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Page 1San Diego County Office of Education
Year: 2013-2014 Regional Occupational Program Date Reviewed: Date Printed:
10/17/12 Course Outline/Competencies
Course # - 460017 - ACCOUNTING/COMPUTERIZED Approved Hours: 880District - 49 - Ramona Area: North Submitted by - Jeanine Hawkins Date 10/17/2012
Outline
Occupational Knowledge and Skills
Hours Competencies Curriculum StandardsMention – M Reinforce – R
Teach - T
Assessment
Reg CC CVE CTE Core Academic
I. INTRODUCTION TO ACCOUNTINGA. You and the World of
AccountingB. The World of Business
and Accounting
10 5 5 1. INTRODUCTION TO ACCOUNTING – The student
A Identifies accounting careers
B Knows accounting concepts, practices, and terminology related to an accounting system
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(7)NS 1.2, 1.7MR 1.1
(8/12)A 5.0
(9/10)R 2.1, 2.3W 1.4LC1.4LS 1.1, 2.3
(11/12)W 2.5LC 1.2ELA 2.5
(12)E 12.2.8
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R
RRRT
TTT
T
Problems,Reviews,Tests,and Written Assignments
CODES: F&B: Finance and Business IT: Information Technology ELA: English/Language Arts R: Reading W: Writing LS: Listening & SpeakingLC: Written & Oral English Language Conventions M: Mathematics NS: Number Sense SDAP: Statistics, Data Analysis, and Probability A: Algebra MR: Mathematics Reasoning S: Science E: Economics
Page 2San Diego County Office of Education
Year: 2013-2014 Regional Occupational Program Date Reviewed: Date Printed:
10/17/12 Course Outline/Competencies
Course # - 460017 - ACCOUNTING/COMPUTERIZED Approved Hours: 880District - 49 - Ramona Area: North Submitted by - Jeanine Hawkins Date 10/17/2012
Outline
Occupational Knowledge and Skills
Hours Competencies Curriculum StandardsMention – M Reinforce – R
Teach - T
Assessment
Reg CC CVE CTE Core Academic
2. THE BASIC ACCOUNTING CYCLE
A. Business Transactions and the Accounting Equation
B. Transactions that Affect Assets, Liabilities, Owner’s Equity, Revenue, Expenses, and Withdrawals
C. Recording Transactions in a General Journal
D. Posting Journal Entries to General Ledger Accounts
E. The Six-Column Work SheetF. Financial Statements for a
Sole Proprietorship
75 50 50 2. BASIC ACCOUNTING PROCEDURES – The studentA. Applies the accounting
equation and checks for equality.
B. Records business transactions that affect assets, liabilities, owner’s equity, revenue, expenses, and withdrawals using the double-entry accounting system following the rules of debits and credits
C. Uses a general journal to record business transactions
D. Posts journal entries to general ledger accounts and prepares trial balance.
E. Completes six-column worksheet extensions, totals and balances
F. Prepares income statement, balance sheet
F & BCore4.24.34.55.15.25.35.47.210.110.411.0
PathA1.1A1.2A1.3A1.4A2.2A2.3A2.5A3.1B1.4 B2.1
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(7)NS 1.2, 1.3, 1.7SDAP 1.1MR 1.1, 2.5, 2.6, 2.8, 3.1
(8/12)A 1.1, 5.0, 13.0, 15.0, 25.2, 25.3
(9/10)W 1.9
(11/12)W 1.7, 1.8LC 1.1, 1.2, 1.3, 1.4LS 1.3ELA 2.5
(9/12)S 1.a
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T
Problems,Reviews,Tests,and Written Assignments
CODES: F&B: Finance and Business IT: Information Technology ELA: English/Language Arts R: Reading W: Writing LS: Listening & SpeakingLC: Written & Oral English Language Conventions M: Mathematics NS: Number Sense SDAP: Statistics, Data Analysis, and Probability A: Algebra MR: Mathematics Reasoning S: Science E: Economics
Page 3San Diego County Office of Education
Year: 2013-2014 Regional Occupational Program Date Reviewed: Date Printed:
10/17/12 Course Outline/Competencies
Course # - 460017 - ACCOUNTING/COMPUTERIZED Approved Hours: 880District - 49 - Ramona Area: North Submitted by - Jeanine Hawkins Date 10/17/2012
Outline
Occupational Knowledge and Skills
Hours Competencies Curriculum StandardsMention – M Reinforce – R
Teach - T
Assessment
Reg CC CVE CTE Core Academic
G. Completing the Accounting Cycle for a Sole Proprietorship
H. Cash Control and Banking Activities
G. Analyzes financial statements by calculating earnings performance, efficiency and financial strength. Prepares and posts closing entries.
H. Uses a checking account and reconciles bank statement.
C2.1C2.2C2.3
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(12)E 12.1, 12.2.8, 12.2.9
3. ACCOUNTING FOR A PAYROLL SYSTEMA. Payroll AccountingB. Payroll LiabilitiesC. Payroll Tax RecordsD. Employee benefits
20 10 10 3. ACCOUNTING FOR A PAYROLL SYSTEM – The studentA Prepares manual payroll
records including computing time records, payroll registers and employees earning records
B Computes and journalizes payroll taxes.
