Pittsylvania County Schools
Career and Technical Education
Business and Information Technology - Course Syllabus
Course: Accounting
Course Number: 6320
Textbook: Century 21 Accounting
Required Fee/Supplies: $8.00
Student Organization: FBLA
Prerequisite: Keyboarding (recommended)
Dual Enrollment Credit: No
Industry Certification:
I. COURSE DESCRIPTION
Students study the basic principles, concepts, and practices of the accounting cycle. Students
learn fundamental accounting procedures using a manual and an electronic system.
II. COURSE CONTENT
Task Area
Understanding the Accounting Cycle for a Service Business
Understanding the Accounting Cycle for a Merchandising Business
Implementing Payroll and Banking Procedures
Implementing Accounting for Special Procedures
Understanding Business Ethics
Developing Career Exploration and Employability Skills
Days
34
32
Total
III.
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5.
EVALUATION/GRADE PROCEDURES
Teacher Observation
Testes/Quizzes
Homework
Assignments
Projects/Simulation
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7
7
2
8
90
Accounting (6320) - Competency List
Student Name _________________________
School Year _______________________
School ______________________________
Accounting (6320)
TASKS/COMPETENCIES
Understanding the Accounting Cycle for a Service Business
• BUS6320.001 Describe the purpose of accounting and the role it plays in our
economy.
• BUS6320.002 Demonstrate the effects of transactions on the accounting
equation.
• BUS6320.003 Use source documents.
• BUS6320.004 Prepare a chart of accounts for a service business.
• BUS6320.005 Diagram transactions through the use of T-accounts for a
service business.
• BUS6320.006 Record transactions in a journal for a service business.
• BUS6320.007 Post journal entries to the general ledger for a service business.
• BUS6320.008 Prepare a trial balance for a service business.
• BUS6320.009 Plan end-of-period adjustments for a service business, using a
work sheet.
• BUS6320.010 Prepare financial statements for a service business.
• BUS6320.011 Journalize adjusting and closing entries for a service business.
• BUS6320.012 Prepare post-closing trial balance for a service business.
BUS6320.013 Chart the progression from source documents to journals to
general ledger to financial reports for a service business.
• BUS6320.014 Maintain financial records for a service business, using
accounting software.
Understanding the Accounting Cycle for a Merchandising Business
• BUS6320.015 Compare the accounting implications for different types of
business ownership.
• BUS6320.016 Differentiate between a service and a merchandising business.
• BUS6320.017 Journalize transactions relating to the purchase of
merchandise.
• BUS6320.018 Journalize transactions relating to sale of merchandise.
• BUS6320.019 Post from journals to a general and/or subsidiary ledger.
• BUS6320.020 Prepare schedules for subsidiary ledgers.
• BUS6320.021 Generate trial balance and end-of-period adjustments for a
merchandising business.
• BUS6320.022 Create financial statements for a merchandising business.
• BUS6320.023 Analyze financial statements for a merchandising business.
• BUS6320.024 Journalize adjusting and closing entries for a merchandising
business.
• BUS6320.025 Prepare a post-closing trial balance for a merchandising
business.
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Date
Rating
• BUS6320.026 Maintain financial records for a merchandising business, using
accounting software.
BUS6320.027 Chart the progression from source documents to journals to
general ledger to financial reports for a merchandising business.
Implementing Payroll and Banking Procedures
• BUS6320.028 Describe methods used to determine gross earnings (e.g.,
piece-rate, hourly, commission).
• BUS6320.029 Explain the purposes of withholdings and other deductions.
• BUS6320.030 Compute employee gross earnings, deductions, and net pay.
• BUS6320.031 Journalize payroll transactions.
• BUS6320.032 Maintain employee earnings records.
• BUS6320.033 Generate payroll checks.
• BUS6320.034 Reconcile a bank statement.
• BUS6320.035 Journalize banking transactions.
• BUS6320.036 Maintain petty cash records.
• BUS6320.037 Maintain financial records relating to payroll and banking,
using accounting software.
Implementing Accounting for Special Procedures
• BUS6320.038 Maintain records for depreciation of plant assets.
BUS6320.039 Maintain records for uncollectible accounts receivable.
BUS6320.040 Record inventories.
BUS6320.041 Maintain records for notes payable and notes receivable.
Understanding Business Ethics
• BUS6320.042 Identify confidentiality concepts and policies.
• BUS6320.043 Identify characteristics of professional conduct.
Developing Career Exploration and Employability Skills
• BUS6320.044 Identify the purposes and goals of the student organization.
• BUS6320.045 Participate in course activities sponsored by the student
organization (e.g., meetings, programs, and other projects).
• BUS6320.046 Explore career opportunities in accounting.
• BUS6320.047 Prepare/update résumé, including résumé format suitable for
on-line posting.
BUS6320.048 Apply for a promotion.
BUS6320.049 Identify the steps to follow in resigning from a position.
