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COMPUTER AND COMPUTERISEDACCOUNTING SYSTEM

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COMPUTER AND COMPUTERISEDACCOUNTING SYSTEM Powered By Docstoc
					                                                           Computer Accounting


 COURSE DESCRIPTION:

 This course prepares students for positions in accounting and related occupations such as payroll, auditing clerk and bookkeeper.
 Through theory and application, students will learn accounting concepts and techniques essential to business enterprises including ethics,
 accounting principles, computing applications, accounting terminology, designing, maintaining and interpreting financial records.
 Students will research the career ladder in the accounting field and have the opportunity to visit accounting firms and accounting
 departments. The course is designed to provide students with competencies necessary for entry-level employment in accounting
 occupations.

COURSE INFORMATION:                                                      STATE AND FEDERAL DESIGNATIONS

Prerequisite: None                                                            System                               Designation
Dress Requirement and Grooming: Industry standard
Course Length: 180 hours                                    California Basic Educational Data                           4600
Curriculum Outline Revision Date: 12/06                     System Code (CBEDS)

                                                            California Department of Education (CDE)                   C-3
                                                            Industry Sector
CAREER TECHNICAL EDUCATION INDUSTRY SECTOR:
                                                            US Department of Education (USDOE)              Business and Administrative
• Finance and Business                                      Career Cluster                                            Services

                                                            Standard Occupational Classification             Bookkeeping, Accounting,
                                                            (SOC Code)                                         and Auditing Clerks
                                                                                                               43-3031 (SOC Code)
 1.                                                                                                          Billing and Posting Clerks
                                                                                                               43-3021 (SOC Code)




                                                                                                                                 Page 1
                                          INFORMATION ABOUT COMPETENCY-BASED COURSES

A course description states the scope and content of a course.
Competency is a skill attainment.
Competency is the minimum level of skill a student has to demonstrate to achieve success.
Competency-based instruction measures student success by demonstration of competency and program seat time.
Competency-based instruction targets academic and career technical education to better prepare the individual for transition to either
employment and/or higher education.

                                                  CALIFORNIA CTE FOUNDATION STANDARDS

The Foundation Standards include general competencies that all students need to master to be successful in the workplace in addition to the
competencies listed in the curriculum specific to the occupational area. The Foundation Standards are similar to the competencies identified in the
U.S. Department of Labor, Secretary’s Commission on Achieving Necessary Skills (SCANS) Report. Subcomponents (not listed here) provide
further detail about each Foundation Standard. The complete document California Career Technical Education Model Curriculum Standards,
Grades Seven Through Twelve, is available at www.cde.gov.

1.0   Academics
      Students understand the academic content required for entry into postsecondary education and employment in the Finance and Business
      sector.
2.0   Communications
      Students understand the principles of effective oral, written, and multimedia communication in a variety of formats and contexts.
3.0   Career Planning and Management
      Students understand how to make effective decisions, use career information, and manage personal career plans.
4.0   Technology
      Students know how to use contemporary and emerging technological resources in diverse and changing personal, community, and
      workplace environments.
5.0   Problem Solving and Critical Thinking
      Students understand how to create alternative solutions by using critical and creative thinking skills, such as logical reasoning, analytical
      thinking, and problem-solving techniques.
6.0   Health and Safety
      Students understand health and safety policies, procedures, regulations, and practices, including the use of equipment and handling of
      hazardous materials.
7.0   Responsibility and Flexibility
      Students know the behaviors associated with the demonstration of responsibility and flexibility in personal, workplace, and community
      settings.
8.0   Ethics and Legal Responsibilities
      Students understand professional, ethical, and legal behavior consistent with applicable laws, regulations, and organizational norms.




                                                                                                                                              Page 2
9.0  Leadership and Teamwork
     Students understand effective leadership styles, key concepts of group dynamics, team and individual decision-making, the benefits of
     workforce diversity, and conflict resolution.
10.0 Technical Knowledge and Skills
     Students understand the essential knowledge and skills common to all pathways in the Finance and Business sector.
11.0 Demonstration and Application
     Students demonstrate and apply the concepts contained in the foundation and pathway standards.


