To Be Completed
21st Century Instructional Guide for Career Technical Education
Accounting Principles I
Business and Marketing Cluster
Accounting Concentration
Administrative and Information Support Concentration
Business Financial Management and Accounting Concentration
Business Concentration
Management Applications Concentration
Office Administrative Support Concentration
Personal Financial Management Concentration
Small Business Management Concentration
Title:
Standard
Number:
BE.S.ACP1.1
Essential
Questions:
Accounting Principles I (WVEIS 1401)
Accounting Careers
Students will explore accounting as a career
When would accounting be beneficial to your chosen career field?
What type of education is needed to become an accountant?
What situations would require confidentiality and ethics in the accounting profession?
Objective:
BE.O.ACP1.1
Students will
Establish the purpose of accounting and the
role it plays in our economy.
BE.O.ACP1.2
Use appropriate accounting terminology
Learning Plan & Notes to Instructor:
Using the Internet, students will do a Google search
on the purpose of accounting. 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.
Accounting Careers website to use is
http://educationportal.com/videos/accountant_careers.
Review vocabulary words with the students before
1
related to careers.
BE.O.ACP1.3
BE.O.ACP1.4
BE.O.ACP1.5
Standard
Number:
BE.S.ACP1.2
presenting the chapter. Reinforcement can be done
by using flash cards, vocabulary quiz, illustrate words
(draw interpretation of the vocabulary word), use a
data projector to flash the words and have students
identify the term, word webs (example: draw circles,
like a spider web and write the term in the inner
circle, then in sections of the web use related words)
and accounting bingo.
Research accounting positions and the
Use the Occupational Handbook to explore
education requirements for various levels.
accounting positions. Google the various accounting
positions and list the requirements and education
required. Contact guest speakers such as CPA’s,
WV Society of CPA’s, school secretaries, business
owners, and bank representatives. Students can
interview people in accounting positions and related
fields to learn the requirements for the particular
accounting field. The interviews can be used in class
presentations or written reports.
Examine confidentiality concepts and policies Conduct a class discussion on ethics, confidentiality,
and private information. Use case studies in the
textbook about the various policies. Research
current events as related to business ethics in
magazines, newspapers, and on-line to use in class
discussions and debates. Invite guest speakers
such as local law enforcement and attorneys to
discuss the laws in relationship to confidentiality.
Model characteristics of professional and
Students will construct lists of what they understand
ethical conduct.
to be professional and unprofessional conduct.
Discuss the lists and compare them to standard
business conduct. Utilize videos to emphasis
professional and ethical conduct. Invite a guest
speaker from the community who is considered to
be a model business person.
Accounting Cycle
Students will analyze accounting procedures as applied to the accounting cycle.
2
Essential
Questions:
Objective
BE.O.ACP1.2.1
BE.O.ACP1.2.2
BE.O.ACP1.2.3
BE.O.ACP1.2.4
BE.O.ACP1.2.5
BE.O.ACP1.2.6
BE.O.ACP1.2.7
BE.O.ACP1.2.8
What role does the journal, ledger and trial balance play in the accounting cycle?
What is the purpose of the adjusting and closing entries?
How do transactions affect the accounting equation?
What are the advantages to using automated instead of manual accounting?
What are the differences in the trial balance and the post closing trial balance?
Students will
Learning Plan & Notes to Instructor:
Use appropriate terminology as it relates to
Using the chapter terminology, students will use the
the accounting cycle.
words in sentences. Students will use the chapter
application problem and analyze the application
using appropriate terminology and present the
information to each other and/or at the whiteboard or
by using a document cam.
Analyze the effects of transactions on the
Students will analyze the effect of transactions on
accounting equation.
the accounting equation using T-Accounts followed
by journal entries from textbook problems.
Identify and use source documents
Students will identify checks, invoices, receipts, and
other source documents utilizing a document cam or
data projector.
Prepare a chart of accounts using proper
Students will develop a flow chart showing steps for
numerical sequencing.
completing a simple transaction and how it affects
the general ledger. Develop a chart of accounts for
an imaginary business. Write a description of the
company and the rationale for the numbering system
developed.
Identify the purpose of a general journal.
Students can develop a flow chart showing steps for
completing a simple transaction and how it affects
the general ledger.
