Unit Title:

Suggested Length:

Computerized Payroll Accounting

2 months

Standard & Benchmarks:

Computerized Accounting 6.1, 6.2, and 6.3

Content:

Students will learn to identify the components and procedures of a computerized payroll system, perform system start-up procedures, add, change, and delete employees from the payroll, enter and correct payroll transactions, generate payroll and employer’s payroll taxes journal entries, enter, correct, and find journal entries, display payroll reports, and access the on-screen calculator and use Help information.

Suggested Student Performance/Product:

Students will complete the payroll simulation that accompanies the textbook. 

Suggested Resources:

Textbook, Internet, and Guest Speakers

Pre-AP Extensions:

Unit Title:

Suggested Length:

Setting up a Company

2 days

Standard & Benchmarks:

Computerized Accounting 6.2

Content:

Students will learn to setup a new company, create a chart of accounts, and enter beginning account balances.

Suggested Student Performance/Product:

Students will complete the simulation that accompanies the textbook.

Suggested Resources:

Textbook, Internet, and Guest Speakers

Pre-AP Extensions:

Unit Title:

Suggested Length:

Transactions for a Cash Business

2 weeks

Standard & Benchmarks:

Computerized Accounting 1.1, 6.1, and 6.2

Content:

Students will learn about creating new accounts and entering beginning balances for a simple cash business, recording transactions in the general journal, editing selected transactions in the general journal, and printing the general journal and financial statements.

Suggested Student Performance/Product:

Students will complete the simulation that accompanies the textbook.

Suggested Resources:

Textbook, Internet, and Guest Speakers

Pre-AP Extensions:

Unit Title:

Suggested Length:

Accounts Receivable and Sales for a Service Business

2 weeks

Standard & Benchmarks:

Computerized Accounting 1.1, 6.1, and 6.2

Content:

Students will learn to create subsidiary ledger accounts for customers and enter the beginning balances, process accounts receivable and sales transactions, create action items and event logs, and adjust the accounts receivable for uncollectible accounts and print reports.

Suggested Student Performance/Product:

Students will complete the simulation that accompanies the textbook.

Suggested Resources:

Textbook, Internet, and Guest Speakers

Pre-AP Extensions:

Unit Title:

Suggested Length:

Accounts Payable and Purchases for a Service Business

2 weeks

Standard & Benchmarks:

Computerized Accounting 1.1, 6.1, and 6.2

Content:

Students will learn to create subsidiary ledger accounts for vendors and enter the beginning balances, process accounts payable and purchase transactions, and create action items and event logs for vendor accounts and print accounts payable reports.

Suggested Student Performance/Product:

Students will complete the simulation that accompanies the textbook. 

Suggested Resources:

Textbook, Internet, and Guest Speakers

Pre-AP Extensions:

Unit Title:

Suggested Length:

Cash Payments and Cash Receipts

2 weeks

Standard & Benchmarks:

Computerized Accounting 4.1 and 4.2

Content:

Students will learn to process cash payments, cash receipts, and prepare a reconciliation of the checking account.

Suggested Student Performance/Product:

Students will complete the simulation that accompanies the textbook.

Suggested Resources:

Textbook, Internet, and Guest Speakers

Pre-AP Extensions:

Unit Title:

Suggested Length:

Preparing the Financial Statements

2 weeks

Standard & Benchmarks:

Computerized Accounting 1.1, 1.2, 1.3, 2.2, 5.1, 5.2, and 6.1

Content:

Students will learn to journalize the adjusting entries, prepare and print the financial statements, and change the accounting period.

Suggested Student Performance/Product:

Students will complete the simulation that accompanies the textbook.

Suggested Resources:

Textbook, Internet, and Guest Speakers

Pre-AP Extensions:

Unit Title:

Suggested Length:

Purchases of Inventory in a Merchandise Business

2 weeks

Standard & Benchmarks:

Computerized Accounting 4.1, 6.1, and 6.2

Content:

Students will learn to understand the two basic inventory systems, understand the most common inventory costing methods and create the inventory account, establish subsidiary ledger accounts for inventory items, establish records for sales representatives, and process inventory transactions.

Suggested Student Performance/Product:

Students will complete the simulation that accompanies the textbook.

Suggested Resources:

Textbook, Internet, and Guest Speakers

Pre-AP Extensions:

Unit Title:

Suggested Length:

Sales of Inventory in a Merchandise Business

2 weeks

Standard & Benchmarks:

Computerized Accounting 4.1, 6.1, and 6.2

Content:

Students will learn to understand inventory sales concepts, create sales tax accounts and codes, process sales transactions and create invoices, create sales orders and invoices from quotations, record finance charges on overdue customer balances, and print inventory and sales reports.

Suggested Student Performance/Product:

Students will complete the simulation that accompanies the textbook.

Suggested Resources:

Textbook, Internet, and Guest Speakers

Pre-AP Extensions:

Unit Title:

Suggested Length:

Job Costing

2 weeks

Standard & Benchmarks:

Computerized Accounting 5.1 and 5.2

Content:

Students will learn to understand the general concept of job costing, setup a project for job costing, create phase codes and cost codes, enter estimated revenue and expenses, use the job costing system to record purchases, payroll, and sales, and create and print job cost reports.

Suggested Student Performance/Product:

Students will complete the simulation that accompanies the textbook.

Suggested Resources:

Textbook, Internet, and Guest Speakers

Pre-AP Extensions:

Unit Title:

Suggested Length:

Fixed Assets

2 weeks

Standard & Benchmarks:

Computerized Accounting 6.1 and 6.2

Content:

Students will learn to understand fixed assets and depreciation, create subsidiary ledger records for individual fixed assets, calculate and record the depreciation of fixed assets, make entries to record the disposal of fixed assets, and prepare reports showing fixed assets and depreciation.

Suggested Student Performance/Product:

Students will complete the simulation that accompanies the textbook.

Suggested Resources:

Textbook, Internet, and Guest Speakers

Pre-AP Extensions:

Unit Title:

Suggested Length:

Partnerships and Corporations

2 weeks

Standard & Benchmarks:

Computerized Accounting 1.2, 6.1, and 6.2

Content:

Students will learn to understand partnerships and corporations, create partnership accounts, enter partnership transactions, close the fiscal year, create corporate accounts, enter corporate transactions, and print partnership and corporate reports.

Suggested Student Performance/Product:

Students will complete the simulation that accompanies the textbook. 

Suggested Resources:

Textbook, Internet, and Guest Speakers

Pre-AP Extensions:

Unit Title:

Suggested Length:

Leadership and Careers in Accounting

1 month

Standard & Benchmarks:

Computerized Accounting 2.1, 3.1, 3.2, and 4.3

Content:

Students will learn about the business student organization and leadership opportunities available.  They will also research jobs in accounting in the USA and other countries.  Students will prepare to apply for a job in the accounting industry by creating a resume, portfolio, and plan of study.

Suggested Student Performance/Product:

Students will compile a resume, portfolio, and plan of study that will allow them to apply for a job in the accounting industry that they have researched.

Suggested Resources:

Textbook, Internet, and Guest Speakers

Pre-AP Extensions: