Accounting 1
Semester 1, ½ Practical Arts Credit
Grade Level: 10, 11, 12
Prerequisite Courses: none
Course Description: Accounting is the language of business that opens the door to success in every company and organization. With job titles like “Managing Partner,” “Chief Financial Officer” and “Controller,” certified public accountants (CPAs) are outgoing, creative and analytical. They’re male and female and come from every ethnic and cultural background.
Banish the notion that CPAs are just here to count the money. Today’s CPAs have responsibilities that encompass far more than payroll and taxes. CPAs are financial planners, helping their companies and clients chart their course for the future. They’re the chief executive officers and chief financial officers for Fortune 500 companies. CPAs also run the show for movie studios and track down criminals for the FBI. CPAs are taking care of business in every industry and there’s no sign of a slowdown.
Accounting 1 covers the personal uses of accounting, the role ethics play in business and preparation for entry into the business field or into any advanced business education. Accounting provides an understanding of the principles of the accounting cycle ranging from the analyses and recording of business transactions to the preparation and interpretation of financial statements and supporting
data. The course will expose and provide opportunities to use a variety of common accounting forms, includingcomputerized accounting. Students will work through the opening and closing of books that are related to a small individual service business and a corporation set up as merchandising business.
Accounting 2
Semester 1, ½ Practical Arts Credit
Grade Level: 10, 11, 12
Prerequisite Courses: Accounting 1
Course Description: Accounting 2 is a continuation of principles of Accounting 1. The course introduces the types of business forms and records used by a merchandising business set up as a
corporation. Automated accounting skills will continue to be developed through the use of the computer. Students will develop an overall picture of the total process of business systems.
Accounting 3
Semester 1, ½ Practical Arts Credit
Grade Level: 10, 11, 12
Prerequisite Courses: Accounting 1 & 11
Course Description: Accounting 3 is a continuation of Accounting 2 and designed to meet the need of students who wish entry-level positions after high school as well as other phases of business
administration such as marketing, management, or finance. This course expands into more specific types of accounting and emphasizes the completion of a set of books for a sole proprietorship and a corporation. Students will use the computer for payroll, general ledger, accounts receivable and accounts payable. Intermediate accounting is designed to broaden and improve knowledge of business
inventory control, payroll, tax records, departmentalized accounting, and the
voucher system. Students will develop a better understanding of the accounting career ladder and how it relates to their individual goals.
Accounting 4
Semester 1, ½ Practical Arts Credit
Grade Level: 10, 11, 12
Prerequisite Courses: Accounting 1, II, & III
Course Description: This course is designed for students who wish to further develop and improve their accounting skills for college prep and to provide interested students who wish to continue
a good foundation for more advanced accounting. This course includes identifying accounting concepts and practices related to promissory notes, unearned revenue, accrued expenses, and accrued revenue. Organizing a corporation, acquiring additional capital, paying dividends,
and financial analysis for a corporation are also studied.
Semester 1, ½ Practical Arts Credit
Grade Level: 10, 11, 12
Prerequisite Courses: none
Course Description: Accounting is the language of business that opens the door to success in every company and organization. With job titles like “Managing Partner,” “Chief Financial Officer” and “Controller,” certified public accountants (CPAs) are outgoing, creative and analytical. They’re male and female and come from every ethnic and cultural background.
Banish the notion that CPAs are just here to count the money. Today’s CPAs have responsibilities that encompass far more than payroll and taxes. CPAs are financial planners, helping their companies and clients chart their course for the future. They’re the chief executive officers and chief financial officers for Fortune 500 companies. CPAs also run the show for movie studios and track down criminals for the FBI. CPAs are taking care of business in every industry and there’s no sign of a slowdown.
Accounting 1 covers the personal uses of accounting, the role ethics play in business and preparation for entry into the business field or into any advanced business education. Accounting provides an understanding of the principles of the accounting cycle ranging from the analyses and recording of business transactions to the preparation and interpretation of financial statements and supporting
data. The course will expose and provide opportunities to use a variety of common accounting forms, includingcomputerized accounting. Students will work through the opening and closing of books that are related to a small individual service business and a corporation set up as merchandising business.
Accounting 2
Semester 1, ½ Practical Arts Credit
Grade Level: 10, 11, 12
Prerequisite Courses: Accounting 1
Course Description: Accounting 2 is a continuation of principles of Accounting 1. The course introduces the types of business forms and records used by a merchandising business set up as a
corporation. Automated accounting skills will continue to be developed through the use of the computer. Students will develop an overall picture of the total process of business systems.
Accounting 3
Semester 1, ½ Practical Arts Credit
Grade Level: 10, 11, 12
Prerequisite Courses: Accounting 1 & 11
Course Description: Accounting 3 is a continuation of Accounting 2 and designed to meet the need of students who wish entry-level positions after high school as well as other phases of business
administration such as marketing, management, or finance. This course expands into more specific types of accounting and emphasizes the completion of a set of books for a sole proprietorship and a corporation. Students will use the computer for payroll, general ledger, accounts receivable and accounts payable. Intermediate accounting is designed to broaden and improve knowledge of business
inventory control, payroll, tax records, departmentalized accounting, and the
voucher system. Students will develop a better understanding of the accounting career ladder and how it relates to their individual goals.
Accounting 4
Semester 1, ½ Practical Arts Credit
Grade Level: 10, 11, 12
Prerequisite Courses: Accounting 1, II, & III
Course Description: This course is designed for students who wish to further develop and improve their accounting skills for college prep and to provide interested students who wish to continue
a good foundation for more advanced accounting. This course includes identifying accounting concepts and practices related to promissory notes, unearned revenue, accrued expenses, and accrued revenue. Organizing a corporation, acquiring additional capital, paying dividends,
and financial analysis for a corporation are also studied.