Correlation of. Century 21 Accounting, General Journal, 9/E, by Claudia Gilbertson/Kenton Ross, 2012, ISBN 10: ; ISBN 13:
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1 Correlation of Century 21 Accounting, General Journal, 9/E, by Claudia Gilbertson/Kenton Ross, 2012, ISBN 10: ; ISBN 13: to Indiana s Business, Marketing & Information Technology Curriculum Standards for Accounting I, High School
2 CORRELATION TO INDIANA S BUSINESS, MARKETING & INFORMATION TECHNOLOGY, ACCOUNTING I, HIGH SCHOOL Accounting I is a business course that introduces the language of business using Generally Accepted Accounting Principles (GAAP) and procedures for proprietorships and partnerships using double-entry accounting. Emphasis is placed on accounting principles as they relate to both manual and automated financial systems. This course involves understanding, analyzing, and recording business transactions and preparing, analyzing, and interpreting financial reports as a basis for decision making. Instructional strategies should include the use of computers, projects, simulations, case studies, and business experiences requiring the application of accounting theories and principles. Course Content Standards and Performance Expectations ACC I 1 Accounting Cycle ACC I 1.1 Content Standard: Students understand and apply the various steps of the accounting cycle and comprehend the purpose of each step. Performance Expectations ACC I Define accounting and explain the purpose of the accounting system. ACC I Explain the importance of following Generally Accepted Accounting Principles (GAAP) and interpret the standards correctly. ACC I Demonstrate a working knowledge of the fundamental accounting equation. ACC I Discuss the purpose of the elements of financial statements: assets, liabilities, contributions by owners, distributions to owners, equity, revenues, expenses, gains, and losses , 152, 162, 202, 217 (defined), 228, , 497, , 659, G-1 (Glossary definition) 6, G -1 (Glossary definition) 18, 220, 390; Explore Accounting: , 8 (defined), 9, 10-13, 14-17, 28 6 (defined), , 193, (accounting software tools), , 506, 628, 636 ACC I Identify a variety of source documents. 57 (defined), 58, 59, 60, 61, 62, 63, 64, 65, 69, 70, 71,, 121, 127, 130, 131, 132, 134, 238, 256, 272, 276, 277, 279, 280, 285, 593, G-5 (Glossary definition); Using Source Documents: 85, 113, 265, 293 ACC I Analyze business transactions using source documents and interpret their effect on the accounting equation. 57 (defined), 58, 59, 60, 61, 62, 63, 64, 65, 69, 70, 71,, 121, 127, 130, 131, 132, 134, 238, 256, 272, 276, 277, 279, 280, 285, 593, G-5 (Glossary definition); Using Source Documents: 85, 113, 265, 293 ACC I Explain the double-entry system of accounting and demonstrate the 57, G-2 (Glossary definition) applications of the debit and credit rules when recording and analyzing business transactions. ACC I Journalize business transactions using various journal formats. 40, 54-55, 56 (defined), 57-87, 107, 127, 130, 131, 132, 136, , , , 327, 371, 376, 385, 387, 406, 407, 516, 519, 535, , 593, 594, 598, 599, 600, 655, 656, 657, 658, 676, 677, 678, 706, 707, 708, 711 IN11_4524_GilbertsonCentury21AccountingGeneralJournalApproach9E 2012.doc Page 2 of 15
3 CORRELATION TO INDIANA S BUSINESS, MARKETING & INFORMATION TECHNOLOGY, ACCOUNTING I, HIGH SCHOOL ACC I Explain the purpose of a journal and its relationship to the ledger through 56 (journal defined), 57, 92 (ledger defined), G-3 (Glossary definitions) postings. ACC I Construct and maintain the chart of accounts. 32 (defined), 92 (defined, 90-95, 110 (Application Problem),115, 147, (accounting software tools) ACC I Construct a worksheet and use it to prepare financial statements , 182, , , 430, , 448, 464, , 488, , G-5 (Glossary definition) ACC I Prepare a trial balance and use it to determine necessary adjusting entries. ACC I Prepare financial statements in appropriate form and specify the purpose and relationship of each statement. ACC I Describe the purpose of the closing process and prepare closing entries and the post-closing trial balance. ACC I Demonstrate the use of and describe the differences between manual and computerized accounting systems. 