Post general journal entries to the general
Students can develop a flow chart showing steps for
ledger.
completing a simple transaction and how it affects
the general ledger.
Prepare a trial balance.
Students can demonstrate the six steps using a
sample general ledger, to create a trial balance.
Students can develop a flow chart showing steps for
completing a simple transaction and how it affects
the general ledger.
Prepare financial statements.
Use Excel or another spreadsheet program to
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complete financial statements. Collect and use
annual reports from local companies to view financial
statements and compare with textbook examples.
Have students choose a company and research their
online financial statements for a class discussion.
BE.O.ACP1.2.9
BE.O.ACP1.2.10
BE.O.ACP1.2.11
BE.O.ACP1.2.12
Standard
Number:
BE.S.ACP1.3
Essential
Questions:
Objective:
BE.O.ACP1.3.1
BE.O.ACP1.3.2
Calculate and record end-of-period
adjustments.
Prepare post-closing trial balance.
Utilize specialized accounting software or
spreadsheets to maintain accounting
records.
Recognize the differences between
computerized and manual accounting
procedures.
Us the textbook problems relating to sole
proprietorship and partnership. Compare to a
corporate post-closing trial balance.
Use accounting software (provided by textbook or
other specialized) to complete the accounting cycle.
Use accounting software (provided by textbook or
other specialized) to complete the accounting cycle.
Use spreadsheet software to complete financial
statements. Differentiate between manual and
computerized accounting procedures.
The Accounting Cycle for Specialized Procedures
The student will implement specialized accounting procedures as applied to the accounting cycle.
What makes a service business easier to establish and operate than a merchandising business?
Why might a business organize as a partnership rather than a sole proprietorship?
What advantages does the corporation offer as a form of ownership?
How is it determined into which journal each transaction is recorded?
How does the information obtained from financial statements help owners make sound business
decisions?
Students will
Use appropriate terminology as it relates to
specialized procedures.
Differentiate between the various types of
business ownership.
Learning Plan & Notes to Instructor:
Define vocabulary terms as a bell ringer exercise.
The students can research the Internet into what
type of ownership represents the largest number of
businesses
4
BE.O.ACP1.3.3
BE.O.ACP1.3.4
BE.O.ACP1.3.5
BE.O.ACP1.3.6
Differentiate between a service business and
a merchandising business.
Analyze transactions relating to the purchase
of merchandise and record in special
journals.
Analyze transactions relating to sale of
merchandise and record in special journals.
Analyze financial statements.
Internet research into what type of business
represents the largest growth
Use Excel or other spreadsheet program to complete
financial statements.
Use annual reports from local companies to view
financial statements.
Online financial statements can be found for various
corporations.
Standard
Number:
BE.S.ACP1.4
Essential
Questions:
Payroll and Banking Procedures
Student will analyze payroll and banking procedures.
Objective:
BE.O.ACP1.4.1
Students will
Use appropriate terminology as it relates to
payroll and banking procedures.
Examine methods used to calculate gross
earnings.
Explain the purpose of deductions and
withholdings.
Learning Plan & Notes to Instructor:
Use flashcard and puzzle activities for terminology.
BE.O.ACP1.4.4
Compute gross earnings, deductions, and
net pay for employees.
BE.O.ACP1.4.5
Journalize payroll transactions.
BE.O.ACP1.4.6
Create and maintain employee earnings
records.
Provide students with payroll information to
determine gross earnings for a fictitious business.
Invite an a accountant to discuss payroll.
Students will journalize payroll transactions for the
fictitious business.
Use Excel to design a payroll earnings record.
BE.O.ACP1.4.2
BE.O.ACP1.4.3
Where are my tax dollars going?
How might payment of wages be different among the various types of employees?
Google the different methods of pay and prepare a
short summary to share with the class.
Using the website
http://www.econ.washington.edu/user/cnelson/chap1
0.pdf, research possible deductions and withholdings
required and optional.
5
BE.O.ACP1.4.7
Generate payroll checks.
BE.O.ACP1.4.8
Prepare business checks and complete
check stubs and check registers.
BE.O.ACP1.4.9
Prepare bank deposit slips and complete
check stubs and check registers.
BE.O.ACP1.4.10
Recognize and use electronic banking
procedures.
Compare the three types of check
endorsements.
Reconcile a bank statement, prepare journal
entries, and post.
