Course Title: Accounting – 1st Year
Program: Business Education
CIP Code: 520301 (180 hours)
Career and Technical Education
Model Curriculum Framework
Exploratory
X Preparatory
Standards and competencies used in this curriculum framework are from the National Standards for Business Education, Financial Accounting Standards Board (FASB),
American Institute of CPA’s (AICPA), the Securities and Exchange Commission (SEC) and the College Readiness Mathematics Standards. The broad content standard for
Accounting I parallel those required for industry certification. This course provides an introduction and a foundation for industry certification in Accounting.
Performance
Task/
Assessments
By reading and
comprehending
important ideas
and details,
students will
analyze and
journalize
business
transactions,
showing cause
and effect on the
accounting
equation.
Students will
think critically
about
accounting
information they
have gathered
from various
sources and use
problem-solving
skills to manage,
organize and
maintain that
information in
ledgers and by
D:\219540555.doc
Standards & Competencies
(Exploratory = pre-industry content
standard
Preparatory = industry standard)
THE ACCOUNTING CYCLE
 Explain the advantages and
disadvantages of the three forms
of business ownership—sole
proprietorships, partnerships, and
corporations.
 Define accounting and explain the
purpose of the accounting system.
 Define the concept of generally
accepted accounting principles.
 Demonstrate an understanding of
the fundamental accounting
equation.
 Classify items as assets, liabilities,
or owner’s equity.
 Describe the purpose of the
revenue, expense, and drawing
accounts and illustrate their effects
on owner’s equity.
 Analyze business transactions
using source documents and
describe the effect on the
accounting equation.
 Explain the double-entry system of
accounting and apply debit and
credit rules when analyzing
business transactions.
Page 1 of 21
Essential
Academic
Learning
Requirements/
GLEs
Benchmark 3
Washington State
Goals 1 & 2
Reading
1.3 Build vocabulary
through wide reading
1.3.2 Understand and
apply content/
academic vocabulary
critical to the
meaning of the text,
including
vocabularies relevant
to different contexts,
cultures and
communities
2.1 Demonstrate
evidence of reading
comprehension.
2.1.4 Apply
comprehensionmonitoring strategies
for informational and
technical materials,
complex narratives,
and expositions: use
prior knowledge.
3.2. Read to perform
a task.
3.2.2 Apply
Integrating
Analytical,
Logical, &
Creative
Thinking
Leadership Skills and
Corresponding
Activities
Employability
Skills
Local
District
Goals
Washington State
Goal 3
Analysis
Classification
Cause/Effect
Problem Solving
1.5 The student will be
involved in activities that
require applying theory,
problem solving, and
using critical and creative
thinking skills while
understanding outcomes
of related decisions.
FBLA provides leadership
activities that correlate
with this framework.
Example activities can be
found in the Core
Leadership Skills
document at
www.k12.wa.us/careertec
hed/classapproval.aspx.
A corresponding activity
to help students achieve
this skill should be
identified on the local
level.
Information
A. Acquires and
Evaluates
Information
B. Organizes and
Maintains
Information
High
Standards
and
Expectation
s for all
students
All students
are engaged
and
challenged
in their
education
and
prepared to
meet or
exceed
mandated
standards.
Educational
opportunities
are
equitable,
address
diverse
learning
styles,
development
al levels,
interests,
Estimated
hours of
student
learning time
105 hours
Relevance to
Work
Washington State
Goal 4
Employees in the
accounting field
must have a
general knowledge
of vocabulary terms
and accounting
procedures.

creating,
reviewing and
preparing
financial
statements and
completing the
steps in the
accounting
process.




The FBLA
Accounting
Competitive
Event provides
an assessment
tool that may be
utilized for this
course.





Explain the purpose of the journal
and the process of journalizing
business transactions.
Analyze the relationship of the
journal to the ledger
Explain the purpose of a ledger
account and post information from
the journal to the ledger
Prepare a trial balance.
Explain the purpose of adjusting
entries.
Analyze the trial balance to
determine the necessary
adjustments (accruals and
deferrals) to prepare financial
statements.
Prepare and explain the purposes
of each financial statement and
describe the way they articulate
with each other.
Explain the purposes of the closing
process and journalize and post
closing entries.