154 (defined), 168, , 409, 410, , 637, G-r (Glossary definition) 6 (defined), , 193, (accounting software tools), , 506, 628, , 487, , , 655, 657, G-1 (Glossary definition) Accounting Software: 25, 52, 86, 114, 145, 176, 198, 226, 266, 294, 336, 364, 396, 442, 476, 506, 530, 560, 584, 608, 632, 666, 698, 717 ACC I 2 Accounting Process ACC I 2.1 Content Standard: Students use Generally Accepted Accounting Principles (GAAP) to determine the value of assets, liabilities, owner s equity, revenues, and expenses. 8, 14-17, 38-44, 68-73, 183, 185, 188, 189, 190, 220, 243, 246, 271, 273, , , 390, 423, 424, 449, 458, 465, 467, , (Accounting software tools), 593, 594, 616, 651, 688; Matching revenue with expenses: , 182, 202, 206, 390, 419, 420, 423, 481, 487, 488, 489, 494, 515, 538, 551, 570, 571, 616, 622 Assets Performance Expectations ACC I Identify assets and their effect on financial statements. 8 (defined), 188, (Accounting software tools), 423, 424, 465, 466, , 651 ACC I Specify the importance of internal cash control and banking activities and ; Explore Accounting: 139 demonstrate their use. ACC I Explain the use of and maintain the accounts receivable subsidiary ledger. 313, 419, ACC I Compare, contrast and evaluate inventory concepts and apply these concepts and procedures to a merchandising business. ACC I Demonstrate the use of and describe the differences between manual and computerized accounting systems for assets , 482, , (Accounting software tools) 8 (defined), 188, (Accounting software tools), 423, 424, 465, 466, , 651 IN11_4524_GilbertsonCentury21AccountingGeneralJournalApproach9E 2012.doc Page 3 of 15
4 CORRELATION TO INDIANA S BUSINESS, MARKETING & INFORMATION TECHNOLOGY, ACCOUNTING I, HIGH SCHOOL Liabilities Performance Expectations ACC I Identify liabilities and their effect on financial statements. 8 (defined), 188, (Accounting software tools), 383, 385, 386, 387, 467, 593, 651, 688 ACC I Explain the use of and maintain the accounts payable subsidiary ledger ACC I Demonstrate the use of and describe the differences between manual and computerized accounting systems for liabilities. Owner s Equity Performance Expectations ACC I Identify the components of owner s equity and their effect on financial statements. ACC I Discuss the purpose of capital and drawing accounts for sole proprietorships and partnerships. ACC I Demonstrate the use of and describe the differences between manual and computerized accounting systems for owner s equity. Revenues Performance Expectations ACC I Identify revenues and their effect on financial statements. ACC I Demonstrate the use of and describe the differences between manual and computerized accounting systems for revenues. Expenses Performance Expectations 8 (defined), 188, (Accounting software tools), 383, 385, 386, 387, 467, 593, 651, (defined), 14-17, 38-44, 68-73, 71, 189, 190, (Accounting software tools), 10 (defined,, 211, 652, (defined), 14-17, 38-44, 68-73, 71, 189, 190, (Accounting software tools), 14, 183, 185, (Accounting software tools), 271, 273, 449; accrued revenue: 616 (defined), , (accounting software tools); matching revenue with expenses: , 182, 202, 206, 390, 419, 420, 423, 481, 487, 488, 489, 494, 515, 538, 551, 570, 571, 616, , 183, 185, (Accounting software tools), 271, 273, 449; accrued revenue: 616 (defined), , (accounting software tools) ACC I Identify expenses and their effect on financial statements. 15 (defined), 40, 70, 183, 243, 246, (Accounting software tools), 420, 421, 458, 515, 516, 517, 594; accrued expense: 622 (defined), , (accounting software tools); matching revenue with expenses: , 182, 202, 206, 390, 419, 420, 423, 481, 487, 488, 489, 494, 515, 538, 551, 570, 571, 616, 622 ACC I Demonstrate the use of and describe the differences between manual and computerized accounting systems for expenses. 15 (defined), 40, 70, 183, 243, 246, (Accounting software tools), 420, 421, 458, 515, 516, 517, 594; accrued expense: 622 (defined), , (accounting software tools) IN11_4524_GilbertsonCentury21AccountingGeneralJournalApproach9E 2012.doc Page 4 of 15