BE.O.ACP1.4.11
BE.O.ACP1.4.12
BE.O.ACP1.4.13
21st Century
Skills
Information and
Communication
Skills:
Use automated accounting software to generate
payroll checks for the activities in Objective 1.4.6.
Obtain and use a banking simulation from the local
bank or the State Treasurer’s office. Prepare a list
of business transactions for students to practice
writing checks and maintaining a check register.
Prepare a list of business transactions for students to
practice recording bank deposit slips and check
registers. Continue the use of a banking simulation.
Invite a bank representative to be a guest speaker.
Have students to research the types of check
endorsements and explain their results to the class.
Prepare a bank statement for students to reconcile.
Give the students a bank statement that has been
reconciled, with errors, and have the students to
review and correct the statement.
Develop and maintain a petty cash fund.
Role play a petty cashier by using a money box with
petty cash slips. Discuss ethical and unethical uses
of petty cash.
Learning Skills & Technology Tools
Teaching Strategies
Evidence of
Culminating Activity
Success
21C.O.9Student recognizes information
12.1.LS1
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.
21C.O.912.1.LS3
Student creates information
using advanced skills of
6
analysis, synthesis and
evaluation and shares this
information through a variety of
oral, written and multimedia
communications that target
academic, professional and
technical audiences and
purposes.
21C.O.912.1.TT2
Student routinely applies
keyboarding skills, keyboard
shortcut techniques, and
mouse skills with facility, speed
and accuracy.
21C.O.912.1.TT6
Student uses advanced
features and utilities of
spreadsheet software, (e.g.,
formulas, filters, pivot tables,
pivot charts, macros,
conditional formatting), to
perform calculations and to
organize, analyze and report
data.
Student implements various
Internet search techniques
(e.g., Boolean searches, metasearches, web bots) to gather
information; student evaluates
the information for validity,
appropriateness, content, bias,
currency, and usefulness.
Student engages in a critical
thinking process that supports
synthesis and conducts
evaluation using complex
21C.O.912.1.TT10
Thinking and
Reasoning Skills:
21C.O.912.2.LS1
7
criteria.
21C.O.912.2.LS2
Student draws conclusions
from a variety of data sources
to analyze and interpret
systems.
21C.O.912.2.LS3
Student engages in a problem
solving process by formulating
questions and applying
complex strategies in order to
independently solve problems.
21C.O.912.2.LS4
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 content-related
knowledge base by using
technology to compile,
synthesize, produce, and
disseminate information,
models, and other creative
works.
Student uses technology tools
and multiple media sources to
21C.O.912.2.TT2
21C.O.912.2.TT4
8
analyze a real-world problem,
design and implement a
process to assess the
information, and chart and
evaluate progress toward the
solution.
Personal, and
Workplace,
Skills:
21C.O.912.3.LS1
21C.O.912.3.LS2
21C.O.912.3.LS3
21C.O.9-
Student remains composed
and focused, even under
stress, willingly aligns his/her
personal goals to the goals of
others when appropriate,
approaches conflict from winwin perspective, and derives
personal satisfaction from
achieving group goals.
Student independently
considers multiple perspectives
and can represent a problem in
more than one way, quickly and
calmly changes focus and
goals as the situation requires,
and actively seeks innovations
(e.g. technology) that will
enhance his/her work.
Student demonstrates
ownership of his/her learning
by setting goals, monitoring
and adjusting performance,
extending learning, using what
he/she has learned to adapt to
new situations, and displaying
perseverance and commitment
to continued learning.
Student demonstrates ethical
behavior and works responsibly
9
12.3.LS4
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.
21C.O.912.3.LS5
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.
21C.O.912.3.LS6
Student maintains a strong
focus on the larger project goal
and frames appropriate
questions and planning
processes around goal. Prior to
beginning work, student reflects
upon possible courses of action
and their likely consequences;
sets objectives related to the
larger goal; and establishes
benchmarks for monitoring
progress. While working on the
project, student adjusts time
and resources to allow for
10
21C.O.912.3.TT1
21C.O.912.3.TT2
21C.O.912.3.TT3
21C.O.912.3.TT4
completion of a quality product.
Student protects software,
hardware and network
resources from viruses,
vandalism, and unauthorized
use and employs proper
techniques to access, use and
shut down technology
equipment.
