Real-life accounting and auditing problems are often complex and messy, requiring the synthesis of technical knowledge in addition to the application of generic skills. To help students acquire the necessary skills to deal with these problems effectively, educators have called for the use of case-based methods. Cases based on real situations (such…

By using the approach suggested in this article, students should understand the procedure as well as the need for closing the ledger as a part of income determination and accounting control. (CT)

Techniques to enable accounting teachers to present the accounting worksheet are given, with examples of worksheet columns for income statement, balance sheet, revenue and expense, owner's equity, trial balance, and adjustments. The techniques also show the student the reasons (why) for and the mechanics (how) of the worksheet. (MF)

This accounting task simulation is designed for use in office occupations programs at the secondary level. The primary purpose is to give the student the opportunity to become familiar with the tasks and duties that may be performed by accounting personnel in a real work situation. The employer's manual provides general information for the student…

This document is a guide to aid teachers in incorporating the use of calculators in the high school Accounting Curriculum. The guide contains four learning modules. Each module consists of an introductory explanation, student performance objectives, content of the module, and teaching suggestions for using calculators in each application of course…

This document is a guide to aid teachers in incorporating the use of calculators in the high school Accounting II curriculum. The guide contains 16 learning modules. Each module consists of an introductory explanation, student performance objectives, content of the module, and teaching suggestions for using calculators in each application of…

This document presents summaries of instructional strategies which are uniquely suited to develop student competencies through utilization of the business community. The instructional strategies are divided into ten areas: (1) all business education areas, (2) bookkeeping/accounting, (3) shorthand, (4) typewriting, (5) secretarial practice/office…

This teaching guide consists of guidelines for conducting two secondary-level introductory accounting courses. Intended for vocational business education students, the courses are designed to introduce financial principles and practices important to personal and business life, to promote development of clerical and bookkeeping skills sufficient…

The VisiCalc program is visual calculation on a computer making use of an electronic worksheet that is beneficial to the business user in dealing with numerous accounting and clerical procedures. The Lotus 1-2-3 program begins with VisiCalc and improves upon it by adding graphics and a database as well as more efficient ways to manipulate and…

Developed during a project designed to provide a continuous, competency-based line of vocational training in business and office education programs at the secondary and postsecondary levels, this package consists of an instructor's guide and learning modules for use in Accounting I and II. Various aspects of implementing and articulating secondary…

This document outlines the curriculum of Louisiana's accounting technology associate degree program, which is a 6-term (77-credit hour) competency-based program designed to prepare students for employment as accounting technicians providing technical administrative support to professional accountants and other financial management personnel.…

Developed through a modified DACUM (Developing a Curriculum) process involving business, industry, labor, and community agency representatives in Ohio, this document is a comprehensive and verified employer competency profile for accounting occupations. The list contains units (with and without subunits), competencies, and competency builders that…

Ideas and activities are provided for teaching computer skills and applications in business classes. Divided into sections on general applications, accounting applications, and word processing, this guide is designed as a supplement for the teacher when exposing students to the uses of computers in these areas. Most of the activities require the…

Curriculum materials are provided for courses to be taught in business labs, including typing I, advanced and production typing, office procedures (clerical and secretarial), recordkeeping, accounting I and II, consumer math, and business law. Introductory materials include suggestions for setting up labs and a listing of required and suggested…

Designed to enrich and strengthen the students' interest and knowledge of business and the Future Business Leaders of America (FBLA), this curriculum guide provides business instructors with teaching strategies and student learning activities to complement and supplement the existing instructional program. The guide consists of six sections:…