5 CORRELATION TO INDIANA S BUSINESS, MARKETING & INFORMATION TECHNOLOGY, ACCOUNTING I, HIGH SCHOOL ACC I 3 Financial Statements ACC I 3.1 Content Standard: Students interpret and analyze financial statements. Analyzing Best Buy s Financial Statements: 24, 51, 85, 113, 144, 175, 197, 225, 265, 293, 335, 363, 395, 441, 475, 505, 529, 559, 583, 607, 631, 665, 697, 716; B-2 to B-8 (Appendix B, B-1 to B-20) Performance Expectations ACC I Analyze the income statement, owner s equity statement, and balance sheet of a business. 188, 651, 363 (Analyzing Best Buy s Financial Statements), 467, 652, B-2 to B-8 (Appendix B, B-1 to B-20) ACC I Analyze the financial condition of the business through the use of ratios, charts, and graphs. ACC I Discuss the importance of high ethical standards in the preparation of financial statements. ACC I Use Generally Accepted Accounting Principles (GAAP) to apply the revenue realization and matching principles in the preparation of financial statements. ACC I Calculate the cost of goods sold and gross profit. ACC I Identify the impact of the cost of goods sold and gross profit components to the business enterprise. ACC I Demonstrate the use of and describe the differences between manual and computerized accounting systems for financial statements. ACC I 4 Special Topics ACC I 4.1 Content Standard: Students apply Generally Accepted Accounting Principles (GAAP) to various forms of ownership and payroll. Forms of Ownership Performance Expectation ACC I Compare and contrast the advantages and disadvantages of the three forms of business ownership sole proprietorships, partnerships, and corporations. Payroll Performance Expectation ACC I Explain the importance of payroll as a business expense. 459, 531, 583, 652; B-3 (ratio) (Appendix B), 8, 28, 56, 90, 270, 702 Matching revenue with expenses: , 182, 202, 206, 390, 419, 420, 423, 481, 487, 488, 489, 494, 515, 538, 551, 570, 571, 616, (defined) 451, , 456, 458, 572, 574; 453 #1; Analyzing Best Buy s Financial Statements: , 196, 452; 453 #1; Analyzing Best Buy s Financial Statements: , (Accounting software tools) 211, , (Application Problem 12-1 to 12-5, Mastery Problem, 12-6, Challenge Problem 12-7), (Accounting Software, recording payroll), , 682 Proprietorships: 7, , , 228; Partnerships ; Corporation: , , , 497, 508, , 636, 659; Scans Workplace Competency: 505; Business Structures: 7, 234, 271, 345, 470, 515, 553, 626, 688 Defined, 15 (business expense), (payroll), F-7 Appendix F, wages) IN11_4524_GilbertsonCentury21AccountingGeneralJournalApproach9E 2012.doc Page 5 of 15
6 CORRELATION TO INDIANA S BUSINESS, MARKETING & INFORMATION TECHNOLOGY, ACCOUNTING I, HIGH SCHOOL ACC I Calculate and maintain employee payroll records , (Application Problem 12-1 to 12-5, Mastery Problem 12-6, Challenge Problem 12-7) ACC I Calculate and maintain employer payroll records , (Application Problem 13-1 to 13-4, Mastery Problem 13-5, Challenge Problem 13-6), (Accounting Software, recording payroll taxes) ACC I Discuss the importance of current issues in human resources and payroll for a business enterprise. ACC I Demonstrate the use of and describe the differences between manual and computerized accounting systems for payroll. ACC I 5 Interpretation and Use of Data ACC I 5.1 Content Standard: Students use appropriate data to evaluate the performance of an organization. 363 (Applied Communication) , (Application Problem 12-1 to 12-5, Mastery Problem 12-6, Challenge Problem 12-7), (Accounting Software, recording payroll) 175, 363 (Analyzing Best Buy s Financial Statements), B-2 to B-8 (Appendix B, B-1 to B-20); Analyzing Best Buy s Financial Statements: 23, 51, 85, 113, 144, 175, 197, 225, 265, 293, 335, 363, 395, 441, 475, 505, 529, 559, 583, 607, 631, 665, 697, 716 Performance Expectation ACC I Interpret and evaluate financial statements to make sound business decisions. 175, 363 (Analyzing Best Buy s Financial Statements), B-2 to B-8 (Appendix B, B-1 to B-20); Analyzing Best Buy s Financial Statements: 23, 51, 85, 113, 144, 175, 197, 225, 265, 293, 335, 363, 395, 441, 475, 505, 529, 559, 583, 607, 631, 665, 697, 716 ACC I Interpret and evaluate industry trends and other relevant data to make sound business decisions. 363 (Analyzing Best Buy s Financial Statements), B-2 to B-8 (Appendix B, B-1 to B- 20); Analyzing Best Buy s Financial Statements: 23, 51, 85, 113, 144, 175, 197, 225, 265, 293, 335, 363, 395, 441, 475, 505, 529, 559, 583, 607, 631, 665, 697, 716 ACC I 6 Communication ACC I 6.1 Content Standard: Students investigate and learn about the various career opportunities available in the accounting and CPA professions and discover how accounting relates to all career fields. Performance Expectation ACC I Discuss the employment opportunities and job responsibilities in business, industry, public practice, government, education, and not-forprofit professions. ACC I Discuss the state and national educational and licensing requirements for careers in the business and finance professions. ACC I 6.2 Content Standard: Students read, interpret, and report financial information. 43, 84, 137, 151, 191, 218, 388, 404, 431, 447, , 84, 137, 151, 191, 218, 388, 404, 431, 447, , 218 A-1 to A-6 (Appendix A, B1 to B-20 (Appendix B, Best Buy s fiscal; 2007) IN11_4524_GilbertsonCentury21AccountingGeneralJournalApproach9E 2012.doc Page 6 of 15
7 CORRELATION TO INDIANA S BUSINESS, MARKETING & INFORMATION TECHNOLOGY, ACCOUNTING I, HIGH SCHOOL Performance Expectation ACC I Read and interpret financial statements. Defined, 6, , , , 506, 628, 636; 363 (Analyzing Best Buy s Financial Statements), B-2 to B-8 (Appendix B, B-1 to B-20); Analyzing Best Buy s Financial Statements: 23, 51, 85, 113, 144, 175, 197, 225, 265, 293, 335, 363, 395, 441, 475, 505, 529, 559, 583, 607, 631, 665, 697, 716 ACC I Write summaries of financial decisions. Applied Communication: 631, 665, 696; Reporting Financial Information Microsoft Office: 633 ACC I Present summaries for decisions. Applied Communication: 631, 665, 696; Reporting Financial Information Microsoft Office: 633 ACC I Use appropriate industry terminology. Terms Review 9, 13, 17, 31, 37, 62, 78, 95, 99, 109, 123, 128, 133, 138, 155, 161, 186, 597, 602, 621, 627, 653, 679, 685, 690, 709, G1 to G-5 (Glossary), I-1 to I-15 (Index) Indiana Academic Standards Integrated into Accounting I English/Language Arts Standard 1 READING: Word Recognition, Fluency, and Vocabulary Development Understand technical vocabulary in subject area reading. Terms Review 9, 13, 17, 31, 37, 62, 78, 95, 99, 109, 123, 128, 133, 138, 155, 161, 186, 597, 602, 621, 627, 653, 679, 685, 690, 709, G1 to G-5 (Glossary), I-1 to I-15 (Index); 2-718, F1-F16 (Appendix F) Standard 2 READING: Comprehension Analyze the structure and format of various informational documents and explain how authors use the features to achieve their purposes Extend ideas presented in primary or secondary sources through original analysis, evaluation, and elaboration Verify and clarify facts presented in several types of expository texts by using a variety of consumer, workplace, and public documents. Applied Communication: 631, 665, 696; Reporting Financial Information Microsoft Office: 633; Scans Workplace Competency: 292; Internet Activity: 5, 27, 55, 89, 117, 151, 179, 201, 233, 269, 297, 339, 367, 403, 445, 479, 513, 533, 563, 587, 615, 635, 673, 701 Scans Workplace Competency, Reading: 292 Scans Workplace Competency, Reading: 292 IN11_4524_GilbertsonCentury21AccountingGeneralJournalApproach9E 2012.doc Page 7 of 15
8 CORRELATION TO INDIANA S BUSINESS, MARKETING & INFORMATION TECHNOLOGY, ACCOUNTING I, HIGH SCHOOL Verify and clarify facts presented in several types of expository texts by using a variety of consumer, workplace, public, and historical documents. Standard 4 WRITING: Process Discuss ideas for writing with classmates, teachers, and other writers and develop drafts alone and collaboratively Use a computer to design and publish documents by using advanced publishing software and graphic programs. Scans Workplace Competency, Reading: , F2, F5, F6, F8, F9, F15, F16 (Appendix F) Applied Communication: 22, 50, 84, 113, 143, 175, 197, 224, 264, 292, 334, 363, 395, 440, 475, 504, 528, 