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Transcript
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