Accounting Equation Template - DOC

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					                                                                      CURRICULUM MAP

Course Title: Accounting I                                                                                                             Course Number: 8203310
UNIT/ORGANIZING PRINCIPLE: Changes that affect the accounting         PACING:
equation                                                              Unit Number: 1
  ESSENTIAL   1. Are you an Asset or Liability?
 QUESTIONS:
  CONCEPTS
  /CONTENT           LEARNING TARGETS/SKILLS                          BENCHMARKS               KEY                    ACTIVITIES/                        ASSESSMENTS
   (Outcomes)             (Performance Tasks)                               (SSS)      TERMINOLOGY                    RESOURCES
Apply                                                                 2.16             Accounting           End of Chapter Applications          Selected Response
Communication                                                         5.07             Accounting System                                         Performance Assessment
Skills              Define key terms(K)                                                                                                           Chapter Test from textbook
                                                                      5.08             Accounting records   Use textbook resource:
                    Identify accounting concepts(K)                   5.09             Financial            Making Ethical decisions
Use Technology      Know accounting equation(K)                       7.06             statements                                                Extended Written Response
                                                                                                                                                  Explain how transactions
                                                                      8.05             Service business     Use Page 24 as a reference to
Develop office                                                                                                                                   affect the accounting equation.
functions                                                             10.04            Proprietorship       analyze a financial statement of a   Give an example of how
                                                                      17.03            Asset                business                             changes on one side of the
                    Analyze how transactions affect accounts in the   17.04            Equities
Practice quality                                                                                                                                 accounting equation can affect
performance         accounting equation(R)                            22.01            Liability            Interventions                        the other side of the accounting
                    Analyze Financial Statement                       22.02            Owner’s equity       Recycling Problems                   equation.
Apply               (Best Buy or other) p. 24 (R)                     23.05            Accounting           Personal Trainer
mathematical                                                                           equation                                                  Personal Communication
operations                                                                             Ethics               Enrichment                            Teacher-directed cooperative
                    Determine how transactions change the                              Business ethics      Xtra enrichment website:             learning.
Assess Personal
strengths and
                    accounting equation(S)                                             Transaction          accountingxtra.swlearning.com
                                                                                                                                                 Performance
                                                                                       Account              Applied Communication
weaknesses                                                                                                                                        Working Papers
                                                                                       Account title        Cases for critical thinking
                    Create a chart to show how transactions                            Account balance      SCANS workplace competency
Demonstrate human                                                                                                                                      Tied to essential
relations
                    change a accounting equation(P)                                    Capital                                                          questions
                                                                                       Revenue              Suggested Resources                      Data collected
Apply accounting                                                                       Sale on account                                                  through Scantron
principles and                                                                         Expense                                                     Defined Testing Window
concepts                                                                               withdrawals

                                                                                                                                                                             1
                                                                                           CURRICULUM MAP

Course Title: Accounting I                                                                                                                                      Course Number: 8203310
UNIT/ORGANIZING PRINCIPLE: Analyzing transactions into Debit and                           PACING:
Credit Parts                                                                               Unit Number: 2
  ESSENTIAL
 QUESTIONS:     1. How do you stay in balance?
  CONCEPTS
  /CONTENT           LEARNING TARGETS/SKILLS                                               BENCHMARKS           KEY                         ACTIVITIES/                           ASSESSMENTS
   (Outcomes)              (Performance Tasks)                                                 (SSS)        TERMINOLOGY                     RESOURCES
Apply                Define Key Terms(K)                                                   2.16             T account           End of Chapter Applications               Selected Response
Communication                                                                              5.07                                                                           Performance Assessment
Skills               Identify Accounting Concepts(K)                                       5.08             Debit               Use textbook resource:                     Chapter Test from textbook
                                                                                           5.09                                 Making Ethical decisions
Use Technology       Know use of T accounts(K)                                             7.06             Credit                                                        Extended Written Response
                                                                                           10.04                                Use Page 51 as a reference to analyze a    Explain how to analyze a
Develop office       Analyzing Transactions into Debit and credit parts. ( R)              22.01            Normal balance      financial statement of a business         transaction into its debit and credit
functions                                                                                  22.02                                                                          parts.
                     Analyzing how transactions affect accounts( R )                       23.05            Chart of Accounts   Interventions
Practice quality                                                                                                                Recycling Problems                        Performance
performance          Analyzing how transactions affect owner’s equity accounts( R )                                             Personal Trainer                           Automated Accounting
                                                                                                                                                                           Working Papers
Apply mathematical   Practice using T accounts to show which accounts are debited or                                            Enrichment
operations           credited in a transaction. (S)                                                                             Xtra enrichment website:                  Personal Communications
                                                                                                                                accountingxtra.swlearning.com              Teacher directed cooperative
Demonstrate human    Prepare T accounts; label the debit and credit parts indicating the                                        Applied Communication                     learning
relations            balance sides for each account used by a business.(P)                                                      Cases for critical thinking
                                                                                                                                SCANS workplace competency                        Tied to essential
Apply accounting                                                                                                                                                                   questions
principles and                                                                                                                                                                    Data collected through
concepts                                                                                                                                                                           Scantron
                                                                                                                                                                                  Defined Testing Window