558, 581, 607, 631, 665, 696, 716; Scans Workplace competency: 85; Reporting Financial Information Microsoft Office: 633, Appendix F Discuss ideas for writing with classmates, teachers, and other writers. Applied Communication: 22, 50, 84, 113, 143, 175, 197, 224, 264, 292, 334, 363, 395, 440, 475, 504, 528, 558, 581, 607, 631, 665, 696, 716; Scans Workplace competency: 85; Reporting Financial Information Microsoft Office: Structure ideas and arguments in a sustained and persuasive way and support them with precise and relevant examples Develop presentations by using clear research questions and creative and critical research strategies, such as field studies, oral histories, interviews, experiments, and Internet sources. Applied Communication: 22 (create a resume), 50 (create a business plan), 175 (interview summary), 264 (persuasive for a return), 334 (letter requesting a refund on a return for poor workmanship), 363 (memo on new system and reasons), 395 (memo on company policy), 440 (first-notice letter), 558, 607 Workplace Competency: Use a computer to integrate databases, pictures and graphics, and spreadsheets into word-processed documents Review, evaluate, and revise writing for meaning, clarity, achievement of purpose, and mechanics Engage in conversations with peers and the teacher to plan writing, to evaluate how well writing achieves its purposes, and to explain personal reaction to the task Develop presentations by using clear research questions and creative and critical research strategies, such as field studies, oral histories, interviews, experiments, and Internet sources. Microsoft Office Excel: 53, 115 (spreadsheet basics), 199, 227, 337, 365, 477, 507; Applied Communication: 292 (create table); Graphing Workshop: 23, 144, 197, 363, 475, 529, 582, 607, 665, 716, appendix F Applied Communication: 22, 50, 84, 113, 143, 175, 197, 224, 264, 292, 334, 363, 395, 440, 475, 504, 528, 558, 581, 607, 631, 665, 696, 716 Applied Communication: 22, 50, 84, 113, 143, 175, 197, 224, 264, 292, 334, 363, 395, 440, 475, 504, 528, 558, 581, 607, 631, 665, 696, 716, Appendix F Workplace Competency: 85, Appendix F IN11_4524_GilbertsonCentury21AccountingGeneralJournalApproach9E 2012.doc Page 8 of 15
9 CORRELATION TO INDIANA S BUSINESS, MARKETING & INFORMATION TECHNOLOGY, ACCOUNTING I, HIGH SCHOOL Use technology for all aspects of creating, revising, editing, and publishing. Applied Communication: 22, 50, 84, 113, 143, 175, 197, 224, 264, 292, 334, 363, 395, 440, 475, 504, 528, 558, 581, 607, 631, 665, 696, 716; Microsoft Office Excel: 53, 115 (spreadsheet basics), 199, 227, 337, 365, 477, 507; Applied Communication: 292 (create table), Appendix F Standard 5 WRITING: Applications Write persuasive compositions that: organize ideas and appeals in a sustained and effective fashion with the strongest emotional appeal first and the least powerful one last. Applied Communication: 22 (create a resume), 50 (create a business plan), 175 (interview summary), 264 (persuasive for a return), 334 (letter requesting a refund on a return for poor workmanship), 363 (memo on new system and reasons), 395 (memo on company policy), 440 (first-notice letter), 558, 607 use specific rhetorical (communication) devices to support assertions, such as appealing to logic through reasoning; appealing to emotion or ethical belief; or relating a personal anecdote, case study, or analogy. clarify and defend positions with precise and relevant evidence, including facts, expert opinions, quotations, expressions of commonly accepted beliefs, and logical reasoning. Applied Communication: 22 (create a resume), 50 (create a business plan), 175 (interview summary), 264 (persuasive for a return), 334 (letter requesting a refund on a return for poor workmanship), 363 (memo on new system and reasons), 395 (memo on company policy), 440 (first-notice letter), 558, 607 Applied Communication: 22 (create a resume), 50 (create a business plan), 175 (interview summary), 264 (persuasive for a return), 334 (letter requesting a refund on a return for poor workmanship), 363 (memo on new system and reasons), 395 (memo on company