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Scope and Sequence 2009-2010 TEXARKANA INDEPENDENT SCHOOL DISTRICT I = Introduced P = Practiced M= Mastered Grading Period 120.62 Accounting II (One-Half to Three Credits). Comprehensive or Work Based, High School (c.1) (A) (B) (C) (c.2) (A) (B) (C) (D) (E) (F) (G) (H) (I) (J) The student analyzes forms of business organizations. The student is expected to: identify the characteristics of business organizations, for example, proprietorship, partnership, corporation, limited liability corporation, limited liability partnership, and non-profit organizations compare the advantages and disadvantages of the types of business organizations apply related accounting procedures to the different types of business organizations The student applies the basic accounting concepts to perform advanced accounting procedures. The student is expected to: apply related accounting procedures to the different types of business organizations apply related accounting procedures to the formation, dissolution, and liquidation of businesses apply related accounting procedures to the division of profits and losses apply related accounting procedures to the organization of capital stock apply related accounting procedures to determine taxes, dividends, and retained earnings apply related accounting procedures to the purchase and sale of bonds apply related accounting procedures to budgeting and control apply related accounting procedures to financial reporting differentiate between the basics of a cash-basis accounting system and an accrued-basis accounting system calculate the cost of inventory on hand using 1 2 3 4 5 6 (K) (L) (M) (N) (c.3) (A) (B) (C) (D) (E) (c.4) (A) (B) (C) (c.5) (A) (B) (C) (D) appropriate inventory calculation methods compile data and prepare local, state, and federal tax reports implement cost accounting procedures for manufacturing accounting record transactions using a voucher system design a budgetary control system The student applies accounting knowledge when making business decisions. The student is expected to: determine management costs control determine cost-volume-profit relationships make pricing decisions that utilize cost data follow and analyze the fluctuation of specific stocks follow and interpret a selected financial market The student identifies and researches career opportunities in accounting. The student is expected to: identify the responsibilities for various accounting positions by interviewing or shadowing accountants research career paths in private and public accounting determine the requirements for accounting licensure examinations The student employs productivity skills as they apply to accounting. The student is expected to: develop time management skills in setting priorities and locating information about methods and materials needed to complete a task solve accounting problems by using spreadsheet and/or specialized accounting software make decisions using appropriate accounting concepts demonstrate the concepts of integrity and confidentiality as they relate to the accounting profession