Student works collaboratively to
acquire information from
electronic resources, conducts
online research, and evaluates
information as to validity,
appropriateness, usefulness,
comprehensiveness and bias.
Student evaluates current
trends in information
technology, discusses the
potential social, ethical,
political, and economic impact
of these technologies, and
analyzes the advantages and
disadvantages of widespread
use and reliance on technology
in the workplace and society.
Student adheres to acceptable
use policy and displays ethical
behaviors related to acceptable
use of information and
communication technology
(e.g., privacy, security,
copyright, file-sharing,
plagiarism); student predicts
the possible cost and effects of
unethical use of technology
11
21C.O.912.3.TT5
21C.O.912.3.TT6
21C.O.912.3.TT7
(e.g., consumer fraud,
intrusion, spamming, virus
setting, hacking) on culture and
society; student identifies the
methodologies that individuals
and businesses can employ to
protect the integrity of
technology systems.
Student models ethical
behavior relating to security,
privacy, computer etiquette,
passwords and personal
information and demonstrates
an understanding of copyright
by citing sources of copyrighted
materials in papers, projects
and multi-media presentations.
Student advocates for legal and
ethical behaviors among peers,
family, and community
regarding the use of technology
and information.
Student evaluates and applies
technology tools for research,
information analysis, problem
solving, content learning,
decision making, and lifelong
learning.
Student protects his/her identity
online and in email and/or
websites, limits the distribution
of personal
information/pictures, and
evaluates the authenticity of
emails that solicit personal
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information. Student identifies
the methodologies that
individuals and businesses can
employ to protect the integrity
of technology systems.
21C.O.9Student uses technology to
12.3.TT8
seek strategies and information
to address limits in their own
knowledge.
Learning Skills & Technology Tools
Entrepreneurship
Skills:
A.01-A.03
A.11-A.12
A.17-A.19
Entrepreneurial Processes
B.01-B.11
B.21, B.23
B.24
Entrepreneurial
Traits/Behaviors
Teaching Strategies
Culminating Activity
Evidence of
Success
Understands concepts and
processes associated with
successful entrepreneurial
performance
Understands the personal
traits/behaviors associated with
successful entrepreneurial
performance
C.02, C.03
C.05, C.09
C.14
Business Foundations
D.03, D.05
Communications and
Understands fundamental
business concepts that affect
business decision making
13
D.06, D.09
D.17, D.21
D.22
Interpersonal Skills
E.01-E.03
E.08, E.11
E.12
Digital Skills
F.01
F.20-24
Economics
Understands concepts,
strategies, and systems
needed to interact effectively
with others
Understands concepts and
procedures needed for basic
computer operations
Understands the economic
principles and concepts
fundamental to
entrepreneurship/smallbusiness ownership
G.01, G.03
G.05-G.10
Financial Literacy
Understands personal moneymanagement concepts,
procedures, and strategies
H.01, H.02
H.04, H.14
H.15
Professional Development
Understands concepts and
14
strategies needed for career
exploration, development, and
growth
I.01, I.02
I.04- I.06
I.28
Financial Management
K.01-K.06
K.12
Information Management
N.05, N.16
Understands the financial
concepts and tools used in
making business decisions
Understands the concepts,
systems, and tools needed to
access, process, maintain,
evaluate, and disseminate
information for business
decision-making
Risk Management
Understands the concepts,
strategies, and systems that
businesses implement and
enforce to minimize loss
O.13
Strategic Management
Understands the processes,
strategies, and systems
needed to guide the overall
business organization
15
Culminating Assessment:
Culminating
Assessment:
Technical Skill Test
Links and Other Resources
Related Websites:
Links and Other
Resources
Pathways to Success
http://careertech.k12.wv.us/pathwaystosuccess/
U.S. Department of Labor in the 21st 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
16
Monthly Labor Review Online: Labor Force Archives
http://www.bls.gov/opub/mlr/indexL.htm#Labor force
Occupational Information Network
www.doleta.gov/programs/onet
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:
CTE Teachers: See CTE Directory
Business Coordinator: Abigail R. Reynolds areynold@access.k12.wv.us
OCTI Assistant Executive Director and EOCTST Coordinator: Donna Burge-Tetrick
OCTI Executive Director: Gene Coulson
17