policy), 440 (first-notice letter), 558, 607 address readers concerns, counterclaims, biases, and expectations. Applied Communication: 22 (create a resume), 50 (create a business plan), 175 (interview summary), 264 (persuasive for a return), 334 (letter requesting a refund on a return for poor workmanship), 363 (memo on new system and reasons), 395 (memo on company policy), 440 (first-notice letter), 558, Use varied and expanded vocabulary, appropriate for specific forms and topics. Terms Review 9, 13, 17, 31, 37, 62, 78, 95, 99, 109, 123, 128, 133, 138, 155, 161, 186, 597, 602, 621, 627, 653, 679, 685, 690, 709, G1 to G-5 (Glossary), I-1 to I-15 (Index); 2-718, Appendix F Write for different purposes and audiences, adjusting tone, style, and voice as appropriate. Applied Communication: 22 (create a resume), 50 (create a business plan), 175 (interview summary), 264 (persuasive for a return), 334 (letter requesting a refund on a return for poor workmanship), 363 (memo on new system and reasons), 395 (memo on company policy), 440 (first-notice letter), 558, 607, F-14, (Appendix F) IN11_4524_GilbertsonCentury21AccountingGeneralJournalApproach9E 2012.doc Page 9 of 15
10 CORRELATION TO INDIANA S BUSINESS, MARKETING & INFORMATION TECHNOLOGY, ACCOUNTING I, HIGH SCHOOL Use varied and extended vocabulary, appropriate for specific forms and topics. Terms Review 9, 13, 17, 31, 37, 62, 78, 95, 99, 109, 123, 128, 133, 138, 155, 161, 186, 597, 602, 621, 627, 653, 679, 685, 690, 709, G1 to G-5 (Glossary), I-1 to I-15 (Index); 2-718, Appendix F Use precise technical or scientific language when appropriate for topic and audience. Terms Review 9, 13, 17, 31, 37, 62, 78, 95, 99, 109, 123, 128, 133, 138, 155, 161, 186, 597, 602, 621, 627, 653, 679, 685, 690, 709, G1 to G-5 (Glossary), I-1 to I-15 (Index); 2-718, Appendix F Use varied and extended vocabulary, appropriate for specific forms and topics. Terms Review 9, 13, 17, 31, 37, 62, 78, 95, 99, 109, 123, 128, 133, 138, 155, 161, 186, 597, 602, 621, 627, 653, 679, 685, 690, 709, G1 to G-5 (Glossary), I-1 to I-15 (Index); 2-718, Appendix F Use precise technical or scientific language when appropriate for topic and audience. Terms Review 9, 13, 17, 31, 37, 62, 78, 95, 99, 109, 123, 128, 133, 138, 155, 161, 186, 597, 602, 621, 627, 653, 679, 685, 690, 709, G1 to G-5 (Glossary), I-1 to I-15 (Index); 2-718, Appendix F Standard 6 WRITING: English Language Conventions Produce legible work that shows accurate spelling and correct use of the conventions of punctuation and capitalization Demonstrate control of grammar, diction, paragraph and sentence structure, and an understanding of English usage Produce writing that shows accurate spelling and correct punctuation and capitalization Demonstrate control of grammar, diction, paragraph and sentence structure, and an understanding of English usage Produce writing that shows accurate spelling and correct punctuation and capitalization. Scans Workplace Competency, Writing: 85, Appendix F Scans Workplace Competency, Writing: 85 Scans Workplace Competency, Writing: 85 Scans Workplace Competency, Writing: 85 Scans Workplace Competency, Writing: 85 IN11_4524_GilbertsonCentury21AccountingGeneralJournalApproach9E 2012.doc Page 10 of 15
11 CORRELATION TO INDIANA S BUSINESS, MARKETING & INFORMATION TECHNOLOGY, ACCOUNTING I, HIGH SCHOOL Standard 7 LISTENING AND SPEAKING: Skills, Strategies, and Applications Summarize a speaker s purpose and point of view and ask questions concerning the speaker s content, delivery, and attitude toward the subject Use props, visual aids, graphs, and electronic media to enhance the appeal and accuracy of presentations Make judgments about the ideas under discussion and support those judgments with convincing evidence Deliver expository (informational) presentations that: provide evidence in support of a thesis and related claims, including information on all relevant perspectives. convey information and ideas from primary and secondary sources accurately and coherently. make distinctions between the relative value and significance of specific data, facts, and ideas. include visual