                                                                                                                                                                                                          2
                                                                                               CURRICULUM MAP

Course Title: Accounting I                                                                                                                                              Course Number: 8203310
UNIT/ORGANIZING PRINCIPLE: Journalizing and Posting                                            PACING:
                                                                                               Unit Number: 3
  ESSENTIAL                 1. Do you have a credit for that debit?
  QUESTIONS:
  CONCEPTS
   /CONTENT                         LEARNING TARGETS/SKILLS                                    BENCHMARKS           KEY                             ACTIVITIES/                            ASSESSMENTS
    (Outcomes)                          (Performance Tasks)                                        (SSS)        TERMINOLOGY                         RESOURCES
Apply Communication     Define Key Terms (K)                                                         2.16       Journal                 End of Chapter Applications                Selected Response
Skills                  Identify Accounting Concepts (K)                                             5.07       Journalizing                                                       Performance Assessment
                        Analyze and journalize correcting entries (K)                                5.08       Special amount column   Use textbook resource:                      Chapter Tests (3 and 4) from
Use Technology                                                                                       5.09       General amount column   Making Ethical decisions                   textbook
Develop office                                                                                       7.06       Entry
functions               Record transactions to set up a business in a five-column journal. (        10.04       Double-entry            Use Textbook as a reference to analyze a   Short Response
                        R)                                                                          17.03       accounting              financial statement of a business          (Analyze)
Practice quality                                                                                    21.14       Source Document                                                    a. Explain the differences between
performance             Prove and rule a five-column journal and prove cash (S)                     22.01       Check                   Interventions                              a journal and a general ledger.
                        Journalize correcting entry(S)                                              22.02       Invoice                 Recycling Problems                         b. Explain why proving and ruling
Apply mathematical      Posting from the journal to a general ledger. (S)                           23.05       Sales invoice           Personal Trainer                           a journal and proving cash are
operations                                                                                                      Receipt                                                            important.
                        Prepare a chart of accounts (P)                                                         Memorandum              Enrichment
Demonstrate human       Journalize transactions in a five-column journal.(P)                                    Proving cash            Xtra enrichment website:                   Personal Communication
relations               Prove and rule the journal(P)                                                           Ledger                  accountingxtra.swlearning.com               Name the five steps in posting
                        Post all columns of the journal(P)                                                      General ledger          Applied Communication                      from a journal to a ledger.
Apply accounting                                                                                                Account number          Cases for critical thinking                 Teacher directed cooperative
principles and                                                                                                  File maintenance        SCANS workplace competency                 learning.
concepts                                                                                                        Opening an account
                                                                                                                Posting                                                            Performance
Apply accounting                                                                                                Correcting entry                                                    Automated Accounting
principles and                                                                                                                                                                      Working Papers
concepts (Technology)

                                                                                                                                                                                           Tied to essential
                                                                                                                                                                                            questions
                                                                                                                                                                                           Data collected through
                                                                                                                                                                                            Scantron
                                                                                                                                                                                           Defined Testing Window

