Title:
Standard Number:
BE.S.BRK.1
Essential
Questions:
Objectives:
BE.O.BRK.1.1
21 st Century Instructional Guide for Career Technical Education
Business Recordkeeping
Business and Marketing Cluster
Business Recordkeeping (WVEIS 1421)
Recordkeeping Careers
Students will explore the various career aspects of recordkeeping.
What is recordkeeping?
Students will define the purpose of recordkeeping and the role it plays in our economy.
Learning Plan & Notes to Instructor:
BE.O.BRK.1.1
BE.O.BRK.1.1 recognize and use appropriate recordkeeping terminology research and outline how recordkeeping is used in various business positions.
Student groups will create a survey on bookkeeping careers within the community to be completed by local businesses. Students will compile their results.
Research recordkeeping careers in the Occupational
Outlook Handbook (OOH).
Access the web site www.scsite.com (version used in classroom) for crossword puzzle and interactive activities of recordkeeping terminology.
Create a bingo game of frequently used terms in recordkeeping.
Using www.spellingcity.com
, students will create games utilizing recordkeeping vocabulary.
Using the Internet, students will conduct a search on the purpose of recordkeeping. Sources of information for the purpose and the role it plays in our economy include: IRS, SBA (Small Business Administration),
State Treasurer’s Office, AICPA, CPA’s, Small
Business Owners, Business Managers, Local Bank
Managers and Accountants.
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BE.O.BRK.1.1
BE.O.BRK.1.1
BE.O.BRK.2.2
Standard Number:
BE.S.BRK.2
Essential
Question:
Objectives:
BE.O.BRK.2.1 evaluate ethical versus unethical behaviors in business recordkeeping. demonstrate ethical character traits, such as honesty, integrity, compassion, respect, responsibility, citizenship, and justice.
Students will role-play ethical and unethical situations.
Students can research and present findings on punishment for unethical business practices in recordkeeping.
Students will create posters showing the various character traits in action.
Recordkeeping Practices
Students will demonstrate recordkeeping practices.
What are good recordkeeping procedures?
Students will enter, verify, and correct data on manual and computerized business forms. setup, control, and retrieve a numeric filing system.
Learning Plan & Notes to Instructor:
Complete simulation projects in recordkeeping.
BE.O.BRK.2.3
BE.O.BRK.2.4
BE.O.BRK.2.5
setup, control, and retrieve a alphabetic filing system produce and maintain a business budget. obtain and maintain various forms of business credit (credit cards, installment loans, etc.).
The teacher will assigning numbers to various items in the classroom and students will create a filing system.
Take students on a class field trip to a library to learn the Dewey Decimal System (a numeric filing system).
Students will create a filing system using the class roster or FBLA Chapter membership list.
Students will create a budget for the FBLA chapter members to attend the State Leadership
Conference. The budget for the conference currently has a travel and lodging allowance of $1,500.00.
The students will need to determine the cost of conference registration, lodging, and transportation.
The teacher will supply information regarding number of students attending the conference, registration, lodging, and transportation fee. The budget will determine any necessary fundraisers.
Students will review pamphlets from various stores, banks, and other lending institutions to determine the
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Standard Number:
BE.S.BRK.3.
Essential
Question:
Objectives:
BE.O.BRK.3.1
best loan criteria for various situations and present their findings using any appropriate software. This project can be researched using the Internet.
Students will research the Consumer Credit
Counseling website at www.consumercredit.com
.
Money Management
Students will demonstrate the handling of business monies.
What are business monies?
Students will dramatize giving correct change.
BE.O.BRK.3.2
BE.O.BRK.3.3
BE.O.BRK.3.4
prepare a cash proof. formulate banking transactions (endorsing checks, writing checks, preparing deposits, and maintaining a check register). generate a bank reconciliation form.
Learning Plan & Notes to Instructor:
The teacher will show examples of denominations of paper money and coins.
Students will role play giving correct change for purchases.
Teacher will have students use responders to indicate the correct denomination for giving correct change.
