To prepare students for entry level jobs or additional education in the business industry.
Benchmark 1
Perform Accounting Cycle Process for Departmentalized Business
Indicator 1
The student will use spreadsheets and/or accounting software to maintain departmentalized records.
Indicator 2
The student will define terminology relating to departmentalized accounting.
Indicator 3
The student will set up an accounting system for a departmentalized business using an accounting software package.
Indicator 4
The student will journalize transactions in special journals.
Indicator 5
The student will post transactions from special and general journals to general and subsidiary ledgers.
Indicator 6
The student will prepare and maintain payroll records for a departmentalized business.
Indicator 7
The student will prepare interim departmental statements.
Indicator 8
The student will prepare a departmental statement.
Indicator 9
The student will journalize and post closing entries for a departmentalized business.
Benchmark 2
Maintain Voucher Control Systems
Indicator 1
The student will define terminology relating to voucher control systems.
Indicator 2
The student will prepare vouchers.
Indicator 3
The student will journalize vouchers.
Indicator 4
The student will record payment of vouchers.
Benchmark 3
Prepare Accounting Adjustments
Indicator 1
The student will use spreadsheets and/or accounting software to record accounting adjustments.
Indicator 2
The student will define terminology relating to accounting adjustments.
Indicator 3
The student will calculate depreciation of plant assets (e.g., straight line, declining balance, units of production).
Indicator 4
The student will prepare a plant asset register.
Indicator 5
The student will journalize disposal of plant assets (e.g., sale, disposal, trade-in).
Indicator 6
The student will calculate bad debts (e.g. percentage of net sales, percentage of accounts receivable, aging).
Indicator 7
The student will journalize bad debts expense (e.g., uncollectible accounts, direct write-off).
Indicator 8
The student will journalize adjustments of prepaid (deferred) expenses as assets or expenses.
Indicator 9
The student will journalize adjustments of prepaid (deferred) revenue as liabilities or income.
Indicator 10
The student will calculate maturity date on notes.
Indicator 11
The student will calculate interest on notes and discounted notes.
Indicator 12
The student will journalize adjustments of accrued expenses.
Indicator 13
The student will journalize adjustments of accrued revenue.
Indicator 14
The student will journalize cash short and over.
Indicator 15
The student will journalize reversing entries.
Benchmark 4
Complete the Accounting Cycle Process for Corporations
Indicator 1
The student will use spreadsheets and/or accounting software to maintain corporate records.
Indicator 2
The student will define terminology relating to the accounting cycle process for corporations.
Indicator 3
The student will describe how corporations acquire initial capital and/or additional capital.
Indicator 4
The student will relate the difference between the various kinds of stock.
Indicator 5
The student will journalize transactions for the formation of a corporation.
Indicator 6
The student will calculate cash/stock dividends (e.g., preferred, common).
Indicator 7
The student will journalize the transactions for stocks subscribed.
Indicator 8
The student will journalize the issuance of stock.
Indicator 9
The student will journalize entries for issuing additional capital stock.
Indicator 10
The student will journalize entries for buying and selling treasury stock.
Indicator 11
The student will journalize entries for bonds payable.
Indicator 12
The student will journalize adjusting entries for corporations.
Indicator 13
The student will journalize closing entries for corporation.
Indicator 14
The student will prepare reports that reflect the financial analysis of a corporation.
Benchmark 5
Complete Managerial Accounting Procedures
Indicator 1
The student will use spreadsheets and/or accounting software to maintain managerial accounting records.
Indicator 2
The student will describe how accounting records are involved in management decision making.
Indicator 3
The student will define terminology relating to managerial accounting.
Indicator 4
The student will calculate sales dollars and sales units required to earn a set amount of net income.
Indicator 5
The student will prepare a budgeted income statement.
Indicator 6
The student will prepare a comparative income statement.
Indicator 7
The student will prepare a cash budget.
Indicator 8
The student will prepare a sales budget.
Indicator 9
The student will prepare a purchases budget.
Indicator 10
The student will prepare reports that provide options for management decision making.
Benchmark 6
Spreadsheet Activities
Indicator 1
The student will load, use, save, and exit a spreadsheet.
Indicator 2
The student will define and use cell references in a spreadsheet.
Indicator 3
The student will write accurate formulas within a spreadsheet.
Indicator 4
The student will copy formulas using copy, fill down and fill right features.
Indicator 5
The student will utilize a split screen.
Indicator 6
The student will print spreadsheet on various sized paper with various size print.
