Accounting Information System Blueprint

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					BUSINESS AND INFORMATION TECHNOLOGY EDUCATION
COURSE BLUEPRINT for 6311 COMPUTERIZED ACCOUNTING I
(Recommended length of instruction: 135-180 hours)
 Comp#                   Unit Titles/Competency and Objective Statements          Dates to Cover Time Days Total of Cognitive     Course Weight %       Core/
 Obj.#                                                                               Material              and Performance                              Supp.
                                  (The Learner will be able to:)                                                                Cognitive Performance

          Total Course Weight                                                                       86            100             58         42
   A.     THE ACCOUNTING CYCLE
CA001. Analyze and journalize transactions and prepare appropriate                                  17             20             12          8
        financial statements for a service business organized as a sole
        proprietorship using manual and electronic methods.
CA01.01 Classify accounts and analyze transactions into debit and credit parts.                      9             10             10                    Core

CA01.02 Journalize transactions using a general journal.                                             5              6              1          5         Core
CA01.03 Create a balance sheet.                                                                      3              4              1          3         Core
CA002. Post journal transactions and complete the accounting cycle for a                            17             20             11          9
        service business using manual and electronic methods.
CA02.01 Prove the general journal and post to the general ledger.                                    4              5              1          4         Core

CA02.02 Prepare a worksheet and complete financial statements using the                              7              8              5          3         Core
        worksheet.
CA02.03 Journalize and post adjusting and closing entries.                                           6              7              5          2         Core
CA003. Analyze and journalize transactions and prepare appropriate                                  26             30             17         13
        financial statements for a merchandising business or corporation
        using manual and electronic methods.
CA03.01 Analyze and journalize transactions related to purchases and cash                            9             11              7          4         Core
        payments using general and special journals.
CA03.02 Analyze and journalize transactions related to sales and cash receipts                       9             11              7          4         Core
        and/or using general and special journals.
CA03.03 Post journal transactions to subsidiary/general ledgers.                                     4              5              1          4         Core
CA03.04 Perform end of fiscal period closing activities including financial                          3              3              2          1         Core
        statements and adjusting/closing entries.
  B.    BANKING AND PAYROLL ACTIVITIES
 CA004. Analyze transactions and apply procedures related to basic                                   7              8              4          4
        banking activities using manual and electronic methods.
CA04.01 Write check stubs and checks, endorse checks, and prepare deposit                            2              2              1          1         Core
        slips for a business.
CA04.02 Reconcile a bank statement and record necessary journal entries.                             3              4              2          2         Core
CA04.03 Establish and maintain a petty cash fund and record related journal                          2              2              1          1         Core
        entries.
CA005. Compute and journalize payroll data using manual and electronic                               5              6              4          2
        methods.

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BUSINESS AND INFORMATION TECHNOLOGY EDUCATION
COURSE BLUEPRINT for 6311 COMPUTERIZED ACCOUNTING I
(Recommended length of instruction: 135-180 hours)
 Comp#                    Unit Titles/Competency and Objective Statements       Dates to Cover Time Days Total of Cognitive     Course Weight %       Core/
 Obj.#                                                                             Material              and Performance                              Supp.
                                   (The Learner will be able to:)                                                             Cognitive Performance

CA05.01 Compute wages and complete a payroll register and employee                                 3              3              2          1         Core
        earnings records.
CA05.02 Journalize and post payroll transactions.                                                  3              3              2          1         Core
  C.    SPECIALIZED ACCOUNTING PROCEDURES
 CA006. Record and apply special accounting principles and procedures                              7              8              5          3
        related to an accounting system using manual and electronic
        methods.
CA06.01 Analyze and journalize transactions affecting notes payable and notes                      3              3              2          1         Core
        receivable.
CA06.02 Analyze and journalize transactions affecting uncollectible accounts.                      3              3              2          1         Core

CA06.03 Analyze and journalize transactions affecting depreciation of plant                        2              2              1          1         Core
        assets using the straight-line method.
  D.    CAREER PREPARATION
 CA007. Demonstrate necessary skills and techniques to be used in                                  7              8              5          3
        seeking employment in the field of accounting.
CA07.01 Research careers available in accounting and exhibit effective                             2              2              1          1         Core
        employability skills.
CA07.02 Define ethics and exhibit ethical decision-making.                                         1              1              1                    Core
CA07.03 Demonstrate proper use of an automated accounting system and                               4              5              3          2         Core
        electronic spreadsheets.




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