Teacher will provide a scenario where the beginning amount of money in the money box for an athletic event is $300.00. Twenty-five adult tickets at $5 each, 40 student tickets at $3 each and 12 senior citizen tickets at a $4 each were sold. How much money should be in the money at the end of the event? Students will post their answers to a class blog.
Teacher will prepare a list of bank deposit slips, bank reconciliation and check registers to demonstrate to students using interactive media.
Generate a bank statement from the daily bank transaction activity and have students reconcile their account.
The teacher will obtain a banking simulation from the
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BE.O.BRK.3.5
Standard Number:
BE.S.BRK.4
Essential
Question:
Objectives:
BE.O.BRK.4.1
BE.O.BRK.4.2
Standard Number:
BE.S.BRK.5
Essential
Questions:
Objectives:
BE.O.BRK.5.1
prepare, maintain, and replenish a petty cash fund.
Payroll Procedures
Students will manage payroll.
Would you prefer to work on an hourly or salary basis?
Students will Learning Plan & Notes to Instructor: compute gross earnings, deductions, and net pay for an employee. formulate payroll registers, individual earning records, and various tax and payroll deduction forms.
Students will use the Internet to research the different methods of pay and prepare a short presentation to share with the class.
Invite a payroll clerk or accountant to discuss payroll procedures.
The teacher will provide students with the information to create a spreadsheet to calculate earnings, deductions, and net pay. Based on the information provided by the teacher, the student will create a spreadsheet to calculate payroll registers, individual earning records, and various tax and payroll deduction forms.
Accounting Forms
What are forms used in accounting?
Students will generate sales slips. local bank or the State Treasurer’s office.
Teacher will prepare a bank statement for students to reconcile. Teacher will prepare a bank statement that has been reconciled, with errors, and have the students to review and correct the statement.
Students will role play a petty cashier by using a money box with petty cash slips.
Students will discuss ethical and unethical uses of petty cash.
Students will produce and utilize various accounting forms.
Learning Plan & Notes to Instructor:
Use a teacher generated sales slip for students to
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BE.O.BRK.5.2.
BE.O.BRK.5.3
BE.O.BRK.5.4.
BE.O.BMH.5.2
BE.O.BMH.5.3
BE.O.BRK.5.5
Standard Number:
BE.S.BRK.6
Essential
Question:
Objectives:
BE.O.BMH.5.1 compile account statements and invoices. produce purchase requisitions and purchase orders. journalize transactions in special journals
(cash payments, cash receipts, purchases, sales, and general). complete
Teachers will use a document cam for students to identify invoices, receipts, purchase orders, vouchers, and other payment documents. Students can use responders to answer questions related to the documents.
Teacher will illustrate the terms of payment on documents and explain the difference between a requisition and purchase order. post to accounts receivable and payable ledgers.
The teacher, using interactive media, will provide examples of checks received on account from customers and checks made payable to vendors.
The teacher will generate a list of the checks and students will decide, using responders, which ledger should be used for posting.
Participating in the Organization
Students will participate in a student organization.
What are the benefits of a career, technical student organization?
Students will Learning Plan & Notes to Instructor: assess the purposes and goals of the local student organization.
Invite students to participate in an FBLA chapter event. Invite State FBLA Officer to present at a chapter meeting or to a class on the activities, purpose and benefits of membership. Show the
FBLA promotional video located on www.FBLA-
PBL.org
web site. Have students to locate and discuss the FBLA-PBL goals, mission statement, and pledge. discover the benefits and responsibilities of participation in student organization as an adult. demonstrate leadership skills through participation in student organization activities
Invite FBLA-PBL alumni members to be guest speakers in the classroom and during chapter events.
Coordinate a chapter event with another service organization in the community (such as Lion’s Club,
Women’s Club, Jaycees, Rotary, etc.).
Have the local FBLA officer team to develop a program of work for the school year and form various
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21 st Century Skills
Information and
Communication
Skills: such as meetings, programs, and projects.