Benchmark 7
Use Spreadsheets to Customize Accounting Reports
Indicator 1
The student will create spreadsheet files that generate a general journal, cash payment journal, cash receipts journal, sales returns and allowance journal, sales journal, and purchases journal.
Indicator 2
The student will create a spreadsheet that will generate a worksheet.
Indicator 3
The student will create spreadsheet for each of the financial statements necessary for reporting financial condition of business.
Indicator 4
The student will create and use spreadsheets to reconcile bank statements.
Benchmark 8
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.
Indicator 2
The student will draw conclusions or make generalizations from another's oral communication.
Indicator 3
The student will reduce barriers (or interference) that may impede effective listening.
Benchmark 9
Career Development Skills - Human Relation Skills
Indicator 1
The student will demonstrate characteristics of a positive self concept.
Indicator 2
The student will identify defense mechanisms that are used to protect self concept.
Indicator 3
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 10
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 11
Career Development - Teamwork
Indicator 1
The student will participate in team tasks: a. Establish team goals. b. Establish team standards. c. Receive and give information. d. Process information. e. Plan for action. f. Complete team task on time.
Indicator 2
The student will build group consensus: a. Reconcile disputes and disagreements. b. Propose alternative plans for action. c. Respond positively to ideas and suggestions. d. Express agreement or neutrality. e. Demonstrate conflict resolution skills. f. Express disagreement diplomatically.
Benchmark 12
Career Development - Resource Management
Indicator 1
The student will identify fixed and flexible expenses.
Indicator 2
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 13
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 create a time plan for solving a problem.
Indicator 8
The student will utilize time management strategies to reduce work and family conflicts.
Indicator 9
The student will demonstrate stress management skills.
Benchmark 14
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. Substance abuse. d. Employee theft. f. Sexual harassment. g. 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. Responsibility for position. c. Accuracy.
Indicator 3
The student will understand and value effective work ethic attitudes and behaviors such as: a. Acceptance of the job requirements. b. A willingness to take initiative with new challenges. c. Take responsibility for decisions and actions.
Indicator 4
The student will demonstrate personal characteristics that lead to job satisfaction.
Indicator 5
The student will maintain an openness to lifelong learning.
Indicator 6
The student will create a portfolio or other means that display academic and technical skills.
Benchmark 15
Career Development - Career Planning
Indicator 1
The student will access and use information to develop educational and career options. 3/9/2004 Page 65 of 190 Indicator 2 The student will develop a financial expectation.
Indicator 3
The student will participate in career exploration activities.
Indicator 4
The student will apply self-assessment skills to the career decision making process.
Indicator 5
The student will recognize potential impact of career choice on family and personal life.
Benchmark 16
Integration of Academics - Language Arts - Oral Communications
Indicator 1
The student will participate in group discussions for problem resolution.
Indicator 2
The student will organize and lead discussions.
Indicator 3
The student will answer questions in formal and informal situations.
Benchmark 17
Integration of Academics - Language Arts - Informational Reading
Indicator 1
The student will expand scope of reading materials to include business-related publications.
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 an appropriate reading method for a particular situation (e g., skimming, scanning, speed reading, and in-depth reading).
Indicator 6
The student will analyze and synthesize from print and electronic sources for group discussions and team building activities.
Benchmark 18
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 write coherent business correspondence, instructions, descriptions, summaries, and reports using appropriate formats.
Indicator 3
The student will apply a variety of specific proofreading techniques to identify and correct errors.
Indicator 4
The student will proofread business documents to ensure that they are clear, correct, concise, complete, consistent, and courteous.
Indicator 5
The student will write appropriate messages for specific audiences.
Indicator 6
The student will use a wide variety of references and resources (both electronic and printed) for the purpose of writing business documents.
Indicator 7
The student will write formal and informal reports using suitable format supported by appropriate graphic aids.
Benchmark 19
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 used of appropriate conversions when necessary (e.g., decimals to percents, percents to decimals, or ratios to percents).
Benchmark 20
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.
Benchmark 21
Integration of Academics - Mathematical Skills and Concepts - Statistics and Probability
Indicator 1
The student will construct, read, and interpret tables, charts, and graphs.
Indicator 2
The student will make inferences about data from tables, charts, and graphs.
Benchmark 22
Integration of Academics - Mathematical Skills and Concepts - Mathematical Applications
Indicator 1
The student will compute individual income taxes.
Indicator 2
The student will calculate corporate income taxes.
Indicator 3
The student will calculate the purchase price of a stock transaction.
