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 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 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 teaching guide consists of guidelines for conducting two secondary-level introductory accounting courses. Intended for vocational business education students, the courses are designed to introduce financial principles and practices important to personal and business life, to promote development of clerical and bookkeeping skills sufficient…

This curriculum guide contains five units teaching preservice vocational teachers to conduct supervised experience programs. Each unit contains an objective (e.g., "After completing this unit, the student should be able to choose and plan supervised occupational experience programs"); specific objectives (e.g., "State reasons for…

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…

Supporting performance objectives 49 and 50 of the V-TECS (Vocational-Technical Education Consortium of States) Secretarial Catalog, both a set of student materials and an instructor's manual on preparing vouchers and pay vouchers are included in this packet, which is one of a series. The student materials include five business transactions…

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 instructional unit on farm recordkeeping is intended as a guide for use by teachers in planning and conducting young farmer and/or adult education classes. The unit consists of thirteen problems on the following topics: planning for farm recordkeeping, recording inventories, recording depreciable items, recording farm expenses, recording cash…

Curriculum materials are provided for courses to be taught in business labs, including typing I, advanced and production typing, office procedures (clerical and secretarial), recordkeeping, accounting I and II, consumer math, and business law. Introductory materials include suggestions for setting up labs and a listing of required and suggested…

This curriculum guide consists of materials for use in teaching a competency-based accounting and computing course that is designed to prepare students for employability in the following occupational areas: inventory control clerk, invoice clerk, payroll clerk, traffic clerk, general ledger bookkeeper, accounting clerk, account information clerk,…

Supporting performance objective 40 of the V-TECS (Vocational-Technical Education Consortium of States) Secretarial Catalog, both a set of student materials and an instructor's manual on posting to the cash record book from cash proof forms are included in this packet, which is one of a series. The student materials include five cash sales reports…

Supporting performance objective 33 of the V-TECS (Vocational-Technical Education Consortium of States) Secretarial Catalog, both a set of student materials and an instructor's manual on maintaining subsidiary ledgers are included in this packet, which is one of a series. The student materials include source documents of ten business transactions,…

Supporting performance objective 34 of the V-TECS (Vocational-Technical Education Consortium of States) Secretarial Catalog, both a set of student materials and an instructor's manual on posting (transferring) entries from journals to ledgers are included in this packet, which is one of a set. The student materials include a cash receipts journal…