Curriculum Map and Power Standards
Week/ Content
Month
1
 Introduction to
Accounting
 Checking
Account Packet
2


Part 1:
Accounting for a
Service Business
Organized as a
Proprietorship
Chapter 1:
Starting a
Proprietorship:
Changes that
Affect the
Accounting
Equation
Skills for Student
Achievement
 Analyzing source
documents
 Balance a checking
account for 8 months
 Fill out deposit slips
 Write checks



The accounting equation
How Business Activities
change the accounting
equation
How transactions change
owner’s equity in an
accounting equation
Class- Accounting I
Assessment
Performance Standards Addressed
Essential Questions

The Profile of Learning Standards: Area Nine:
Resource Management: Business Management

A student shall use fundamentals of
informed decision making and business
management, including personnel
management procedures; customer,
employee, and management, practices; use
of banking services; forms of business
organization; and current work-related laws
and how the laws affect employment
The Profile of Learning Standards: Area Nine:
Resource Management: Financial Systems

A student shall use financial systems and
information and basic accounting principles

The Profile of Learning Standards: Area Nine:
Resource Management: Business Management

A student shall use fundamentals of
informed decision making and business
management, including personnel
management procedures; customer,
employee, and management, practices; use
of banking services; forms of business
organization; and current work-related laws
and how the laws affect employment
The Profile of Learning Standards: Area Nine:
Resource Management: Financial Systems







Checking
Account
Packet
Checking
Account
Packet
Test
Work
Together
Problems
On Your
Own
Problems
Applicatio
n
Problems
Mastery
Problems
Chapter
Test

A student shall use financial systems and
information and basic accounting principles






Student can fill out
a check
Student can fill out
a deposit clip
Students can
reconcile an
account
Students
understand how
to enter
transactions
Students can
Identify
accounting
concepts and
practices
Students can
State the
accounting
equation
Students know
how do
transactions affect
the accounting
equation
Students
understand that
the accounting
equation must
always remain
3

Chapter 2:
Analyzing
Transactions into
Debit and Credit
Parts



Using T Accounts
Analyzing how
transaction affect
accounts
Analyzing how
transactions affect
owner’s equity accounts





4

Chapter 3:
Journalizing
Transactions
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
5

Chapter 4:
Posting to a
General Ledger
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

Journals, source
documents, and
recording entries in a
journal
Journalizing buying
insurance, buying on
account, and paying on
account
Journalizing transactions
that affect owner’s
equity and receiving cash
on account
Proving and ruling a
journal
Preparing a chart of
accounts
Posting separate
amounts from a journal
to a general ledger
Posting column totals
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





Work
Together
Problems
On Your
Own
Problems
Applicatio
n
Problems
Mastery
Problems
Chapter
Test
Work
Together
Problems
On Your
Own
Problems
Applicatio
n
Problems
Mastery
Problems
Chapter
Test
The Profile of Learning Standards: Area Nine:
Resource Management: Business Management

A student shall use fundamentals of
informed decision making and business
management, including personnel
management procedures; customer,
employee, and management, practices; use
of banking services; forms of business
organization; and current work-related laws
and how the laws affect employment
The Profile of Learning Standards: Area Nine:
Resource Management: Financial Systems
Work
Together
Problems
On Your
Own
Problems
The Profile of Learning Standards: Area Nine:
Resource Management: Business Management

A student shall use fundamentals of
informed decision making and business
management, including personnel
management procedures; customer,
employee, and management, practices; use
of banking services; forms of business



A student shall use financial systems and
information and basic accounting principles
The Profile of Learning Standards: Area Nine:
Resource Management: Business Management

A student shall use fundamentals of
informed decision making and business
management, including personnel
management procedures; customer,
employee, and management, practices; use
of banking services; forms of business
organization; and current work-related laws
and how the laws affect employment
The Profile of Learning Standards: Area Nine:
Resource Management: Financial Systems




A student shall use financial systems and
information and basic accounting principles


equal
Students can
analyze
transactions into
debit and credit
parts
Students can use T
accounts
Students can
analyze how
transactions affect
accounts
Students can
record
Transactions in a
five-column
journal
Students can
prove and rule a
five- column
journal and prove
cash
Students can
prepare a chart of
accounts for a
service business
Students can post
separate amounts

from a journal to general
ledger
Completed accounting
Forms and making
correcting entries



