To prepare students for entry level jobs or additional education in the business industry.
Benchmark 1
Apply Accounting Concepts
Indicator 1
The student will define terminology relating to accounting concepts.
Indicator 2
The student will explain the purpose of the accounting system.
Indicator 3
The student will classify items as assets, liabilities, or capital.
Indicator 4
The student will apply generally accepted accounting principles and concepts.
Indicator 5
The student will explain the double-entry system of accounting.
Indicator 6
The student will apply the accounting equation.
Indicator 7
The student will apply debit and credit rules when analyzing business transactions.
Indicator 8
The student will classify accounts.
Indicator 9
The student will define the three forms of ownership.
Indicator 10
The student will compare the accounting implications of different types of business ownership.
Indicator 11
The student will describe and use source documents.
Indicator 12
The student will demonstrate competence in the structure and sequence of the accounting cycle using an electronic system.
Benchmark 2
Complete the Accounting Cycle Process
Indicator 1
The student will define terminology relating to the accounting process cycle.
Indicator 2
The student will analyze transactions relating to the purchase of merchandise and record into special journals.
Indicator 3
The student will analyze transactions relating to sale of merchandise and record into special journals.
Indicator 4
The student will use spreadsheets and/or software to complete the accounting cycle.
Indicator 5
The student will prepare and utilize a chart of accounts.
Indicator 6
The student will journalize and post entries related to uncollectible accounts(e.g., writing off accounts, reinstating accounts).
Indicator 7
The student will post transactions to general ledgers.
Indicator 8
The student will post transactions to subsidiary ledgers.
Indicator 9
The student will prepare subsidiary schedules.
Indicator 10
The student will prove cash.
Indicator 11
The student will complete a plant asset record.
Indicator 12
The student will prepare a worksheet.
Indicator 13
The student will prepare and analyze an income statement for a service business.
Indicator 14
The student will prepare an income statement for a merchandising business.
Indicator 15
The student will prepare a balance sheet for a sole proprietorship.
Indicator 16
The student will prepare a balance sheet for a partnership.
Indicator 17
The student will prepare a schedule of accounts receivable.
Indicator 18
The student will prepare a schedule of accounts payable.
Indicator 19
The student will prepare a statement of owners'' equity.
Indicator 20
The student will prepare a state for distribution of net income.
Indicator 21
The student will journalize and post adjusting entries (e.g., supplies, insurance, merchandise inventory, federal income tax).
Indicator 22
The student will journalize and post closing entries.
Indicator 23
The student will prepare a post-closing trial balance.
Benchmark 3
Maintain Cash Control
Indicator 1
The student will define terminology relating to cash control.
Indicator 2
The student will identify cash control procedures (e.g., signature cards, deposit slips, internal/external controls, check clearing).
Indicator 3
The student will write checks.
Indicator 4
The student will maintain a check register or stubs.
Indicator 5
The student will endorse checks.
Indicator 6
The student will reconcile a bank statement.
Indicator 7
The student will journalize and post to establish and replenish petty cash.
Indicator 8
The student will journalize and post entries related to banking activities.
Benchmark 4
Complete Payroll Procedures
Indicator 1
The student will define terminology relating to payroll.
Indicator 2
The student will calculate time cards.
Indicator 3
The student will calculate gross earnings (e.g., hourly rate, piece rate, salary/commission).
Indicator 4
The student will calculate net earnings (e.g., FICA, federal withholding, insurance).
Indicator 5
The student will prepare and maintain payroll records.
Indicator 6
The student will prepare payroll checks.
Indicator 7
The student will calculate employer''s payroll taxes (e.g., social security, federal and state unemployment, Medicare).
Indicator 8
The student will prepare federal, state, and local payroll reports.
Indicator 9
The student will journalize and post entries related to payroll.
Benchmark 5
Prepare Data in Spreadsheets (Excel)
Indicator 1
The student will identify basic concepts: column, row, cell, sheet, and workbook.
Indicator 2
The student will enter data (labels; values).
Indicator 3
The student will create a worksheet.
Indicator 4
The student will save a workbook.
Indicator 5
The student will open a workbook.
Indicator 6
The student will print a workbook.
Indicator 7
The student will close a workbook and exit Excel.
Indicator 8
The student will select cells.
Indicator 9
The student will apply character formatting with the formatting toolbar and menu.
Indicator 10
The student will move through a worksheet.
Indicator 11
The student will preview a worksheet.
Indicator 12
The student will change column width and row height.
Indicator 13
The student will format data in cells.
Indicator 14
The student will format cells.
The student will correct data in a cell.
Indicator 16
The student will erase contents of a cell.
Benchmark 6
Career Development Skills - Listening Skills
Indicator 1
The student will follow oral instructions:
a. Listen for and identify key words
b. Listen for words that identify a procedure
c. Listen for steps or actions to be performed
d. Listen for clues regarding the order or sequence in which a task is performed.
Benchmark 7
Career Development Skills - Human Relation Skills
Indicator 1
The student will demonstrate characteristics of a positive self concept.
Indicator 2
The student will demonstrate interpersonal skills:
a. Tact and diplomacy
b. Respect for others
c. Respect for diversity
d. Recognition of others'' strengths
e. Positive assertiveness
f. Positive attitude
Benchmark 8
Career Development - Decision Making / Problem Solving
Indicator 1
The student will apply the steps in the decision making process.