C Prepares federal and state deposits, quarterly reports and end-of-the-year returns according to
F & BCore4.24.34.44.55.15.25.35.46.17.17.27.48.1
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(7)NS 1.2, 1.3, 1.7MR 1.1, 2.2, 2.5, 2.6, 2.8, 3.1, 3.2, 3.3
(8/12)A 1.1, 5.0, 13.0, 15.0 , 25.2
(9-12)S 1.2 1a & dE 12.2, 12.3, 12.3.3, 12.4
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Problems,Reviews,Tests,and Written Assignments
CODES: F&B: Finance and Business IT: Information Technology ELA: English/Language Arts R: Reading W: Writing LS: Listening & SpeakingLC: Written & Oral English Language Conventions M: Mathematics NS: Number Sense SDAP: Statistics, Data Analysis, and Probability A: Algebra MR: Mathematics Reasoning S: Science E: Economics
Page 4San Diego County Office of Education
Year: 2013-2014 Regional Occupational Program Date Reviewed: Date Printed:
10/17/12 Course Outline/Competencies
Course # - 460017 - ACCOUNTING/COMPUTERIZED Approved Hours: 880District - 49 - Ramona Area: North Submitted by - Jeanine Hawkins Date 10/17/2012
Outline
Occupational Knowledge and Skills
Hours Competencies Curriculum StandardsMention – M Reinforce – R
Teach - T
Assessment
Reg CC CVE CTE Core Academic
Federal and California laws and regulations
D Understands employee benefits
8.410.310.411.0PathA1.2A2.6A3.2A4.1C 3.1C 3.2
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(9/10)R 2.1, 2.3W 1.3, 1.5, 1.8, 1.9 2.6LC 1.2, 1.3, 1.4(11/12)R 2.3W 1.7, 1.8LS 1.3, 1.7ELA 2.5
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4. THE ACCOUNTING CYCLE FOR A MERCHANDISING CORPORATION
A. Accounting for Sales and Cash Receipts
B. Accounting for Purchases and Cash Payments
C. Special Journals: Sales and Cash Receipts
D. Special Journals: Purchases and Cash Payments
E. Adjustments and the Ten-Column Work Sheet
70 4. THE ACCOUNTING CYCLE FOR A MERCHANDISING CORPORATION – The studentA Analyzes and journalizes
sales and cash receipts.B Records purchases on
account and cash payments
C Prepares sales and cash receipts journals.
D Prepares purchase and
F & BCore5.26.16.37.17.37.48.18.28.38.48.5
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(8/12)A 1.1, 5.0, 13.0, 15.0, 25.2, 25.3
(9/10)
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TT
RRR
Problems,Reviews,Tests,and Written Assignments
CODES: F&B: Finance and Business IT: Information Technology ELA: English/Language Arts R: Reading W: Writing LS: Listening & SpeakingLC: Written & Oral English Language Conventions M: Mathematics NS: Number Sense SDAP: Statistics, Data Analysis, and Probability A: Algebra MR: Mathematics Reasoning S: Science E: Economics
Page 5San Diego County Office of Education
Year: 2013-2014 Regional Occupational Program Date Reviewed: Date Printed:
10/17/12 Course Outline/Competencies
Course # - 460017 - ACCOUNTING/COMPUTERIZED Approved Hours: 880District - 49 - Ramona Area: North Submitted by - Jeanine Hawkins Date 10/17/2012
Outline
Occupational Knowledge and Skills
Hours Competencies Curriculum StandardsMention – M Reinforce – R
Teach - T
Assessment
Reg CC CVE CTE Core Academic
F. Financial Statements for a Corporation
G. Completing the Accounting Cycle for a Merchandising Corporation
cash payments journals.E Journalizes adjusting
entries for inventory, supplies, prepaid insurance, and taxes
F Prepares income statement, balance sheet and statement of retained earnings
G Journalizes and posts closing entries for a merchandising corporation.
9.410.110.210.311.0PathA1.1A1.2A1.3A1.4A2.2A2.3A2.5
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R 2.1, 2.4, 2.5, 2.6, 2.7W 1.5, 1.8, 1.9, 2.6LC 1.4LS 1.1,1.3, 1.7
(11/12)R 2.3W 1.6, 1.7, 1.8ELA 2.5
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CODES: F&B: Finance and Business IT: Information Technology ELA: English/Language Arts R: Reading W: Writing LS: Listening & SpeakingLC: Written & Oral English Language Conventions M: Mathematics NS: Number Sense SDAP: Statistics, Data Analysis, and Probability A: Algebra MR: Mathematics Reasoning S: Science E: Economics
Page 6San Diego County Office of Education
Year: 2013-2014 Regional Occupational Program Date Reviewed: Date Printed:
10/17/12 Course Outline/Competencies
Course # - 460017 - ACCOUNTING/COMPUTERIZED Approved Hours: 880District - 49 - Ramona Area: North Submitted by - Jeanine Hawkins Date 10/17/2012
Outline
Occupational Knowledge and Skills
Hours Competencies Curriculum StandardsMention – M Reinforce – R
Teach - T
Assessment
Reg CC CVE CTE Core Academic
H. Accounting for Publicly Held Corporations
H Prepares financial statements and journal entries to record issuance of stock and distribution of earnings for publicly held corporations
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5. ACCOUNTING FOR SPECIAL PROCEDURE
A. Cash FundsB. Plant Assets and
DepreciationC. Uncollectible Accounts
ReceivableD. Inventories
E. Notes Payable and Receivable
30 5. ACCOUNTING FOR SPECIAL PROCEDURE – The studentA Establishes, replenishes,
journalizes and posts transactions related to petty cash fund.
B Records plant asset information, calculates depreciation for plant asset, and records the related journal entries.
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TT
R
Problems,Reviews,Tests,and Written Assignments
CODES: F&B: Finance and Business IT: Information Technology ELA: English/Language Arts R: Reading W: Writing LS: Listening & SpeakingLC: Written & Oral English Language Conventions M: Mathematics NS: Number Sense SDAP: Statistics, Data Analysis, and Probability A: Algebra MR: Mathematics Reasoning S: Science E: Economics
Page 7San Diego County Office of Education
Year: 2013-2014 Regional Occupational Program Date Reviewed: Date Printed:
10/17/12 Course Outline/Competencies
Course # - 460017 - ACCOUNTING/COMPUTERIZED Approved Hours: 880District - 49 - Ramona Area: North Submitted by - Jeanine Hawkins Date 10/17/2012
Outline
Occupational Knowledge and Skills
Hours Competencies Curriculum StandardsMention – M Reinforce – R
Teach - T
Assessment
Reg CC CVE CTE Core Academic
C Identifies, calculates, analyzes, and journalizes uncollectible accounts.
