Standards - Career & Technical Education

Incorporate safety procedures in handling, operating, and maintaining tools and machinery; handling materials; utilizing personal protective equipment; maintaining a safe work area; and handling hazardous materials and forces.

Demonstrate effective workplace and employability skills, including communication, awareness of diversity, positive work ethic, problem-solving, time management, and teamwork.

Explore the range of careers available in the field and investigate their educational requirements, and demonstrate job-seeking skills including resume-writing and interviewing.

Advocate and practice safe, legal, responsible, and ethical use of information and technology tools specific to the industry pathway.

Participate in a Career and Technical Student Organization (CTSO) to increase knowledge and skills and to enhance leadership and teamwork.

Discuss and demonstrate ways to value diversity.

Explain the nature and scope of accounting theory.

Gather, evaluate, and share information about technology and information privacy issues regarding accounting.

Explain the purposes of accounting and identify who uses accounting data.

Apply basic accounting equation elements (assets, liability, and owner’s equity) to accounting transactions.

Use T-accounts to illustrate effects of debits and credits on transaction accounts.

Identify account balances (debit or credit) for transaction accounts.

Compare and contrast the accounting cycle for a merchandising operation and a service business.

Apply each step of the accounting cycle to prepare appropriate reports for service and merchandising business transactions, using both manual and electronic methods.

Apply the accounting equation in completing journal entries and financial reports for a given business.

Analyze data provided in various accounting financial statements and describe the relationship between the information presented on each statement.

Research and share information on the impact of technology on operating procedures, accounting methods, financial statements, and ratios.

Create charts and graphs to analyze the financial condition of a given business, using technology.

Apply generally-accepted accounting principles (GAAP) to identify current and long-term assets and their impact on financial statements.

Use source documents, including sales invoices, receipts, cash register tapes, records of purchases, and cash payments, to post journal entries related to sales and cash receipts, purchases, and cash transactions.

Research and select internal company accounting control procedures to avoid fraud, prevent unethical behaviors and unauthorized access to data software systems, and ensure the safeguarding of assets and compliance with industry regulations.

Demonstrate payroll procedures used to calculate, record, and distribute payroll earnings and related tax liabilities.

Use hourly rate, overtime, salary, commission, and salary plus commission to calculate gross earnings.

Prepare a payroll register and record payroll journal entries.

Demonstrate correct procedures for completing federal, state, and local income tax forms.

Apply problem-solving and critical thinking skills to resolve workplace conflict and promote a positive atmosphere for communication, leadership, and teamwork.

Research educational requirements, workplace skills, and certifications required to pursue a specialized accounting career.

Describe the accountant’s role in business and society.

Explain current issues and trends that affect the accounting profession.

Incorporate safety procedures in handling, operating, and maintaining tools and machinery; handling materials; utilizing personal protective equipment; maintaining a safe work area; and handling hazardous materials and forces.

Demonstrate effective workplace and employability skills, including communication, awareness of diversity, positive work ethic, problem-solving, time management, and teamwork.

Explore the range of careers available in the field and investigate their educational requirements, and demonstrate job-seeking skills including resume-writing and interviewing.

Advocate and practice safe, legal, responsible, and ethical use of information and technology tools specific to the industry pathway.

Participate in a Career and Technical Student Organization (CTSO) to increase knowledge and skills and to enhance leadership and teamwork.

Discuss and demonstrate ways to value diversity.