                                                        STUDENT LEARNING GOALS

In order to function as productive, involved members of society, San Bernardino County ROP students will:


1. Demonstrate personal skills that promote success and                     4. Demonstrate problem solving and critical thinking skills
   growth in the workplace                                                     a. Use critical thinking skills to make informed decisions and
   a. Know the policies, procedures, and regulations regarding                 solve problems
      health and safety                                                        b. Apply appropriate problem solving strategies and critical
   b. Understand the importance of responsibility and                          thinking skills to work-related issues and tasks
      accountability
   c. Understand the role of ethical behavior                               5. Demonstrate the use of appropriate technology used in the
   d. Understand how to work as a member of a team as well as                  21st Century
      independently                                                            a. Identify, analyze and integrate past, present and future
                                                                               technological resources for application in personal, workplace
2. Demonstrate career planning that leads to postsecondary                     and community environments
   education and/or employment                                                 b. Utilize technological skills to enhance personal and career
   a. Know the specific requirements in a career pathway for                       development
      postsecondary education, certification, and/or licensure
   b. Apply effective strategies for self-promotion in the hiring
      process

3. Demonstrate appropriate application of academic skills
   and concepts necessary for entry into postsecondary
   education and/or employment
   a. Apply the principles of effective oral, written, and
      multimedia communication in a variety of formats and
      contexts
   b. Perform mathematical computations required for industry-
      specific applications


                                                                                                                                  Page 3
                                                          CL      CC         CA Academic Content
       MAJOR INSTRUCTIONAL UNITS                                                                           HSEE         Activity/Assessment
                                                         Hours   Hours           Standards
I. Introduction and Orientation                            5             LA: grades 9/10                          Distribute a syllabus containing
Unit Objective: Review industry standards, career                        Reading 2.0, 2.1                        all of the needed information.
opportunities, course competencies, the expectations                     Listening/Speaking 1.0                   Read and discuss with students.
of both the teacher and the students.                                                                             Students and parents will read,
Unit Competencies:                                                                                                sign and return the following
   A. Review industry standards and career                                                                        day.
       opportunities
   B. Review the course competencies
   C. Review teacher and student expectations
   D. Identify and discuss the SLGs

II. Fundamentals of Accounting                            25             LA: grades 9/10
Unit Objective: Identify and explain the                                 Reading 2.1, 2.3, 2.4, 2.5         
fundamentals of accounting.                                              Writing 1.2, 1.5                   
Unit Competencies:                                                       Written/oral 1.1, 1.2, 1.3, 1.4    
     A. Identify and describe the types of businesses
        associated with accounting
     B. Identify and describe the use of accounts in                     LA: grades 11/12
        maintaining business records                                     Writing 1.5, 1.6, 1.7, 1.8
                                                                                                            
     C. Define accounting terminology                                    Written/oral 1.1, 1.2              
     D. List the rules for analyzing transactions
     E. Analyze and classify transactions into debits                    MA:
        or credits                                                       Algebra 9.0, 10.0, 13.0            
     F. Explain the function of ledgers and describe
        the purpose of posting                                           SC:
     G. Describe the purpose of a trial balance and                      Investigation/Experimentation      
        financial statement                                              1a, 1j
     H. Explain the rationale for closing and post-
        closing accounts                                                 CTE: A1.0, A1.1, A.1.2, A1.3,
     I. Describe the types of transactions in a retail                   A1.4, A2.1, A2.2, A2.3, A2.5,
        business                                                         A3.3
     J. Name the types of general ledger entries
CL = Classroom and Lab
CC = Community Classroom (worksite learning)
LA = Language Arts Standards
MA = Math Standards
SC = Science Standards
AC = Art Cornerstones
HSEE = High School Exit Exam Standards                                                                                      Page 4
                                                        CL      CC         CA Academic Content
       MAJOR INSTRUCTIONAL UNITS                                                                         HSEE   Activity/Assessment
                                                       Hours   Hours           Standards
III. Computer and Data Entry Skills                     15             LA: grades 9/10
Unit Objective: Utilize the computer for accounting                    Reading 2.1, 2.3, 2.4, 2.5         
functions.                                                             Writing 1.2, 1.5                   
Unit Competencies:                                                     Written/Oral 1.1, 1.2, 1.3, 1.4    
     A. Describe the operation of a computer (input
        and output process)                                            LA: grades 11/12
                                                                                                          