Indicator 2
The student will utilize problem solving skills:
a. Identify the problem for resolution
b. Define critical issues
c. Analyze causes of a problem
d. Utilize research and assessment skills
e. Examine results of a problem
f. Offer solutions to a problem
g. Select a solution to a problem
h. Implement an action plan
Benchmark 9
Career Development - Teamwork
Indicator 1
The student will participate in team tasks:
a. Receive and give information
b. Process information
c. Plan for action
d. Complete team task on time
Indicator 2
The student will build group consensus:
a. Reconcile disputes and disagreements
b. Respond positively to ideas and suggestions
c. Express agreement or neutrality
d. Demonstrate conflict resolution skills
e. Express disagreement diplomatically
Benchmark 10
Career Development - Resource Management
Indicator 1
The student will explain the purpose and use of the following:
a. Promissory note and bank draft
b. Purchase requisition and invoice
c. Inventory card
d. Petty cash voucher
e. Receipt and payroll register
f. Employee''s withholding exemption form
g. Payroll check
Benchmark 11
Career Development - Time Management
Indicator 1
The student will identify influences on use of time.
Indicator 2
The student will set priorities or the order in which several tasks will be
accomplished.
Indicator 3
The student will identify and eliminate "time traps".
Indicator 4
The student will identify and control personal "time wasters".
Indicator 5
The student will develop strategies to overcome procrastination and meet deadlines.
Indicator 6
The student will estimate the time required to perform activities needed to accomplish a specific task.
Indicator 7
The student will utilize time management strategies to reduce work and family conflicts.
Indicator 8
The student will demonstrate stress management skills.
Benchmark 12
Career Development - Work Ethics
Indicator 1
The student will interpret standard workplace policies related to:
a. Personal hygiene
b. Personal discipline (personal leave and absence)
c. Employee theft
d. Sexual harassment
e. Causes for termination/legal actions
Indicator 2
The student will apply employee rules, regulations, and policies in a given occupational area, including:
a. Punctuality and dependability
b. Accuracy
Indicator 3
The student will understand and value effective work ethic attitudes and behaviors such as:
a. A willingness to take initiative with new challenges.
b. Take responsibility for decisions and actions.
Indicator 4
The student will maintain an openness to lifelong learning.
Indicator 5
The student will create a portfolio or other means that display academic and technical skills.
Benchmark 13
Career Development - Career Planning
Indicator 1
The student will access and use information to develop educational and career options.
Indicator 2
The student will prepare a personal budget.
Indicator 3
The student will apply self-assessment skills to the career decision making process.
Benchmark 14
Integration of Academics - Language Arts - Oral Communications
Indicator 1
The student will participate in group discussions for problem resolution.
Indicator 2
The student will answer questions in formal and informal situations.
Benchmark 15
Integration of Academics - Language Arts - Informational Reading
Indicator 1
The student will use basic research techniques.
Indicator 2
The student will use corporate vocabulary appropriate for entry-level jobs.
Indicator 3
The student will interpret business correspondence, professional articles, and supporting graphic materials.
Indicator 4
The student will interpret information from manuals, computer printouts, and electronic sources.
Indicator 5
The student will select appropriate reading method for a particular situation (e.g., skimming, scanning, speed reading, and in-depth reading).
Benchmark 16
Integration of Academics - Language Arts - Written Communications
Indicator 1
The student will use acceptable standards for grammar, mechanics, and word usage.
Indicator 2
The student will apply a variety of specific proofreading techniques to identify and correct errors.
Indicator 3
The student will proofread business documents to ensure that they are clear, correct, concise, complete, consistent, and courteous.
Indicator 4
The student will write appropriate messages for specific audiences.
Benchmark 17
Integration of Academics - Mathematical Skills and Concepts - Operations
Indicator 1
The student will solve problems that involve whole numbers, decimals, and fractions including use of appropriate conversions when necessary (e.g., fractions to decimals or decimals to fractions).
Indicator 2
The student will solve problems that involve percents, ratios, and proportions including use of appropriate conversions when necessary (e.g. decimals to percents, percents to decimals, or ratios to percents).
Benchmark 18
Integration of Academics - Mathematical Skills and Concepts - Algebra
Indicator 1
The student will recognize, describe, and predict patterns of data.
Indicator 2
The student will construct and solve an algebraic equation for a given problem.
Indicator 3
The student will solve for the unknown variable in an equation.
Indicator 4
The student will apply the order of operations principle when using mathematical processes.
Indicator 5
The student will identify multiple applications for using algebraic equations to solve problems.
Benchmark 19
Integration of Academics - Mathematical Skills and Concepts - Mathematical Applications
Indicator 1
The student will compute individual income taxes.
Indicator 2
The student will calculate gross earnings (e.g. salary, hourly rate, commission, or production).
Indicator 3
The student will calculate payroll withholdings, other deductions, and net earnings.
Indicator 4
The student will calculate income and expenses for a given time period.
Indicator 5
The student will calculate the distribution of profit/loss to the proprietor, partners, or stockholders.
Benchmark 20
Integration of Academics - Mathematical Skills and Concepts - Science and Technology
Indicator 1
The student will explain how the advancement of technology enhanced the way telecommunications have affected our lives.
Indicator 2
The student will describe how a bar code works.
Indicator 3
The student will apply futuring techniques.
Indicator 4
The student will describe positive and negative impacts of technology on the environment.
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