6

Chapter 5: Cash
Control Systems




Checking accounts
Bank reconciliation
Dishonored checks and
electronic banking
Petty cash
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

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

7

Chapter 6: Work
Sheet for a
Service Business




Creating a work sheet
Planning adjusting
entries on a work sheet
Extending financial
statements information
on a work sheet
Finding and correcting
errors on the work sheet



Applicatio
n
Problems
Mastery
Problems
Chapter
Test
Work
Together
Problems
On Your
Own
Problems
Applicatio
n
Problems
Mastery
Problems
Chapter
Test
Reinforce
ment
Activity 1
Part A
organization; and current work-related laws
and how the laws affect employment
The Profile of Learning Standards: Area Nine:
Resource Management: Financial Systems
Work
Together
Problems
On Your
Own
Problems
Applicatio
n
Problems
The Profile of Learning Standards: Area Nine:
Resource Management: Business Management

A student shall use fundamentals of
informed decision making and business
management, including personnel
management procedures; customer,
employee, and management, practices; use
of banking services; forms of business
organization; and current work-related laws
and how the laws affect employment
The Profile of Learning Standards: Area Nine:
Resource Management: Financial Systems

A student shall use financial systems and
information and basic accounting principles

The Profile of Learning Standards: Area Nine:
Resource Management: Business Management

A student shall use fundamentals of
informed decision making and business
management, including personnel
management procedures; customer,
employee, and management, practices; use
of banking services; forms of business
organization; and current work-related laws
and how the laws affect employment
The Profile of Learning Standards: Area Nine:
Resource Management: Financial Systems




A student shall use financial systems and
information and basic accounting principles




and column totals
from a journal to
a general ledger
Students can
analyze and
journalize
correcting entries
Students can
prepare business
papers related to
using a checking
account
Students can
reconcile a bank
statement
Students can
journalize a
dishonored check
and electronic
banking
transactions
Students can
establish and
replenish a petty
cash fund
Students can
prepare a heading
and a trial balance
on a work sheet
Students can plan
adjustments for
supplies and
prepaid insurance
Students can
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
8

Chapter 7:
Financial
Statements for a
Proprietorship


Preparing an income
statement
Balance sheet
information on a work
sheet
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



9

Chapter 8:
Recording
Adjusting and
Closing Entries
for a Service
Business



Recording adjusting
entries
Recording closing entries
Preparing a post-closing
trial balance





Mastery
Problems
Chapter
Test

Work
Together
Problems
On Your
Own
Problems
Applicatio
n
Problems
Mastery
Problems
Chapter
Test
Work
Together
Problems
On Your
Own
Problems
Applicatio
n
Problems
Mastery
Problems
Chapter
The Profile of Learning Standards: Area Nine:
Resource Management: Business Management

A student shall use fundamentals of
informed decision making and business
management, including personnel
management procedures; customer,
employee, and management, practices; use
of banking services; forms of business
organization; and current work-related laws
and how the laws affect employment
The Profile of Learning Standards: Area Nine:
Resource Management: Financial Systems
A student shall use financial systems and
information and basic accounting principles




A student shall use financial systems and
information and basic accounting principles
The Profile of Learning Standards: Area Nine:
Resource Management: Business Management

A student shall use fundamentals of
informed decision making and business
management, including personnel
management procedures; customer,
employee, and management, practices; use
of banking services; forms of business
organization; and current work-related laws
and how the laws affect employment
The Profile of Learning Standards: Area Nine:
Resource Management: Financial Systems


A student shall use financial systems and
information and basic accounting principles



complete a
worksheet
Students can
identify selected
procedures for
finding and
correcting errors
in accounting
records
Students can
prepare an
income statement
Students can
analyze an income
statement using
component
percentages
Students can
prepare a balance
sheet for a service
business
Students can
record adjusting
entries
Students can
record closing
entries
Students can
prepare a postclosing trial
balance


10


Part 2:
Accounting for a
Merchandising
Business
Organized as a
Corporation
Chapter 9:
Journalizing
Purchases and
Cash Payments




Journalizing purchases
using a purchases journal
Journalizing cash
payments using a cash
payments journal
Performing additional
cash payments journal
operations
Journalizing other
transaction using a
general journal