                                                                                                                                                                                                                 3
                                                                                            CURRICULUM MAP

Course Title: Accounting I                                                                                                                                         Course Number: 82003310
UNIT/ORGANIZING PRINCIPLE: Cash Control Systems/Budgeting                      PACING:
                                                                               Unit Number: 4
  ESSENTIAL                 1. Write a check or swipe a card – which do you choose?
  QUESTIONS:
  CONCEPTS
   /CONTENT                         LEARNING TARGETS/SKILLS                                 BENCHMARKS       KEY                               ACTIVITIES/                             ASSESSMENTS
    (Outcomes)                          (Performance Tasks)                                     (SSS)    TERMINOLOGY                           RESOURCES
Apply Communication     Define accounting terms related to using a checking account and a        2.16    Code of conduct           End of Chapter Applications
Skills                  petty cash fund(K)                                                       5.07                                                                          Selected Response
                                                                                                         Checking account
                                                                                                 5.08                              Use textbook resource:                      Performance Assessment
                        Identify accounting concepts and practices related to using a
Use Technology                                                                                   5.09    Endorsement               Making Ethical decisions                     Chapter Test from textbook
                        checking account(K)
                                                                                                7A.01
                                                                                                         Blank endorsement
Develop office          Prepare business papers related to using a checking account(P)          7A.02                              Use page 144 from Textbook as a reference   Extended Response
functions                                                                                        7.06    Special endorsement       to analyze a financial statement of a       (Analyze)
                        Reconcile a bank statement(S)                                           10.04                              business.                                   a. Explain how a petty cash fund
Practice quality                                                                                17.03    Restrictive endorsement                                               works and the importance of a
                        Journalize dishonored checks and electronic banking transaction
performance                                                                                    20A.21    Postdated check           CTE/FCAT Project 1-Accounting (see          petty cash fund in a company
                        Establish and replenish a petty cash fund                               21.02                              Career Connection website)                  environment.
Apply mathematical                                                                              21.05    Bank statement                                                        b. Explain the importance of the
                        Prepare and analyze a personal budget
operations                                                                                      23.05    Dishonored check          Interventions                               bank reconciliation process.
                                                                                                                                   Recycling Problems
Demonstrate human                                                                                        Electronic funds          Personal Trainer                            Personal Communication
relations                                                                                                transfer                                                               Teacher directed cooperative
                                                                                                         Debit card                Enrichment                                  learning
Develop an awareness                                                                                                               Xtra enrichment website:
for accounting                                                                                           Petty cash                accountingxtra.swlearning.com               Performance
                                                                                                         Petty cash slip           Applied Communication                        Working Papers
Apply accounting                                                                                                                   Cases for critical thinking
principles and                                                                                                                     SCANS workplace competency                          Tied to essential
concepts                                                                                                                                                                                questions
                                                                                                                                                                                       Data collected through
Apply accounting                                                                                                                                                                        Scantron
principles and                                                                                                                                                                         Defined Testing Window
concepts (Technology)




                                                                                                                                                                                                              4
                                                                                        CURRICULUM MAP

Course Title: Accounting I                                                                                                                                Course Number: 8203310
UNIT/ORGANIZING PRINCIPLE: Worksheets, Financial Statements,            PACING:
Adjusting and Closing entries for a service business                    Unit Number: 5
  ESSENTIAL             1. Is there a place for everything, and is everything in its place?
 QUESTIONS:
  CONCEPTS
  /CONTENT                     LEARNING TARGETS/SKILLS                  BENCHMARKS              KEY                                   ACTIVITIES/                            ASSESSMENTS
   (Outcomes)                          (Performance Tasks)                    (SSS)         TERMINOLOGY                               RESOURCES
Apply                  Define Key Terms (K)                                                 2.16   Fiscal period          End of Chapter Applications                Selected Response
Communication          Identify Accounting Concepts (K)                                     5.07   Worksheet                                                         Performance Assessment
Skills                                                                                      5.08                          Use textbook resource:                      Chapter Tests (6, 7, and 8) from
                                                                                                   Trial balance
                       Plan adjustments for supplies and prepaid insurance(R)               5.09                          Making Ethical decisions                   textbooks
Use Technology                                                                              7.06   Adjustments                                                       Short Response
                       Explain the components of a worksheet (R)                           10.04   Balance sheet          Use Textbook as a reference to analyze a   (Analyze)
Develop office                                                                             17.03   Income statement       financial statement of a business           Explain the purpose of double
functions              Explain and demonstrate the following: adjustments on a work        21.01                                                                     underlines in the completion of a
                       sheet, reporting financial information, balance sheet, closing      22.01   Net income                                                        worksheet.
Practice quality       entries, post-closing trial balance.( R ) (S)                       22.02   Net loss               Interventions                               What information can a potential
performance                                                                                22.04   Stakeholders           Recycling Problems                         investor gain from looking at a
                       Complete a worksheet                                                23.05   Component percentage   Personal Trainer                           company’s income statement?
Apply mathematical                                                                                                                                                    Why are certain accounts closed
operations             Prepare an Income Statement                                                 Adjusting entries      Enrichment                                 at the end of an accounting cycle
                                                                                                   Permanent accounts     Xtra enrichment website:                   while other accounts remain open?
Demonstrate human      Prepare a Balance Sheet                                                     Temporary accounts     accountingxtra.swlearning.com              Personal Communication
relations                                                                                          Closing entries        Applied Communication                       Teacher directed cooperative
                       Prepare a Post-Closing Trial Balance                                                               Cases for critical thinking                learning
Apply accounting                                                                                   Post-closing trial     SCANS workplace competency                 Performance
principles and                                                                                     balance                                                            Working Papers
concepts                                                                                           Accounting cycle                                                   Reinforcement Problem
                                                                                                                                                                      Automated Accounting
Apply accounting
principles and                                                                                                                                                               Tied to essential
concepts(Technology)                                                                                                                                                          questions
                                                                                                                                                                             Data collected through
                                                                                                                                                                              Scantron
                                                                                                                                                                             Defined Testing Window


