Content/Essential Vocabulary Computerized Accounting Terminology. Assessments/Activities Resources Essential Questions. ds

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1 Teacher: Desha Nelson Year: Grade Level or Course: Accounting (*EOC) Accounting Curriculum Map Big Ideas: How do accountants keep track of books for businesses? Month Aug Content/Essential Computerized Accounting Terminology Service and Merchandising business Three major forms of organizations Accounting Careers Accounting Concepts (Used throughout the Year) Professional ethics Skills Students will define accounting and computerized accounting terminology Students will examine merchandising and service businesses. Students will examine the primary differences between the 3 major forms of organizations (proprietorship, partnership, and corporation) Students will research different careers in accounting, professional accounting careers, and student organizations. Students will identify and keep record of accounting concepts Students will identify professional work ethics Standar ds Assessments/Activities Resources Essential Overview of chapters textbook Accounting concepts quizlet Student career research OOH Workbook Quizlet Internet Occupational Outlook Handbook website FBLA recruitment video How do service and merchandising businesses differ? What are the major types of businesses? What are the major accounting concepts I will use to account for a

2 Big Ideas: How can I make sure that assets always equals liabilities and owners equity? September Basic Accounting Cycle- Service Business Students will define Basic Accounting Cycle- Service Business terminology Overview of chapters Explain the accounting equation Explain steps in preparing chart of accounts Students will be able to identify and understand the components of the accounting equation a chart of accounts Working problems, and Internet, Ipad How can I make sure that assets always equal liabilities and owner s equity? How can the accounting equation be used to analyze transactions of a business Explain steps in analyzing transactions Students will explain and understand steps in analyzing transactions Ipad: picture of expenses Explain steps in journalizing transactions Students will journalize for a service business

3 Big ideas: How can I make sure trial balance debit and credits will equal? October Basic Accounting What are the steps Cycle- Service Overview of chapters in journalizing for Business the basic Steps to posting to Students will explain steps 2.6 Internet, Ipad accounting cycle? the general ledger in posting to general ledger November December Preparing a Worksheet Prepare financial statements Adjusting and closing entries for service business Students will Prepare a Worksheet based on information from the general ledger a balance sheet and income statement based on information from a worksheet Students will journalize adjusting and closing entries Graphic organizers steps to preparing a worksheet Adjusting entries Christmas tree and ornaments Financial statement charts How do I use financial statements to make decision that will affect the productivity and efficiency of my What do accountants used to make business decisions and to understand the financial condition of a Post-closing trial balance a post-closing trial balance based on adjusting and closing entries Ipad: review flashcards Semester Test How will adjusting and closing entries affect the general journal and ledger?

4 Big ideas: How do accountants contribute to the whole organization in regards to finances and other functions? January Cash control and banking procedures ATM Bank reconciliation Bank statement Endorsements Dishonored check EFT Petty cash checks and learn basic banking concepts deposit slips and post to the GL Overview of chapters Internet, Ipad How do I organize my checkbook and reconcile my checkbook? Checking accounts Deposit slips Endorsements Bank reconciliation Terms related to banking the 3 different types of endorsements a bank reconciliation and record bank fees Endorsement practice Check practice Petty cash systems Students will learn about ETF, ATM s, etc Students will set up a petty cash fund and replenish at the end of the month

5 Big ideas: How do accountants contribute to the whole organization in regards to finances and other functions? February- May Overview of chapters New Cycle (merchandising business) Sales and cash receipts Posting to general and subsidiary ledgers Schedule of accounts payable and accounts recievable Students will post from their journals to the general and subsidiary ledgers for cash, accounts receivable, and accounts payable. Students will post transactions and prove general and subsidiary ledger accounts (A/R, and A/P) financial statements for a merchandising business and incorporate (computer and analyze) component percentages. Students will explain steps in journalizing adjusting and closing entries for a merchandising business (Ended ) Financial statement worksheets End of course practice and review -Worksheets -Quizlet -Online games * integration Jeopardy game Internet, How do I use financial statements to make decision that will effect the productivity and efficiency of my How are supplies and purchases that will be resold accounted for in a merchandising a post closing trial balance

6 Big ideas: How do accountants contribute to the whole organization in regards to finances and other functions? May students will define Preparing Payroll Records accounting terms related to payroll records Students will identify accounting practices related to payroll records Students will complete payroll time cards for employees. Students will calculate payroll taxes Students will complete register and an employee earnings record Students will complete payroll checks Overview of chapters Create payroll registers and worksheets for employees in Excel Students will also calculate hours worked using a worksheet Journals End of Course Tests Internet, How will taxes effect my payroll and how much does the business have to pay for taxes and unemployment insurance? Payroll accounting, taxes, and reports Students will analyze payroll transactions and record a payroll Students will record employer payroll taxes. selected payroll tax reports Students will pay and record withholding and payroll taxes

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