     B. Identify accounting functions that can be                      Writing 1.5, 1.6, 1.7, 1.8         
        performed on a computer                                        Written/oral 1.1, 1.2
     C. Practice using numeric and special key
        functions                                                      CTE: A2.5, A3.3
     D. Define source documents
     E. Enter, verify and output data
     F. Construct and enter data on a spreadsheet
     G. Research the internet for accounting related
        information

IV. Computer Accounting                                 20             LA: grades 9/10
Unit Objective: Apply accounting principles using a                    Reading 2.1, 2.3, 2.4, 2.5         
computer accounting application.                                       Writing 1.2, 1.5                   
Unit Competencies:                                                     Written/oral 1.1, 1.2, 1.3, 1.4    
    A. Relate core accounting and computer skills
       to a computer accounting application                            LA: grades 11/12
    B. Apply and utilize accounting principles with                    Writing 1.5, 1.6, 1.7, 1.8
                                                                                                          
       a computer accounting application                               Written/oral 1.1, 1.2              
    C. Practice computer accounting applications to
       obtain competency                                               MA:
                                                                       Algebra 9.0, 10.0, 13.0            

                                                                       CTE: A1.0, A1.1, A.1.2, A1.3,
                                                                       A1.4, A2.1, A2.2, A2.3, A2.5,
                                                                       A3.3



CL = Classroom and Lab
CC = Community Classroom (worksite learning)
LA = Language Arts Standards
MA = Math Standards
SC = Science Standards
AC = Art Cornerstones
HSEE = High School Exit Exam Standards                                                                              Page 5
                                                         CL      CC         CA Academic Content
       MAJOR INSTRUCTIONAL UNITS                                                                          HSEE         Activity/Assessment
                                                        Hours   Hours           Standards
V. Ten Key                                               20             LA: grades 9/10                          Write an essay describing the
Unit Objective: Proficiently use the ten-key system                     Reading 2.1, 2.3, 2.4, 2.5              construction of cylinder blocks.
by touch.                                                               Writing 1.2, 1.5                        Drafts, writing checklists,
Unit Competencies:                                                      Written/Oral 1.1, 1.2, 1.3, 1.4         rubrics, notes, peer review and
    A. Describe the touch method                                                                                 teacher evaluation.
    B. Identify the industry standard skill level and                   LA: grades 11/12
        the skill levels relationship to job                            Writing 1.5, 1.6, 1.7, 1.8
                                                                                                           
        opportunities                                                   Written/Oral 1.1, 1.2              
    C. Demonstrate and practice the use of home
        row, numeric and function keys                                  CTE: A2.5, A3.3
    D. Meet industry performance standards for ten-
        key speed and accuracy

VI. Accounts Receivable                                  10             LA: grades 9/10
Unit Objective: Competently perform tasks of an                         Reading 2.1, 2.3, 2.4, 2.5         
accounts receivable clerk.                                              Writing 1.2, 1.5                   
Unit Competencies:                                                      Written/oral 1.1, 1.2, 1.3, 1.4    
    A. Identify the duties and expectations of an
       accounts receivable clerk
    B. Define terminology related to accounts                           LA: grades 11/12
       receivable                                                       Writing 1.5, 1.6, 1.7, 1.8
                                                                                                           
