / Materials /            Learning Activities / Interdisciplinary
                                                                                               Technology / Resources                       Activities / Assessment Model
Instruction




                           GEPA                       Cumulative Progress Indicators (CPI's)


                                  HSPA
                    ESPA




                                                      The student will be able to:

13                                X                   7.1. Define and use accounting              Century 21 Accounting, Multicolumn          Class vocabulary drills.
                                                           terms related to business               Journal Text, Seventh Edition, Ross,
                                                                                                   Gilbertson, Lehman, Hanson,                 Note taking and discussion
                                                           financial statements.                   Southwestern Educational                     related to business financial
                                                           (WR.3.12)                               Publishing, 2000.                            statements and closing the
                                  X                   7.2. Prepare an income statement            Century 21 Accounting, Multicolumn           accounting records.
                                                           and calculate component                 Journal Working Papers, Seventh
                                                                                                                                               Group and individual work
                                                           percentages. (WR. 3.2, 3.10,            Edition, Ross, et al., Southwestern
                                                                                                   Educational Publishing, 2000.                using transparencies, text, and
                                                           3 .13, 4.10) ( CPI 4.1.16)                                                           workbook forms. Chapters 8
                                  X                                                               Century 21 Accounting, Study Guide
                                                      7.3. Prepare a balance sheet.                and Recycling Problem Working                and 9, text pages 186, 191,
                                                           (WR. 3.2, 3.10, 3 .13, 4.10)            Papers, Seventh Edition, Ross, et al.,       202, 209 and 215.
                                                           (CPI 4.1.16)                            Southwestern Educational
                                                                                                                                               Workbook application
                                  X                                                                Publishing, 2000.
                                                      7.4. Record and post adjusting                                                            problems, mastery and
                                                           and closing entries. (WR               Century 21 Accounting, Multicolumn
                                                                                                   Journal, Chapter and Cycle Tests,
                                                                                                                                                challenge problems. Chapters
                                                           3.12, 3.13)                             Seventh Edition, Ross, et al.,               8 and 9, text pages 193-194
                                  X                   7.5. Prepare a post-closing trial            Southwestern Educational                     and 217-219.
                                                                                                   Publishing, 2000.
                                                           balance. (WR 3.12, 3.13)                                                            Homework practice problems.
                                                      7.6. Use accounting computer                Century 21 Accounting, Solution
                                  X                                                                Transparencies.                             Study guides and chapter
                                                           software to produce financial                                                        review.
                                                           statements and close the               Automated Accounting 7.0, Windows
                                                           books of a business.
                                                                                                   Program and Electronic Auditor for          Computer application
                                                                                                   Automated Accounting 7.0, Ross, et           problems. Chapters 8 and 9,
                                                           (WR.2.3, 2.7, 2.8, 2.9, 3.14,           al., Southwestern Educational
                                                           4.3, 5.4, 5.7) (CPI 4.5.8,              Publishing, 2000.
                                                                                                                                                text pages 196-197 and 221.
                                                           4.14.14)                               Teacher-made transparencies.                Evaluate class performance
                                                                                                  Computers, diskettes, printer.               and participation.
                                                                                                  Pen, pencil, ruler, calculator, and         Evaluate and grade homework
                                                                                                   notebook.                                    assignments.
                                                                                                                                               Evaluate and grade selected
                                                                                                                                                class assignments.
                                                                                                   20
                    Mandated                          Curriculum Management System             Goal 7:   The student will be able to prepare financial statements
                    Assessment                        Grade Level/Subject:                               and close the books of a proprietorship.
Suggested days of

                                                      Grades 10, 11, 12/Accounting I




                                         TERRA NOVA
                                                      Objectives / Cluster Concepts /          Instructional Tools / Materials /    Learning Activities / Interdisciplinary
                                                                                               Technology / Resources               Activities / Assessment Model
Instruction




                           GEPA                       Cumulative Progress Indicators (CPI's)


                                  HSPA
                    ESPA




                                                      The student will be able to:

                                                                                                                                       Quiz and Test.
                                                                                                                                       Electronically grade computer
                                                                                                                                        work.




                                                                                                  21
                    Mandated                          Curriculum Management System             Goal 8: The  student will be able to use accounting concepts and
                    Assessment                        Grade Level/Subject:                              theory to complete a full practice set simulation for a
Suggested days of

                                                      Grades 10, 11, 12/Accounting I                    service business organized as a sole proprietorship.