D Practices accounting control procedures related for inventory planning and valuation using both perpetual and periodic methods
E Journalizes transactions for notes receivable and payable
10.110.210.310.411.0PathA1.1A1.2A1.3A2.1A2.4B1.4
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CODES: F&B: Finance and Business IT: Information Technology ELA: English/Language Arts R: Reading W: Writing LS: Listening & SpeakingLC: Written & Oral English Language Conventions M: Mathematics NS: Number Sense SDAP: Statistics, Data Analysis, and Probability A: Algebra MR: Mathematics Reasoning S: Science E: Economics
Page 8San Diego County Office of Education
Year: 2013-2014 Regional Occupational Program Date Reviewed: Date Printed:
10/17/12 Course Outline/Competencies
Course # - 460017 - ACCOUNTING/COMPUTERIZED Approved Hours: 880District - 49 - Ramona Area: North Submitted by - Jeanine Hawkins Date 10/17/2012
Outline
Occupational Knowledge and Skills
Hours Competencies Curriculum StandardsMention – M Reinforce – R
Teach - T
Assessment
Reg CC CVE CTE Core Academic
6. ACCOUNTING FOR PARTNERSHIPS
A. Introduction to Partnershipsa. Financial Statements
for a Partnershipb. Liquidation of a
Partnership
20 6. ACCOUNTING FOR PARTNERSHIPS – The studentA Identifies accounting
concepts and procedures related partnership equity and division of income and loss.
B Prepares financial statements for a partnership
C Applies accounting concepts to the formation, dissolution, and liquidation of a partnership
F & BCore4.24.34.55.15.25.35.47.210.110.411.0PathA1.1A1.2A1.3A1.4A2.2A2.3A2.5A3.1B1.4 B2.1
RRRRRRRRRRT
TTTTTTTTRR
(7)NS 1.2, 1.3, 1.7MR 1.1, 2.2, 2.5, 2.6, 2.8, 3.1, 3.2, 3.3
(8/12)A 1.1, 5.0, 13.0, 15.0 , 25.2
(9-12)S 1.2 1a & dE 12.2, 12.3, 12.3.3, 12.4
(9/10)R 2.1, 2.3W 1.3, 1.5, 1.8, 1.9 2.6LC 1.2, 1.3, 1.4
(11/12)R 2.3
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R
Problems,Reviews,Tests,and Written Assignments
CODES: F&B: Finance and Business IT: Information Technology ELA: English/Language Arts R: Reading W: Writing LS: Listening & SpeakingLC: Written & Oral English Language Conventions M: Mathematics NS: Number Sense SDAP: Statistics, Data Analysis, and Probability A: Algebra MR: Mathematics Reasoning S: Science E: Economics
Page 9San Diego County Office of Education
Year: 2013-2014 Regional Occupational Program Date Reviewed: Date Printed:
10/17/12 Course Outline/Competencies
Course # - 460017 - ACCOUNTING/COMPUTERIZED Approved Hours: 880District - 49 - Ramona Area: North Submitted by - Jeanine Hawkins Date 10/17/2012
Outline
Occupational Knowledge and Skills
Hours Competencies Curriculum StandardsMention – M Reinforce – R
Teach - T
Assessment
Reg CC CVE CTE Core Academic
B3.1C2.1C2.2C2.3
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W 1.7, 1.8LS 1.3, 1.7ELA 2.5
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7. COMPUTERIZED ACCOUNTING SOFTWARE
A. VendorsB. CustomersC. Period-End ProceduresD. General Journal EntriesE. InventoryF. New Company SetupG. Payroll SetupH. Payroll ProcessingI. BankingJ. Jobs and Time Tracking
70 50 50 7. COMPUTERIZED ACCOUNTING SOFTWARE – The studentA. Enters bills and writes
checks for vendors.B. Creates invoices, receives
payments, records sales receipts, and makes deposits for customers.
C. Processes end-of-period procedures
D. Records general journal entries
E. Maintains inventory on the computer
F. Sets up new companyG. Sets up payroll recordsH. Processes payroll, payroll
F & BCore4.14.24.34.55.15.25.47.17.27.37.48.59.110.110.210.4
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(7)NS 1.2, 1.3, 1.7MR 1.1, 2.2, 2.5, 2.8, 3.1, 3.2, 3.3
(8/12)A 1.1, 13.0, 25.2
(9-12)S 1.2 1a & d
(9/10)R 2.1, 2.6W 1.3, 1.5, 2.6LC 1.4
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RR
R
RRR
Problems,Reviews,Tests,and Written Assignments
CODES: F&B: Finance and Business IT: Information Technology ELA: English/Language Arts R: Reading W: Writing LS: Listening & SpeakingLC: Written & Oral English Language Conventions M: Mathematics NS: Number Sense SDAP: Statistics, Data Analysis, and Probability A: Algebra MR: Mathematics Reasoning S: Science E: Economics
Page 10San Diego County Office of Education
Year: 2013-2014 Regional Occupational Program Date Reviewed: Date Printed:
10/17/12 Course Outline/Competencies
Course # - 460017 - ACCOUNTING/COMPUTERIZED Approved Hours: 880District - 49 - Ramona Area: North Submitted by - Jeanine Hawkins Date 10/17/2012
Outline
Occupational Knowledge and Skills
Hours Competencies Curriculum StandardsMention – M Reinforce – R
Teach - T
Assessment
Reg CC CVE CTE Core Academic
tax liabilities, and tax formsI. Performs banking
procedures relating to fund transfers, credit card transactions, and bank reconciliation
J. Records job and time tracking
11.0PathA1.1A1.2A1.3A1.4A2.1A2.2
TTTRRRRR
(11/12)R 2.3W 1.7, 1.8LS 1.3, 1.7ELA 2.5
RRRR
CODES: F&B: Finance and Business IT: Information Technology ELA: English/Language Arts R: Reading W: Writing LS: Listening & SpeakingLC: Written & Oral English Language Conventions M: Mathematics NS: Number Sense SDAP: Statistics, Data Analysis, and Probability A: Algebra MR: Mathematics Reasoning S: Science E: Economics
Page 11San Diego County Office of Education
Year: 2013-2014 Regional Occupational Program Date Reviewed: Date Printed:
10/17/12 Course Outline/Competencies
Course # - 460017 - ACCOUNTING/COMPUTERIZED Approved Hours: 880District - 49 - Ramona Area: North Submitted by - Jeanine Hawkins Date 10/17/2012
Outline
Occupational Knowledge and Skills
Hours Competencies Curriculum StandardsMention – M Reinforce – R
Teach - T
Assessment
Reg CC CVE CTE Core Academic
K. Reports, Graphs, Sub accounts, Invoices, Letters, and Memorized Transactions
L. QUICKBOOKS softwareM. Chart of Accounts and
Financial StatementsN. Excel spreadsheet
functions to perform calculations (see Appendix A).
