Mifflin County School District Planned Instruction

Transcription

1 Mifflin County School District Planned Instruction Title of Planned Instruction: Subject Area: Accounting I Business Education Grade Level: Prerequisites: None Course Description: Accounting I has been designed to teach the student how to prepare, read, and interpret simple business reports and financial statements. The student will master the techniques necessary to keep a set of books for a sole proprietorship and partnership. Automated accounting procedures are also introduced along with hands on accounting experiences. The course is highly recommended for the college bound student preparing for a business administration career. Required Time: Course Credit: Major Text(s) and Resources: One Year One Credit Text: South-Western Century 21 Accounting, 8 th Edition Workbook: South-Western Century 21 Accounting, 8 th Edition Names of District Subject Area Curriculum Writing Committee: John Bell Melody Hassinger Tamara Matthews Nicole Singer Date of Board Approval:

2 Strand: Reading, Writing, Speaking and Listening Standards Standard: 1.1 Learning to Read Independently Grade Level Objectives Performance Indicators Assessments E. Establish a reading vocabulary by identifying and correctly using new words acquired through the study of their relationships to other words. Use a dictionary or related reference. F. Understand the meaning of and apply key vocabulary across the various subject areas. H. Demonstrate fluency and comprehension in reading. Read familiar materials aloud with accuracy Self-correct mistakes Use appropriate rhythm, flow, meter and pronunciation. Read a variety of genres and types of text Demonstrate comprehension Correctly use Accounting terms for analysis and problem solving in the decision making process. Use of Accounting terminology as the language of business. Use related Accounting terminology in reference to life skill decisions. Random selected oral reading from each Accounting chapter. Recalculating figures when the account balance does not prove accurate. Reading and following directions to accurately complete manual and computerized accounting problems. Class Discussion Notebook Vocabulary Quizzes Comprehensive Exams Homework Assignments Class Discussion Notebook Vocabulary Quizzes Comprehensive Exams Homework Assignments Class Discussion Computer Exercises Quizzes and Exams Accounting Proofs Homework Assignments 2

3 Strand: Reading, Writing, Speaking and Listening Standards Standard: 1.2 Reading Critically in All Content Area Grade Level Objectives Performance Indicators Assessments B. Use and understand a variety of media and evaluate the quality of material produced. Select appropriate electronic media for research and evaluate the quality of the information received. Explain how the techniques used in electronic media modify traditional forms of discourse for different purposes. Use, design and develop a media project to demonstrate understanding Complete handouts and problems from Accounting related videos. Complete workbook problems from those demonstrated by instructor utilizing AV equipment. Complete Automated Accounting Problems related to: Journalizing, Posting, Preparing a Trial Balance, Worksheet, and Financial Statements. Use of Excel to complete an Accounting Spreadsheet for classroom demonstration i.e. the worksheet. Class Discussion Participation Homework Assignments Projects Cooperative Learning Comprehensive Tests 3

4 Strand: Reading, Writing, Speaking and Listening Standard Standard: 1.5 Quality of Writing Grade Level Objectives Performance Indicators Assessments B. Write using welldeveloped content appropriate for the topic. Gather, determine validity and reliability of, analyze and organize information. Employ the most effective format for purpose and audience. Write fully developed paragraphs that have details and information specific to the topic and relevant to the focus. Completing Accounting chapter questions and vocabulary using correct grammar, spelling, and complete sentence format. Writing paragraphs summarizing Accounting problem solutions from start to finish. Homework Assignments Test Questions 4

5 F. Edit writing using the conventions of language. Spell all words correctly. Use capital letters correctly. Punctuate correctly (periods, exclamation points, questions marks, commas, quotation marks, apostrophes, colons, semicolons, parentheses, hyphens, brackets. Use nouns, pronouns, verbs, adjectives, adverbs, conjunctions, prepositions and interjections properly. Use complete sentences (simple, compound, complex, declarative, interrogative, exclamatory and imperative). Completing Accounting chapter questions and vocabulary using correct grammar, spelling, and complete sentence format. Writing paragraphs summarizing Accounting problem solutions from start to finish. Homework Assignments Test Questions 5