    C. Process invoices, debit memorandums and                          Written/oral 1.1, 1.2              
       bank credit card slips
    D. Prepare and make journal entries on the                          MA:
       computer                                                         Algebra 9.0, 10.0, 13.0            
    E. Check journal entries for accuracy
    F. Post entries to the accounts receivable ledger                   SC:
    G. Prepare a schedule of accounts and a status                      Investigation/Experimentation
       report                                                           1a, 1j                             
    H. Use industry standard software to process,
       analyze and interpret accounts receivable                        CTE: A1.0, A1.1, A.1.2, A1.3,
       transactions                                                     A1.4, A2.1, A2.2, A2.3, A2.5,
    I. Explain, record and analyze manual and                           A3.3
CL = Classroom and Lab
CC = Community Classroom (worksite learning)
LA = Language Arts Standards
MA = Math Standards
SC = Science Standards
AC = Art Cornerstones
HSEE = High School Exit Exam Standards                                                                                     Page 6
                                                         CL      CC         CA Academic Content
       MAJOR INSTRUCTIONAL UNITS                                                                          HSEE        Activity/Assessment
                                                        Hours   Hours           Standards
        double-entry accounts receivable transactions

VII. Accounts Payable                                    20             LA: grades 9/10                          Write a process essay on how to
Unit Objective: Competently perform tasks                               Reading 2.1, 2.3, 2.4, 2.5              dismantle a brake system.
typically assigned to an accounts payable clerk.                        Writing 1.2, 1.5                        Peer editing and teacher
Unit Competencies:                                                      Written/oral 1.1, 1.2, 1.3, 1.4         evaluation.
    A. Identify the duties and expectations of an
         accounts payable clerk
    B. Define terminology related to accounts                           LA: grades 11/12
         payable                                                        Writing 1.5, 1.6, 1.7, 1.8
                                                                                                           
    C. Describe procedures for accounts payable                         Written/oral 1.1, 1.2              
    D. Identify transactions that affect accounts
         payable                                                        MA:
    E. Demonstrate the ability to process invoices                      Algebra 9.0, 10.0, 13.0            
    F. Maintain a purchase journal and an accounts
         payable subsidiary ledger                                      SC:
    G. Prepare and journalize entries for purchase                      Investigation/Experimentation      
         and general journals                                           1a, 1j
    H. Proofread and audit journal entries
    I. Post journal entries to the accounts payable                     CTE: A1.0, A1.1, A.1.2, A1.3,
         subsidiary ledger                                              A1.4, A2.1, A2.2, A2.3, A2.5,
    J. Prepare a schedule of accounts                                   A3.3
    K. Practice accounting ethics in person and on
         the phone
    L. Use industry standard software to process,
         analyze and interpret accounts payable
         transactions
VIII. Payroll Clerk                                      20             LA: grades 9/10
Unit Objective: Demonstrate the ability to correctly                    Reading 2.1, 2.3, 2.4, 2.5         
perform tasks typically assigned to a payroll clerk.                    Writing 1.2, 1.5                   
Unit Competencies:                                                      Written/oral 1.1, 1.2, 1.3, 1.4    
    A. Identify the duties and expectations of a
         payroll clerk
CL = Classroom and Lab
CC = Community Classroom (worksite learning)
LA = Language Arts Standards
MA = Math Standards
SC = Science Standards
AC = Art Cornerstones
HSEE = High School Exit Exam Standards                                                                                     Page 7
                                                       CL      CC         CA Academic Content
       MAJOR INSTRUCTIONAL UNITS                                                                        HSEE   Activity/Assessment
                                                      Hours   Hours           Standards
   B. Identify the types of transactions related to                   LA: grades 11/12
      payroll                                                         Writing 1.5, 1.6, 1.7, 1.8         
   C. Compute an employees gross and net pay                          Written/oral 1.1, 1.2              
   D. Calculate withholding tax and other
      deductions                                                      MA:
   E. Record payroll information in the payroll                       Algebra 9.0, 10.0, 13.0            
      register
   F. Total and verify the payroll register                           SC:
   G. Maintain an employees earnings record                           Investigation/Experimentation
                                                                                                         
   H. Prepare federal and state tax deposits                          1a, 1j
   I. Process a payroll garnishment
   J. Interpret and proofread computerized timed                      CTE: A1.0, A1.1, A.1.2, A1.3,
      readings                                                        A1.4, A2.1, A2.2, A2.3, A2.5,
   K. Perform payroll clerk duties with an                            A2.6, A3.3
      accuracy rate that meets industry standards
   L. Practice internal and external customer
      service skills
   M. Explain the use of Financial Accounting
      Standard Board

IX. General Ledger Bookkeeper                          20             LA: grades 9/10
Unit Objective: Expertly perform tasks of a general                   Reading 2.1, 2.3, 2.4, 2.5         
ledger bookkeeper.                                                    Writing 1.2, 1.5                   
Unit Competencies:                                                    Written/oral 1.1, 1.2, 1.3, 1.4    
    A. Describe the duties and expectations of a
        general ledger clerk
    B. Post entries from purchases, cash receipts                     LA: grades 11/12
        and the sales journal                                         Writing 1.5, 1.6, 1.7, 1.8
                                                                                                         
    C. Post entries from the general journal                          Written/oral 1.1, 1.2              
    D. Complete a worksheet related to the general
        ledger                                                        MA:
    E. Prepare and proofread an income statement,                     Algebra 9.0, 10.0, 13.0            
        a statement of retained earnings and a
CL = Classroom and Lab
CC = Community Classroom (worksite learning)
LA = Language Arts Standards
MA = Math Standards
SC = Science Standards
AC = Art Cornerstones
HSEE = High School Exit Exam Standards                                                                             Page 8
                                                                 CL            CC               CA Academic Content
        MAJOR INSTRUCTIONAL UNITS                                                                                            HSEE         Activity/Assessment
                                                                Hours         Hours                 Standards
       balance sheet                                                                       SC:
    F. Prepare and record adjusting and closing                                            Investigation/Experimentation
       entries in a general journal                                                        1a, 1j                             
    G. Prepare a post-closing trial balance
    H. Reconcile accounts                                                                  CTE: A1.0, A1.1, A.1.2, A1.3,
    I. Use industry standards software to process,                                         A1.4, A2.1, A2.2, A2.3, A2.5,
       prepare, and record general ledger                                                  A3.3
       transactions

X. Job Search Techniques                                          5                        LA: grades 9/10                          Write job applications and
Unit Objective: Demonstrate job search and job                                             Writing 1.0, 1.1                        resumes that provide clear and
retention techniques and identify career strategies to                                                                              purposeful information. Apply
prepare for employment.                                                                    LA: grades 11/12                         appropriate interviewing
Unit Competencies:                                                                         Writing 2.5                             techniques.
   A. Discuss career paths and goal setting                                                                                         Instructor and peer review.
   B. Complete a data sheet and career-interest
        testing
   C. Complete a job application
   D. Create an error-free résumé
   E. Create a portfolio
   F. Complete a mock interview
Available Texts:
Title: Computer Accounting with Peachtree Complete 2006               Title: Computer Accounting with Quickbooks 2006
Author: Carol Yacht                                                       Author: Donna Ulmer
Publisher: McGraw-Hill/Irwin (March, 2006)                            Publisher: McGraw-Hill/Irwin (April, 2006)
ISBN: 0073288519                                                      ISBN: 0073131148

Title: Payroll Accounting 2007 with Payroll CD                    Title: Principles of Cost Accounting
Author: Bernard J. Bieg                                               Author: Edward J. Vanderbeck
Publisher: Southwestern College Publishers (October 2006)         Publisher: Southwestern College Publishers (March, 2004)
ISBN: 0324638248                                                  ISBN: 0324191693

Title: Practical Guide to Computer Forensics for Accountants,
Forensic Examiners, and Legal Professionals
Author: David Benton and Frank Grindstaff
Publisher: BookSurge Publishing (June, 2006)
ISBN: 1419623877

CL = Classroom and Lab
CC = Community Classroom (worksite learning)
LA = Language Arts Standards
MA = Math Standards
SC = Science Standards
AC = Art Cornerstones
HSEE = High School Exit Exam Standards                                                                                                        Page 9

				
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