O. Creates and edits worksheets.
K. Prints reports, graphs, sub accounts, invoices, letters, and memorized transactions
L. Uses QUICKBOOKS software and simulated source documents, processes one month's transactions for a business and record adjustments to produce an accurate income statement and balance sheet
M. Operates a fully computerized accounting system from opening the chart of accounts to preparation of financial statements
N. Uses spreadsheet functions to perform calculations
O. Uses Excel software to create and edit
A2.3A2.4A2.5A2.6A3.1A3.3A4.1A4.4B1.4
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CODES: F&B: Finance and Business IT: Information Technology ELA: English/Language Arts R: Reading W: Writing LS: Listening & SpeakingLC: Written & Oral English Language Conventions M: Mathematics NS: Number Sense SDAP: Statistics, Data Analysis, and Probability A: Algebra MR: Mathematics Reasoning S: Science E: Economics
Page 12San Diego County Office of Education
Year: 2013-2014 Regional Occupational Program Date Reviewed: Date Printed:
10/17/12 Course Outline/Competencies
Course # - 460017 - ACCOUNTING/COMPUTERIZED Approved Hours: 880District - 49 - Ramona Area: North Submitted by - Jeanine Hawkins Date 10/17/2012
Outline
Occupational Knowledge and Skills
Hours Competencies Curriculum StandardsMention – M Reinforce – R
Teach - T
Assessment
Reg CC CVE CTE Core Academic
worksheets.8. ACCOUNTING PRACTICES
A. Practices safe working habits including ergonomic and repetitive motion training
B. Ethics in AccountingC. Computers and NetworksD. E-Mail
15 8 ACCOUNTING PRACTICES – The student
A Practices safe working habits including ergonomic and repetitive motion training
B Identifies the role of the accountant in business ethics and how ethical behavior benefits individuals, business, and society.
C Understands the importance of virus protection, secure networks and Firewalls
D Uses e-mail as a medium of communication for information creation and retrieval.
F & BCore4.14.24.34.46.16.26.37.17.27.37.48.18.28.38.48.59.19.29.39.49.5
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(9/10)R 2.1, 2.6W 1.3, 1.5, 2.6LC 1.4
(11/12)R 2.3W 1.7, 1.8LS 1.3, 1.7ELA 2.5
RRR
RRRR
Problems,Reviews,Tests,and Written Assignments
CODES: F&B: Finance and Business IT: Information Technology ELA: English/Language Arts R: Reading W: Writing LS: Listening & SpeakingLC: Written & Oral English Language Conventions M: Mathematics NS: Number Sense SDAP: Statistics, Data Analysis, and Probability A: Algebra MR: Mathematics Reasoning S: Science E: Economics
Page 13San Diego County Office of Education
Year: 2013-2014 Regional Occupational Program Date Reviewed: Date Printed:
10/17/12 Course Outline/Competencies
Course # - 460017 - ACCOUNTING/COMPUTERIZED Approved Hours: 880District - 49 - Ramona Area: North Submitted by - Jeanine Hawkins Date 10/17/2012
Outline
Occupational Knowledge and Skills
Hours Competencies Curriculum StandardsMention – M Reinforce – R
Teach - T
Assessment
Reg CC CVE CTE Core Academic
10.210.310.411.0
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9. BANKING PROCEDURESA. Using a checking, savings, and other types of bank accountsB. Reconciling bank statement manuallyC. Reconciling bank statements using a spreadsheet programD. Government AgenciesE. Simple and Compound InterestF. Using a Debit Card
20 10 10 9 BANKING PROCEDURES – The student
A Uses checking, savings, and other types of bank accountsB Reconciles bank statement manuallyC Reconciles bank statements using a spreadsheet programD. Understands government agencies as they relate to bankingE. Calculates simple and compound interestF. Knowledge of responsibilities in using a Debit Card
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TTT
(7)NS 1.2, 1.3, 1.7MR 1.1, 2.5, 2.6, 2.8, 3.1
(8/12)A 5.0, 13.0, 25.2,
(9/10)LC 1.4
(11/12)W 1.7, 1.8LS 1.3
(9/12)S 1.a
(12)
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RR
R
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R
Problems,Reviews,Tests,and Written Assignments
CODES: F&B: Finance and Business IT: Information Technology ELA: English/Language Arts R: Reading W: Writing LS: Listening & SpeakingLC: Written & Oral English Language Conventions M: Mathematics NS: Number Sense SDAP: Statistics, Data Analysis, and Probability A: Algebra MR: Mathematics Reasoning S: Science E: Economics
Page 14San Diego County Office of Education
Year: 2013-2014 Regional Occupational Program Date Reviewed: Date Printed:
10/17/12 Course Outline/Competencies
Course # - 460017 - ACCOUNTING/COMPUTERIZED Approved Hours: 880District - 49 - Ramona Area: North Submitted by - Jeanine Hawkins Date 10/17/2012
Outline
Occupational Knowledge and Skills
Hours Competencies Curriculum StandardsMention – M Reinforce – R
Teach - T
Assessment
Reg CC CVE CTE Core Academic
E 12.1, 12.2.9 RA TEN KEY CALCULATOR BY TOUCH
A. Performs at 150 dpm (digits per minute)
C. Performs at 200 dpm (digits per minute)
10. TEN-KEY CALCULATOR/COMPUTER BY TOUCH-100% ACCURACY AT THE RATE OF:
A 150 dpm (digits per minute)B 200 dpm (digits per
minute)
F & BCore4.2 T
(9/12)S 1.a R Timed
Assessments
11. BUSINESS/FINANCIAL MATHA. Addition, subtraction,
multiplication, and divisionB. Fractions, decimals, and
percentagesC. Multistep problems,
including word problems, involving linear equations
D. Financial applications and functions
E. Algebraic techniques to solve rate problems, work problems, and percent mixture problems
180 90 90 11. BUSINESS MATHThe student demonstrates proficiency in:A Performing addition,
subtraction, multiplication, and division
B Calculating with fractions, decimals, and percentages
C Solving multistep problems, including word problems involving linear equations
D Analyzing and solving math and financial calculations
E Applying Algebraic
F & BCore5.1 5.25.35.4PathA 1.2A 1.4C 2.2
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ELA 9-10 R.2.6M. 7.NS 1.2M. 7.NS 1.3M. 7.NS 1.6M. 7.MR. 2.1M. 7.MR. 3.1M.7 N. 1.7M. 8-12 A. 1.1M. 8-12 A. 5.0M. 8-12 A.13.0M. 8-12 A.15.0
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Problems,Reviews,Tests,and Written Assignments
CODES: F&B: Finance and Business IT: Information Technology ELA: English/Language Arts R: Reading W: Writing LS: Listening & SpeakingLC: Written & Oral English Language Conventions M: Mathematics NS: Number Sense SDAP: Statistics, Data Analysis, and Probability A: Algebra MR: Mathematics Reasoning S: Science E: Economics
Page 15San Diego County Office of Education
Year: 2013-2014 Regional Occupational Program Date Reviewed: Date Printed:
10/17/12 Course Outline/Competencies
Course # - 460017 - ACCOUNTING/COMPUTERIZED Approved Hours: 880District - 49 - Ramona Area: North Submitted by - Jeanine Hawkins Date 10/17/2012
Outline
Occupational Knowledge and Skills
Hours Competencies Curriculum StandardsMention – M Reinforce – R
Teach - T
Assessment
Reg CC CVE CTE Core Academic
F. Financial PlanningG. Income
techniques to solve rate problems, work problems, and percent mixture problems
F Creating financial and career plans, calculating net worth, and recognizing trends in the marketplace
G Understanding sources of income, variable earnings, and using them to make calculations
H. BudgetingI. TaxesJ. InsuranceK. InvestingL. Buying Property
H Developing a budget and calculates discounts, financial reserves, tax and gratuities.
I Using data to compute income taxes, property taxes and tax returns
J Understanding premiums related to auto, health, and property insurance policies and warranties
K Analyzing data and solving CODES: F&B: Finance and Business IT: Information Technology ELA: English/Language Arts R: Reading W: Writing LS: Listening & SpeakingLC: Written & Oral English Language Conventions M: Mathematics NS: Number Sense SDAP: Statistics, Data Analysis, and Probability A: Algebra MR: Mathematics Reasoning S: Science E: Economics
Page 16San Diego County Office of Education
Year: 2013-2014 Regional Occupational Program Date Reviewed: Date Printed:
10/17/12 Course Outline/Competencies
Course # - 460017 - ACCOUNTING/COMPUTERIZED Approved Hours: 880District - 49 - Ramona Area: North Submitted by - Jeanine Hawkins Date 10/17/2012
Outline
Occupational Knowledge and Skills
Hours Competencies Curriculum StandardsMention – M Reinforce – R
Teach - T
Assessment
Reg CC CVE CTE Core Academic
problems relating to investing in stocks, bonds, mutual funds, annuities, real estate Investments and retirement plans
L Applying knowledge of buying vs. renting property, mortgages, other costs of buying property and ownership to make financial calculations and decisions
M. Loans and CreditN. CreditO. DebtP. Economic PrinciplesQ. Traveling
M. Understanding applications, qualifications, and contracts for loans of money and financing or leasing of vehicles, equipment, and property including applying interest rates to loans.
N. Computing finance charges and understanding credit cards
CODES: F&B: Finance and Business IT: Information Technology ELA: English/Language Arts R: Reading W: Writing LS: Listening & SpeakingLC: Written & Oral English Language Conventions M: Mathematics NS: Number Sense SDAP: Statistics, Data Analysis, and Probability A: Algebra MR: Mathematics Reasoning S: Science E: Economics
Page 17San Diego County Office of Education
Year: 2013-2014 Regional Occupational Program Date Reviewed: Date Printed:
10/17/12 Course Outline/Competencies
Course # - 460017 - ACCOUNTING/COMPUTERIZED Approved Hours: 880District - 49 - Ramona Area: North Submitted by - Jeanine Hawkins Date 10/17/2012
Outline
Occupational Knowledge and Skills
Hours Competencies Curriculum StandardsMention – M Reinforce – R
Teach - T
Assessment
Reg CC CVE CTE Core Academic
and credit lines, credit scores and reports, and credit vs. cash
O. Understanding bankruptcy, consumer responsibilities, debt management, identity theft, and paying off debt
P. Applies knowledge of consumer rights, inflation and purchasing power, the economy and world economics to financial situations.
