This curriculum guide provides the student with an understanding of the various methods of handling, paying, and recording payroll and sales taxes; fixed assets and their disposal; depreciation; losses due to bad debts; various types of notes; and accrued interest and expenses. Also listed are the 27 performance objectives, a course outline,…

This publication is a curriculum guide for postsecondary office occupations education programs in Louisiana. The guide details courses to be taken in order for a student to major in the accounting, secretarial, or typist-clerk curriculum areas. Each of these three curriculum areas contains minimum requirements, exit points, hourly schedules, and…

This Quinmester course provides students with an understanding of the financial activities of partnerships, division of income or loss, fiscal period reports, and Federal income tax. Also contained in the document are a list of the performance objectives, a course content outline, the evaluative instruments used, and suggested resources for…

Bookkeeping/accounting teachers must familiarize students with the concepts necessary for success in a small business; students should be aware of the various accounting services available to the small businessman and how to use them, and understand basic accounting terminology and systems and financial statements. Implementation suggestions are…

This guide proposes a model for a comprehensive curriculum for secondary business education with a number of program options. A list of the complete course offerings indicates the courses required or recommended for all students choosing business as an area of study. A listing of prerequisite courses follows. The purpose and student populations…

The course aims to help students develop an understanding of the organization of corporations, corporate stock and bond transactions, fiscal reports, income tax returns, and dividends. Students also analyze financial statements and complete a corporation practice set. An outline of course content includes: (1) equipment and supplies, (2)…

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 curriculum guide is one of nine such guides developed for an Alberta high school business education program. Its content covers the main subject area or strand of accounting. Subject to the constraints outlined in the guide, the modules are to be formatted into three- or four-credit courses within each strand. Introductory materials include a…

This booklet presents in eight sections competencies, content areas, learning activities, and resources intended to serve as examples of strategies for incorporating free enterprise education in the office occupations education curriculum. Section 1 includes the rationale for studying free enterprise and describes the format and procedures of this…

This document contains vocational education program courses standards (curriculum frameworks and student performance standards) for exploratory courses, practical arts courses, and job preparatory programs in business education offered at the secondary or postsecondary level as a part of Florida's comprehensive vocational education program.…

A model high school accounting cluster program was planned, developed, implemented, and evaluated in the Beaverton, Oregon, school district. The curriculum was developed with the help of representatives from the accounting occupations in the Portland metropolitan area. Through management interviews, identification of on-the job requirements, and…

The Cranston Secondary School Curriculum Guide (9-12) for Business Education is intended to serve as a resource for teachers, students, department chairman, guidance personnel, curriculum planners, and others involved in present or future curriculum planning. At least one broadly stated major objective is provided for each section, encompassing…

This project was conducted to implement a word processing unit of study within the office practice classes at Pottstown (Pennsylvania) Senior High School, using microcomputers. An additional purpose was to provide access to microcomputer accounting applications in the office practice classes. During the project, the following activities were…

Course descriptions are provided for 22 courses in the area of business education. Each description contains the following information: purpose, course objectives, outline of course content, list of optional topics, recommended types of evaluation, prerequisites, areas of interest, and curriculum sequence (grade level at which it should be…