Course Unit
CTE Curriculum Map – Accounting I, Overland HS
NBEA Standard
CCCNS/Dual Credit ACT Readiness
Standards
Assignment
Accounting 1
Sole
Proprietorship
I. The Accounting Cycle
Achievement Standard:
Complete and explain the
purpose of the various steps
in the accounting cycle.
II. The Accounting Process
Achievement Standard:
Apply generally accepted
accounting principles to
determine the value of assets,
liabilities, and owner's
equity.
ACC 101 . . . (3)
Fundamentals of Accounting
Define and identify assets,
liabilities, owner’s equity,
revenues, expenses, debit,
credit and the accrual basis of
accounting.
Analyze transactions in
relationship to the accounting
equation.
Identify advantages and
disadvantages of using both
computerized and manual
systems
ACC 121 . . . (4) Accounting
Principles I
Describe the concepts and
principles used in the
accounting profession.
Accounting
Equation
ACC 101 . . . (3)
Fundamentals of Accounting
Record transactions for service
businesses in an accounting
system
Math
Basic Operations and Applications
Solve routine two-step or three-step
arithmetic problems involving
concepts such as rate and proportion,
tax added, percentage off, and
computing with a given average.
(20-23)
1. Chapters 1-8
Application
Problems
2. Chapter Test
3. Eddie Ortega
Simulation
Math
Basic Operations and Applications
Solve word problems containing
several rates, proportions, or
percentages. (28-32)
Math
Numbers: Concepts &
Properties
Exhibit knowledge of elementary
number concepts including rounding,
the ordering of
decimals, pattern identification,
absolute value, primes, and
greatest common factor.
1. Chapter 1
Application
Problems
2. Chapter Test
3. Eddie Ortega
Simulation
Course Unit
CTE Curriculum Map – Accounting I, Overland HS
NBEA Standard
CCCNS/Dual Credit ACT Readiness
Standards
Assignment
Accounting 1
Analyzing
transactions into
debit and credit
parts
Recording
Transactions in a
journal
Posting from a
journal to a ledger
Preparing cash
control systems
Preparing a
worksheet for a
service business
II. The Accounting Process
Achievement Standard:
Apply generally accepted
accounting principles to
determine the value of assets,
liabilities, and owner's
equity.
II. The Accounting Process
Achievement Standard:
Apply generally accepted
accounting principles to
determine the value of assets,
liabilities, and owner's
equity.
II. The Accounting Process
Achievement Standard:
Apply generally accepted
accounting principles to
determine the value of assets,
liabilities, and owner's
equity.
II. The Accounting Process
Achievement Standard:
Apply generally accepted
accounting principles to
determine the value of assets,
ACC 101 . . . (3)
Fundamentals of Accounting
Record transactions for
service businesses in an
accounting system
ACC 101 . . . (3)
Fundamentals of Accounting
Record transactions for service
businesses in an accounting
system
ACC 101 . . . (3)
Fundamentals of Accounting
Account for cash transactions
and prepare bank
reconciliations.
ACC 101 . . . (3)
Fundamentals of Accounting
Record transactions for service
businesses in an accounting
1. Chapters 2-3
Application
Problems
2. T-accounts project
3. Chapter Test
4. Eddie Ortega
Simulation
1. Chapter 4
Application
Problems
2. Candy demo
3. Chapter Test
4. Eddie Ortega
Simulation
1. Chapter 5
Application
Problems
2. Chapter Test
3. Eddie Ortega
Simulation
1. Chapter 6
Application
Problems
2. Chapter Test
3. Eddie Ortega
Course Unit
CTE Curriculum Map – Accounting I, Overland HS
NBEA Standard
CCCNS/Dual Credit ACT Readiness
Standards
Assignment
Accounting 1
liabilities, and owner's
equity.
Preparing
financial
statements for a
service business
Completing endof-period financial
work
Processing
III. Financial Statements
Achievement Standard:
Prepare, interpret, and
analyze financial statements
using manual and
computerized systems for
service, merchandising, and
manufacturing businesses.
II. The Accounting Process
Achievement Standard:
Apply generally accepted
accounting principles to
determine the value of assets,
liabilities, and owner's
equity.
