CLUSTER Business and Marketing

CLUSTER Business and Marketing

COURSE Business Recordkeeping

WVEIS CODE BM1421

Course Description:

The Skill Sets in this course are representative of the basic knowledge included in a Career and Technical Education/Business and Marketing concentration. Incorporated into this course are elements of business recordkeeping knowledge and skills necessary for a career in the business and marketing field. This course is recommended as an Elective in the Administrative Support concentration.

SKILL SETS

Recordkeeping Practices

Money Management

Payroll Procedures

Accounting Forms

Business Recordkeeping WVEIS 1421

Skill Set / Recordkeeping Practices
Knowledge Objectives
1421.1 / Students will demonstrate knowledge of
·  recordkeeping practices.
Performance Objectives
1421.2
1421.3
1421.4
1421.5
1421.6
1421.7
1421.8
1421.9
1421.10
1421.11
1421.12
1421.13 / Students will
·  research how recordkeeping is used in various business positions.
·  discuss ethical versus unethical behaviors in business recordkeeping.
·  enter, verify and correct data on manual and computerized business forms.
·  add new material to file records or create new records as necessary.
·  perform general office duties such as typing, operating office machines and sorting mail.
·  track materials removed from files to ensure that borrowed files are returned.
·  gather materials to be filed.
·  sort or classify information according to guidelines, such as content, purpose, user criteria or chronological, alphabetical or numerical order.
·  setup, control, and retrieve a chronological filing system.
·  setup, control and retrieve an alphabetic filing system.
·  setup, control and retrieve a numeric filing system.
·  scan or read incoming materials to determine how and where they should be classified or filed.
Skill Set / Money Management
Knowledge Objectives
1421.14 / Students will demonstrate knowledge of
·  handling businesses monies.
Performance Objectives
1421.15
1421.16
1421.17
1421.18
1421.19
1421.20
1421.21 / Students will
·  demonstrate giving correct change.
·  prepare a cash proof.
·  demonstrate banking transactions (endorsing checks, writing checks, preparing deposits and maintaining a check register).
·  reconcile a bank statement.
·  prepare, maintain and replenish a petty cash fund.
·  develop and maintain a business budget.
·  maintain records of various forms of business credit (credit cards, installment loans, etc.).
Skill Set / Payroll Procedures
Knowledge Objectives
1421.22 / Students will demonstrate knowledge of
·  managing payroll.
Performance Objectives
1421.23
1421.24
1421.25
1421.26 / Students will
·  compute gross earnings, deductions and net pay for an employee.
·  prepare payroll registers and individual earning records.
·  calculate various taxes for payroll deductions.
·  produce payroll deduction forms.
Skill Set / Accounting Forms
Knowledge Objectives
1421.27 / Students will demonstrate knowledge of
·  various accounting forms.
Performance Objectives
1421.28
1421.29
1421.30
1421.31
1421.32 / Students will
·  prepare sales slips.
·  prepare account statements and invoices.
·  prepare purchase requisitions and purchase orders.
·  journalize transactions in special journals (cash payments, cash receipts, purchase, sales and general).
·  post to accounts receivable and payable ledgers.

2