Through this course, students will gain a foundation in the skills needed for college accounting courses, office work, and managing their own small businesses. These skills are necessary for any student planning to major in Business in college. In this in this Introduction to Accounting Course, students who have never had prior accounting training are given an overview of the three forms of accounting: Financial, Cost and Management Accounting. The course helps build an appreciation for the role of accounting in managing a profitable business. It covers the basic concepts, conventions and rules of the double entry system. It introduces techniques to analyze ratios from the balance sheet. The concept of ethics, integrity, confidentiality and rigor are woven through all the chapters.
Accounting 1 and 2 are each semester long courses. Students must take & pass Accounting 1 before moving on to Accounting 2.
This course helps meet the state minimum requirements of 1.0 Occupational education (CTE - CIP: 520301) credits or it may be used towards the 5.5 minimum elective credits required. Please check with your district for more specific requirements.
State Standards and Learning Expectations
Objectives stated within course lessons. Washington State Standards guided the design of the course. Learning expectations are found within the course itself.
Reading
EALR 1 The student understands and uses different skills and strategies to read.
1.1 Use word recognition skills and strategies to read and comprehend text.
1.2 Use vocabulary (word meaning) strategies to comprehend text.
1.3 Build vocabulary through wide reading.
1.4 Apply word recognition skills and strategies to read fluently.
EALR 2 The student understands the meaning of what is read.
2.1 Demonstrate evidence of reading comprehension.
2.2 Understand and apply knowledge of text components to comprehend text.
2.3 Expand comprehension by analyzing, interpreting, and synthesizing information and ideas in literary and informational text.
2.4 Think critically and analyze author’s use of language, style, purpose, and perspective in informational and literary text.
EALR 3 The student reads different materials for a variety of purposes.
3.1 Read to learn new information.
3.2 Read to perform a task.
3.3 Read for career application.
Writing
EALR 2 The student writes in a variety of forms for different audiences and purposes
2.4. Writes for career applications.
Math
EALR 1 The student understands and applies the concepts and procedures of mathematics.
1.1. Understand and apply concepts and procedures from number sense—number and numeration; computation; estimation.
1.5. Understand and apply concepts and procedures from algebraic sense—patterns and functions; symbols and notations; evaluating and solving.
EALR 2 The student uses mathematics to define and solve problems.
2.1. Define problems—identify questions; determine information that is missing, extraneous, or known.
2.2. Construct solutions—select and use relevant information; apply appropriate strategies and procedures; determine a solution that is viable and mathematically correct.
EALR 3 The student uses mathematical reasoning.
3.1. Analyze information—analyze and compare mathematical information.
3.2. Conclude—draw and support conclusions; evaluate procedures and conclusions.
3.3. Verify results—justify results; check for reasonableness of results; validate thinking.
EALR 4 The student communicates knowledge and understanding in both everyday and mathematical language. 4.1. Gather information—plan for collecting mathematical information; extract mathematical information.
EALR 5 The student understands how mathematical ideas connect within mathematics, to other subject areas, and to real-world situations. 5.1. Relate concepts and procedures within mathematics—apply concepts and procedures from two or more content strands; identify, create, or use equivalent mathematical models and representations.
5.3 Relate mathematical concepts and procedures to real-world situations—understand how mathematics is used in everyday life and in career settings.