III. Financial Statements
Achievement Standard:
Prepare, interpret, and
analyze financial statements
using manual and
computerized systems for
service, merchandising, and
manufacturing businesses
IV. Special Applications
system
Complete end-of-period work
including preparing adjusting
entries, financial statements,
and closing entries
ACC 101 . . . (3)
Fundamentals of Accounting
Record transactions for service
businesses in an accounting
system
Complete end-of-period work
including preparing adjusting
entries, financial statements,
and closing entries
ACC 101 . . . (3)
Fundamentals of Accounting
Record transactions for service
businesses in an accounting
system
Simulation
1. Chapter 7
Application
Problems
2. Chapter Test
3. Eddie Ortega
Simulation
1. Chapter 8
Application
Problems
2. Chapter Test
3. Eddie Ortega
Simulation
Complete end-of-period work
including preparing adjusting
entries, financial statements,
and closing entries
ACC 101 . . . (3)
1. Chapters 9-16
Course Unit
CTE Curriculum Map – Accounting I, Overland HS
NBEA Standard
CCCNS/Dual Credit ACT Readiness
Standards
Assignment
Accounting 1
accounting cycles
for proprietorship
Achievement Standard:
Apply appropriate
accounting principles to
payroll, income taxation,
managerial systems, and
various forms of ownership.
Fundamentals of Accounting
Utilizing special
journals for a
merchandising
corporation
V. Interpretation and Use
of Data
Achievement Standard: Use
planning and control
principles to evaluate the
performance of an
organization and apply
differential analysis and
present-value concepts to
make decisions
II. The Accounting Process
Achievement Standard:
Apply generally accepted
accounting principles to
determine the value of assets,
liabilities, and owner's
equity.
ACC 101 . . . (3)
Fundamentals of Accounting
IV. Special Applications
Achievement Standard:
Apply appropriate
accounting principles to
payroll, income taxation,
managerial systems, and
various forms of ownership
ACC 101 . . . (3)
Fundamentals of Accounting
Posting to general
and subsidiary
ledgers
Preparing payroll
records and
reports
Record transactions for a
merchandising business in an
accounting system using
special journals.
Record transactions for a
merchandising business in an
accounting system using
special journals
ACC 101 . . . (3)
Fundamentals of Accounting
Record transactions for a
merchandising business in an
accounting system using
special journals
Record transactions for a
merchandising business in an
accounting system using
special journals
Application
Problems
2. Chapter Test
3. Zenith Global
Imports Simulation
1. Chapters 9-10
Application Problems
2. Chapter Test
3. Zenith Global
Imports Simulation
1. Chapter 11
Application
Problems
2. Chapter Test
3. Zenith Global
Imports
Simulation
1.
Chapters 1213 Application
Problems
2.
Chapter Test
3.
Zenith
Global Imports
Simulation
Course Unit
CTE Curriculum Map – Accounting I, Overland HS
NBEA Standard
CCCNS/Dual Credit ACT Readiness
Standards
Assignment
Accounting 1
Preparing a
worksheet for a
merchandising
business
IV. Special Applications
Achievement Standard:
Apply appropriate
accounting principles to
payroll, income taxation,
managerial systems, and
various forms of ownership
III. Financial Statements
Achievement Standard:
Prepare, interpret, and
analyze financial statements
using manual and
computerized systems for
service, merchandising, and
manufacturing businesses.
ACC 101 . . . (3)
Fundamentals of Accounting
Record transactions for a
merchandising business in an
accounting system using
special journals
Complete end-of-period work
including preparing adjusting
entries, financial statements,
and closing entries.
ACC 101 . . . (3)
Fundamentals of Accounting
Record transactions for a
merchandising business in an
accounting system using
special journals
1.
Chapters 14
Application
Problems
2.
Chapter Test
3.
Zenith
Global Imports
Simulation
1. Chapters 15
Application
Problems
2. Chapter Test
3. Zenith Global
Imports
Simulation
Complete end-of-period work
including preparing adjusting
entries, financial statements,
and closing entries.
II. The Accounting Process
Achievement Standard:
Apply generally accepted
accounting principles to
determine the value of assets,
liabilities, and owner's
ACC 101 . . . (3)
Fundamentals of Accounting
Record transactions for a
merchandising business in an
accounting system using
1. Chapter 14-16
Application
Problems
2. Chapter Test
3. Zenith Global
Imports Simulation
Course Unit
CTE Curriculum Map – Accounting I, Overland HS
NBEA Standard
CCCNS/Dual Credit ACT Readiness
Standards
Assignment
Accounting 1
equity.
special journals
III. Financial Statements
Achievement Standard:
Prepare, interpret, and
analyze financial statements
using manual and
computerized systems for
service, merchandising, and
manufacturing businesses.
Complete end-of-period work
including preparing adjusting
entries, financial statements,
and closing entries.
1. Chapter 16
Application
Problems
2. Chapter Test
3. Zenith Global
Imports Simulation