PN-G ISD Curriculum Mapping Accounting II
1st 6 Weeks / 2nd 6 Weeks / 3rd 6 WeeksContent
/ Overview and review of the accounting framework and general accounting concepts; overview of departmentalized accounting—recording departmental purchases, cash payments, sales, cash receipts, calculating/recording departmental payroll data, and preparing financial reports for a departmentalized business; overview of jobs available in the accounting profession; discussion of ethical principles in the accounting profession. (Chapters 1-5) / Overview of accounting control systems utilizing the voucher system; overview of inventory planning and valuation; overview of accounting for uncollectible accounts; and overview of accounting for plant assets; preparing depreciation schedules utilizing Automated Accounting 7.0 software (Chapters 6-9) / Overview of accounting for notes payable, prepaid expenses, and accrued expenses; accounting for notes receivable, unearned revenue, and accrued revenue(Chapters 10-11)
Skills
/ Know the different types of accounting jobs availableDefine and apply ethical standards in accounting
Define departmentalized accounting
Know how to record departmentalized purchases
Know how to make departmentalized cash payments
Know how to record departmentalized sales and cash receipts
Know how to calculate and record departmental payroll data
Know how to prepare financial reports for a departmentalized business
Utilize Automated Accounting 7.0 software to complete end-of-fiscal-period work for a departmental business
Research/report on various accounting professions
TEKS:
(c)(1)(a)(b)(c), (c)(2)(A)(H), c)(4)(A)(B)(C)
(c)(5)(A)(B)(C)(D) / Define/apply the voucher system in paying invoices
Know how to plan for inventory and to calculate its current value
Utilize Automated Accounting 7.0 to plan and value inventory
Know accounting procedures for uncollectible accounts and how to calculate their value
TEKS:
(c)(1)(C), (c)(2)(A)(H)(J)(M), (c)(5)(A)(B)(C) / Know the accounting procedures for calculating and recording notes payable
Know how to calculate prepaid and accrued expenses
Know how to account for notes receivable, unearned revenue, and accrued revenue
TEKS:
(c)(1)(C), (c)(2)(I), (c)(5)(A)(B)(C)(D)
Assessments / Typed/printed questions for Chapters 1-5—graded
Written completion of working papers together as class with teacher providing guidance—not graded but serves as an assessment tool
Written completion of mastery problems in Chapters 1-5—not graded but serves as an assessment tool
Written completion of Study Guides for Chapters 1-5—graded
Written completion of Chapters 1-5 Challenge problems—graded
Written test over individual Chapters 1-5—graded
Oral questioning by teacher / Typed/printed questions for Chapters 6-9—graded
Written completion of working papers together as class with teacher providing guidance—not graded by serves as an assessment tool
Written completion of mastery problems in Chapters 6-9—not graded but serves as an assessment tool
Written completion of Study Guides for Chapters 6-9—graded
Written completion of Chapters 6-9 Challenge problems—graded
Written test over individual Chapters 6-9—graded
Oral questioning by teacher / Typed/printed questions for Chapters 10-11—graded
Written completion of working papers together as class with teacher providing guidance—not graded but serves as an assessment tool
Written completion of mastery problems in Chapters 10-11—not graded but serves as an assessment tool
Written completion of Study Guides for Chapters 10-11—graded
Written completion of Chapters 10-11 Challenge problems—graded
Written test over individual Chapters 10-11—graded
Oral questioning by teacher