On 30 January 2009, the Securities and Exchange Commission (SEC) released Rule 33-9002. This rule phased in the required use of XBRL. The accuracy of mapping financial statement line items to the US GAAP taxonomy and the tagging of the financial statement facts are of fundamental importance to the accuracy of the XBRL instance document. Currently,…

On the first day of Principles of Accounting classes, students learn the fundamental accounting equation from which all financial accounting practice emerge. The accounting equation is the criterion by which companies are valued and by which company performance is measured. This activity simplifies assets, liabilities, and owners' equity to the…

This handbook for elementary and intermediate accounting is intended for teaching the basics of recording and calculating business transactions to students preparing to be accounting clerks. The guide begins with a description of the 2-semester course, a list of competencies to be developed, and the terminal objectives. The course outline for…

This guide contains the essential parts of a total curriculum for a one-year secondary-level course in computerized accounting. Addressed in the individual sections of the guide are the following topics: the complete accounting cycle, computer operations for accounting, computerized accounting and general ledgers, computerized accounts payable,…

This unit introduces students to the basic skills, procedures, and formats used in operating most word processing equipment. Introductory materials include an overview of the three-week unit, its scope, and student behavioral objectives. Teacher materials provided are a lesson plan outline, glossary, and some masters for visual aids. Two student…

This teacher's guide contains four units for the farm and family management program, a three-year educational program through which farm families have the opportunity to participate in group and individualized instruction. The program is intended to help provide basic farm and home management information to farm families to meet the changes of the…

This curriculum guide is one of nine such guides developed for an Alberta high school business education program. Its content covers the main subject area or strand of accounting. Subject to the constraints outlined in the guide, the modules are to be formatted into three- or four-credit courses within each strand. Introductory materials include a…

This document contains the occupational duty/task lists for five occupations in the business and office accounting/bookkeeping series. Each occupation is divided into four to six duties. A separate page for each duty in the occupation lists the tasks in that duty along with its code number and columns to indicate whether that particular duty has…

This course curriculum is intended for use by community college instructors and admnistrators in implementing an automated accounting course. A student course syllabus provides this information: credit hours, catalog description, prerequisites, required text, instructional process, objectives, student evaluation, and class schedule. A student lab…

This curriculum guide is intended to train trade and industrial education students in the hands-on aspects of the occupation of cosmetologist. Included in the guide are course outlines that address the following topics: following safety and sanitation procedures in managing a salon; shampooing, conditioning, cutting, and styling hair; permanent…

This document outlines the curriculum of Louisiana's accounting technology associate degree program, which is a 6-term (77-credit hour) competency-based program designed to prepare students for employment as accounting technicians providing technical administrative support to professional accountants and other financial management personnel.…

This instructor guide for a unit on financial analysis in the PACE (Program for Acquiring Competence in Entrepreneurship) curriculum includes the full text of the student module and lesson plans, instructional suggestions, and other teacher resources. The competencies that are incorporated into this module are at Level 1 of learning--understanding…

This instructor guide for a unit on financial analysis in the PACE (Program for Acquiring Competence in Entrepreneurship) curriculum includes the full text of the student module and lesson plans, instructional suggestions, and other teacher resources. The competencies that are incorporated into this module are at Level 2 of learning--planning for…

This teaching manual is designed to help students with special needs learn and apply recordkeeping skills in agriculture. The material applies specifically to recordkeeping for a supervised agricultural experience program. The units presented here supplement the curriculum guide, "Developing Programs of Supervised Agricultural…

This document contains the occupational duty/task lists for eight occupations in the microcomputer series. Each occupation is divided into 5 to 11 duties. A separate page for each duty in the occupation lists the tasks in that duty along with its code number and columns to indicate whether that particular duty has been taught and to provide space…