Use spreadsheet and accounting
software to maintain accounting
records and describe the
differences between manual and
computerized accounting systems.
Evaluate the effect of adjusting
entries on financial statements.
College Readiness Math Standards
Attributes
 Demonstrates intellectual
engagement
 Takes responsibility for own
learning
 Perseveres when faced with timeconsuming or complex tasks
 Pays attention to detail
Reasoning/Problem-Solving
1.0 The student uses logical reasoning
and mathematical knowledge to define
and solve problems
D:\219540555.doc
Page 2 of 21
understanding of
complex information,
including functional
documents, to
perform a task.
Mathematics
3.1 Analyze
information from a
variety of sources;
use models, known
facts, patterns and
relationships to
validate thinking.
4.1 Gather
information—read,
listen, and observe to
access and extract
mathematical
information.
5.2 Relate
mathematical
concepts and
procedures to other
disciplines
and prepare
students to
live, learn
and work in
the business
world.
1.1 Analyze a situation and describe the
problem(s) to be solved
1.2 Formulate a plan for solving the
problem
1.3 Use logical reasoning and
mathematical know-ledge to obtain and
justify correct solutions
Communication
2.0 The student can interpret and
communicate mathematical knowledge
and relation-ships in both mathematical
and everyday language
2.1 Summarize and interpret
mathematical information which may be
in oral or written formats
2.2 Use symbols, diagrams, graphs,
and words to clearly communicate
mathematical ideas, reasoning, and
their implications
2.3 Produce mathematically valid oral,
written, and/or symbolic arguments to
support a position or conclusion, using
both mathematical and everyday
language
Connections
3.0 The student extends mathematical
thinking across mathematical content
areas, and to other disciplines and real
life situations
3.1 Use mathematical ideas and
strategies to analyze relationships
within mathematics and in other
disciplines and real life situations
3.2 Understand the importance of
mathematics as a language
3.3 Make connections by using multiple
representations, e.g., analytic, numeric,
and geometric
3.4 Abstract mathematical models from
word problems, geometric problems,
and applications
Number Sense
4.0 The student accurately describes
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Page 3 of 21
and applies concepts and procedures
related to real and complex numbers
4.1 Understand the concept of real
numbers
4.2 Accurately and efficiently compute
with real numbers in all forms, including
rational exponents and scientific
notation
4.3 Apply estimation strategies using
real numbers
4.4 Understand the concept of complex
numbers and perform computations
with complex numbers
Probability/Statistics
6.0 The student accurately describes
and applies concepts and procedures
from probability and statistics to analyze
data
6.1 Use empirical/ experimental and
theoretical probability to investigate,
represent, solve, and interpret the
solutions to problems involving
uncertainty (probability) or counting
techniques
6.2 Develop informative tables, plots,
and graphic displays to accurately
represent and study data
6.3 Develop and evaluate inferences
and predictions that are based on data
6.4 Create and evaluate the suitability
of linear models for a data set
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Page 4 of 21
Standards &
Competencies
Performance Task/
Assessments
In building upon the
established vocabulary,
students will classify and
analyze assets and
determine necessary
scheduled activities in
processing the transactions
using assets in the
accounting equation such as
banking activities, managing
accounts receivable ledgers
and depreciation schedules.
By gathering and organizing
information from a variety of
sources, students will
interpret and extract the
necessary information and
communicate that
information in a way that
demonstrates social
responsibility to family,
community, business and
industry.
Components of FBLA’s
Accounting Event would be
an appropriate performance
assessment tool for this unit.
D:\219540555.doc
(Exploratory = pre-industry
content standard
Preparatory = industry
standard)
THE ACCOUNTING
PROCESS
Assets
 Define and identify
current and long-term
assets and explain
their impact on
financial statements.
 Define cash; prepare
bank reconciliation;
establish, maintain,
and reconcile petty
cash and change
accounts; identify cash
control techniques;
explain the benefits of
electronic fund
transfers, automated
teller machine
transactions, electronic
data interchange,
automated bill paying,
and uses of a debit
card.
 Create and maintain
the accounts
receivable subsidiary
ledger and an account
for credit card sales.
 Apply appropriate
accounting techniques
for uncollectible
accounts.