aids by employing appropriate technology to organize and display information on charts, maps, and graphs. F-13 (Appendix F) Microsoft Office Excel: 53, 115 (spreadsheet basics), 199, 227, 337, 365, 477, 507; Applied Communication: 292 (create table); Graphing Workshop: 23, 144, 197, 363, 475, 529, 582, 607, 665, 716, Appendix F Workplace Competency: 85, Appendix F Workplace Competency: 85, Appendix F Workplace Competency: 85 Workplace Competency: 85; Graphing Workshop: 23, 144, 197, 363, 475, 529, 582, 607, 665, 716 Workplace Competency: 85; Graphing Workshop: 23, 144, 197, 363, 475, 529, 582, 607, 665, 716, Appendix F IN11_4524_GilbertsonCentury21AccountingGeneralJournalApproach9E 2012.doc Page 11 of 15
12 CORRELATION TO INDIANA S BUSINESS, MARKETING & INFORMATION TECHNOLOGY, ACCOUNTING I, HIGH SCHOOL anticipate and address the listeners potential misunderstandings, biases, and expectations. Workplace Competency: 85 use technical terms and notations accurately. Terms Review 9, 13, 17, 31, 37, 62, 78, 95, 99, 109, 123, 128, 133, 138, 155, 161, 186, 597, 602, 621, 627, 653, 679, 685, 690, 709, G1 to G-5 (Glossary), I-1 to I-15 (Index); 2-718, Appendix F Deliver descriptive presentations that: establish a clear point of view on the subject of the presentation. Workplace Competency: 85, F-14 (Appendix F) establish the relationship with the subject of the presentation (whether the presentation is made as an uninvolved observer or by someone who is personally involved). use effective, factual descriptions of appearance, concrete images, shifting perspectives, and sensory details Summarize a speaker s purpose and point of view and ask questions to draw interpretations of the speaker s content and attitude toward the subject Use effective and interesting language, including informal expressions for effect, Standard English for clarity, and technical language for specificity Summarize a speaker s purpose and point of view and ask questions to draw interpretations of the speaker s content and attitude toward the subject. Workplace Competency: 85, F-14 (Appendix F) Workplace Competency: 85; Graphing Workshop: 23, 144, 197, 363, 475, 529, 582, 607, 665, 716, F-14 (Appendix F F-13 #2 (Appendix F) Workplace Competency: 85, Appendix F Applied Communication: 175 (interview questions), 581 (interview) IN11_4524_GilbertsonCentury21AccountingGeneralJournalApproach9E 2012.doc Page 12 of 15
13 CORRELATION TO INDIANA S BUSINESS, MARKETING & INFORMATION TECHNOLOGY, ACCOUNTING I, HIGH SCHOOL Use effective and interesting language, including informal expressions for effect, Standard English for clarity, and technical language for specificity. Workplace Competency: 85, Appendix F Algebra I A1.2 Linear Equations and Inequalities A1.2.6 Solve word problems that involve linear equations, formulas, and inequalities. 85 (Calculating percentages), 459, 531, 583,589, , 459 (P-E Ratio), 531, 583, , 652, B-3 (ratio), C-1 to C-6 (Using a Calculator, Computer Keypad, and Ten- Key), F-1 (Appendix F, Rule of 72) A1.7 Algebraic Fractions A1.7.1 Simplify algebraic ratios. 459, 531, 583, 652 A1.9 Mathematical Reasoning and Problem Solving Proving: 73, 75-76, 160,250, 252, 274, 283, 305, 313, Graphing Workshop: 23, 144, 197, 363, 475, 529, 582, 607, 665, 716 A1.9.1 Use a variety of problem solving strategies, such as drawing a diagram, making a chart, guess-and-check, solving a simpler problem, writing an equation, and working backwards. Algebra II A2.1 Relations and Functions A2.1.8 Interpret given situations as functions in graphs, formulas, and words. Proving: 73, 75-76, 160,250, 252, 274, 283, 305, 313, Graphing Workshop: 23, 144, 197, 363, 475, 529, 582, 607, 665, 716, Appendix F Formulas: 85 (Calculating percentages), 459, 531, 583,589, , 459 (P-E Ratio), 531, 583, , 652, B-3 (ratio), C-1 to C-6 (Using a Calculator, Computer Keypad, and Ten-Key); Graphing Workshop: 23, 144, 197, 363, 475, 529, 582, 607, 665, 716 A2.6 Algebraic Fractions A2.6.2 Add, subtract, multiply, divide, and simplify algebraic fractions. 