Accounting – Bookkeeping Cluster

PREPARATION  LEVEL  COURSES

 B300 Accounting I

Course length: 1 year

Course credit: 1.0

Grade level: 11, 12

Accounting I is a skill level course that is of value to all students pursuing a strong background in business, marketing, and management.  This course includes planned learning experiences that develop initial and basic skills used in systematically computing, classifying, recording, verifying and maintaining numerical data involved in financial and product control records including the paying and receiving of money.  Instruction includes information on keeping financial records, summarizing them for convenient interpretation, and analyzing them to provide assistance to management for decision making.  Accounting computer applications should be integrated throughout the course where applicable.  In addition to stressing basic fundamentals and terminology of accounting, instruction should provide initial understanding of the preparation of budgets and financial reports, operation of related business machines and equipment, and career opportunities in the accounting field.  Processing employee benefits may also be included.  Practice sets with business papers may be used to emphasize actual business records management.

B400 Accounting II

Course length: 1 year

Course credit: 1.0

Grade level: 11, 12

This course builds upon the foundation established in Accounting I.  This course is planned to develop a deeper knowledge of the principles of accounting with more emphasis placed on financial statements and their interpretation.  Simulated business conditions will be provided through the use of practice sets.  Accounting computer applications will be integrated throughout the course where applicable.  Skills are developed in the entry, retrieval, and statistical analysis of business data using computers.  The second semester of Accounting II continues with a study of previously learned principles as they apply to more complicated types of business organizations.  The students will become familiar with such specialized fields as cost accounting, payroll accounting, and others.  Students will do a specialized accounting computer application.  Simulated business conditions will be provided through the use of practice sets.

B310 Information Processing I

Course length: 1 year

Course credit: 1.0

Grade level: 11, 12

Information Processing I is a skill-level course that includes the concepts and terminology related to the people, equipment, and procedures of information processing as well as skill development in the use of information processing equipment.  Students will operate computer equipment to prepare memos, letters, reports, and forms.  Students will create rough drafts, correct copy, process incoming and outgoing telephone calls and mail, and transmit and receive messages electronically.  Students will create, input, and update databases and spreadsheets.  Students will create data directories; copy, rename, move, and delete files, and perform backup procedures.  In addition, students will prepare files to merge, as well as create mailing labels and envelopes from merge files.  Students will learn to locate and retrieve information from hard copy and electronic sources, and prepare masters for a presentations using presentation software.  Students will apply proper grammar, punctuation, spelling and proofreading practices.  Accuracy will be emphasized.  Workplace skills as well as communication skills (thinking, listening, composing, revising, editing, and speaking< xml="true" ns="urn:schemas-microsoft-com:office:smarttags" prefix="st1" namespace="">) will be taught and integrated throughout this course.

 B401 Cooperative Office Education

Course length: 1 year

Course credit: variable

Grade level: 11, 12

Cooperative Office Education is a capstone course designed to assist students in the development of effective business skills and attitudes through practical, advanced instruction in school and on the job through cooperative education.  Approximately half the school day is spent taking classes at school and the other half in on-the-job training supervised by the designated training sponsor and coordinated by the teacher-coordinator.  The related class at school is planned to develop skills and attitudes that are applied on the job.  A training plan is developed jointly by the teacher-coordinator, training sponsor and student that identifies training to be provided.  Training in the related class at school focuses upon the student's career and technical education, with additional assignments based upon areas where on-the-job performance indicates a need.  Related instruction also includes workplace skills such as seeking and applying for employment, communicating on the job, maintaining professionalism, workplace ethics, etc.

Current generation equipment is utilized in this course to develop information management competencies required for employment in this cluster of careers.  Instruction involves the use of simulations and computer-assisted instruction, as well as specific application software for database management, accounting, word processing, business graphics and communications between information processing systems.

Z401  Interrelated Cooperative Occupations 

Course length: 1 year

Course credit: variable

Grade level: 11, 12

Interrelated Cooperative Education is designed for junior and/or senior students interested in pursuing careers in vocational occupations.  Students are released from school for their paid cooperative education work experience and participate in 200 minutes per week of related classroom instruction.  Classroom instruction focuses on providing students with job survival skills and career exploration skills related to the job and improving student’s abilities to interact positively with others.  For skills related to the job, refer to the skill development course outlines and the task list of the desired occupational program.

A qualified vocational cooperative coordinator is responsible for supervision.  Written training agreements and individual student training plans are developed and agreed upon by the employer, student and coordinator.  Occupational task lists form the basis for training plans.  The coordinator, student and employer assume compliance with federal, state and local laws and regulations.

The course content includes the following broad areas of emphasis: further career education opportunities, planning for the future, job-seeking skills, personal development, human relationships, legal protection and responsibilities, economics and the job, organization and job termination.  In addition, classroom instruction includes technical skills as identified on occupational task lists.