                                         TERRA NOVA
                                                      Objectives / Cluster Concepts /          Instructional Tools / Materials /       Learning Activities / Interdisciplinary
                                                                                               Technology / Resources                  Activities / Assessment Model
Instruction




                           GEPA                       Cumulative Progress Indicators (CPI's)


                                  HSPA
                    ESPA




                                                      The student will be able to:

10                                X                   8.1. Complete a full reinforcement          Century 21 Accounting,                 Completion of Reinforcement
                                                           activity using all accounting           Multicolumn Journal Text,               Activity 1 Part A, text pages
                                                           concepts to date. (WR.1.5,              Seventh Edition, Ross,                  151-153, and Part B, text page
                                                           1.12, 3.8, 3.9, 3.10, 3.11,             Gilbertson, Lehman, Hanson,             222,
                                                           3.13) (CPI 4.1.16)                      Southwestern Educational               Complete reinforcement
                                  X                   8.2. Complete a full manual                  Publishing, 2000.                       activity audit quiz.
                                                           accounting practice set                Century 21 Accounting,                 Completion of Foreign
                                                           simulation encompassing all             Multicolumn Journal Working             Exchange Translation practice
                                                           accounting theory to date. .            Papers, Seventh Edition, Ross,          set including journal, ledger,
                                                           (WR.1.5, 1.12, 3.8, 3.9, 3.10,          et al., Southwestern                    and financial statements.
                                                           3.11, 3.13) (CPI 4.1.16)                Educational Publishing, 2000.
                                                                                                                                          Complete full practice set audit
                                  X                   8.3. Answer written audit                   Century 21 Accounting,                  test.
                                                           questions using completed               Foreign Exchange Translation
                                                           practice sets and simulations.                                                 Monitor and evaluate student
                                                                                                   manual simulation, Ross, et al.,
                                                           (WR 3.1, 3.11, 3.12, 3.13,                                                      class performance during
                                                                                                   Southwestern Educational
                                                           3.14)                                                                           assignments.
                                                                                                   Publishing, 2000.
                                                                                                                                          Evaluate and grade completed
                                                                                                  Xeroxed progress sheets to
                                                                                                                                           reinforcement activity and audit
                                                                                                   organize work, homework and
                                                                                                                                           quiz.
                                                                                                   due dates.
                                                                                                                                          Evaluate and grade completed
                                                                                                  Pen, pencil, ruler, and
                                                                                                                                           practice set audit test.
                                                                                                   calculator.
                                                                                                  Audit quiz and test for completed
                                                                                                   simulations.




                                                                                                   22
                    Mandated                          Curriculum Management System             Goal 9:   The student will be able to journalize transactions for a
                    Assessment                        Grade Level/Subject:                               merchandising business organized as a partnership.
Suggested days of

                                                      Grades 10, 11, 12/Accounting I




                                         TERRA NOVA
                                                      Objectives / Cluster Concepts /          Instructional Tools / Materials /            Learning Activities / Interdisciplinary
                                                                                               Technology / Resources                       Activities / Assessment Model
Instruction




                           GEPA                       Cumulative Progress Indicators (CPI's)


                                  HSPA
                    ESPA




                                                      The student will be able to:

16                                X                   9.1. Define accounting terms                Century 21 Accounting, Multicolumn          Use accounting vocabulary in
                                                           related to transactions in an           Journal Text, Seventh Edition, Ross,         class lecture and discussions
                                                                                                   Gilbertson, Lehman, Hanson,
                                                           expanded journal for a                  Southwestern Educational
                                                                                                                                                and assign written homework.
                                                           partnership merchandising               Publishing, 2000.                           Oral and written drills in
                                                           business. (WR.3.12)                    Century 21 Accounting, Multicolumn           naming and classifying
                                  X                   9.2. Identify and classify accounts          Journal Working Papers, Seventh              accounts. Chapter 10, chart of
                                                           used in a partnership                   Edition, Ross, et al., Southwestern          accounts, text page 225.
                                                                                                   Educational Publishing, 2000.
                                                           business. (WR.1.12, 3.13)                                                           Group and individual work
                                  X                                                               Century 21 Accounting, Study Guide
                                                      9.3. Record transactions involving           and Recycling Problem Working                using transparencies, text, and
                                                           accounts receivable and                 Papers, Seventh Edition, Ross, et al.,       workbook forms. Chapters 10
                                                           accounts payable. (WR.1.12,             Southwestern Educational                     and 11, pages 232, 237, 243,
                                                           3.13)                                   Publishing, 2000.                            259, and 266.
                                  X                                                               Century 21 Accounting, Multicolumn
                                                      9.4. Journalize transactions for a
                                                                                                   Journal, Chapter and Cycle Tests,           Workbook application
                                                           merchandising partnership               Seventh Edition, Ross, et al.,               problems, mastery and
                                                           business. (WR.1.12, 3.13)               Southwestern Educational                     challenge problems. Chapters
                                  X                   9.5. Prove and rule an expanded              Publishing, 2000.                            10 and 11, text pages 245-247
                                                           journal. (WR.1.12, 2.2, 3.13,          Century 21 Accounting, Solution              and 268-271.
                                                           3.14) (CPI 4.1.16, 4.16.8,              Transparencies.
                                                                                                                                               Homework practice problems.
                                                           4.16.9)                                Automated Accounting 7.0, Windows
                                  X                                                                Program and Electronic Auditor for          Study guides and review of
                                                      9.6. Use a computer to journalize            Automated Accounting 7.0, Ross, et           chapter work.
                                                           transactions for a                      al., Southwestern Educational
                                                           merchandising partnership               Publishing, 2000.
                                                                                                                                               Computer application
                                                           and print results. . (WR.2.3,                                                        problems, Chapters 10 and 11,
                                                                                                  Teacher-made transparencies and
                                                           2.7, 2.8, 2.9, 3.14, 4.3, 5.4,          mid-term exam.                               pages 251 and 273.
                                                           5.7) (CPI 4.5.8, 4.14.14)              Computers, diskettes, printer.              Evaluate class performance
                                                                                                  Pen, pencil, ruler, calculator, and          and participation.
                                                                                                   notebook.                                   Evaluate and grade homework
                                                                                                                                                assignments.
                                                                                                   23
                    Mandated                          Curriculum Management System             Goal 9:   The student will be able to journalize transactions for a
                    Assessment                        Grade Level/Subject:                               merchandising business organized as a partnership.
Suggested days of

                                                      Grades 10, 11, 12/Accounting I




                                         TERRA NOVA
                                                      Objectives / Cluster Concepts /          Instructional Tools / Materials /    Learning Activities / Interdisciplinary
                                                                                               Technology / Resources               Activities / Assessment Model
Instruction




                           GEPA                       Cumulative Progress Indicators (CPI's)


                                  HSPA
                    ESPA




                                                      The student will be able to:

                                                                                                                                       Evaluate and grade selected
                                                                                                                                        class assignments.
                                                                                                                                       Test.
                                                                                                                                       Electronically grade computer
                                                                                                                                        work.
                                                                                                                                       Mid-term exam.




                                                                                                  24
                    Mandated                          Curriculum Management System             Goal 10:   The student will be able to post partnership transactions to
                    Assessment                        Grade Level/Subject:                                general and subsidiary ledgers.
Suggested days of

                                                      Grades 10, 11, 12/Accounting I




                                         TERRA NOVA
                                                      Objectives / Cluster Concepts /          Instructional Tools / Materials /            Learning Activities / Interdisciplinary
                                                                                               Technology / Resources                       Activities / Assessment Model
Instruction




                           GEPA                       Cumulative Progress Indicators (CPI's)


                                  HSPA
                    ESPA




                                                      The student will be able to:

12                                X                   10.1. Define accounting terms               Century 21 Accounting, Multicolumn          Drills and homework
                                                            related to posting to ledgers.         Journal Text, Seventh Edition, Ross,
                                                                                                   Gilbertson, Lehman, Hanson,                 Group and individual work
                                                            (WR.3.12)                              Southwestern Educational                     using transparencies, text, and
                                  X                   10.2. Post to a general ledger, an           Publishing, 2000.                            workbook forms. Chapter 12,
                                                            accounts receivable ledger            Century 21 Accounting, Multicolumn           text pages 279, 285, 291, and
                                                            and an accounts payable                Journal Working Papers, Seventh              294.
                                                            ledger. (WR.1.12, 3.13)                Edition, Ross, et al., Southwestern
                                                                                                   Educational Publishing, 2000.               Workbook application
                                  X                   10.3. Verify the accuracy of
                                                                                                  Century 21 Accounting, Study Guide           problems, mastery and
                                                            accounting records by                  and Recycling Problem Working                challenge problems. Chapter
                                                            preparing schedules.                   Papers, Seventh Edition, Ross, et al.,       12, text pages 296-299.
                                                            (WR.1.12, 2.2, 3.13, 3.14)             Southwestern Educational
                                                                                                                                               Homework practice problems.
                                                            (CPI 4.1.16, 4.16.8, 4.16.9)           Publishing, 2000.
                                                                                                  Century 21 Accounting, Multicolumn          Computer application problem.
                                  X                   10.4. Use a computer to journalize
                                                                                                   Journal, Chapter and Cycle Tests,            Chapter 12, text page 301.
                                                            and post transactions for a
                                                            merchandising partnership
                                                                                                   Seventh Edition, Ross, et al.,              Study guides and review of
                                                                                                   Southwestern Educational
                                                            and print results. . (WR.2.3,          Publishing, 2000.
                                                                                                                                                chapter work.
                                                            2.7, 2.8, 2.9, 3.14, 4.3, 5.4,        Century 21 Accounting, Solution             Evaluate class performance
                                                            5.7) (CPI 4.5.8, 4.14.14)              Transparencies.                              and participation.
                                                                                                  Automated Accounting 7.0, Windows           Evaluate and grade homework
                                                                                                   Program and Electronic Auditor for           assignments.
                                                                                                   Automated Accounting 7.0, Ross, et
                                                                                                   al., Southwestern Educational               Evaluate and grade selected
                                                                                                   Publishing, 2000.                            class assignments.
                                                                                                  Teacher-made transparencies.                Test.
                                                                                                   Computers, diskettes, printer.
                                                                                                                                               Electronically grade computer
                                                                                                  Pen, pencil, ruler, calculator, and
                                                                                                   notebook.                                    work.



                                                                                                   25
                    Mandated                          Curriculum Management System             Goal 11:   The student will be able to prepare payroll records.
                    Assessment                        Grade Level/Subject:
Suggested days of

                                                      Grades 10, 11, 12/Accounting I




                                         TERRA NOVA
                                                      Objectives / Cluster Concepts /          Instructional Tools / Materials /            Learning Activities / Interdisciplinary
                                                                                               Technology / Resources                       Activities / Assessment Model
Instruction




                           GEPA                       Cumulative Progress Indicators (CPI's)


                                  HSPA
                    ESPA




                                                      The student will be able to:

10                                X                   11.1. Define and use accounting             Century 21 Accounting, Multicolumn          Homework and drills using
                                                            terms related to payroll               Journal Text, Seventh Edition, Ross,         payroll accounting terms.
                                                                                                   Gilbertson, Lehman, Hanson,
                                                            records. (WR.3.12)                     Southwestern Educational                    Class discussions.
                                  X                   11.2. Identify accounting practices          Publishing, 2000.
                                                                                                                                               Group and individual work
                                                            related to payroll records.           Century 21 Accounting, Multicolumn           using transparencies, text, and
                                                            (WR.3.1, WR.3.10)                      Journal Working Papers, Seventh
                                                                                                                                                workbook forms. Chapter 13,
                                  X                                                                Edition, Ross, et al., Southwestern
                                                      11.3. Complete a payroll time card.          Educational Publishing, 2000.                text pages 307, 313, 318, and
                                                            (WR.1.12, 3.2, 3.10, 3.13,                                                          321.
                                                                                                  Century 21 Accounting, Study Guide
                                                            4.10) (CPI 4.1.16)                     and Recycling Problem Working               Workbook application
                                  X                   11.4. Calculate employee payroll             Papers, Seventh Edition, Ross, et al.,       problems, mastery and
                                                            taxes. (WR1.12, 3.13, 4.10)            Southwestern Educational
                                                                                                   Publishing, 2000.
                                                                                                                                                challenge problems. Chapter
                                                            (CPI 4.1.16, 4.5.8, 4.16.8,                                                         13, text pages 323-326/
                                                            4.16.9)                               Century 21 Accounting, Multicolumn
                                                                                                   Journal, Chapter and Cycle Tests,           Homework practice problems.
                                  X                   11.5. Complete a payroll register            Seventh Edition, Ross, et al.,              Review and recycling problem
                                                            and an employee earnings               Southwestern Educational
                                                                                                   Publishing, 2000.
                                                                                                                                                assignments.
                                                            record. . (WR1.12, 3.13,
                                                            4.10) (CPI 4.1.16, 4.5.8,             Century 21 Accounting, Solution             Computer problems using
                                                            4.16.8, 4.16.9)                        Transparencies.                              accounting software. Chapter
                                  X                                                               Automated Accounting 7.0, Windows            13, text pages 328-329.
                                                      11.6. Prepare payroll checks.
                                                            (WR1.12, 3.13, 4.10) (CPI
                                                                                                   Program and Electronic Auditor for          Evaluate class drills and
                                                                                                   Automated Accounting 7.0, Ross, et           homework.
                                                            4.1.16, 4.5.8, 4.16.8, 4.16.9)         al., Southwestern Educational
                                  X
                                                      11.7. Use a computer to enter                Publishing, 2000.                           Monitor class participation and
                                                            payroll transactions and              Teacher-made transparencies                  performance.
                                                            prepare payroll checks.                Computers, diskettes, printer.              Grade selected homework and
                                                            (WR.2.3, 2.7, 2.8, 2.9, 3.14,         Pen, pencil, ruler, calculator, and          class work problems.
                                                            4.3, 5.4, 5.7) (CPI 4.5.8,             notebook.
                                                                                                                                               Quiz.
                                                            4.14.14)                                                                           Electronically grade computer
                                                                                                                                                work.
                                                                                                   26
                    Mandated                          Curriculum Management System             Goal 12:   The student will be able to journalize and post payroll
                    Assessment                        Grade Level/Subject:                                transactions for a partnership merchandising business
Suggested days of



