The Sarbanes-Oxley Act (SOX) revolutionized the accounting and audit industry. The use of preventative and process controls to evaluate the continuous audit process done via an SAP ERP ECC 6.0 system is key to compliance with SOX and managing costs. This paper can be used in a variety of ways to discuss issues associated with auditing and testing…

Trade or business expenses are deductible if they are ordinary and necessary with respect to the trade or business in which they were incurred. Treasury Regulations bring education expenses into this purview but only if they maintain or improve skills already acquired or allow a taxpayer to maintain his current position. Related travel expenses in…

On the first day of Principles of Accounting classes, students learn the fundamental accounting equation from which all financial accounting practice emerge. The accounting equation is the criterion by which companies are valued and by which company performance is measured. This activity simplifies assets, liabilities, and owners' equity to the…

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…

The New Youth Entrepreneur curriculum is a series of 12 youth-oriented educational modules containing instructional materials, learning activities, and checkup exercises designed to teach students key elements of entrepreneurship. This document is the ninth module, and introduces students to recordkeeping and bookkeeping strategies essential for…

A supplement to a previous volume (CE 009 649), this document contains handouts, case problems, schedules, and seminar information keyed to specific units of instruction. The contents by year and unit areas are as follow: year I, unit 1--time management (two-page handout concerning four problems to avoid; year I, unit 2--warranty register (a…

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…

Designed to combine a family of related jobs in the accounting field into a realistic learning atmosphere, this simulation revolves around a fictitious company that distributes pet supplies. The simulation has been kept flexible and open-ended to allow for its incorporation into any clerical, bookkeeping, or accounting instructional program.…

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…

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…

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…

This guide gives information on the skills and knowledge that students should acquire in a secondary-level business education program. Section 1 introduces the competency-based curriculum and discusses curriculum delivery systems, the role of the teacher in curriculum development, and options for program development. Goals, competencies, and…

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…

Divided into three units, this curriculum guide on entrepreneur education covers nineteen individual areas of instruction and can be conducted in a series of nine workshops. (The development, field testing, and evaluation of the curriculum are reported separately as CE 015 581.) Unit I covers the following areas of instruction: planning,…

This task-simulation learning module on introduction to business for secondary and postsecondary teachers and students, the second in a series of eleven task and in-basket simulations, was designed to provide individualized instruction in office occupations courses, such as introductory business and typewriting. (Each of the modules in the set is…