                                                                                                                                                                                                  5
                                                                                          CURRICULUM MAP

Course Title: Accounting 1                                                                                                                                          Course Number: 8203310
UNIT/ORGANIZING PRINCIPLE: Journalizing: Purchases, Cash                                  PACING:
Payments, Sales, and Cash Receipts using Special Journals, and Posting to                 Unit Number: 6
general and subsidiary ledgers.
  ESSENTIAL              1. What do you write in your journal?
  QUESTIONS:
  CONCEPTS
   /CONTENT                     LEARNING TARGETS/SKILLS                                   BENCHMARKS           KEY                              ACTIVITIES/                             ASSESSMENTS
    (Outcomes)                       (Performance Tasks)                                      (SSS)        TERMINOLOGY                          RESOURCES
Apply                Define accounting terms related to purchases, cash payments,               2.15       Merchandise              End of Chapter Applications                 Selected Response
Communication        sales, cash receipts, and posting to ledgers (K)                           2.16       Merchandising business                                                Chapter 9, 10, 11 Tests (from
Skills                                                                                          2.17       Retail merchandising     Use textbook resource:                      textbook)
                     Identify accounting concepts and practices related to purchases,           4.05       Wholesale                Making Ethical decisions
Use Technology       cash payments, sales, cash receipts, and posting to ledgers(K)             4.06       merchandising                                                        Short Response
                                                                                                4.07       Corporation              Use Textbook as a reference to analyze a    (Analyze)
Develop management   Use a purchases journal to record purchasing merchandise(P)                5.07       Share of stock           financial statement of a business           Name the five journals and explain
functions                                                                                       5.08       Stockholder                                                          which transactions go in each of
                     Use a cash payments journal for transactions involving cash                5.09       Special journal          CTE/FCAT appropriate project-               the five journals.
Develop office       payments and discounts(P)                                                  6.13       Cost of merchandise      Accounting(see Career Connection website)
functions                                                                                       6.14       Markup                                                               Personal Communication
                     Prepare a petty cash report and journalize the reimbursement of           7A.01       Vendor                   Interventions                                Teacher directed cooperative
Practice quality     the petty cash fund(S)                                                    7A.02       Purchase on account      Recycling Problems                          learning.
performance                                                                                     7.06       Purchases journal        Personal Trainer
                     Total, prove, and rule a cash payments journal(S)                          8.05       Special amount column                                                Performance
Apply mathematical                                                                             10.04       Purchase invoice         Enrichment                                   Daily Work
operations           Journalize purchases returns and allowances and other transactions        17.03       Terms of sale            Xtra enrichment website:                     Automated Accounting
                     using a general journal(S)                                                17.04       Cash payment journal     accountingxtra.swlearning.com
Demonstrate human                                                                             20A.21       Cash discount            Applied Communication                               Tied to essential
relations            Journalize sales on account using a sales journal(S)                      21.01       Purchase discount        Cases for critical thinking                          questions
                                                                                               21.04       General amount column    SCANS workplace competency                          Data collected through
Develop an           Journalize cash receipts using a cash receipts journal(S)                 21.05       List price                                                                    Scantron
awareness for                                                                                  21.14       Trade discount
                                                                                                                                                                                        Defined Testing Window
accounting           Record sales and allowances using a general journal(P)                    22.01       Contra account
                                                                                               22.02       Cash short
Apply accounting                                                                               22.04       Cash over
                     Post separate items from a purchases, cash payments, and general
principles and                                                                                 23.05       Purchases return
                     journal to an accounts payable ledger(S)
concepts                                                                                                   Purchases allowance

                                                                                                                                                                                                              6
                     Post separate items from a sales, cash receipts, and general journal   Debit memorandum
Apply accounting     to an accounts receivable ledger(S)                                    Customer
principles and                                                                              Sales tax
concepts             Post separate items from a cash payments and general journal to a      Sales journal
(Technology)         general ledger(S)                                                      Cash sale
                                                                                            Credit card sale
Incorporate          Post special column totals to a general ledger(S)                      Point-of-sale(POS)
appropriate                                                                                 Terminal summary
leadership and       Journalize and post correcting entries affecting customer              Batch report
supervision          accounts(S)                                                            Batching out
techniques                                                                                  Cash receipts journal
                                                                                            Sales discount
Assess personal                                                                             Sales return
strengths and                                                                               Sales allowance
weaknesses as they                                                                          Credit memorandum
relate to job                                                                               Subsidiary ledger
objectives                                                                                  Accounts payable
                                                                                            ledger
                                                                                            Accounts receivable
                                                                                            ledger
                                                                                            Controlling account
                                                                                            Schedule of account
                                                                                            payable
                                                                                            Schedule of accounts
                                                                                            receivable