Test
Reinforce
ment
Activity 1
Part B
Part 1
Test
Work
Together
Problems
On Your
Own
Problems
Applicatio
n
Problems
Mastery
Problems
Chapter
Test
The Profile of Learning Standards: Area Nine:
Resource Management: Business Management

A student shall use fundamentals of
informed decision making and business
management, including personnel
management procedures; customer,
employee, and management, practices; use
of banking services; forms of business
organization; and current work-related laws
and how the laws affect employment
The Profile of Learning Standards: Area Nine:
Resource Management: Financial Systems




A student shall use financial systems and
information and basic accounting principles


Students can
journalize
Students can
journalize
purchases of
merchandise using
a purchasing
journal
Students can
journalize cash
payments and
cash discounts
using a cash
payments journal
Students can
prepare a petty
cash report and
journalize the
reimbursement of
the petty cash
fund
Students can total,
prove, and rule a
cash payment
journal and start a
new cash
payments journal

11

Chapter 10:
Journalizing Sales
and Cash
Receipts Using
Special Journals



Journalizing sales on
account using a sales
journal
Journalizing cash receipts
using a cash receipts
journal
Recording transactions
using a general journal





12

Chapter 11:
Posting to
General and
Subsidiary
Ledgers




Posting to an accounts
payable ledger
Posting to an accounts
receivable ledger
Posting from journals to
a general ledger
Posting special journal
totals to a general ledger




Work
Together
Problems
On Your
Own
Problems
Applicatio
n
Problems
Mastery
Problems
Chapter
Test
The Profile of Learning Standards: Area Nine:
Resource Management: Business Management

A student shall use fundamentals of
informed decision making and business
management, including personnel
management procedures; customer,
employee, and management, practices; use
of banking services; forms of business
organization; and current work-related laws
and how the laws affect employment
The Profile of Learning Standards: Area Nine:
Resource Management: Financial Systems
Work
Together
Problems
On Your
Own
Problems
Applicatio
n
Problems
Mastery
The Profile of Learning Standards: Area Nine:
Resource Management: Business Management

A student shall use fundamentals of
informed decision making and business
management, including personnel
management procedures; customer,
employee, and management, practices; use
of banking services; forms of business
organization; and current work-related laws
and how the laws affect employment
The Profile of Learning Standards: Area Nine:
Resource Management: Financial Systems




A student shall use financial systems and
information and basic accounting principles


A student shall use financial systems and
information and basic accounting principles


page
Students can
journalize
purchases returns
and allowances
and other
transactions using
a general journal
Students can
journalize
Students can
journalize sales on
account using a
sales journal
Students can
journalize cash
receipts using a
cash receipts
journal
Students can
record sales
returns and
allowances using a
general journal
Students can post
items from
journals to
accounts payable
ledger and
accounts
receivable ledger
Students can post
separate items
from a cash

Problems
Chapter
Test

13

Chapter 12:
Preparing Payroll
Records




Preparing payroll time
cards
Determining payroll tax
withholding
Preparing payroll records
Preparing payroll checks





14

Chapter 13:
Payroll
Accounting,
Taxes, and
Reports




Recording a payroll
Recording employer
payroll taxes
Reporting withholding
and payroll taxes
Paying withholding and
payroll taxes




Work
Together
Problems
On Your
Own
Problems
Applicatio
n
Problems
Mastery
Problems
Chapter
Test
The Profile of Learning Standards: Area Nine:
Resource Management: Business Management

A student shall use fundamentals of
informed decision making and business
management, including personnel
management procedures; customer,
employee, and management, practices; use
of banking services; forms of business
organization; and current work-related laws
and how the laws affect employment
The Profile of Learning Standards: Area Nine:
Resource Management: Financial Systems
Work
Together
Problems
On Your
Own
Problems
Applicatio
n
Problems
Mastery
The Profile of Learning Standards: Area Nine:
Resource Management: Business Management

A student shall use fundamentals of
informed decision making and business
management, including personnel
management procedures; customer,
employee, and management, practices; use
of banking services; forms of business
organization; and current work-related laws
and how the laws affect employment
The Profile of Learning Standards: Area Nine:
Resource Management: Financial Systems




A student shall use financial systems and
information and basic accounting principles


