Accounting II

Grades 11-12

Business Education Standards and Accounting II Curriculum	LINKS to LEARNS Standards[1]
BE 12.1.1 Career Development Students will understand career preparation and job acquisition skills required for employment, professionalism and career transitions in their chosen fields. They will demonstrate competency by matching skills and aptitudes for occupations, planning career options and applying job acquisition skills.
12.1.1a Demonstrate the necessary job entry skills for initial employment as a bookkeeper in the local job market.
12.1.1b Identify career opportunities available in the field of accounting.
BE 12.2.1 Communication Students will understand the principles of oral and written communication. They will demonstrate competency by interacting effectively with people in the workplace and in society.
12.2.1a Identify and use accounting terminology correctly when speaking and writing.
12.2.1b Interpret financial statements to make personal and business decisions
12.2.1c Identify how culture affects how people interact in a workplace
BE 12.3.1 Computation Students will understand mathematical procedures and tools to analyze and solve business problems. They will demonstrate competency by preparing and maintaining financial records and interpreting financial information.
BE 12.4.1 Computer Applications Students will understand a variety of application software. They will demonstrate competency by utilizing appropriate software for specific tasks.
BE 12.5.1 Economics and Personal Finance Students will understand basic economic and financial principles in order to make wise domestic and global economic decisions related to their personal financial affairs, the successful operation of organizations and the economic activities of the country. They will demonstrate competency by applying economic and personal financial reasoning to individual, business and government practices.
BE 12.6.1 Entrepreneurship Students will understand the importance of recognizing and acting on local, regional and global business opportunities in small business and corporate environments. They will demonstrate competency by identifying a business opportunity and researching and developing a business plan.
BE 12.7.1 Ethics Students will understand the importance of business ethics at the individual, organizational, technological, professional, societal and international levels. They will demonstrate competency by identifying why ethical problems exist, examining ethical models, applying ethical reasoning and adhering to ethical use policies.
12.7.1a Explain how business ethics need to be applied in accounting practices.
BE 12.9.1 Accounting Students will understand how to manage an organization's and/or personal financial resources. They will demonstrate competency by preparing, maintaining and interpreting accounting records.
12.9.1a Analyze business transactions in order to correctly record information using various types of ledgers and journals and to prepare financial statements for a departmentalized merchandizing business.
12.9.1b Apply departmentalized payroll theory and procedures.
12.9.1c Perform general accounting adjustments
12.9.1d Record alternative methods of journalizing certain transactions
12.9.1e Given a simulated project, manually prepare and maintain accounting records.
12.9.1 f Analyze business transactions in order to correctly record information using various types of ledgers and journals and to prepare financial statements for a manufacturing business organized as a corporation.
BE 12.10.1 Business and Consumer Law Students will understand the relationship between ethics and the law in conducting business and assuming roles as citizens, workers and consumers in a global society. They will demonstrate competency by describing and applying personal and business law to situations with potential local, national and international impact.
BE 12.11.1 International Business Students will understand the relationship between international and domestic business concepts from a multicultural, global perspective. They will demonstrate competency by explaining the interrelatedness of social, cultural, political, legal, economic and ethical factors that shape and impact the international business environment.
BE 12.12.1 Management Students will understand the process of using organizational resources and managerial principles to effectively achieve the goals of a business. They will demonstrate competency by describing and applying various management theories, functions and principles that contribute to an organization's success.
BE 12.13.1 Marketing Students will understand and apply marketing, management and entrepreneurial principles to make rational economic decisions and to exhibit social responsibility in a global economy. They will demonstrate the ability to use marketing for personal use, career exploration and the development of advanced management and entrepreneurial skills.
BE 12.14.1 Computer Hardware and Operating Systems Students will understand current and emerging hardware and operating systems. They will demonstrate competency by identifying and describing various types of hardware components, operating systems, software and utilities.
BE 12.15.1 Database Management Students will understand the importance and applicability of data collection and analysis.
BE 12.16.1 Interactive Media and Web Technologies Students will understand the components of interactive media and web technologies. They will demonstrate competency by using a variety of media to communicate information and ideas effectively.
BE 12.17.1 Network Systems Students will understand the concepts, systems and business models necessary to install, create and manage communication technologies and networking systems. They will demonstrate competency by performing tasks related to the creation, installation, management and security of a network system.
BE 12.18.1 Programming Students will understand the technical knowledge and skills required of programming and application development. They will demonstrate competency by designing, developing, testing and implementing computer programs.

---

[1] Students will apply these Reading/Writing/Speaking Standards:

R/W 12.1.1 Identify the main idea and supporting details in what they have read.

R/W 12.1.2 Locate, evaluate, and use primary and secondary resources for research.

R/W 12.1.6 Identify and apply knowledge of the text structure and organizational elements to analyze non-fiction or informational text.

R/W 12.1.8 Demonstrate the ability to analyze literary works, nonfiction, films, and media.

R/W 12.2.1 Write using standard English (conventions) for sentence structure, usage, punctuation, capitalization, and spelling.

R/W 12.2.2 Write compositions with focus, related ideas, and supporting details.

R/W 12.2.3 Revise and edit persuasive compositions. (Use when appropriate.)

R/W 12.2.4 Use multiple forms to write for different audiences and purposes.

R/W 12.2.5 Use self-generated questions, note taking, summarizing, and outlining while learning.

R/W 12.3.1 Participate in student-directed discussions by eliciting questions and responses.

R/W 12.3.2 Make oral presentations that demonstrate consideration of audience, purpose, and information.