                                                                                                                    7
                                                                                        CURRICULUM MAP

Course Title: Accounting I                                                                                                                                       Course Number: 8203310
UNIT/ORGANIZING PRINCIPLE: Payroll                                                      PACING:
                                                                                        Unit Number: 7
  ESSENTIAL              1. IRS? What’s that spell?
  QUESTIONS:
  CONCEPTS
   /CONTENT                      LEARNING TARGETS/SKILLS                                BENCHMARKS           KEY                             ACTIVITIES/                            ASSESSMENTS
    (Outcomes)                       (Performance Tasks)                                    (SSS)        TERMINOLOGY                         RESOURCES
Apply                Define Accounting Terms (K)                                              2.16       Salary                  End of Chapter Applications                Selected Response
Communication                                                                                 5.07                                                                           Chapter tests 12, 13 (from
                                                                                                         Pay period payroll
Skills               Identify Accounting concepts (K)                                         5.08                               Use textbook resource:                     textbook)
                                                                                              5.09       Total earnings          Making Ethical decisions
Use Technology       Calculate payroll taxes ( R )                                            7.06                                                                          Short Response
                                                                                                         Payroll taxes
                                                                                             10.04                               Use Textbook as a reference to analyze a   (Analyze)
Develop office       Analyze payroll transactions and record a payroll ( R )                 17.03       Withholding allowance   financial statement of a business          Your gross pay is $300. Explain
functions                                                                                    21.01                                                                          why your paycheck is only $240.
                     Explain and demonstrate the following: payroll taxes, payroll           21.06       Social security tax
                                                                                                                                                                            What happened?
Practice quality     register, employee earnings records, employee’s payroll check,          21.15       Medicare tax            Interventions
performance          unemployment taxes, employer’s quarterly federal tax return,            22.01                               Recycling Problems                         Personal Communication
                     employer’s annual reporting of payroll taxes. (S)                                   Tax base
                                                                                             22.02                               Personal Trainer                            Teacher directed cooperative
Apply mathematical                                                                           22.04       Payroll register                                                   learning
operations           Complete a payroll time card (P)                                        23.05                               Enrichment
                                                                                                         Net pay                 Xtra enrichment website:                   Performance
Demonstrate human    Complete a payroll register and an employee earnings record. (P)                    Employee earnings       accountingxtra.swlearning.com               Daily Work
relations                                                                                                record                  Applied Communication                       Automated Accounting
                     Record employer payroll taxes (P)                                                                           Cases for critical thinking
Apply accounting                                                                                         Federal unemployment    SCANS workplace competency
                                                                                                         tax                                                                        Tied to essential
principles and       Prepare selected payroll tax reports (P)                                                                                                                        questions
concepts                                                                                                 State unemployment                                                         Data collected through
                     Pay and record withholding and payroll taxes (P)                                    tax                                                                         Scantron
Apply accounting
                                                                                                         Lookback period                                                            Defined Testing Window
principles and
concepts
(Technology)




                                                                                                                                                                                                           8
                                                                                           CURRICULUM MAP

Course Title: Accounting 1                                                                                                                                       Course Number: 8203310
UNIT/ORGANIZING PRINCIPLE: End of Fiscal Period for a corporation PACING:
(Distributing dividends, preparing a worksheet, completing financial           Unit Number: 8
statements, and recording adjusting and closing entries)
   ESSENTIAL              1. Are you ready to end this cycle and begin a career?
  QUESTIONS:
   CONCEPTS
    /CONTENT                    LEARNING TARGETS/SKILLS                         BENCHMARKS                 KEY                               ACTIVITIES/                           ASSESSMENTS
     (Outcomes)                       (Performance Tasks)                            (SSS)             TERMINOLOGY                           RESOURCES
Apply                Define accounting terms related to dividends, worksheets,                  2.15   Retained earnings         End of Chapter Applications                 Selected Response
Communication        financial statements, and adjusting and closing entries for a              2.16   Dividends                                                             Performance Assessment
Skills               corporation (K)                                                            2.17                             Use textbook resource:                       Chapter Test from textbook
                                                                                                       Board of directors
                                                                                                4.05                             Making Ethical decisions
                     Identify accounting concepts and practices related to dividends,                  Declaring a dividend
Use Technology                                                                                  4.07                                                                         Extended Written Response
                     worksheets, financial statements, and adjusting and closing entries
                                                                                                5.08   Merchandise inventory     Use Textbook as a reference to analyze a     Describe the major differences
                     for a corporation (K)
Develop management                                                                              5.09   Uncollectible accounts    financial statement of a business           between the financial statements of
functions            Journalize the declaration and payment of a dividend(P)                    6.13                                                                         a service business and a
                                                                                                       Allowance method of       CTE/FCAT appropriate project-               merchandising business. Be sure to
                                                                                                6.14
                     Begin a worksheet for a merchandising business(S)                                 recording losses from
Develop office                                                                                 7A.01                             Accounting(see Career Connection website)   include how these differences
                                                                                                       uncollectible accounts
functions            Plan worksheet adjustments for merchandise inventory, supplies,           7A.02                                                                         could affect the investment needed
                     prepaid insurance, uncollectible accounts, and depreciation(R)             7.06   Book value                Interventions                               to start each kind of business and
Practice quality                                                                                8.05   Book value of accounts    Recycling Problems                          their ability to grow.
performance          Calculate federal income tax and plan the worksheet adjustment            10.04                             Personal Trainer
                                                                                                       receivable
                     for federal income tax(S)                                                 17.04                                                                         Personal Communication
                                                                                                       Current assets
Apply mathematical   Complete a worksheet for a merchandising business(P)                     20A.20                             Enrichment                                   Teacher-directed cooperative
operations                                                                                    20A.21   Plant assets              Xtra enrichment website:                    learning.
                     Prepare an income statement(S)                                            21.01   Depreciation expense      accountingxtra.swlearning.com
Demonstrate human    Analyze an income statement using component percentages and               21.14   Estimated salvage value   Applied Communication
relations            financial ratios(R)                                                       22.01   Straight line method of   Cases for critical thinking                 Performance
                                                                                               22.02   depreciation              SCANS workplace competency                   Working Papers
Develop an           Prepare a statement of stockholder’s equity for merchandising             22.04
awareness for        business organized as a corporation(P)                                    23.05   Accumulated
accounting                                                                                             depreciation
                     Prepare a balance sheet(S)
                                                                                                       Book value of a plant
Apply accounting     Record adjusting entries(S)                                                       asset
principles and       Record closing entries for income statement accounts(S)                           Net sales
concepts                                                                                               Cost of merchandise