A student shall use financial systems and
information and basic accounting principles



payments,
general journal
and special
journal column
totals to a general
ledger
Students can
journalize and
post correcting
entries
Students can
complete a payroll
time card
Student can
calculate payroll
taxes
Students can
complete a
payroll register
and an employee
earnings record
Students can
prepare payroll
checks
Students can
analyze payroll
transactions and
record a payroll
Students can
record employer
payroll taxes
Students can
prepare selected
payroll tax reports


15

Chapter 14:
Distributing
Dividends and
Preparing a Work
Sheet for a
Merchandising
Business






Distributing corporate
earning to stockholders
Beginning an 8 column
work sheet for a
merchandising business
Planning and recording a
merchandise inventory
adjustment
Planning and recording
an allowance for
uncollectible accounts
adjustment
Planning and recording
depreciation adjustments
Calculating federal
income tax and
completing a work sheet





Problems
Chapter
Test
Reinforce
ment
Activity 2
Part A
Work
Together
Problems
On Your
Own
Problems
Applicatio
n
Problems
Mastery
Problems
Chapter
Test
The Profile of Learning Standards: Area Nine:
Resource Management: Business Management

A student shall use fundamentals of
informed decision making and business
management, including personnel
management procedures; customer,
employee, and management, practices; use
of banking services; forms of business
organization; and current work-related laws
and how the laws affect employment
The Profile of Learning Standards: Area Nine:
Resource Management: Financial Systems

A student shall use financial systems and
information and basic accounting principles

Students can pay
and record
withholding and
payroll taxes

Students can
journalize the
declaration and
payment of a
dividend
Students can
begin a worksheet
for a
merchandising
business
Students can plan
work sheet
adjustments for
merchandise
inventory,
supplies, prepaid
expenses,
uncollectible
accounts, and
depreciation
Students can
calculate federal
income tax and
plan the work
sheet adjustment
for federal income
tax




16

Chapter 15:
Financial
Statements for a
Corporation




Preparing an income
statement
Analyzing an income
statement
Preparing a statement of
stockholders equity
Preparing a balance
sheet





Work
Together
Problems
On Your
Own
Problems
Applicatio
n
Problems
Mastery
Problems
Chapter
Test
The Profile of Learning Standards: Area Nine:
Resource Management: Business Management

A student shall use fundamentals of
informed decision making and business
management, including personnel
management procedures; customer,
employee, and management, practices; use
of banking services; forms of business
organization; and current work-related laws
and how the laws affect employment
The Profile of Learning Standards: Area Nine:
Resource Management: Financial Systems

A student shall use financial systems and
information and basic accounting principles




17

Chapter 16:
Recording
Adjusting and
Closing Entries
for a Corporation



Recording adjusting
entries
Recording closing entries
for income statements
accounts
Preparing a post-closing
trial balance





Work
Together
Problems
On Your
Own
Problems
Applicatio
n
Problems
Mastery
Problems
Chapter
The Profile of Learning Standards: Area Nine:
Resource Management: Business Management

A student shall use fundamentals of
informed decision making and business
management, including personnel
management procedures; customer,
employee, and management, practices; use
of banking services; forms of business
organization; and current work-related laws
and how the laws affect employment
The Profile of Learning Standards: Area Nine:
Resource Management: Financial Systems

A student shall use financial systems and
information and basic accounting principles



Students can
complete a
worksheet for a
merchandising
business
Students can
prepare an income
statement
Students can
analyze an income
statement using
component
percentages and
financial ratios
Students can
prepare a
statement of
stockholder’s
equity
Students can
prepare a balance
sheet
Students can
record adjusting
entries
Students can
record closing
entries for income
statement
accounts
Students can
record closing
entries for
dividends


18

Quicken
Accounting
Program


Create accounts using
Quicken
Use Quicken Accounting
Program to enter
Checkbook information

Test
Reinforce
ment
Activity 2
Part B
Part 2
Test
Quicken
exercise
The Profile of Learning Standards: Area Nine:
Resource Management: Business Management

A student shall use fundamentals of
informed decision making and business
management, including personnel
management procedures; customer,
employee, and management, practices; use
of banking services; forms of business
organization; and current work-related laws
and how the laws affect employment
The Profile of Learning Standards: Area Nine:
Resource Management: Financial Systems

A student shall use financial systems and
information and basic accounting principles

Students can
prepare a postclosing trial
balance

Students can
create accounts
using Quicken
Students can enter
transactions in
Quicken
Students can use
computer
software to track
spending

