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,…

The author describes a sequence of units that provides for competency in payroll procedures. The units could be the basis for a four to six week minicourse and are adaptable, so that the student, upon completion, will be able to apply his learning to any payroll procedures system. (Author/AJ)

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 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…

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…

The Connecticut Business and Office Education (BOE) curriculum was revised in light of critical issues in BOE. The issues were studied prior to revision, and the following recommendations were made: (1) requiring a minimum of one semester of electronic keyboarding and word processing; (2) placing equal emphasis on management, logical thinking…

This prospectus for a bookkeeping course is one of a series of business education position papers/curriculum guides developed for high schools in Connecticut to demonstrate that business courses can be used as part of an integrated academic and vocational curriculum. The guide is organized into the following six sections: (1) business department…

The first component of this three-part package is a student manual designed to be used independently in secondary health occupations programs or on-the-job training programs for administrative medical assistants. The manual contains six units that cover the following topics: introduction to administrative medical assisting, communication skills,…

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…

This curriculum guide was developed to help administrators develop a competency-based postsecondary curriculum to prepare students for employment in business and office occupations. The content is in five sections. The first one introduces the concepts and techniques of competency-based education and includes some sample forms, such as student…

This model instructional unit was developed to aid business teachers in Louisiana to prepare students in grades 10-12 for business and office employment, further educational experiences, and responsible consumer activity. It provides guidance on model performance objectives, current technology content, sources, and supplemental materials.…