VoCATS Course Blueprints

Transcription

1 VoCATS Blueprints Business and Infmation Technology Education Special thanks to the following educats who reviewed and approved this blueprint f technical content and appropriateness f the industry: Amanda Barnes Glenn Bass Charles B. Aycock High School Southern Nash High School 6312 Computerized Accounting II Tonya Faison Goldsbo High School Public Schools of Nth Carolina State Board of Education Department of Public Instruction Curriculum and School Refm Services Division of Instructional Services Raleigh, Nth Carolina Summer 2004 Selina Riley Betty Slade Kim Smith Elaine Webb Teresa Williams Richlands High School Nthside High School Eastern Wayne High School Southern Vance High School St. Stephens High School This blueprint has been reviewed by business and industry representatives f technical content and appropriateness f the industry. Contact dseehn@dpi.state.nc.us f me infmation.

2 5/22/97 VoCATS Blueprint A course blueprint is a document laying out the framewk of the curriculum f a given course. Shown on the blueprint are the units of instruction, the ce competencies in each unit, and the specific objectives f each competency. The blueprint illustrates the recommended sequence of units and competencies and the cognitive and perfmance weight of the objective within the course. The blueprint should be used by teachers to plan the course of wk f the year, prepare daily lesson plans, construct instructionally valid interim assessments. Statewide assessments are aligned directly with the course blueprint. F additional infmation about this blueprint, contact program area staff. F additional infmation about VoCATS, contact program area staff VoCATS, Career-Technical Education, Division of Instructional Services, Nth Carolina Department of Public Instruction, 6358 Mail Service Center, Raleigh, Nth Carolina , 919/ , rwelfare@dpi.state.nc.us. No Heading Comp# Unit Titles/Competency and Objective Statements Hrs Interpretation of Columns on VoCATS Blueprints Column infmation Comp=Competency number (two digits); Obj.=Objective number (unique course identifier plus competency number and two-digit objective number). Statements of unit titles, competencies per unit, and specific objectives per competency. Each competency statement specific objective begins with an action verb and makes a complete sentence when combined with the stem The learner will be able to... (The stem appears once in Column 2.) Outcome behavi in each competency/objective statement is denoted by the verb plus its object. Space f teachers to calculate time to be spent on each objective based on the course blueprint, their individual school schedule, and analysis of students' previous knowledge on the topic. 4&5 Cognitive Perfmance Shows the relative imptance of each objective, competency, and unit. is broken down into two components: cognitive and perfmance. Add the cognitive and perfmance weights shown f an objective in columns 4 and 5 to determine its total course weight. weight is used to help determine the percentage of total class time that is spent on each objective. The breakdown in columns 4 and 5 indicates the relative amount of class time that should be devoted to cognitive and perfmance activities as part of the instruction and assessment of each objective. Objectives with perfmance weight should include perfmance activities as part of instruction and/ assessment Supp Classification of outcome behavi in competency and objective statements. (C=Cognitive; P=Perfmance) Shows links to other academic areas. skills codes: A=Arts; E=English Language Arts; CD=Career Development; CS=Infmation/Computer Skills; H=Healthful Living; M=Math; SC=Science; SS=Social Studies. Designation of the competencies and objectives as Supplemental. Competencies and objectives designated "" must be included in the Annual Planning Calendar and are assessed on the statewide assessments.. Career-Technical Education conducts all activities and procedures without regard to race, col, creed, national igin, gender, disability. The responsibility to adhere to safety standards and best professional practices is the duty of the practitioners, teachers, students, and/ others who apply the contents of this document.

3 BUSINESS AND INFORMATION TECHNOLOGY EDUCATION COURSE BLUEPRINT f 6312 COMPUTERIZED ACCOUNTING II (Recommended hours of instruction: ) Comp# Cognitive Perfmance % Total A. REVIEW THE ACCOUNTING CYCLE 3 7 C3P CS M CX001. Journalize and post business transactions in journals and ledgers and 3 7 C3P CS M prepare appropriate financial statements using manual and electronic CX01.01 Journalize and post business transactions. 1 4 C3P CS M CX01.02 Prepare end-of-fiscal period financial statements from a wksheet. 1 2 C3P CS M CX01.03 Journalize and post adjusting and closing entries. 1 1 C3P CS M B. PAYROLL AND BANKING PROCEDURES 7 8 C3P CS M CX002. Journalize and post transactions relating to basic banking activities 3 2 C3P CS M using manual and electronic CX02.01 Journalize and post transactions resulting from reconciliation of a bank 1 1 C3P CS M statement. CX02.02 Establish and maintain a petty cash fund and recd related journal entries. 1 1 C3P CS M CX02.03 Convert an amount of feign currency into the equivalent US dollar value and explain the impact of changes in feign exchange rates. 1 C3P CS M CX003. Perfm activities used in a payroll system using manual and electronic 4 6 C3P CS M CX03.01 Compute wages using different methods (hourly, salary, and commission), 2 3 C3P CS M complete a payroll register, and prepare an employee earnings recd. CX03.02 Journalize and post transactions relating to payroll. 1 1 C3P CS M CX03.03 Complete appropriate fms relating to payroll (W2, W3, W4, 941, 940, 1040) 1 2 C3P CS M Summer Computerized Accounting II Page 1

4 Comp# C. ACCOUNTING FOR DIFFERENT TYPES OF OWNERSHIP 8 20 C3P CS M CX004. Apply accounting concepts, practices, and procedures f a 3 9 C3P CS M departmentalized merchandising business ganized as a partnership using manual and electronic CX04.01 Journalize and post departmental purchases, purchases returns and allowances, and cash payments. CX04.02 Journalize and post departmental sales, sales returns and allowances, and cash receipts. CX04.03 Prepare interim and end-of-fiscal period wk f a departmentalized business. CX005. CX05.01 Apply accounting concepts, practices, and procedures f a cpation using manual and electronic Review concepts and procedures f the fmation and operation of a cpation and journalize related transactions C3P CS M 2 2 C3P CS M CX05.02 Journalize and post capital stock, treasury stock, and bonds payable transactions. CX05.03 Compute and journalize dividends and equity f a cpation. CX05.04 Perfm end-of-fiscal period closing activities: adjusting and closing entries, financial statements, and analysis of financial data. D. ACCOUNTING ADJUSTMENTS AND INVENTORY CONTROL SYSTEMS 7 18 C3P CS M CX006. Apply accounting concepts, practices, and procedures f accounting 5 14 C3P CS M adjustments using manual and electronic CX06.01 Compute and journalize depreciation (using straight-line, declining balance, sum-of-the-years, units of production) and gains and losses on disposal of plant assets. CX06.02 Define natural resources and intangible assets and account f their 1 1 C2 E acquisition, amtization/depletion, and disposal. CX06.03 Compute and journalize property taxes. 1 C3P CS M CX06.04 Compute and journalize transactions f uncollectible accounts. CX06.05 Compute and journalize transactions relating to notes receivable and notes 1 2 C3P CS M payable. CX06.06 Journalize adjustments f prepaid expenses, unearned revenue, accrued expenses and revenues, closing, and reversing entries. CX06.07 Compute and analyze accounts receivable and merchandise inventy turnover rates. 1 C3P CS M CX007. Apply accounting concepts, practices, and procedures f inventy 2 4 C3P CS M Summer Computerized Accounting II Page 2

5 Comp# CX07.01 CX07.02 control systems using manual and electronic Compute the cost of merchandise inventy using the FIFO and LIFO Compute the cost of merchandise inventy using the weighted average, gross profit, and retail 1 2 C3P CS M 1 2 C3P CS M E. COST ACCOUNTING 4 6 C3P CS M CX008. Apply accounting concepts, practices, and procedures related to cost 4 6 C3P CS M accounting using manual and electronic CX08.01 Journalize cost accounting transactions and prepare financial statements f a 2 3 C3P CS M merchandising business. CX08.02 Complete cost recds, job der costing and process der costing, journalize cost transactions, and prepare financial statements f a manufacturing business. 2 3 C3P CS M F. BUDGETING SYSTEMS/MANAGEMENT DECISIONS 4 4 C3P CS M CX009 Apply accounting concepts, practices, and procedures related to 4 4 C3P CS M budgeting using manual and electronic CX09.01 Explain and compare the behavi of fixed, variable, and mixed costs. 1 C3 CS CX09.02 Create cash budgets f revenue and expenditures. 1 C3P CS M CX09.03 Calculate the contribution margin and prepare a contribution income 1 1 C3P CS M statement. CX09.04 Compute the break-even point in sales volume and sales units. 1 1 C3P CS M CX09.05 Determine the effect of changes in net income from volume changes, cost changes, and unit price changes. 1 1 C3P CS M G. EMPLOYABILITY SKILLS 3 1 C3P CS M CX010. Demonstrate necessary skills and techniques to be used in seeking 3 1 C3P CS M employment in the field of accounting using manual and electronic CX10.01 Research accounting positions and sources of infmation useful in securing 1 C3P CS/CD an accounting position. CX10.02 Exhibit appropriate interviewing skills, prepare an updated résumé, and 1 C3P CD exhibit effective leadership skills necessary f cooperative and productive wk relations. CX10.03 Define ethics and exhibit ethical decision-making. 1 C1 CD CX10.04 Demonstrate proper use of an automated accounting system using electronic spreadsheets. 1 C3P CS M Summer Computerized Accounting II Page 3