                                                      Grades 10, 11, 12/Accounting I                      and prepare government tax reports.




                                         TERRA NOVA
                                                      Objectives / Cluster Concepts /          Instructional Tools / Materials /            Learning Activities / Interdisciplinary
                                                                                               Technology / Resources                       Activities / Assessment Model
Instruction




                                                      Cumulative Progress Indicators (CPI's)
                           GEPA

                                  HSPA
                    ESPA




                                                      The student will be able to:

16                                X                   12.1. Define accounting terms               Century 21 Accounting, Multicolumn          Practice in using payroll
                                                            related to payroll accounting,         Journal Text, Seventh Edition, Ross,         accounting vocabulary and
                                                                                                   Gilbertson, Lehman, Hanson,
                                                            taxes, and reports.                    Southwestern Educational                     homework drills.
                                                            (WR.3.12, 4.10)                        Publishing, 2000.                           Class discussions.
                                  X                   12.2. Analyze payroll transactions          Century 21 Accounting, Multicolumn          Group and individual work
                                                            and record a payroll.                  Journal Working Papers, Seventh
                                                                                                                                                using transparencies, text, and
                                                            (WR.1.12, 3.1, 3.12, 3.13)             Edition, Ross, et al., Southwestern
                                                                                                   Educational Publishing, 2000.                workbook forms. Chapter 14,
                                                            (CPI 4.1.16, 4.16.8, 4.16.10)                                                       text pages 335, 340, 345, and
                                  X                                                               Century 21 Accounting, Study Guide
                                                      12.3. Record employer payroll                and Recycling Problem Working                351.
                                                            taxes and prepare payroll tax          Papers, Seventh Edition, Ross, et al.,      Workbook application
                                                            reports. (WR.1.12, 3.1, 3.12,          Southwestern Educational
                                                                                                   Publishing, 2000.
                                                                                                                                                problems, mastery and
                                                            3.13) (CPI 4.1.16, 4.16.8,
                                                                                                                                                challenge problems. Chapter
                                                            4.16.10)                              Century 21 Accounting, Multicolumn
                                                                                                   Journal, Chapter and Cycle Tests,            14, text pages 353-356.
                                  X                   12.4. Pay and record withholding             Seventh Edition, Ross, et al.,              Homework assignments.
                                                            and payroll taxes. (WR.1.12,           Southwestern Educational
                                                            3.1, 3.12, 3.13) (CPI 4.1.16,                                                      Practice problems using Xeroxed tax
                                                                                                   Publishing, 2000.
                                                                                                                                                reporting forms.
                                                            4.16.8, 4.16.10)                      Century 21 Accounting, Solution
                                                                                                                                               Computer problems using accounting
                                  X                   12.5. Use a computer to journalize           Transparencies.
                                                                                                                                                software. Chapter 14, text page 359.
                                                            and post payroll transactions.        Automated Accounting 7.0, Windows
                                                                                                                                               Completion of a reinforcement
                                                            (WR.2.3, 2.7, 2.8, 2.9, 3.14,          Program and Electronic Auditor for
                                                                                                                                                activity simulation including journals,
                                                                                                   Automated Accounting 7.0, Ross, et
                                                            4.3, 5.4, 5.7) (CPI 4.5.8,             al., Southwestern Educational
                                                                                                                                                ledgers, and payroll. Reinforcement
                                                            4.14.14)                                                                            Activity 2 – Part A., text pages 360-
                                                                                                   Publishing, 2000.
                                                                                                                                                363.
                                                      12.6. Complete a reinforcement              Teacher-made transparencies.                Evaluate class participation and
                                                            activity using all accounting
                                                                                                  Computers, diskettes, printer.               performance.
                                                            concepts to date. (WR.1.5,
                                                                                                  Pen, pencil, ruler, calculator,             Grade selected homework and class
                                                            1.12, 3.8, 3.9, 3.10, 3.11,                                                         assignments.
                                                            3.13) (CPI 4.1.16)                     and notebook.
                                                                                                                                               Grade completed Part A of
                                                                                                   27
                    Mandated                          Curriculum Management System             Goal 12:   The student will be able to journalize and post payroll
                    Assessment                        Grade Level/Subject:                                transactions for a partnership merchandising business
Suggested days of