Examining All Aspects of Industry
• Planning
• Management
• Finance
• Technical and Production Skills
• Underlying Principles of Technology
• Labor Issues
• Community Issues
• Health, Safety, and Environmental Issues
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...RATING SCALE...
1 - Can teach others
2 - Can perform without supervision
3 - Can perform with limited supervision
4 - Can perform with supervision
5 - Cannot perform
Teacher’s signature ______________________________________________
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Accounting (6320) - Related Standards of Learning
English
The student will collect, evaluate, organize, and present information.
a. Organize information from a variety of sources.
b. Develop the central idea or focus.
c. Verify the accuracy and usefulness of information.
10.11
d. Credit sources for both quoted and paraphrased ideas.
e. Present information in an appropriate format, such as an oral presentation, written
report, or visual product.
f. Use technology to access information, organize ideas, and develop writing.
The student will read and analyze a variety of informational materials.
a. Use information from texts to clarify or refine understanding of academic concepts.
b. Read and follow directions to complete an application for college admission, for a
scholarship, or for employment.
11.4
c. Apply concepts and use vocabulary in informational and technical materials to
complete a task.
d. Generalize ideas from selections to make predictions about other texts.
e. Analyze information from a text to draw conclusions.
The student will write in a variety of forms, with an emphasis on persuasion.
a. Generate, gather, plan, and organize ideas for writing.
b. Develop a focus for writing
c. Evaluate and cite applicable information.
11.7
d. Organize ideas in a logical manner.
e. Elaborate ideas clearly and accurately.
f. Adapt content, vocabulary, voice, and tone to audience, purpose, and situation.
g. Revise writing for accuracy and depth of information.
h. Proofread final copy and prepare document for intended audience or purpose.
The student will write, revise, and edit personal, professional, and informational
correspondence to a standard acceptable in the workplace and higher education.
a. Apply a variety of planning strategies to generate and organize ideas.
11.9
b. Organize information to support purpose and form of writing.
c. Present information in a logical manner.
d. Revise writing for clarity.
e. Use technology to access information, organize ideas, and develop writing.
History and Social Science
The student will demonstrate knowledge of personal character traits that facilitate
thoughtful and effective participation in civic life by
a. practicing trustworthiness and honesty;
GOVT
b. practicing courtesy and respect for the rights of others;
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c. practicing responsibility, accountability, and self-reliance;
d. practicing respect for the law;
e. practicing patriotism.
Mathematics
The student will solve multistep linear equations and inequalities in one variable, solve literal
A.1 equations (formulas) for a given variable, and apply these skills to solve practical problems.
Graphing calculators will be used to confirm algebraic solutions.
A.2
The student will represent verbal quantitative situations algebraically and evaluate these
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expressions for given replacement values of the variables. Students will choose an
appropriate computational technique, such as mental mathematics, calculator, or paper
and pencil.
The student will use matrices to organize and manipulate data, including matrix addition,
A.4 subtraction, and scalar multiplication. Data will arise from business, industrial, and consumer
situations.
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Accounting (6320) - SOL Correlation by Task
BUS6320.001 Describe the purpose of accounting and the role English: 11.4
it plays in our economy.
BUS6320.002 Demonstrate the effects of transactions on the
accounting equation.
Mathematics: A.1,
A.2, A.4
BUS6320.010 Prepare financial statements for a service
business.
Mathematics: A.4
BUS6320.012 Prepare post-closing trial balance for a service
business.
Mathematics: A.4
BUS6320.014 Maintain financial records for a service
business, using accounting software.
Mathematics: A.4
BUS6320.015 Compare the accounting implications for
different types of business ownership.
English: 11.4
BUS6320.016 Differentiate between a service and a
merchandising business.
English: 11.4
BUS6320.021 Generate trial balance and end-of-period
adjustments for a merchandising business.
Mathematics: A.4
BUS6320.022 Create financial statements for a merchandising Mathematics: A.4
business.
BUS6320.025 Prepare a post-closing trial balance for a
merchandising business.
Mathematics: A.4
BUS6320.026 Maintain financial records for a merchandising
business, using accounting software.
Mathematics: A.4
BUS6320.030 Compute employee gross earnings, deductions, Mathematics: A.4
and net pay.
BUS6320.037 Maintain financial records relating to payroll and Mathematics: A.4
banking, using accounting software.
BUS6320.040 Record inventories.
Mathematics: A.4
BUS6320.042 Identify confidentiality concepts and policies.
English: 11.4
BUS6320.044 Identify the purposes and goals of the student
organization.
History and Social
Science: GOVT.17
BUS6320.045 Participate in course activities sponsored by the History and Social
student organization (e.g., meetings, programs, Science: GOVT.17
and other projects).
BUS6320.046 Explore career opportunities in accounting.
English: 10.11
BUS6320.047 Prepare/update résumé, including résumé
format suitable for on-line posting.
English: 11.7, 11.9
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