 Establish and maintain
accounts for
Page 5 of 21
Essential
Academic
Learning
Requirements/
GLEs
Benchmark 3
Washington State
Goals 1 & 2
Reading
1.2 Build vocabulary
through wide reading.
1.3.2 Understand and
apply content/
academic vocabulary
critical to the
meaning of the text,
including
vocabularies relevant
to different contexts,
cultures and
communities. W
3.2 Read to perform
a task.
3.2.2 Apply
understanding of
complex information,
including functional
documents, to
perform a task.
Mathematics
2.3 Construct
solutions by
organizing the
necessary
information and using
appropriate
mathematical tools.
3.1 Analyze
information from a
variety of sources.
4.1 Gather
information—read,
listen, and observe to
Integrating
Analytical,
Logical, &
Creative Thinking
Washington State
Goal 3
Classify
Analysis
Precision
Leadership
Skills and
Corresponding
Activity
3.2 The student will
demonstrate social
responsibility in
family, community,
and business and
industry.
FBLA provides
leadership activities
that correlate with
this framework.
Example activities
can be found in the
Core Leadership
Skills document at
www.k12.wa.us/car
eerteched/classapp
roval.aspx.
A corresponding
activity to help
students achieve
this skill should be
identified on the
local level.
Employability
Skills
Resources
A. Time—selects
goal-relevant
activities, ranks them,
allocates time, and
prepares and follows
schedules.
Information
A. Acquires and
Evaluates Information
B. Organizes and
Maintains Information
C. Interprets and
Communicates
Information
Local
District
Goals
High
Standards
and
Expectations
for all
students
All students
are engaged
and challenged
in their
education and
prepared to
meet or
exceed
mandated
standards.
Educational
opportunities
are equitable,
address
diverse
learning styles,
developmental
levels,
interests, and
prepare
students to
live, learn and
work in the
business
world.
Estimated
hours of
student
learning
time
30 hours
Relevance to
Work
Washington State
Goal 4
Employees in the
field of accounting
must be able to
determine what an
asset is and how
assets fit into and
affect the
accounting
equation.





receivables and
related interest.
Explain the purpose of
depreciation.
Apply appropriate
accounting concepts
and techniques for
acquisition,
depreciation
equipment.
Use spreadsheet or
accounting software to
maintain accounting
records for short-term
and long-term assets.
Compare and analyze
various depreciation
methods and their
impact on financial
statements.
Use appropriate
accounting concepts
and techniques to
exchanges of
equipment.
College Readiness Math
Standards
Attributes
 Demonstrates
intellectual engagement
 Takes responsibility for
own learning
 Perseveres when faced
with time-consuming or
complex tasks
 Pays attention to detail
Reasoning/Problem-Solving
1.0 The student uses
logical reasoning and
mathematical knowledge to
define and solve problems
1.1 Analyze a situation and
describe the problem(s) to
D:\219540555.doc
Page 6 of 21
access and extract
mathematical
information.
be solved
1.2 Formulate a plan for
solving the problem
1.3 Use logical reasoning
and mathematical knowledge to obtain and justify
correct solutions
Communication
2.0 The student can
interpret and communicate
mathematical knowledge
and relation-ships in both
mathematical and everyday
language
2.1 Summarize and
interpret mathematical
information which may be in
oral or written formats
2.2 Use symbols, diagrams,
graphs, and words to
clearly communicate
mathematical ideas,
reasoning, and their
implications
2.3 Produce mathematically
valid oral, written, and/or
symbolic arguments to
support a position or
conclusion, using both
mathematical and everyday
language
Connections
3.0 The student extends
mathematical thinking
across mathematical
content areas, and to other
disciplines and real life
situations
3.1 Use mathematical ideas
and strategies to analyze
relationships within
mathematics and in other
disciplines and real life
situations
D:\219540555.doc
Page 7 of 21
3.2 Understand the
importance of mathematics
as a language
3.3 Make connections by
using multiple
representations, e.g.,
analytic, numeric, and
geometric
3.4 Abstract mathematical
models from word
problems, geometric
problems, and applications
D:\219540555.doc
Page 8 of 21
Standards &
Competencies
Performance Task/
Assessments
By classifying various
liabilities and using
precision in performing
tasks from the analysis
of information gathered
from a variety of
sources, students will be
precise in creating and
maintaining the accounts
payable and its
subsidiary ledger, and
decision-making skills
regarding accounts and
notes payable accounts.
Using real-world
scenarios or simulations
(either manual or
computerized), students
will comprehend and
synthesize information
and ideas, and will
perform scheduled
procedures regarding
that information.
(Exploratory = pre-industry
content standard
Preparatory = industry
standard)
THE ACCOUNTING
PROCESS
Liabilities
 Define and identify current
and long-term liabilities
and explain their impact on
financial statement.
 Create and maintain the
accounts payable
subsidiary ledger.
 Explain the purposes of
notes payable; establish
and maintain accounts for
payables.
 Use spreadsheet or
accounting software to
maintain accounting
records for short-term and
long-term liabilities.
College Readiness Math
Standards
Attributes
 Demonstrates intellectual
engagement
 Takes responsibility for
own learning
 Perseveres when faced
with time-consuming or
complex tasks
 Pays attention to detail
Reasoning/Problem-Solving
1.0 The student uses logical
reasoning and mathematical
knowledge to define and
solve problems
D:\219540555.doc
Page 9 of 21
Essential Academic
Learning
Requirements/
GLEs
Benchmark 3
Washington State
Goals 1 & 2
Reading
2.3 Expand
comprehension by
analyzing, interpreting,
and synthesizing
information and ideas in
literary and informational
text.
2.3.1 Analyze
informational/expository
text and literary/narrative
text for similarities and
differences and
cause/effect
relationships. W
2.3.4 Synthesize
information from a variety
of sources.
3.2 Read to perform a
task.
3.2.2 Apply
understanding of complex
information, including
functional documents, to
perform a task.
Mathematics
3.1 Analyze information
from a variety of sources.
4.1 Gather information—
read, listen, and observe
to access and extract
mathematical information.
Integrating
Analytical, Logical,
& Creative Thinking
Washington State
Goal 3
Classify
Analysis
Precision
Leadership Skills
and Corresponding
Activity
1.1 The student will
analyze, refine, and
apply decision-making
skills through
classroom, family,
community, and
business and industry
(work-related)
experiences.
FBLA provides
leadership activities
that correlate with this
framework. Example
activities can be found
in the Core Leadership
Skills document at
www.k12.wa.us/careert
eched/classapproval.as
px.
A corresponding
activity to help students
achieve this skill should
be identified on the
local level.
Employability
Skills
Resources
A. Time--selects
goal-relevant
activities, ranks them,
allocates time, and
prepares and follows
schedules.
Information
B. Organizes and
Maintains Information
Technology
A. Selects
Technology—chooses
procedures, tools or
equipment including
computers and related
technologies.
Local
District
Goals
High
Standard
s and
Expectati
ons for all
students
All
students
are
engaged
and
challenged
in their
education
and
prepared
to meet or
exceed
mandated
standards.
Education
al
opportuniti
es are
equitable,
address
diverse
learning
styles,
developm
ental
levels,
interests,
and
prepare
students
to live,
learn and
work in the
business
world.
Estimated
hours of
student
learning
time
6 hours
Relevance to
Work
Washington
State Goal 4
Accounting
employees must
be able to
determine what
liabilities are and
how they affect
the accounting
equation.
1.1 Analyze a situation and
describe the problem(s) to be
solved
1.2 Formulate a plan for
solving the problem
1.3 Use logical reasoning and
mathematical know-ledge to
obtain and justify correct
solutions
Communication
2.0 The student can interpret
and communicate
mathematical knowledge and
relation-ships in both
mathematical and everyday
language
2.1 Summarize and interpret
mathematical information
which may be in oral or
written formats
2.2 Use symbols, diagrams,
graphs, and words to clearly
communicate mathematical
ideas, reasoning, and their
implications
2.3 Produce mathematically
valid oral, written, and/or
symbolic arguments to
support a position or
conclusion, using both
mathematical and everyday
language
Connections
3.0 The student extends
mathematical thinking across
mathematical content areas,
and to other disciplines and
real life situations
3.1 Use mathematical ideas
and strategies to analyze
relationships within
mathematics and in other
disciplines and real life
situations
D:\219540555.doc
Page 10 of 21
3.2 Understand the
importance of mathematics
as a language
3.3 Make connections by
using multiple
representations, e.g.,
analytic, numeric, and
geometric
3.4 Abstract mathematical
models from word problems,
geometric problems, and
applications
D:\219540555.doc
Page 11 of 21
Standards &
Competencies
Performance Task/
Assessments
By analyzing and
synthesizing information
gathered and organized
from a variety of
sources, students will
build vocabulary and
expand comprehension
by classifying and
processing owner’s
equity transactions and
communicate through
journals and financial
statements the impact of
owner’s equity from
those transactions.