                                                      Grades 10, 11, 12/Accounting I                      and prepare government tax reports.




                                         TERRA NOVA
                                                      Objectives / Cluster Concepts /          Instructional Tools / Materials /    Learning Activities / Interdisciplinary
                                                                                               Technology / Resources               Activities / Assessment Model
Instruction




                           GEPA                       Cumulative Progress Indicators (CPI's)


                                  HSPA
                    ESPA




                                                      The student will be able to:

                                                                                                                                        reinforcement activity.
                                                                                                                                       Test.




                                                                                                  28
                    Mandated                          Curriculum Management System             Goal 13:   The student will be able to complete a simulated practice
                    Assessment                        Grade Level/Subject:                                set for a partnership, including journalizing, posting and
Suggested days of

                                                      Grades 10, 11, 12/Accounting I                      proving accuracy.




                                         TERRA NOVA
                                                      Objectives / Cluster Concepts /          Instructional Tools / Materials /     Learning Activities / Interdisciplinary
                                                                                               Technology / Resources                Activities / Assessment Model
Instruction




                           GEPA                       Cumulative Progress Indicators (CPI's)


                                  HSPA
                    ESPA




                                                      The student will be able to:

22                                X                   13.1. Journalize and post                   Text for reference: Century 21       Use of journal, ledgers,
                                                            transactions in a simulated            Accounting, Multicolumn               checkbook, file, payroll register
                                                            journal and multiple ledgers.          Journal Text, Seventh Edition,        and forms, and accounting
                                                            (WR.1.5, 1.12, 3.8, 3.9, 3.10,         Ross, Gilbertson, Lehman,             papers to keep the records of a
                                  X                         3.11, 3.13) ( CPI 4.1.16)              Hanson, Southwestern                  simulated business.
                                                      13.2. Use a checkbook and                    Educational Publishing, 2000.        Work in groups to complete
                                                            register to write checks and          Century 21 Accounting,                assignment for students
                                                            complete a bank                        Fitness Junction: A Business          needing additional help.
                                  X                         reconciliation. (WR.1.5, 1.12,         Simulation, Ross, et al.,            Complete homework each
                                                            3.8, 3.9, 3.10, 3.11, 3.13)            Southwestern Educational              night to meet due dates.
                                                            (CPI 4.1.16)                           Publishing, 2000.                    Answer questions on a written
                                                      13.3. Use a general file to organize        Progress sheets to keep track         audit test using accounting
                                                            business papers, checks and            of due dates.                         theory and completed practice
                                  X                         deposits. (WR.1.5, 1.12, 3.8,
                                                                                                  Pen, pencil, ruler, calculator.       sets.
                                                            3.9, 3.10, 3.11, 3.13) (CPI                                                 Monitor student class
                                                            4.1.16)                                                                      performance.
                                                      13.4. Complete payroll records and                                                Check homework for
                                  X                         record payroll transactions.                                                 completeness and accuracy
                                                            (WR.1.5, 1.12, 3.8, 3.9, 3.10,                                               and to see that due dates are
                                                            3.11, 3.13) (CPI 4.1.16)                                                     being met.
                                                      13.5. Prove accuracy of the work
                                                                                                                                        Completed simulations as a
                                  X                         by completing schedules and                                                  test.
                                                            submitting reports. (WR.1.5,
                                                            1.12, 3.8, 3.9, 3.10, 3.11,                                                 Audit test.
                                                            3.13) (CPI 4.1.16)
                                                      13.6. Use accounting theory
                                                            learned to date to complete a
                                                            written audit of finished work.
                                                                                                   29
                    Mandated                          Curriculum Management System             Goal 13:   The student will be able to complete a simulated practice
                    Assessment                        Grade Level/Subject:                                set for a partnership, including journalizing, posting and
Suggested days of

                                                      Grades 10, 11, 12/Accounting I                      proving accuracy.




