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					                                                                           ACCOUNTING
Career Cluster Area: Business and Services                                                 Prerequisites: None
Pathway: Business, Management, and Technology                                              Tech Prep Agreement(s): None available statewide at this time
Source of Occupational Skills Standards: National Business Education Association (NBEA), CAT
Eligibility for Nationally Recognized Skill Certificate(s)/State License: None known to be available at this time

Description:
This course of study is designed to provide students with the fundamental skills needed to understand the basic accounting cycle for a sole proprietorship.

Program Contents:
 Terminology                                                                                      Career Exploration
 The Basic Accounting Cycle                                                                       General Banking Services
 The Accounting Cycle for a Sole Proprietorship


                                                                            Alaska           Alaska         Alaska          Alaska         Occupation            All        Assessment
                                                                           Reading,         Content        Cultural      Employability      al Skills          Aspects
            Performance Standards                                          Writing,        Standards      Standards       Standards        Standards             of
                                                                         Math, Science                                                                        Industry
               (Learner Outcomes)                                        Performance
                                                                          Standards
                                                                                                                                                                            *
1.   Correctly use terminology related to accounting principles and      W.3               LA.A.4                                                             Technical
     concepts for a sole proprietorship.
                                                                                                                                                                            *
2.   Use the basic accounting equation.                                  M.B1.4.2          M.A3,6                                          NBEA               Technical
                                                                         M.A1.4.7                                                          AIL3-4
                                                                                           M.E.1
                                                                                           T.A.2
                                                                                                                                                                            *
3.   Determine the effects of business transactions on the basic         M.B1.4.2          M.A3,6                                          NBEA AI            Finance
     accounting equation.                                                M.A1.4.7                                                          L3-4
                                                                                           M.E.1
                                                                                           T.A.2
                                                                                                                                                                            *
4.   Correctly use terminology related to the accounting cycle of a      W.3                                                                                  Planning
     service business organized as a sole proprietorship.
                                                                                                                                                                            *
5.   Describe the accounting principles and practices of a service       R.1               LA.A.4,B.3                                      NBEA A V           Planning
     business organized as sole proprietorship.                          W.3                                                               L3-4


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                                                                          Alaska        Alaska         Alaska      Alaska        Occupational   All Aspects   Assessment
                                                                         Reading,       Content       Cultural   Employability      Skills      of Industry
             Performance Standards                                       Writing,
                                                                       Math, Science
                                                                                       Standards     Standards    Standards       Standards

                                                                       Performance
                (Learner Outcomes)                                      Standards

                                                                                                                                                              *
6.   Demonstrate competency in completing the accounting cycle for a   M.B1.4.2        M.A3,6                                    NBEA AI L3-    Finance
     service business organized as a sole proprietorship.              M.A1.4.7                                                  4
                                                                                       M.E.1
                                                                       T.A.2
                                                                                       T.A.2
                                                                                                                                                              CAT
7.   Investigate careers in accounting.                                M.E1.4.2        LA.A.4,3     E6           A.5
                                                                                       LA.D1a       D6           B.2.5
                                                                                       G.G.5
                                                                                       T.E.5
                                                                                                                                                              *
8.   Demonstrate knowledge of general banking services.                                                                                         Finance

Recommended Resources: (websites, textbooks, equipment, reference materials, supplies)
NBEA-National Business Education Association (National Business Standards)     http://www.nbea.org/
*Business Professionals of America – Competitive Events                        http://www.bpa.org/
Manufacturing Skill Standards Council (MSSC) – Core Knowledge and Skills:      http://www.msscusa.org/publications/standards.cfm
Academic and Employability
The American Institute of Certified Public Accountants                         http://www.aicpa.org/
Core Competency Framework for accounting profession                            http://www.aicpa.org/edu/corecomp.htm
Competency Assessment Tool (CAT)                                               http://www.aicpa.org/cefm/career.htm

Alaska Reading, Writing and Math Standards                                                     http://www.eed.state.ak.us/tls/PerformanceStandards/
Alaska Content Standards                                                                       http://www.eed.state.ak.us/contentstandards/home.html
Alaska Employability Standards                                                                 http://www.eed.state.ak.us/qschools/Employability_Standards.html
Cultural Standards for Students – Alaska Native Knowledge Network.                             http://www.ankn.uaf.edu/stustan.html
All Aspects of Industry – Institute for Workforce Education                                    http://www.lx.org/iwe/Resources/All_Aspects.doc




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