Through analysis and
synthesis of this
information, students will
be able to demonstrate
skills that assist in
understanding and
accepting responsibility.
D:\219540555.doc
(Exploratory = pre-industry
content standard
Preparatory = industry
standard)
THE ACCOUNTING
PROCESS
Owner’s Equity
 Explain the purpose of the
capital and drawing
accounts for a sole
proprietorship and
partnership.
 Explain the purpose of the
capital stock and retained
earnings accounts for a
corporation.
 Apply appropriate
accounting techniques to
account for investments
and withdrawals by
owners.
 Explain the purpose of the
following accounts:
common stock, preferred
stock, paid-in capital,
retained earnings, and
dividends for a
corporation.
 Apply appropriate
accounting concepts and
techniques to analyze and
record investments by
stockholders and the
declaration and payment
of dividends.
 Analyze the effect of cash
dividends on financial
statements.
Page 12 of 21
Essential Academic
Learning Requirements
GLEs
Benchmark 3
Washington State
Goals 1 & 2
Reading
1.3
Build vocabulary
through wide reading.
1.3.2 Understand and apply
content/academic
vocabulary critical to the
meaning of the text,
including vocabularies
relevant to different
contexts, cultures and
communities. W
2.3 Expand comprehension
by analyzing, interpreting,
and synthesizing information
and ideas in literary and
informational text.
2.3.4 Synthesize information
from a variety of sources.
3.2 Read to perform a task.
3.2.2 Apply understanding
of complex information,
including functional
documents, to perform a
task.
Communication
1.3 Check for understanding
by asking questions and
paraphrasing.
Mathematics
2.3 Construct solutions by
organizing the necessary
information and using
appropriate mathematical
tools.
3.1 Analyze information
Integrating
Analytical,
Logical, &
Creative
Thinking
Leadership Skills
and
Corresponding
Activity
Employability
Skills
Local
District
Goals
Washington State
Goal 3
Classify
Analysis
2.4 The student will
demonstrate skills
that assist in
understanding and
accepting
responsibility to
family, community,
and business and
industry.
FBLA provides
leadership activities
that correlate with
this framework.
Example activities
can be found in the
Core Leadership
Skills document at
www.k12.wa.us/care
erteched/classapprov
al.aspx.
A corresponding
activity to help
students achieve this
skill should be
identified on the local
level.
Information
A. Acquires and
Evaluates
Information
C. Interprets
and
Communicates
Information
High
Standards
and
Expectations
for all
students
All students
are engaged
and challenged
in their
education and
prepared to
meet or
exceed
mandated
standards.
Educational
opportunities
are equitable,
address
diverse
learning styles,
developmental
levels,
interests, and
prepare
students to
live, learn and
work in the
business
world.
Estimated
hours of
student
learning
time
10 hours
Relevance to
Work
Washington State
Goal 4
Accounting
employees must be
able to determine
what owner’s equity
is and how it affects
the accounting
equation.
College Readiness Math
Standards
Attributes
 Demonstrates intellectual
engagement
 Takes responsibility for own
learning
 Perseveres when faced with
time-consuming or complex
tasks
 Pays attention to detail
Reasoning/Problem-Solving
1.0 The student uses logical
reasoning and mathematical
knowledge to define and solve
problems
1.1 Analyze a situation and
describe the problem(s) to be
solved
1.2 Formulate a plan for solving
the problem
1.3 Use logical reasoning and
mathematical know-ledge to
obtain and justify correct
solutions
Communication
2.0 The student can interpret
and communicate mathematical
knowledge and relation-ships in
both mathematical and
everyday language
2.1 Summarize and interpret
mathematical information which
may be in oral or written
formats
2.2 Use symbols, diagrams,
graphs, and words to clearly
communicate mathematical
ideas, reasoning, and their
implications
2.3 Produce mathematically
valid oral, written, and/or
symbolic arguments to support
D:\219540555.doc
Page 13 of 21
from a variety of sources.
4.1 Gather information—
read, listen, and observe to
access and extract
mathematical information.
a position or conclusion, using
both mathematical and
everyday language
Connections
3.0 The student extends
mathematical thinking across
mathematical content areas,
and to other disciplines and real
life situations
3.1 Use mathematical ideas
and strategies to analyze
relationships within
mathematics and in other
disciplines and real life
situations
3.2 Understand the importance
of mathematics as a language
3.3 Make connections by using
multiple representations, e.g.,
analytic, numeric, and
geometric
3.4 Abstract mathematical
models from word problems,
geometric problems, and
applications
D:\219540555.doc
Page 14 of 21
Standards & Competencies
Performance Task/
Assessments
Students will be able to
read, prepare, interpret,
and analyze and
evaluate financial
statements using manual
and computerized
systems for service and
merchandising
businesses.
In completing and
maintaining work for a
real or simulated
customer and teaching
each other about that
work, students will
perform ethically and will
expand comprehension
of the accounting
process and the rules
and expectations (and
consequences) of
accounting procedures.
(Exploratory = pre-industry
content standard
Preparatory = industry standard)
FINANCIAL STATEMENT
PREPARATION AND ANALYSIS
 Explain the importance of
high ethical standards in the
preparation of financial
statements.
 Research and analyze
financial statements of
corporations using a variety
of sources (e.g., the Internet
and primary source
documentation).
 Identify and define the three
basic types of business
activities – operating,
investing, and financing.
 Analyze corporate financial
data using a variety of
sources (e.g., the Internet
and primary source
documentation).
 Apply the revenue realization
and matching principles in
the preparation of an income
statement or statement of
operations for service and
merchandising businesses.
 Determine cost of goods sold
and gross profit for a
merchandising business.
 Determine cost of goods
College Readiness Math
Standards
Attributes
 Demonstrates intellectual
engagement
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Page 15 of 21
Essential Academic
Learning
Requirements
GLEs
Benchmark 3
Integrating
Analytical,
Logical, &
Creative
Thinking
Washington State
Goals 1 & 2
Reading
2.3 Expand
comprehension by
analyzing, interpreting,
and synthesizing
information and ideas in
literary and
informational text.
2.3.4 Synthesize
information from a
variety of sources.
3.2 Read to perform a
task.
3.2.2 Apply
understanding of
complex information,
including functional
documents, to perform
a task.
Washington State
Goal 3
Evaluation
Mathematics
3.1 Analyze information
from a variety of
sources.
4.1 Gather information
—read, listen, and
observe to access and
extract mathematical
information.
Analysis
Leadership
Skills and
Activity
2.7 The student will
demonstrate the
ability to train
others to
understand the
established rules
and expectations,
rationale, and
consequences and
to follow those
rules and
expectations.
FBLA provides
leadership activities
that correlate with
this framework.
Example activities
can be found in the
Core Leadership
Skills document at
www.k12.wa.us/car
eerteched/classapp
roval.aspx.
A corresponding
activity to help
students achieve
this skill should be
identified on the
local level.
Employability
Skills
Interpersonal
C. Serves
Clients/Customers—
works to satisfy
customers’
expectations
Information
B. Organizes and
Maintains Information
C. Interprets and
Communicates
Information.
Local
District
Goals
High
Standards
and
Expectations
for all
students
All students
are engaged
and challenged
in their
education and
prepared to
meet or
exceed
mandated
standards.
Educational
opportunities
are equitable,
address
diverse
learning styles,
developmental
levels,
interests, and
prepare
students to
live, learn and
work in the
business
world.
Estimated
hours of
student
learning
time
11 hours
Relevance to
Work
Washington State
Goal 4
Employees in the
accounting field
must be able to
prepare and
understand
financial
statements and
respond and
behave ethically
and dependably
when creating and
analyzing financial
statements.