                                         TERRA NOVA
                                                      Objectives / Cluster Concepts /          Instructional Tools / Materials /     Learning Activities / Interdisciplinary
                                                                                               Technology / Resources                Activities / Assessment Model
Instruction




                           GEPA                       Cumulative Progress Indicators (CPI's)


                                  HSPA
                    ESPA




                                                      The student will be able to:

                                                            (WR 3.1, 3.11, 3.12, 3.13,
                                                            3.14)




                                                                                                  30
                    Mandated                          Curriculum Management System          Goal 14:   The student will be able to complete a worksheet for a
                    Assessment                        Grade Level/Subject:                             merchandising business partnership.
                                                      Grades 10, 11, 12/Accounting I
Suggested days of



                                                      Objectives / Cluster Concepts /       Instructional Tools / Materials /            Learning Activities / Interdisciplinary




                                         TERRA NOVA
                                                                                            Technology / Resources                       Activities / Assessment Model
                                                      Cumulative Progress Indicators
Instruction




                                                      (CPI's)
                           GEPA

                                  HSPA
                    ESPA




                                                      The student will be able to:
12                                X                   14.1. Define accounting terms            Century 21 Accounting, Multicolumn          Practice in using accounting
                                                            related to partnership              Journal Text, Seventh Edition, Ross,         vocabulary and homework
                                                                                                Gilbertson, Lehman, Hanson,
                                                            worksheets. (WR 3.12)               Southwestern Educational                     drills.
                                  X                   14.2. Complete adjusting entries          Publishing, 2000.                           Class discussions.
                                                            on a worksheet for a               Century 21 Accounting, Multicolumn          Group and individual work
                                                            merchandising business.             Journal Working Papers, Seventh
                                                                                                                                             using transparencies, text, and
                                                            (WR.3.12, 3.13)                     Edition, Ross, et al., Southwestern
                                                                                                Educational Publishing, 2000.                workbook forms. Chapter 15,
                                  X                   14.3. Extend amounts on a
                                                                                               Century 21 Accounting, Study Guide           text pages 371, 377 and 384.
                                                            worksheet to income                 and Recycling Problem Working               Workbook application
                                                            statement and balance sheet         Papers, Seventh Edition, Ross, et al.,       problems, mastery and
                                                            columns. (WR.3.12, 3.13)            Southwestern Educational
                                                                                                Publishing, 2000.
                                                                                                                                             challenge problems. Chapter
                                  X                   14.4. Complete a worksheet,                                                            15, text pages 386-388/
                                                            calculating net income and/or      Century 21 Accounting, Multicolumn
                                                                                                Journal, Chapter and Cycle Tests,           Homework assignments.
                                                            net loss. (WR 3.12, 3.13)           Seventh Edition, Ross, et al.,
                                                            (CPI 4.1.16, 4.5.8, 4.16.9,                                                     Computer problem using
                                                                                                Southwestern Educational
                                                            4.16.10)                            Publishing, 2000.                            accounting software. Chapter
                                  X                                                         
                                                                                                                                             15, text page 389.
                                                      14.5. Use a computer to produce           Century 21 Accounting, Solution
                                                            graphs to illustrate                Transparencies.                             Evaluate class participation
                                                            accounting computations.           Automated Accounting 7.0, Windows            and performance.
                                                                                                Program and Electronic Auditor for
                                                            (WR.2.3, 2.7, 2.8, 2.9, 3.14,
                                                                                                Automated Accounting 7.0, Ross, et
                                                                                                                                            Grade selected homework and
                                                            4.3, 5.4, 5.7) (CPI 4.5.8,          al., Southwestern Educational                class assignments.
                                                            4.14.14)                            Publishing, 2000.                           Test.
                                                                                               Teacher-made transparencies.
                                                                                               Computers, diskettes, printer.
                                                                                               Pen, pencil, ruler, calculator, and
                                                                                                notebook.