                                                                                                                                                                                                            9
                     Record closing entry for dividends(S)     sold
Apply accounting                                               Gross profit on sales
                     Prepare a post-closing trial balance(P)
principles and
                                                               Financial ratio
concepts
(Technology)                                                   Earnings per share
                                                               Price-earnings ratio
Incorporate                                                    Statement of
appropriate                                                    stockholder’s equity
leadership and
                                                               Par value
supervision
techniques                                                     Current liabilities
                                                               Long-term liabilities
Assess personal                                                Supporting schedule
strengths and
weaknesses as they
relate to job
objectives




                                                                                       10
                                                                                              CURRICULUM MAP

Course Title: Accounting I                                                                                                                                              Course Number: 8203310
UNIT/ORGANIZING PRINCIPLE: Uncollectible Accounts, Plant Assets                               PACING:
and depreciation, Inventory                                                                   Unit Number: 9
  ESSENTIAL              1. FIFO – LIFO, what does it mean to you?
  QUESTIONS:
  CONCEPTS
   /CONTENT                   LEARNING TARGETS/SKILLS                                         BENCHMARKS           KEY                             ACTIVITIES/                             ASSESSMENTS
    (Outcomes)                      (Performance Tasks)                                           (SSS)        TERMINOLOGY                         RESOURCES
Apply Communication      Define Accounting Terms (K); Identify Accounting concepts (K)              2.16       Writing off an account                                                  Chapter Test from textbook
Skills                                                                                              4.05       Real property                                                               Selected Response
                         Calculate, journalize, post uncollectible accounts expense. ( R )          4.06       Personal property               End of Chapter Applications              Performance Assessment
Use Technology                                                                                      4.07       Assessed value
                         Calculate depreciation expense and book value using the straight –         5.07       Plant asset record                Use textbook resource:                 Extended Written Response
Develop awareness of     line method of depreciation. ( R )                                         5.08       Gain on plant assets              Making Ethical decisions             Summarize the procedures for
management                                                                                          5.09       Loss on plant assets                                                  calculating depreciation expense,
                         Calculate depreciation expense using the double declining-balance          6.13       Declining-balance         Use Textbook as a reference to analyze a   using the straight-line method for a
Develop office           method of depreciation (R)                                                 6.14       method of depreciation        financial statement of a business                 full fiscal year.
functions                                                                                           7.06       Periodic inventory
                         Determine the cost of merchandise inventory using the fifo, lifo,         10.04       Perpetual inventory           CTE/FCAT appropriate project-
Practice quality         and weighted-average inventory costing method.(R)
performance                                                                                        17.03       Inventory record         Accounting(see Career Connection website)
                                                                                                   21.01       Stock record                                                              Personal Communication
                         Career Success: Safety, Health, Professional image,                       21.06       Stock ledger                      Interactive Spreadsheets              Teacher-directed cooperative
Incorporate              communication skills, Time management, group dynamics. (S)
appropriate leadership                                                                             21.15       First-in, first-out                                                              learning.
                         Estimate the cost of merchandise inventory using the gross profit         22.01       inventory                             Career Portfolio
Apply mathematical       method of estimating inventory. (S)                                       22.02       Last-in, last out
operations                                                                                         22.04       inventory                Interventions                                         Performance
                         Journalize and post entries related to writing off and collecting         23.05       Weighted-average         Recycling Problems                                   Working Papers
Demonstrate human        uncollectible accounts receivable.(P)                                                 inventory                Personal Trainer
relations                                                                                                      Gross profit method of
                         Record the buying of a plant asset and the paying of property                         estimating inventory     Enrichment
Apply accounting         tax.(P)                                                                                                        Xtra enrichment website:
principles and                                                                                                                          accountingxtra.swlearning.com
concepts                 Prepare plant asset records and journalize annual depreciation                                                 Applied Communication
                         expense.(P)                                                                                                    Cases for critical thinking
Apply accounting
principles                                                                                                                              SCANS workplace competency
                         Record entries related to disposing of plant assets (P)                                                        Automated Accounting
concepts(Technology
                         Prepare a stock record. (P)