Q. Converting international currency, measurements, time and temperature. Preparing travel expenses
R. Starting a BusinessS. Analyzing Business Data
R. Analyzing for break-even, markup and markdown and evaluating the business plan
S. Using graphs, business
CODES: F&B: Finance and Business IT: Information Technology ELA: English/Language Arts R: Reading W: Writing LS: Listening & SpeakingLC: Written & Oral English Language Conventions M: Mathematics NS: Number Sense SDAP: Statistics, Data Analysis, and Probability A: Algebra MR: Mathematics Reasoning S: Science E: Economics
Page 18San Diego County Office of Education
Year: 2013-2014 Regional Occupational Program Date Reviewed: Date Printed:
10/17/12 Course Outline/Competencies
Course # - 460017 - ACCOUNTING/COMPUTERIZED Approved Hours: 880District - 49 - Ramona Area: North Submitted by - Jeanine Hawkins Date 10/17/2012
Outline
Occupational Knowledge and Skills
Hours Competencies Curriculum StandardsMention – M Reinforce – R
Teach - T
Assessment
Reg CC CVE CTE Core Academic
summary statistics, data-based business decisions, and probabilities in the business setting
CODES: F&B: Finance and Business IT: Information Technology ELA: English/Language Arts R: Reading W: Writing LS: Listening & SpeakingLC: Written & Oral English Language Conventions M: Mathematics NS: Number Sense SDAP: Statistics, Data Analysis, and Probability A: Algebra MR: Mathematics Reasoning S: Science E: Economics
Page 19San Diego County Office of Education
Year: 2013-2014 Regional Occupational Program Date Reviewed: Date Printed:
10/17/12 Course Outline/Competencies
Course # - 460017 - ACCOUNTING/COMPUTERIZED Approved Hours: 880District - 49 - Ramona Area: North Submitted by - Jeanine Hawkins Date 10/17/2012
Outline
Occupational Knowledge and Skills
Hours Competencies Curriculum StandardsMention – M Reinforce – R
Teach - T
Assessment
Reg CC CVE CTE Core Academic
12. LANGUAGE SKILLS 152.57.5
Infused throughout the course
12 LANGUAGE SKILLS – The student demonstrates language skill proficiency in:
A. Grammar, spelling, punctuation
B. VocabularyC. ReadingD. Communication/SpeakingE. Composition
A Grammar, Spelling & Punctuation
B VocabularyC Reading skillsD Communication/SpeakingE Composition/Writing
F & BCore4.25.15.25.35.410.4PathA1.4
ELA.9-10RC 2.1, 2.3, 2.5, 2.6, 2.7WS 1.3, 1.5, 2.6ELA 11-12RC 2.3WS 1.8, 2.5
TTR
Problems,Reviews,Tests,and Written Assignments
13. KEYBOARD PRODUCTION 352.57.5
Infused throughout the course
13. KEYBOARD PRODUCTION – (Typing speeds based on 5-minute timed writings) – The student
A. Business correspondenceB. Business reportsC. Entering data from source
A. Formats and produces business correspondence.
IT:A3.0A4.0A8.0
TT
ELA 9-10W2.5a,b,c,dWA:
TT
Assigned projectsProject
CODES: F&B: Finance and Business IT: Information Technology ELA: English/Language Arts R: Reading W: Writing LS: Listening & SpeakingLC: Written & Oral English Language Conventions M: Mathematics NS: Number Sense SDAP: Statistics, Data Analysis, and Probability A: Algebra MR: Mathematics Reasoning S: Science E: Economics
Page 20San Diego County Office of Education
Year: 2013-2014 Regional Occupational Program Date Reviewed: Date Printed:
10/17/12 Course Outline/Competencies
Course # - 460017 - ACCOUNTING/COMPUTERIZED Approved Hours: 880District - 49 - Ramona Area: North Submitted by - Jeanine Hawkins Date 10/17/2012
Outline
Occupational Knowledge and Skills
Hours Competencies Curriculum StandardsMention – M Reinforce – R
Teach - T
Assessment
Reg CC CVE CTE Core Academic
documents.D. Business formsE. Timed writings for speed and
accuracy
B. Formats and produces a business report.
C. Completes projects by entering data from source documents.
D. Completes forms.E. Practices alphabetic and
numeric key reaches with accuracy and speed.
F. Types at a corrected speed of 20-24 words per minute.
G. Types at a corrected speed of 25-29 words per minute.
H. Types at a corrected speed of 30-34 words per minute.
I. Types at a corrected speed of 35-44 words per minute.
J. Types at a corrected speed of 45-54 words
2.6a,b,c,d
CODES: F&B: Finance and Business IT: Information Technology ELA: English/Language Arts R: Reading W: Writing LS: Listening & SpeakingLC: Written & Oral English Language Conventions M: Mathematics NS: Number Sense SDAP: Statistics, Data Analysis, and Probability A: Algebra MR: Mathematics Reasoning S: Science E: Economics
Page 21San Diego County Office of Education
Year: 2013-2014 Regional Occupational Program Date Reviewed: Date Printed:
10/17/12 Course Outline/Competencies
Course # - 460017 - ACCOUNTING/COMPUTERIZED Approved Hours: 880District - 49 - Ramona Area: North Submitted by - Jeanine Hawkins Date 10/17/2012
Outline
Occupational Knowledge and Skills
Hours Competencies Curriculum StandardsMention – M Reinforce – R
Teach - T
Assessment
Reg CC CVE CTE Core Academic
per minute.K. Types at a corrected
speed of 55-64 words per minute.
