PN-G ISD Curriculum Mapping Accounting I

1st 6 Weeks / 2nd 6 Weeks / 3rd 6 Weeks

Content

/ Overview of accounting as a career; overview of accounting for a service business organized as a sole proprietorship; in-depth discussion of ethics, integrity, professionalism in the workplace, and the importance of legality of one’s actions in the accounting profession; overview of general journal approach to accounting; analyzing transactions into debit and credit parts; posting from a general journal to a general ledger; overview of Automated Accounting 7.0 and entering a Chart of Accounts into AA 7.0
(Chapters 1-6) / Overview of work sheet for a service business; overview of financial statements for a proprietorship; recording adjusting and closing entries for a service business; Automated Accounting 7.0; journalizing purchases and cash payments using special journals
(Chapters 7-12) / Overview of subsidiary ledgers; compare/contrast general ledger to subsidiary ledgers; overview of preparing payroll records and calculating payroll, taxes, and payroll reports; preparing work sheets for a merchandising business; overview of financial statements for partnerships; recording adjusting entries and closing entries for partnerships; and Automated Accounting 7.0 covering the end-of-fiscal period work for a partnership.
(Chapters 13-18)

Skills

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  1. Define key accounting terms/ vocabulary in Chapters 1-6
  2. Know advantages and disadvantages of owning a sole proprietorship
  3. Know effect of debits and credits on company’s financial position
  4. Know how to journalize transactions
  5. Know how to post transactions from general journal to general ledger
TEKS:
(c)(1)(A)(B)(C), (c)(1)(F), (c)(5)(A)(B)(C),
(c)(6)(A)(B), (c)(7)(A)(B)(C)(D)(E)(F)(G) /
  1. Define key accounting terms/ vocabulary in Chapters 7-12
  2. Know how to prepare a work sheet for a service business
  3. Know how to prepare the financial statements for a proprietorship
  4. Know how to record adjusting and closing entries for a service business
  5. Know how to journalize purchases and cash payments using four special journals
TEKS:
(c)(1)(I)(J)(K), (c)(2)(A)(B)(C)(D)(E)(F),
(c)(7)(A)(B)(C)(D)(E)(F)(G) /
  1. Define key accounting terms/ vocabulary in Chapters 13-18
  2. Know how to post to general ledgers and subsidiary ledgers
  3. Know how to prepare payroll records and how to calculate payroll taxes and reports
  4. Know how to prepare a work sheet for a merchandising business
  5. Know how to prepare financial statements for a partnership
  6. Utilize Automated Accounting 7.0 software to prepare end-of-fiscal-period work for a partnership
TEKS:
(c)(3)(A)(B)(C)(D)(E)(F)(G)(H)(I)(J)(K)
(c)(7)(A)(B)(C)(D)(E)(F)(G)

Assessments

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  1. Typed/printed questions for Chapters 1-6—graded
  2. Written completion of working papers together as class with teacher providing guidance—not graded but serves as an assessment tool
  3. Written completion of mastery problems in Chapters 1-6—not graded but serves as an assessment tool
  4. Written completion of Study Guides for Chapters 1-6—graded
  5. Written completion of Chapters 1-6 Challenge problems—graded
  6. Written test over individual Chapters 1-6—graded
  7. Oral questioning by teacher
/
  1. Typed/printed questions for Chapters 7-12—graded
  2. Written completion of working papers together as class with teacher providing guidance—not graded but serves as an assessment tool
  3. Written completion of mastery problems in Chapters 7-12—not graded but serves as an assessment tool
  4. Written completion of Study Guides for Chapters 7-12—graded
  5. Written completion of Chapters 7-12 Challenge problems—graded
  6. Written Test over individual Chapters 7-12—graded
  7. Oral questioning by teacher
/
  1. Typed/printed questions for Chapters 13-18—graded
  2. Written completion of working papers together as class with teacher providing guidance—not graded but serves as an assessment tool
  3. Written completion of master problems in Chapters 7-12—not graded but serves as an assessment tool
  4. Written completion of Study Guides for Chapters 13-18—graded
  5. Written completion of Chapters 13-18 Challenge problems—graded
  6. Written Test over individual Chapters 13-18—graded
  7. Oral questioning by teacher