Takes responsibility for own
learning
Perseveres when faced with
time-consuming or complex
tasks
Pays attention to detail
Reasoning/Problem-Solving
1.0 The student uses logical
reasoning and mathematical
knowledge to define and solve
problems
1.1 Analyze a situation and
describe the problem(s) to be
solved
1.2 Formulate a plan for solving
the problem
1.3 Use logical reasoning and
mathematical know-ledge to
obtain and justify correct solutions
Communication
2.0 The student can interpret and
communicate mathematical
knowledge and relation-ships in
both mathematical and everyday
language
2.1 Summarize and interpret
mathematical information which
may be in oral or written formats
2.2 Use symbols, diagrams,
graphs, and words to clearly
communicate mathematical ideas,
reasoning, and their implications
2.3 Produce mathematically valid
oral, written, and/or symbolic
arguments to support a position
or conclusion, using both
mathematical and everyday
language
Connections
3.0 The student extends
mathematical thinking across
mathematical content areas, and
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Page 16 of 21
to other disciplines and real life
situations
3.1 Use mathematical ideas and
strategies to analyze relationships
within mathematics and in other
disciplines and real life situations
3.2 Understand the importance of
mathematics as a language
3.3 Make connections by using
multiple representations, e.g.,
analytic, numeric, and geometric
3.4 Abstract mathematical models
from word problems, geometric
problems, and applications
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Performance
Task/
Assessments
Students will gather,
read analyze, and
organize information
from a variety of
sources in order to
precisely perform
payroll and tax
functions or maintain
payroll records for a
real or simulated
business.
In groups, students
will problem-solve
the techniques in
making payroll
calculations along
with maintaining a
payroll register and
keeping payroll
records.
Standards & Competencies
(Exploratory = pre-industry content
standard
Preparatory = industry standard)
PAYROLL
 Prepare and maintain payroll
records using manual and
computerized systems.
 Calculate earnings at an hourly
and piece rate and on a salary,
commission, and
salary/commission basis.
 Calculate deductions including
federal income tax, Social
Security tax, Medicare tax, state
income tax, and other deductions
to determine net pay.
 Calculate employer’s payroll
taxes (e.g., Social Security,
Medicare, federal
unemployment, and state
unemployment) and employee
benefits paid by the employer.
 Apply appropriate accounting
techniques for the formation and
allocation of earnings of a
partnership.
 Apply appropriate accounting
techniques for the formation and
allocation of earnings of a
corporation.
 Differentiate between taxation at
the personal and business
levels.
College Readiness Math Standards
Attributes
 Demonstrates intellectual
engagement
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Essential
Academic
Learning
Requirements
GLEs
Benchmark 3
Washington State
Goals 1 & 2
Reading
3.2 Read to
perform a task.
3.2.2 Apply
understanding of
complex
information,
including functional
documents, to
perform a task.
Mathematics
2.3 Construct
solutions by
organizing the
necessary
information and
using appropriate
mathematical tools.
3.1 Analyze
information from a
variety of sources.
Integrating
Analytical,
Logical, &
Creative Thinking
Leadership
Skills and
Activity
Employability
Skills
Washington State
Goal 3
Analysis
Precision
Problem Solving
2.8 The student will
demonstrate the
ability to
incorporate and
utilize the principles
of group dynamics
in a variety of
settings.
FBLA provides
leadership activities
that correlate with
this framework.
Example activities
can be found in the
Core Leadership
Skills document at
www.k12.wa.us/car
eerteched/classapp
roval.aspx.
A corresponding
activity to help
students achieve
this skill should be
identified on the
local level.
Resources
A. Money—Uses or
prepares budgets,
makes forecasts,
keeps records and
makes adjustments
to meet objectives.
Information
B. Organizes and
Maintains Information
Local
District
Goals
High
Standards
and
Expectations
for all
students
All students
are engaged
and challenged
in their
education and
prepared to
meet or
exceed
mandated
standards.
Educational
opportunities
are equitable,
address
diverse
learning styles,
developmental
levels,
interests, and
prepare
students to
live, learn and
work in the
business
world.
Estimated
hours of
student
learning
time
15 hours
Relevance to
Work
Washington State
Goal 4
Accounting
employees must be
able to work for a
partnership and
other types of
companies and
create payroll
spreadsheets.