                                                                                                31
                    Mandated                          Curriculum Management System             Goal 15:   The student will be able to produce financial statements
                    Assessment                        Grade Level/Subject:                                for a partnership.
Suggested days of


                                                      Grades 10, 11, 12/Accounting I




                                         TERRA NOVA
                                                      Objectives / Cluster Concepts /          Instructional Tools / Materials /            Learning Activities / Interdisciplinary
                                                                                               Technology / Resources                       Activities / Assessment Model
Instruction




                                                      Cumulative Progress Indicators (CPI's)
                           GEPA

                                  HSPA
                    ESPA




                                                      The student will be able to:

18                                X                   15.1. Define accounting terms               Century 21 Accounting, Multicolumn          Practice in using accounting
                                                            related to financial                   Journal Text, Seventh Edition, Ross,         vocabulary and homework
                                                                                                   Gilbertson, Lehman, Hanson,
                                                            statements for a                       Southwestern Educational                     drills.
                                                            merchandising business                 Publishing, 2000.                           Class discussions.
                                                            organized as a partnership.        
                                                            (WR.3.12)
                                                                                                   Century 21 Accounting, Multicolumn          Group and individual work
                                                                                                   Journal Working Papers, Seventh
                                                                                                   Edition, Ross, et al., Southwestern
                                                                                                                                                using transparencies, text, and
                                  X                   15.2. Prepare an income statement                                                         workbook forms. Chapter 16,
                                                                                                   Educational Publishing, 2000.
                                                            for a merchandising business                                                        text pages 396, 401, 407, and
                                                            organized as a partnership            Century 21 Accounting, Study Guide
                                                                                                   and Recycling Problem Working                412.
                                                            and analyze it using
                                                            component percentages.
                                                                                                   Papers, Seventh Edition, Ross, et al.,      Workbook application
                                                                                                   Southwestern Educational
                                                            (WR. 3.2, 3.10, 3 .13, 4.10)           Publishing, 2000.
                                                                                                                                                problems, mastery and
                                                            (CPI 4.1.16)                                                                        challenge problems. Chapter
                                                                                                  Century 21 Accounting, Multicolumn
                                                                                                   Journal, Chapter and Cycle Tests,            16, text pages 414-417.
                                  X                   15.3. Prepare a distribution of net
                                                            income statement and an                Seventh Edition, Ross, et al.,              Homework assignments.
                                                                                                   Southwestern Educational
                                                            owners’ equity statement.              Publishing, 2000.                           Computer problems using
                                                            (WR. 3.2, 3.10, 3 .13, 4.10)          Century 21 Accounting, Solution
                                                                                                                                                accounting software. Chapter
                                                            (CPI 4.1.16)                           Transparencies.                              16, text page 419.
                                  X                   15.4. Prepare a balance sheet.              Automated Accounting 7.0, Windows           Study for final exam with
                                                            WR. 3.2, 3.10, 3 .13, 4.10)            Program and Electronic Auditor for           review of terms and practice
                                                            (CPI 4.1.16)                           Automated Accounting 7.0, Ross, et           problems in class and at home.
                                                                                                   al., Southwestern Educational
                                  X                   15.5. Use a computer to prepare              Publishing, 2000.                           Class participation and
                                                            financial statements.                 Teacher-made transparencies.                 performance.
                                                            (WR.2.3, 2.7, 2.8, 2.9, 3.14,         Computers, diskettes, printer.              Selected homework and class
                                                            4.3, 5.4, 5.7) (CPI 4.5.8,                                                          assignments.
                                                                                                  Pen, pencil, ruler, calculator, and
                                                            4.14.14)                               notebook.                                   Quiz.
                                                                                                  Teacher-made final exam.
                                                                                                                                               Final exam.
                                                                                                   32
                                                       ACCOUNTING I
                                                    COURSE BENCHMARKS

1. The student will be able to differentiate between various forms of business organizations, and identify careers in which accounting is
    used.
2. The student will be able to identify and use accounting concepts and practices related to starting a service business organized as a
    proprietorship and prepare a beginning balance sheet.
3. The student will be able to analyze how transactions change owner’s equity in an accounting equation and sort transactions into
    debit and credit parts.
4. The student will be able to journalize and post accounting transactions both manually and on a computer.
5. The student will be able to use cash control systems including personal and business checking accounts, bank reconciliation, and
    petty cash.
6. The student will be able to prepare a worksheet for a sole proprietorship service business.
7. The student will be able to prepare financial statements and close the books of a proprietorship.
8. The student will be able to use accounting concepts and theory to complete a full practice set simulation for a service business
    organized as a sole proprietorship
9. The student will be able to journalize transactions for a merchandising business organized as a partnership.
10. The student will be able to post partnership transactions to general and subsidiary ledgers.
11. The student will be able to prepare payroll records
12. The student will be able to journalize and post payroll transactions for a partnership merchandising business and prepare
    government tax reports.
13. The student will be able to complete a simulated practice set for a partnership including journalizing, posting and proving accuracy.
14. The student will be able to complete a worksheet for a merchandising business partnership.
15. The student will be able to produce financial statements for a partnership.




                                                                   33

				
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