85 (Calculating percentages), 459, 531, 583,589, , 459 (P-E Ratio), 531, 583, , 652, B-3 (ratio), C-1 to C-6 (Using a Calculator, Computer Keypad, and Ten- Key) A2.6.4 Solve equations involving algebraic fractions. 459, 531, 583, 652; Graphing Workshop: 23, 144, 197, 363, 475, 529, 582, 607, 665, 716 A2.6.5 Solve word problems involving fractional equations. Defined, 8-9, 10-13, 14-17, 28, 459 A2.10 Mathematical Reasoning and Problem Solving A Use a variety of problem-solving strategies, such as drawing a diagram, guessand check, solving a simpler problem, writing an equation, and working backwards. Proving: 73, 75-76, 160,250, 252, 274, 283, 305, 313, Graphing Workshop: 23, 144, 197, 363, 475, 529, 582, 607, 665, 716 IN11_4524_GilbertsonCentury21AccountingGeneralJournalApproach9E 2012.doc Page 13 of 15
14 CORRELATION TO INDIANA S BUSINESS, MARKETING & INFORMATION TECHNOLOGY, ACCOUNTING I, HIGH SCHOOL Pre-Calculus PC.1 Relations and Functions PC.1.3 Model and solve word problems using functions and equations. 459, 531, 583, 652 PC.9 Mathematical Reasoning and Problem Solving Proving: 73, 75-76, 160,250, 252, 274, 283, 305, 313, Graphing Workshop: 23, 144, 197, 363, 475, 529, 582, 607, 665, 716 PC.9.1 Use a variety of problem-solving strategies, such as drawing a diagram, guessand check, solving a simpler problem, examining simpler problems, and working backwards. Proving: 73, 75-76, 160,250, 252, 274, 283, 305, 313, Graphing Workshop: 23, 144, 197, 363, 475, 529, 582, 607, 665, 716 PC.9.2 Decide whether a solution is reasonable in the context of the original situation. 73, 75-76, 160, 250, 252, 274, 283, 305, 313 Economics E.2 Supply and Demand E.2.6 Explain the function of profit in a market economy as an incentive for Applied Communication: 50; 164, 191; F8 (Appendix F, Risk) entrepreneurs to accept the risks of business failure. E.2.10 Demonstrate how government wage and price controls, such as rent controls F11 (Appendix F, Supply and demand) and minimum wage laws, create shortages and surpluses. E.2.12 Illustrate how investment in factories, machinery, new technology, and the Financial Literacy: 30; (financial statements) health, education, and training of people increases productivity and raises future standards of living. E.3 Market Structures E.3.1 Compare and contrast the following forms of business organization: sole Sole Proprietorship: 2-229; Partnership: ; Corporation: , proprietorship, partnership, and corporation. E.3.2 Identify the three basic ways that firms finance operations (retained earnings, Retained earnings: 405, 462, 657; stock: 234, 461; borrowing: 588 stock issues, and borrowing), and explain the advantages and disadvantages of each. E.3.6 Demonstrate how firms determine price and output through marginal analysis. 236 E.4 The Role of Government E.4.1 Explain the basic functions of government in a market economy. 8, 349, 384, 564 (Sarbanes-Oxley Act of 2002, SOX), 564 (Spotlight, SBA), 587 E.4.3 Describe major revenue and expenditure categories and their respective proportions of local, state, and federal budgets. 14, 536; Matching expenses with revenue, 157, 158, 159, 182, 202, 206, 390, 419, 420, 423, 481, 487, 488, 489, 494, 515, 538, 551, 570, 571, 616, 622 E.4.4 Explore the ways that tax revenue is used in the community. Financial Literacy 369 IN11_4524_GilbertsonCentury21AccountingGeneralJournalApproach9E 2012.doc Page 14 of 15
15 CORRELATION TO INDIANA S BUSINESS, MARKETING & INFORMATION TECHNOLOGY, ACCOUNTING I, HIGH SCHOOL E.4.5 Identify taxes paid by students. 342, 343, 346, 357, 359; not specifically directed at students all employees and independent contractors E.6 Money and the Role of Financial Institutions , ; (Application Problem 20-1 to 20-4, Mastery Problem 20-5, Challenge Problem 20-6), (Accounting Software, Notes Payable and Receivable) E.6.5 Compare and contrast credit, savings, and investment services available to the consumer from financial institutions. Owner Investment or Equity in the business: 10, 32, 60; Financial Literacy: 135, 281, 313, 369, 420, 575, F-13 (Appendix F, Savings) IN11_4524_GilbertsonCentury21AccountingGeneralJournalApproach9E 2012.doc Page 15 of 15
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