Takes responsibility for own
learning
Perseveres when faced with timeconsuming or complex tasks
Pays attention to detail
Reasoning/Problem-Solving
1.0 The student uses logical
reasoning and mathematical
knowledge to define and solve
problems
1.1 Analyze a situation and describe
the problem(s) to be solved
1.2 Formulate a plan for solving the
problem
1.3 Use logical reasoning and
mathematical know-ledge to obtain
and justify correct solutions
Communication
2.0 The student can interpret and
communicate mathematical
knowledge and relation-ships in both
mathematical and everyday language
2.1 Summarize and interpret
mathematical information which may
be in oral or written formats
2.2 Use symbols, diagrams, graphs,
and words to clearly communicate
mathematical ideas, reasoning, and
their implications
2.3 Produce mathematically valid oral,
written, and/or symbolic arguments to
support a position or conclusion,
using both mathematical and
everyday language
Connections
3.0 The student extends
mathematical thinking across
mathematical content areas, and to
other disciplines and real life
situations
3.1 Use mathematical ideas and
strategies to analyze relationships
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within mathematics and in other
disciplines and real life situations
3.2 Understand the importance of
mathematics as a language
3.3 Make connections by using
multiple representations, e.g.,
analytic, numeric, and geometric
3.4 Abstract mathematical models
from word problems, geometric
problems, and applications
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Page 20 of 21
Standards &
Competencies
Performance Task/
Assessments
By acquiring, reading,
evaluating, and interpreting
information on accounting
careers (including
information on nontraditional
opportunities), the students
will select and utilize
technology to
compare/contrast and
summarize that career
information.
In teams, students may learn
proper communication
techniques used in an
accounting setting along with
how the students would
conduct themselves in a
professional manner and
respecting others from
diverse populations in
various forums.
D:\219540555.doc
(Exploratory = pre-industry
content standard
Preparatory = industry
standard)





NSBE IT5 Use online
databases, Webbased sources, and
other information
sources to access and
retrieve information.
NSBE IT6 Use a
variety of input
technologies.
NSBE IT5 Select and
apply the appropriate
application software to
common tasks (e.g.,
design a simple web
page).
NSBE COM1
Research information
using the Internet and
select appropriate
materials for reports
and presentations.
Research traditional
and nontraditional
employment
opportunities in the
accounting field.
Page 21 of 21
Essential Academic
Learning
Requirements
GLEs
Benchmark 3
Integrating
Analytical,
Logical, &
Creative
Thinking
Washington State
Goals 1 & 2
Reading
3.3 Read for career
applications.
3.3.1 Apply appropriate
reading strategies for
interpreting technical
and non-technical
documents used in jobrelated settings.
Washington State
Goal 3
Compare/Contrast
Writing
2.4 Write for career
applications.
Communication
4.4 Analyze how
communication is used
in career settings.
Summary
Leadership
Skills and
Activity
Employability
Skills
1.7 The student will
conduct self in a
professional
manner in practical
career applications,
organizational
forums, and
decision-making
bodies.
Information
A. Acquires and
Evaluates Information
C. Interprets and
Communicates
Information
D. Uses Computers
to Process
Information
FBLA provides
leadership activities
that correlate with
this framework.
Example activities
can be found in the
Core Leadership
Skills document at
www.k12.wa.us/car
eerteched/classapp
roval.aspx.
A corresponding
activity to help
students achieve
this skill should be
identified on the
local level.
Interpersonal
A. Participates as a
Member of a Team Contributes to group
effort.
F. Works with
Diversity—works well
with men and women
from diverse
backgrounds.
Technology
A. Selects
Technology chooses procedures,
tools or equipment
including computers
and related
technologies.
Local
District
Goals
High
Standards
and
Expectations
for all
students
All students
are engaged
and challenged
in their
education and
prepared to
meet or
exceed
mandated
standards.
Educational
opportunities
are equitable,
address
diverse
learning styles,
developmental
levels,
interests, and
prepare
students to
live, learn and
work in the
business
world.
Estimated
hours of
student
learning
time
3 hours
Relevance to
Work
Washington State
Goal 4
Accounting
employees will be
able to research a
variety of careers to
make the best
choice in the
accounting field.