Indicator 4
The student will compute compound interest.
Indicator 5
The student will calculate earnings per share.
Indicator 6
The student will calculate gross earnings (e.g. salary, hourly rate, commission, or production).
Indicator 7
The student will calculate payroll withholdings, other deductions, and net earnings.
Indicator 8
The student will calculate income and expenses for a given time period.
Indicator 9
The student will calculate the distribution of profit/loss to the proprietor, partners, or stockholders.
Indicator 10\
The student will calculate the operating profit or loss, the absolute loss, and break-even point.
Indicator 11
The student will prepare depreciation and cost recovery schedules.
Benchmark 23
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.
The student will apply futuring techniques.
Indicator 4
The student will describe positive and negative impacts of technology on the environment.
Indicator 5
The student will apply scientific method to solve problems.
Benchmark 24
Personal Leadership Skills - Collegiality
Indicator 1
The student will analyze self-worth and self-discipline through participation in the activities of an organization.
Indicator 2
The student will display courtesy, tactfulness and patience.
Indicator 3
The student will demonstrate elements of American and international etiquette.
Indicator 4
The student will specify and cultivate elements of a desired professional image.
Indicator 5
The student will identify behaviors that lead to promotion in the modern workplace.
Indicator 6
The student will identify roles and responsibilities of a leader in relation to one's own aptitudes as a leader or follower.
Benchmark 25
Personal Leadership Skills - Trust and Confidence
Indicator 1
The student will evaluate personal traits (including initiative, self-esteem, creative thinking, adaptability, and motivation).
Indicator 2
The student will control emotions under demands, time, pressure, and opposition.
Indicator 3
The student will select techniques for managing stress and maintaining balance among several roles.
Benchmark 26
Personal Leadership Skills - Honest, Open Communication
Indicator 1
The student will value diversity, practice tolerance and acceptance, and work cooperatively toward common goals.
Indicator 2
The student will speak clearly and distinctly with individuals and groups.
Indicator 3
The student will use the following communication techniques to achieve personal and professional goals; active listening; body language/nonverbal communication; correct verbal expressions; eye contact; reflection of feelings; silence when appropriate; and prepared speaking.
Indicator 4
The student will communicate creatively with stories, examples, pictures, props, etc., to help convey your message.
Indicator 5
The student will make listening a highly-valued attribute for your organization.
Indicator 6
The student will ask appropriate questions to clarify another's communication.
Benchmark 27
Personal Leadership Skills - Tangible Support
Indicator 1
The student will exhibit the role of leader in teamwork situations.
Indicator 2
The student will apply one or more problem solving processes to a given situation(s).
Benchmark 28
Personal Leadership Skills - Reaching Out
Indicator 1
The student will utilize political skills to bargain for the best alternative.
Indicator 2
The student will compare the effectiveness of several leadership styles in given situations.
Indicator 3
The student will identify leadership opportunities in the school, workplace and community.
Benchmark 29
Personal Leadership Skills - High Expectations
Indicator 1
The student will establish and examine personal short-and long-term goals, including resources needed to reach these goals.
Indicator 2
The student will utilize motivational techniques.
Indicator 3
The student will create and articulate an organizational vision and mission statement.
Benchmark 30
Personal Leadership Skills - Experimentation
Indicator 1
The student will determine what leadership styles are appropriate for given situations.
Indicator 2
The student will analyze the benefits and risks in assuming a leadership style.
Benchmark 31
Personal Leadership Skills - Involvement in Decision Making
Indicator 1
The student will define goals, identify priorities, establish objectives for a project.
Indicator 2
The student will accept responsibility for personal decisions and actions.
Indicator 3
The student will modify decisions as changing circumstances or data dictate.
Benchmark 32
Personal Leadership Skills - Protection of What's Important
Indicator 1
The student will cooperate and compromise through teamwork and group participation.
Indicator 2
The student will demonstrate and maintain the link between effective time management and effective leadership.
Indicator 3
The student will ensure responsibilities within the organization are clearly defined and commonly understood.
Indicator 4
The student will demonstrate a capacity for self-evaluation and reflection.
Benchmark 33
Personal Leadership Skills - Appreciation and Recognition
Indicator 1
The student will analyze your own leadership style
Indicator 2
The student will recognize and celebrate the accomplishment of others.
Indicator 3
The student will utilize the resources and talents of all organization members.
Indicator 4
The student will recognize and reward those who help and contribute.
Indicator 5
The student will demonstrate cooperative behaviors to contribute to one another's success.
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