                                                                                                                                                                                                                 11
                                                                                             CURRICULUM MAP

Course Title: Accounting 1                                                                                                                                     Course Number: 8203310
UNIT/ORGANIZING PRINCIPLE: Accounting for Notes and Interest;              PACING:
Accounting for Accrued Revenue and Expenses.                               Unit Number: 10
  ESSENTIAL            1. How do notes, interest, accrued revenue and expenses affect the accounting cycle?
 QUESTIONS:
  CONCEPTS
  /CONTENT                  LEARNING TARGETS/SKILLS                        BENCHMARKS                  KEY                                ACTIVITIES/                           ASSESSMENTS
   (Outcomes)                      (Performance Tasks)                            (SSS)         TERMINOLOGY                               RESOURCES
-Apply                     Define accounting terms related to notes and interest; accrued         2.15   Number of a note           End of Chapter Applications          Selected Response
Communication Skills       revenue and expenses(K)                                                2.16   Date of a note                                                  Performance Assessment
-Use Technology                                                                                   2.17   Payee of a note            Use textbook resource:                Chapter Test from textbook
-Develop management        Identify accounting concepts and practices related to notes and        4.05   Time of a note             Making Ethical decisions
functions                  interest; accrued revenue and expenses (K)                             4.07   Principal of a note                                             Extended Written Response
-Develop office                                                                                   5.08   Interest rate of a note    Use Textbook as a reference to        Explain the procedure for
functions                  Calculate interest and maturity dates for notes(S)                     5.09   Maturity date of a note    analyze a financial statement of a   determining the interest, maturity
-Practice quality                                                                                 6.13   Maker of a note            business                             value, and maturity date of a note.
performance                Analyze and record transactions for notes payable(R)                   6.14   Promissory note
-Apply mathematical                                                                               7.06   Creditor                   CTE/FCAT appropriate project-
operations                 Analyze and record transactions for notes receivable(R)                8.05   Notes payable              Accounting(see Career Connection
-Demonstrate human                                                                               10.04   Interest                   website)                             Personal Communication
relations                  Record adjusting, closing, and reversing entries for accrued          17.03   Maturity value                                                   Teacher-directed cooperative
-Develop an awareness      revenue and expenses(P)                                               17.04   Current liabilities        Interventions                        learning.
for accounting                                                                                  20A.20   Interest expense           Recycling Problems
-Apply accounting                                                                               20A.21   Notes receivable           Personal Trainer
principles and                                                                                   21.01   Interest income                                                 Performance
concepts                                                                                         21.14   Dishonored note            Enrichment                            Working Papers
-Apply accounting                                                                                22.01   Accrued revenue            Xtra enrichment website:
principles and                                                                                   22.04   Intellectual property      accountingxtra.swlearning.com
concepts (Technology)                                                                            23.05   Accrued interest income    Applied Communication
-Incorporate                                                                                             Reversing entry            Cases for critical thinking
appropriate leadership                                                                                   Accrued expenses           SCANS workplace competency
and supervision                                                                                          Accrued interest expense
techniques
-Assess personal
strengths and
weaknesses as they
relate to job objectives


                                                                                                                                                                                                      12
                                                                                CURRICULUM MAP

Course Title: Accounting I                                                                                                                     Course Number: 8203310
UNIT/ORGANIZING PRINCIPLE: End of fiscal period work for a                      PACING:
corporation                                                                     Unit Number: 11
ESSENTIAL              1. Will your stockholders be happy?
QUESTIONS:
   CONCEPTS
   /CONTENT                  LEARNING TARGETS/SKILLS                            BENCHMARKS                 KEY                ACTIVITIES/                     ASSESSMENTS
    (Outcomes)                     (Performance Tasks)                              (SSS)         TERMINOLOGY                 RESOURCES
Apply Communication Define Accounting Terms (K)                                      2.16         Long-term         End of Chapter Applications
Skills                                                                              23.05         liabilities                                            Chapter Test from textbook
Use Technology
                       Identify Accounting concepts (K)                              5.07         Working capital   Use textbook resource:                   Selected Response
                                                                                     5.08         Current ratio     Making Ethical decisions              Performance Assessment
Develop office         Plan end-of-fiscal-period adjustments for a                   5.09
functions              merchandising business organized as a corporation (R)         7.06                           Use Textbook as a reference to
                                                                                    10.04                           analyze a financial statement of a    Extended Written Response
Practice quality                                                                                                    business
performance
                       Explain preparing financial statements(R)                    17.03                                                                   On the similarities and
                                                                                    21.01                                                                    differences between
                                                                                                                    CTE/FCAT appropriate project-
Apply mathematical     Calculate federal income tax; plan an adjustment for         21.06                                                                investments and withdrawals
operations
                                                                                                                    Accounting
                       federal income tax expense.(R)                               21.15                                                                 by sole proprietorships and
                                                                                    22.01                           Automated Accounting                         partnerships.
Demonstrate human
relations
                       Prepare an income statement for a merchandising              22.02
                       business organized as a corporation.(S)                      22.04                           Interventions
Apply accounting                                                                                                    Recycling Problems                    Personal Communication
principles and         Prepare a statement of stockholder’s equity for a                                            Personal Trainer                          Teacher-directed
concepts               merchandising business organized as a corporation. (S)                                                                               cooperative learning.
                                                                                                                    Enrichment
Apply accounting                                                                                                    Xtra enrichment website:
                       Prepare a balance sheet for a merchandising business
principles and                                                                                                      accountingxtra.swlearning.com
concepts(Technology)
                       organized as a corporation. (S)                                                                                                          Performance
                                                                                                                    Applied Communication
                                                                                                                    Cases for critical thinking                Working Papers
                       Record adjusting, closing, and reversing entries.(S)
                                                                                                                    SCANS workplace competency
                       Complete a work sheet.(P)                                                                    Automated Accounting


                                                                                                                                                                                 13
                                                                              CURRICULUM MAP

Course Title: Accounting 1                                                                                                                             Course Number: 8203310
UNIT/ORGANIZING PRINCIPLE: Additional Accounting Procedures                      PACING:
(Partnerships and International & Internet sales)                                Unit Number: 12
    ESSENTIAL         1. How does a partnership compare with the other forms of business organization?
   QUESTIONS:          2. How are international and internet sales different from traditional sales?
    CONCEPTS
    /CONTENT                    LEARNING TARGETS/SKILLS                          BENCHMARKS                     KEY                   ACTIVITIES/                       ASSESSMENTS
     (Outcomes)                        (Performance Tasks)                               (SSS)           TERMINOLOGY                  RESOURCES
-Apply Comm. Skills        Define accounting terms related to partnerships            2.15         Partnership             End of Chapter Applications
-Use Technology                                                                        2.16         Partner                                                      Chapter Test (from textbook)
                             and international sales(K)
-Develop management
functions                  Identify accounting concepts and practices                 2.17         Partnership agreement   Use textbook resource:                   Selected Response
-Develop office              related to partnerships(K)                                5.08         Distribution of net     Making Ethical decisions
functions                  Identify accounting concepts and practices                 5.09         income statement                                                  Extended Response
-Practice quality                                                                      6.13         Owner’s equity          Use Textbook as a reference to                 (Analyze)
                             related to international and internet sales (K)
performance                                                                                                                 analyze a financial statement of a
-Apply mathematical        Journalize entries related to forming,                     6.14         statement
                                                                                                                            business
                                                                                                                                                                  Compare and Contrast the
operations                   dissolving, and distributing the earnings of a            7.06         Liquidation of a                                              different forms of business
-Demonstrate human           partnership(S)                                            8.05         partnership                                                          organizations.
                                                                                      10.04         Realization             CTE/FCAT appropriate project-
relations                  Calculate the distribution of partnership                                                       Accounting
-Develop an awareness                                                                 17.04         Limited liability                                             Personal Communication
for accounting
                             earnings(S)
-Apply accounting          Prepare a distribution of net income statement           20A.21         partnership                                                       Teacher directed
                                                                                      21.04         Exports                 Interventions
principles and               for a partnership(P)                                                                                                                   cooperative learning.
                                                                                      21.14         Imports                 Recycling Problems
concepts                   Prepare an owner’s equity statement for a                                                       Personal Trainer
-Apply accounting                                                                     22.01         Contract of sale                                                     Performance
                             partnership(P)
principles and
                           Record transactions for international sales(S)
                                                                                      22.04         Letter of credit                                                      Daily work
concepts                                                                              23.05         Bill of lading          Enrichment
-Incorporate               Record transactions for internet sales(S)                               Commercial invoice      Xtra enrichment website:
appropriate leadership                                                                                                      accountingxtra.swlearning.com               Tied to essential
and supervision                                                                                  Draft                                                                   questions
                                                                                                 Sight draft                Applied Communication
techniques
                                                                                                                            Cases for critical thinking                 Data collected
-Assess personal                                                                                 Time draft
strengths/ weaknesses                                                                                                       SCANS workplace competency                   through Scantron
                                                                                                 Trade acceptance                                                       Defined Testing
as they relate to job
objectives                                                                                                                                                               Window


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