Curriculum Map for Grades 11 & 12
Teacher: A. Powers
School:
Month
August
Girard CUSD #3
Content
Part 1
Accounting as a Career
(Overview)
Chapter 1--Accounting
Careers: Communication
and Ethics in the
Workplace
WHAT IS
ACCOUNTING?
JOB OPPORTUNITIES
IN ACCOUNTING
--Accountants
--Bookkeepers
--Accounting Clerks
--General Office Clerks
A CAREER IN
ACCOUNTING
--Professional
Certification
--Professional
Organizations
THE IMPORTANCE
Goals
a. Define
accounting terms
related to
accounting
careers
b. Identify how
accounting
serves as a basis
for careers
c. Identify the tasks
of various
accounting
occupations
d. Describe how
communication
skills are
important in
reporting
accounting
Assessment
Accounting Terms
Questions for
Individual Study
Study Guide 1 for
objective test as
Chapter 1 Test.
Essential Questions
What accounting and career
opportunities are available in
the accounting profession?
What skills play an important
role for today’s worker?
What are business ethics?
What are some of the causes
of unethical behavior?
What is accounting?
What kind of job
opportunities does accounting
offer?
What careers are available in
accounting?
What is communication?
When does unethical
behavior occur?
What are the three questions
for analyzing ethical
behavior?
Standards
OF
COMMUNICATION
AND ETHICS IN
ACCOUNTING
--Communication
--Business Ethics
--Causes of
Unethical Behavior
--Making Ethical
Decisions
information.
e. Describe how
individuals make
ethical business
decisions.
Part 2 Accounting for a
Service Business
Organized as a
Proprietorship
(Overview_
To know accounting
terminology related
to an accounting
system for a service
business organized a
proprietorship.
To understand
accounting concepts
and practices related
to an accounting
system for a service
business organized as
a proprietorship.
To be able to
demonstrate
accounting
procedures used in
an accounting system
for a service business
organized as a
proprietorship.
Chapter 2Starting a
Proprietorship
THE BUSINESS
a. Define
accounting terms
related to
Accounting Terms
Questions for
Individual Study
What is a proprietorship?
State the accounting
equation.
THE ACCOUNTING
EQUATION
HOW BUSINESS
ACTIVITIES CHANGE
THE ACCOUNTING
EQUATION
--Received Cash from
Owner as an Investment
--Paid Cash for Supplies
--Paid Cash for
Insurance
--Bought Supplies on
Account
--Paid Cash on Account
REPORTING
FINANCIAL
INFORMATION ON A
BALANCE SHEET
--Body of a Balance
Sheet
--Preparing a Balance
Sheet
SUMMARY OF HOW
TRANSACTIONS
CHANGE THE
ACCOUNTING
EQUATION
starting a service
business
organized as a
proprietorship.
b. Identify
accounting
concepts and
practices related
to starting a
service business
organized as a
proprietorship
c. Classify accounts
as assets,
liabilities, or
owner’s equity.
d. Analyze how
transactions
related to
starting a service
business
organized as a
proprietorship
affect accounts in
an accounting
equation.
e. Prepare a
balance sheet for
a service
business
organized as a
proprietorship
from
information in
an accounting
equation.
Drills for
Understanding
Application
Problems—2-1, 2-2,2-3
in class
Assessment—
Enrichment
Problems—Mastery
Problem 2-M
Chapter 2 Problem
Test
What kinds of accounts go on
the left side of the accounting
equation?
What kinds of accounts go on
the right side of the
accounting equation?
What does it mean if the
accounting equation is “in
balance?”
What must be done if a
transaction increases the left
side of the accounting
equation?
How can a transaction affect
only one side of the
accounting equation?
List the three sections of a
balance sheet?
What kinds of accounts are
listed on the left side of a
balance sheet?
What kinds of accounts are
listed on the right side of a
balance sheet?
What should be done if a
balance sheet is not in
balance?
Chapter 3 Starting a
Proprietorship:
Changes That Affect
Owner’s Equity
HOW TRANSACTIONS
CHANGE OWNER’
--Received Cash from
Sales
--Paid Cash for Expenses
--Paid Cash to Owner
for Personal Use
--Summary of Changes
in Owner’s Equity
REPORTING A
CHANGED
ACCOUNTING
EQUATION ON A
BALANCE SHEET
SUMMARY OF
TRANSACTIONS
THAT AFFECT
OWNER’S EQUITY
a. Define
accounting
terms related
to changes that
affect owner’s
equity for a
service business
organized as a
proprietorship.
b. Identify
accounting
practices
related to
changes that
affect owner’s
equity for a
service business
organized as a
proprietorship.