Learning Skills & Technology Tools
21C.O.9-
12.1.LS1.
21C.O.9-
12.1.LS.2
21C.O.9-
12.1.LS3.
Student recognizes information needed for problem solving, can efficiently browse, search and navigate online to access relevant information, evaluates information based on credibility, social, economic, political and/or ethical issues, and presents findings clearly and persuasively using a range of technology tools and media.
Student analyzes and interprets visuals and recognizes the impact digital media influences
(e.g. design, technique, and rate of speed) have on audiences. The student’s visual products reflect a sophisticated understanding of subject, digital media and design techniques.
Student creates information using advanced skills of analysis, synthesis and evaluation and shares this committees to complete the task using chapter members. Encourage students to actively participate in State, regional, and national conferences and vie for leadership positions.
Teaching Strategies
Culminating Activity
Evidence of
Success
Students use information found on the OOH website to research recordkeeping careers.
Students create a presentation using the media software of their choice to present their findings on credit.
Students will present findings to peers graded by checklist.
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Thinking and
Reasoning Skills:
21C.O.9-
12.1.TT2
21C.O.9-
12.1.TT9
21C.O.9-
12.2.LS1
21C.O.9-
12.2.LS2 information through a variety of oral, written and multimedia communications that target academic, professional and technical audiences and purposes.
Student routinely applies keyboarding skills, keyboard shortcut techniques, and mouse skills with facility, speed and accuracy.
Student uses advanced telecommunication tools
(e.g., email, video conferencing, interactive websites, newsgroups, video phones, chats) to create collaborative projects that are relevant to real world situations and contribute to the communication process among various groups.
Student engages in a critical thinking process that supports synthesis and conducts evaluation using complex criteria.
Student draws conclusions from a variety of data sources to analyze and interpret systems.
Students will use technology to survey local businesses to gather information regarding record-keeping practices.
Students critically analyze a bank statement to generate accurate bank reconciliation.
Students review pamphlets from various stores, banks, and other lending institutions to draw a conclusion of the best loan criteria for various situations.
Rubric for survey and presentation.
Complete bank reconciliation.
Grade written conclusion for content and support of final decision.
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21C.O.9-
12.2.LS4
21C.O.9-
12.2.TT2
21C.O.9-
12.2.TT3
Student visualizes the connection between seemingly unrelated ideas and independently produces solutions that are fresh, unique, original and well developed. Student shows capacity for originality, concentration, commitment to completion, and persistence to develop unique and cogent products.
Student collaborates with peers, experts and others to contribute to a contentrelated knowledge base by using technology to compile, synthesize, produce, and disseminate information, models, and other creative works.
Student uses multiple electronic sources of information and multiple technology tools and resources tools (e.g., digital cameras, graphing calculators, probes, mp3 players, handheld devices, other emerging technologies, simulations, models, browsers, word processing, authoring tools, spreadsheets, databases)
Students establish a schoolbased business to help visualize the connection from academic to real-world task.
Student work in groups to create a survey to be completed by businesses within the community. The results of the survey will be compiled and presented.
Invite resource speaker.
Students create an excel spreadsheet to calculate earnings, deductions, and net pay. Students could be given a recession scenario and have to make payroll cuts accordingly.
School-Based
Business Rubric
Rubric for survey and presentation.
Grades on formulas and accuracy.
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Personal, and
Workplace, Skills:
21C.O.9-
12.3.LS4
21C.O.9-
12.3.LS5
21C.O.9-
12.3.TT3 to collaborate with others, to formulate a hypothesis, to solve problems, make decisions, and present and justify the solutions.
Student demonstrates ethical behavior and works responsibly and collaboratively with others in the context of the school and the larger community, and he/she demonstrates civic responsibility through engagement in public discourse and participation in service learning.
Student exhibits positive leadership through interpersonal and problemsolving skills that contribute to achieving the goal.
He/she helps others stay focused, distributes tasks and responsibilities effectively, and monitors group progress toward the goal without undermining the efforts of others.
Student evaluates current trends in information technology, discusses the potential social, ethical, political, and economic impact of these technologies, and analyzes the advantages and
Students role-play ethical and unethical situations.
Research and present findings on punishment for unethical business practices.
Students make posters showing the various character traits in action.
Students rotate and share management positions of the school-based business venture.
Class Participation
Poster Checklist
School-Based
Business Rubric
Research and present findings on punishment for unethical business practices.
Multimedia presentation checklist.
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Entrepreneurship
Skills:
21C.O.9-
12.3.TT6 disadvantages of widespread use and reliance on technology in the workplace and society.
Student evaluates and applies technology tools for research, information analysis, problem solving, content learning, decision making, and lifelong learning.
Learning Skills & Technology Tools
B.04
B.08
B.09
B.10
B.21
C.02
G.18
G.20
Demonstrate ethical work habits.
Develop team spirit.
Enlist others in working toward a shared vision.
Share authority, when appropriate.
Demonstrate problem-solving skills.
Describe types of business activities.
Make deposits to and withdrawals from account.
Maintain financial records.
Teaching Strategies
Culminating Activity
Role-play work place situations for ethical and unethical work habits.
School-Based Business
Daily bank transaction
Culminating Assessment:
Evidence of
Success
Class Participation/
Rubric
Class Participation/
Rubric
Correct bank balance
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Culminating
Assessment:
Links and Other
Resources
You are starting your own convenient store business. You are responsible for setting up the cash flow/banking/payroll procedures. Using your knowledge obtained from this class and the expertise of other local business entrepreneurs, develop a plan for handling finance and recordkeeping for your business. Be able to defend your choices of the plan. You will be graded on the data compiled to help make your decision, the rationale for your decision, and the presentation of your plan.
FBLA Competitive Events
Links and Other Resources
Related Websites:
Money Instructor www.moneyinstructor.com
WV State Auditor’s Office www.wvsao.gov
WV State Treasurer’s Office www.sto.com
Internal Revenue Service www.IRS.gov
Federal Reserve www.FederalReserve.gov
Consumer Credit Counseling and Debit Consolidation Services www.consumercredit.com
FDIC (Federal Deposit Insurance Corporation) www.fdic.gov
National Endowment for Financial Education (Nefe) www.nefe.org/highschoolprogram
The Stock Market Game www.stockmarketgame.org
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We Seed (Virtual Stock Market Game) www.weseed.com
Hands On Banking www.handsonbanking.org
WV Junior Achievement www.jaadvantage.com
Pathways to Success http://careertech.k12.wv.us/pathwaystosuccess/
U.S. Department of Labor in the 21 st Century http://www.dol.gov/
Advanced Distributed Learning www.adlnet.org
America's Career InfoNet www.acinet.org
America's Job Bank www.ajb.org
America's Service Locator www.servicelocator.org
CareerOneStop www.careeronestop.org
Employment & Training Administration www.doleta.gov
The Job Accommodation Network (JAN) http://www.jan.wvu.edu
Monthly Labor Review Online: Labor Force Archives
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http://www.bls.gov/opub/mlr/indexL.htm#Labor force
Occupational Information Network www.doleta.gov/programs/onet
Occupational Outlook Handbook http://occupationaloutlookhandbook.com
Office of Disability Employment Policy www.dol.gov/odep
Career Voyages http://www.careervoyages.gov/index.cfm
Workforce West Virginia https://www.workforcewv.org/
West Virginia Earn A Degree Graduate Early (EDGE) http://www.wvtechprep.wvnet.edu/edge.htm
West Virginia Career and Technical Education http://careertech.k12.wv.us/
Contacts:
Contacts:
Business Teachers: Utilize K12 Business Marketing Listserv at K12-BUSMKT@listserv.wvnet.edu
Business Coordinator: Abby Reynolds, areynold@access.k12.wv.us
OCTI Assistant Executive Director: Donna Burge-Tetrick
OCTI Executive Director: Gene Coulson
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