L. Types at a corrected speed of 65-74 words per minute.
M. Performs data entry at a speed of 6,000 - 7,000 strokes per hour.
N. Performs data entry at a speed of 7,000 - 8,000 strokes per hour.
O. Performs data entry at a speed of 8,000 - 10,000 strokes per hour.
P. Performs data entry at a speed of 10,000 or more strokes per hour.
14. ON-THE-JOB-TRAINING (infused throughout the course)
A. Maintains accounts receivable
B. Maintains accounts
125 125 14. ON-THE-JOBTRAINING (CC/CVE) – The student:
A. Maintains accounts receivable
(Infused through-out the course)
(Infused throughout the course)
On-site observations and evaluations
CODES: F&B: Finance and Business IT: Information Technology ELA: English/Language Arts R: Reading W: Writing LS: Listening & SpeakingLC: Written & Oral English Language Conventions M: Mathematics NS: Number Sense SDAP: Statistics, Data Analysis, and Probability A: Algebra MR: Mathematics Reasoning S: Science E: Economics
Page 22San Diego County Office of Education
Year: 2013-2014 Regional Occupational Program Date Reviewed: Date Printed:
10/17/12 Course Outline/Competencies
Course # - 460017 - ACCOUNTING/COMPUTERIZED Approved Hours: 880District - 49 - Ramona Area: North Submitted by - Jeanine Hawkins Date 10/17/2012
Outline
Occupational Knowledge and Skills
Hours Competencies Curriculum StandardsMention – M Reinforce – R
Teach - T
Assessment
Reg CC CVE CTE Core Academic
payableC. Verifies purchase
orders and invoicesD. Reconciles bank
statementsE. Checks for errorsF. Journalizes
transactionsG. Posts transactionsH. Processes payrollI. Completes quarterly
and year-end tax formsJ. Prepares trial
balancesK. Uses 10-key calculator
B. Maintains accounts payable
C. Verifies purchase orders and invoices
D. Reconciles bank statements
E. Checks for errorsF. Journalizes
transactionsG. Posts transactionsH. Processes payrollI. Completes
quarterly and year-end tax forms
J. Prepares trial balances
K. Uses 10-key calculator
CODES: F&B: Finance and Business IT: Information Technology ELA: English/Language Arts R: Reading W: Writing LS: Listening & SpeakingLC: Written & Oral English Language Conventions M: Mathematics NS: Number Sense SDAP: Statistics, Data Analysis, and Probability A: Algebra MR: Mathematics Reasoning S: Science E: Economics
Page 23San Diego County Office of Education
Year: 2013-2014 Regional Occupational Program Date Reviewed: Date Printed:
10/17/12 Course Outline/Competencies
Course # - 460017 - ACCOUNTING/COMPUTERIZED Approved Hours: 880District - 49 - Ramona Area: North Submitted by - Jeanine Hawkins Date 10/17/2012
Outline
Occupational Knowledge and Skills
Hours Competencies Curriculum StandardsMention – M Reinforce – R
Teach - T
Assessment
Reg CC CVE CTE Core Academic
L. Enters and retrieves data on a computer
M. Performs word processing tasks
N. Sorts and files materialsO. Operates standard office
equipmentP. Answers phonesQ. Uses QuickBooksR. Uses Microsoft Excel
L. Enters and retrieves data on a computer
M. Performs word processing tasks
N. Sorts and files materials
O. Operates standard office equipment
P. Answers phonesQ. Uses QuickBooksR. Uses Microsoft
Excel15. ALL ASPECTS OF THE INDUSTRY
A. Identifies key elements of industry planning
B. Identifies key elements of management
C. Understands industry finance
D. Understands the underlying principles of technology
15 15. Expected Student Learning Results
1 OCCUPATIONAL KNOWLEDGE AND SKILLS - The students has demonstrated:
A. Accessing and utilizing technology and information
B. Practicing occupational safety standards
F & BCore
3.1-3.74.1-4.55.16.1-6.38.1-8.59.1-9.510.1-
TRRRTTT
(9/10)LC 1.1-1.5WS 1.4, 1.9, 2.5, 2.6LS 1.1,1.3, 1.7, 2.3, 2.5R 2.1, 2.6
(11/12)
RRTR
R
Problems,Reviews,Tests, Written Assignments, and guest
CODES: F&B: Finance and Business IT: Information Technology ELA: English/Language Arts R: Reading W: Writing LS: Listening & SpeakingLC: Written & Oral English Language Conventions M: Mathematics NS: Number Sense SDAP: Statistics, Data Analysis, and Probability A: Algebra MR: Mathematics Reasoning S: Science E: Economics
Page 24San Diego County Office of Education
Year: 2013-2014 Regional Occupational Program Date Reviewed: Date Printed:
10/17/12 Course Outline/Competencies
Course # - 460017 - ACCOUNTING/COMPUTERIZED Approved Hours: 880District - 49 - Ramona Area: North Submitted by - Jeanine Hawkins Date 10/17/2012
Outline
Occupational Knowledge and Skills
Hours Competencies Curriculum StandardsMention – M Reinforce – R
Teach - T
Assessment
Reg CC CVE CTE Core Academic
E. Identifies the labor and regulatory issuesUnderstands the community, health, safety and environmental issuesAllocates resources (i.e., time, money, materials, space and staff)
.F. Work on teams, teach
others, serve customers, lead, negotiate and work well with people from culturally diverse backgrounds
C. Thinking critically and solving problems effectively
D. Using basic skills in reading, writing, mathematics, listening and speaking as they relate to occupation specific skills
E. Attaining a comprehensive understanding of all aspects of industry the individual is preparing to enter
10.411.0
PathC 1.0-4.0
RR
TT
LS 1.8WS 1.1, 1.7, 2.5, 2.6R 2.3S 2.4, 2.5E 12.4
TTTTR
speakers
CODES: F&B: Finance and Business IT: Information Technology ELA: English/Language Arts R: Reading W: Writing LS: Listening & SpeakingLC: Written & Oral English Language Conventions M: Mathematics NS: Number Sense SDAP: Statistics, Data Analysis, and Probability A: Algebra MR: Mathematics Reasoning S: Science E: Economics
Page 25San Diego County Office of Education
Year: 2013-2014 Regional Occupational Program Date Reviewed: Date Printed:
10/17/12 Course Outline/Competencies
Course # - 460017 - ACCOUNTING/COMPUTERIZED Approved Hours: 880District - 49 - Ramona Area: North Submitted by - Jeanine Hawkins Date 10/17/2012
Outline
Occupational Knowledge and Skills
Hours Competencies Curriculum StandardsMention – M Reinforce – R
Teach - T
Assessment
Reg CC CVE CTE Core Academic
G. Acquire and evaluate data, organize and maintain files, interpret and communicate information as well as use computer to process information
H. Understands social, organizational, and technical systems, monitor correct performance and improve systems
F. Applying knowledge to real world problems and situations
I. Select equipment and tools, apply technology to specific tasks and maintain and troubleshoot equipmentJ. Follow safety procedures and practicesK. Demonstrate (show) understanding of ethics and confidentiality16. WORKPLACE BASICS
(infused throughout the course)
16. WORKPLACE SKILLS AND BEHAVIOR - The student has demonstrated
F & BCore5.1 T
(infused throughout the course)
CODES: F&B: Finance and Business IT: Information Technology ELA: English/Language Arts R: Reading W: Writing LS: Listening & SpeakingLC: Written & Oral English Language Conventions M: Mathematics NS: Number Sense SDAP: Statistics, Data Analysis, and Probability A: Algebra MR: Mathematics Reasoning S: Science E: Economics
Page 26San Diego County Office of Education
Year: 2013-2014 Regional Occupational Program Date Reviewed: Date Printed:
10/17/12 Course Outline/Competencies
Course # - 460017 - ACCOUNTING/COMPUTERIZED Approved Hours: 880District - 49 - Ramona Area: North Submitted by - Jeanine Hawkins Date 10/17/2012
Outline
Occupational Knowledge and Skills
Hours Competencies Curriculum StandardsMention – M Reinforce – R
Teach - T
Assessment
Reg CC CVE CTE Core Academic
A. Works independently and collaboratively
B. Communicates effectively and appropriately
C. Performs reliably and responsibly
D. Respects diversityE. Is punctual and
dependableF. Follows directionsG. Works well with minimum
supervisionH. Is cooperativeI. Takes initiative by working
beyond minimum requirements
J. Meets job standards of neatness and grooming
K. Responds appropriately to constructive criticism
the following standards of professionalism:
A. Works independently and collaboratively
B. Respects and understands diversity.
C. Performs reliably and responsibly
D. Respects diversityE. Is punctual and
dependableF. Follows directionsG. Works well with
minimum supervision.
H. Is cooperativeI. Takes initiative by
working beyond minimum requirements
J. Meets job standards
5.36.16.26.37.17.27.37.48.18.28.38.48.59.19.39.49.5PathB1.2B1.3B2.2B2.3
RRRRRTRRRTTTRTTTT
TTTT
(9/10)W 1.3, 1.9, 2.3, 2.4, 2.5, 2.6(11/12)W 2.6LC 1.3, 1.4LS 1.1, 1.3, 2.5, 2.6ELA 2.5
RT
RTTT
Problems,Reviews,Tests,and Written Assignments
CODES: F&B: Finance and Business IT: Information Technology ELA: English/Language Arts R: Reading W: Writing LS: Listening & SpeakingLC: Written & Oral English Language Conventions M: Mathematics NS: Number Sense SDAP: Statistics, Data Analysis, and Probability A: Algebra MR: Mathematics Reasoning S: Science E: Economics
Page 27San Diego County Office of Education
Year: 2013-2014 Regional Occupational Program Date Reviewed: Date Printed:
10/17/12 Course Outline/Competencies
Course # - 460017 - ACCOUNTING/COMPUTERIZED Approved Hours: 880District - 49 - Ramona Area: North Submitted by - Jeanine Hawkins Date 10/17/2012
Outline
Occupational Knowledge and Skills
Hours Competencies Curriculum StandardsMention – M Reinforce – R
Teach - T
Assessment
Reg CC CVE CTE Core Academic
of neatness and grooming.
K. Responds appropriately to criticism
17. JOB ACQUISITION SKILLSA. Completes a job applicationB. Prepares an appropriate
resumeC. Writes cover letter to target a
jobD. Models job interview
techniquesE. Attains awareness of
advanced career and educational opportunities and the need for continuous education
15 17. JOB ACQUISITION SKILLS/LIFELONG LEARNING OPPORTUNITIES - The student has demonstrated an awareness of career options and lifelong learning opportunities by:
A. Completed a job application
B. Acquiring job interview techniques
C. Attaining awareness of advanced career and educational opportunities
F & BCore3.1-3.74.25.17.1-7.48.1, 8.311.0
TRRRTTTTT
(9/10)LC 1.4WS 1.4, 1.9, 2.5, 2.6LS 1.1, 2.3, 2.5R 2.1, 2.6
(11/12)LS 1.8WS 1.1, 2.5, 2.6R 2.3E 12.4
RRRTRR
RRTTT
Written Assignments, mock interviews, and guest speakers
18. OUTSTANDING STUDENT AWARDA. The student has received
CODES: F&B: Finance and Business IT: Information Technology ELA: English/Language Arts R: Reading W: Writing LS: Listening & SpeakingLC: Written & Oral English Language Conventions M: Mathematics NS: Number Sense SDAP: Statistics, Data Analysis, and Probability A: Algebra MR: Mathematics Reasoning S: Science E: Economics
Page 28San Diego County Office of Education
Year: 2013-2014 Regional Occupational Program Date Reviewed: Date Printed:
10/17/12 Course Outline/Competencies
Course # - 460017 - ACCOUNTING/COMPUTERIZED Approved Hours: 880District - 49 - Ramona Area: North Submitted by - Jeanine Hawkins Date 10/17/2012
Outline
Occupational Knowledge and Skills
Hours Competencies Curriculum StandardsMention – M Reinforce – R
Teach - T
Assessment
Reg CC CVE CTE Core Academic
the ROP Outstanding Student Award.
Total Hours 540 340 340
CODES: F&B: Finance and Business IT: Information Technology ELA: English/Language Arts R: Reading W: Writing LS: Listening & SpeakingLC: Written & Oral English Language Conventions M: Mathematics NS: Number Sense SDAP: Statistics, Data Analysis, and Probability A: Algebra MR: Mathematics Reasoning S: Science E: Economics