Describes the "time" approach, a non-traditional method for teaching Bookkeeping I, which redirects the general climate of the first week of class by not introducing crucial balance sheet and journal concepts, but makes use of sections 441 and 446 of the Internal Revenue Code, thereby permitting students to learn the important role "time"…

This student manual contains guidelines for keeping the Cornell Farm Account Book. The manual is divided into the following fifteen units of instruction: (1) Why Keep Records?, (2) Operating Expenses, (3) Labor Records, (4) Interest and Debt Payments, (5) Capital Purchases and Improvements, (6) Milk Sales, (7) Crop Sales, (8) Livestock Sold, (9)…

The instructor's guide provides a review for those preparing to take Part IV of the Certified Professional Secretary (CPS) examination. Course content can also help secretaries update their skills in accounting and business mathematics. Organized into lessons with objectives, content outline, and teaching suggestions and references, the units…

This curriculum guide provides the student with an understanding of the various methods of handling, paying, and recording payroll and sales taxes; fixed assets and their disposal; depreciation; losses due to bad debts; various types of notes; and accrued interest and expenses. Also listed are the 27 performance objectives, a course outline,…

This Quinmester course provides students with an understanding of the financial activities of partnerships, division of income or loss, fiscal period reports, and Federal income tax. Also contained in the document are a list of the performance objectives, a course content outline, the evaluative instruments used, and suggested resources for…

Cost accounting principles and procedures provide students with sufficient background to apply cost accounting factors to service and manufacturing businesses. Overhead, materials, goods in process, and finished goods are emphasized. Students complete a practice set in the course, which has guidelines, performance objectives, learning activities…

Bookkeeping/accounting teachers must familiarize students with the concepts necessary for success in a small business; students should be aware of the various accounting services available to the small businessman and how to use them, and understand basic accounting terminology and systems and financial statements. Implementation suggestions are…

This teacher's manual is designed to complement the student manual Guidelines for Keeping Cornell Farm Account Book. The first part of the teacher manual contains lists of concepts that should be taught within each of the fifteen units of instruction. The remainder of the teacher's manual provides the fifteen units of instruction included in the…

This document is a guide to aid teachers in incorporating the use of calculators in the high school Accounting Curriculum. The guide contains four learning modules. Each module consists of an introductory explanation, student performance objectives, content of the module, and teaching suggestions for using calculators in each application of course…

This document is a guide to aid teachers in incorporating the use of calculators in the high school Accounting II curriculum. The guide contains 16 learning modules. Each module consists of an introductory explanation, student performance objectives, content of the module, and teaching suggestions for using calculators in each application of…

This publication is the Teacher's Guide for the competency based curriculum in agribusiness management for high school students in West Virginia. The purpose of the competency based education curriculum is to provide a set of West Virginia-validated agribusiness tasks, along with the steps needed to perform each task, the evaluation standards, and…

This curriculum guide was developed for a senior-level introductory accounting course for students in high schools in Manitoba. The course introduces Canadian accounting principles and practices; it applies Generally Accepted Accounting Principles (GAAP) to introductory financial accounting. The guide includes the following components: (1) an…

This curriculum guide was developed for a senior-level accounting course for students in high schools in Manitoba. The course is designed for students who plan to engage in an entry-level accounting position or self-employment after graduation and for students who plan postsecondary study in accounting and business. The course builds on and…

A model high school accounting cluster program was planned, developed, implemented, and evaluated in the Beaverton, Oregon, school district. The curriculum was developed with the help of representatives from the accounting occupations in the Portland metropolitan area. Through management interviews, identification of on-the job requirements, and…

The Cranston Secondary School Curriculum Guide (9-12) for Business Education is intended to serve as a resource for teachers, students, department chairman, guidance personnel, curriculum planners, and others involved in present or future curriculum planning. At least one broadly stated major objective is provided for each section, encompassing…