6 Strand: Reading, Writing, Speaking and Listening Standard Standard: 1.6 Speaking and Listening Grade Level Objectives Performance Indicators Assessments A. Listen to others. Ask clarifying questions. Synthesize (why) information, ideas and opinions (are relevant or irrelevant) to determine relevancy. Take notes. B. Listen to selections of literature Related them to previous knowledge. Predict solutions to identified problems. Summarize and reflect on what has been heard. Identify and define new words and concepts. Analyze and synthesize the selections relating them to other selections heard or read. Students will ask questions to clarify understanding of Accounting information. Student related questions to real life business situations and transactions. Students will take notes during class presentations and during instruction of problem solving techniques of Accounting related material. Student ability to solve manual Accounting problems and situations orally explained by the instructor using various Accounting supplemental materials. Student ability to solve Accounting problems and situations by use of the computer as explained orally by the instructor. Both above solutions will be the result of prior Accounting knowledge acquired through careful listening, comprehension and putting those skills to use to produce the end product. Class Discussions Participation Notebook Workbook Completed Handouts Complete automated and manual Accounting problems. 6

7 D. Contribute to discussions. Ask relevant, clarifying questions. Respond with relevant information or opinions to questions asked. Listen to and acknowledge the contributions of others. Adjust tone and involvement to encourage equitable participation. Facilitate total group participation. Introduce relevant, facilitating information, ideas and opinions to enrich the discussion. Paraphrase and summarize as needed. Students will ask questions to clarify understanding of Accounting information. Student related questions to real life business situations and transactions related to Accounting. Relevance of student questions to the topic of discussion. Student attention, cooperation, and respect given to others when asking questions related to the topic at hand. Class Discussions Participation Homework 7

8 E. Participate in small and large group discussions and presentations. Initiate everyday conversation. Select and present an oral reading on an assigned topic. Conduct interviews. Participate in a formal interview (e.g., for a job, college). Organize and participate in informal debate around a specific topic. Completed Accounting Presentations by Cooperative Learning Groups. Results of Job Shadowing of Accounting related positions. Oral Accounting presentations presented to the class. Cooperative Learning Job Shadowing Student Presentations 8

9 F. Use media for learning purposes. Use various forms of media to elicit information, to make a presentation, and to complete class assignments and projects. Evaluate the role of media in focusing attention and forming opinions. Create a multimedia (e.g., film, music, computergraphic) presentation for display or transmission that demonstrates an understanding of a specific topic or issue or teaches others about it. Use of Automated Accounting to complete Workbook Exerciese. Use of PowerPoint to explain Accounting concepts related to a given topic as a supplemental project. Use of the Internet and the Choices Program to explore Accounting related professions. Assignments Workbook Exerciese Projects PowerPoint presentations Oral presentations 9

10 Strand: Career Education and Work Standard: 13.1 Career Awareness and Planning Grade Level Objectives Performance Indicators Assessments A. Analyze career options based on student interests, abilities, aptitudes and accomplishments. Student lists of accounting careers and a summary of what each entails i.e. public accountants, private accountant, bookkeeper, payroll clerk Homework/ Notes D.Justify the selection of a career. E. Evaluate all opportunities for the transition from secondary to postsecondary education, training or work. Two-year degree Four-year degree Immediate employment Industry training Military training Part-time employment Full-time employment Professional degree Registered apprenticeship Tech Prep G. Analyze the opportunity cost/benefit of continuous learning. Student interest based on knowledge, skill and understanding of the proposed career. Results from Choices Program. Recommendations from Instructor, Career Link Counselors, Guidance Counselors, and Guest Speakers. Experience from part-time employment. Job shadowing experience. Results from Choices Program. Overall Grade Overall Grade 10

11 Strand: Career Education and Work Standard: 13.3 Career Retention (Keeping a Job) Grade Level Objectives Performance Indicators Assessments A. Analyze work habits needed to advance within a career. Results of the Choices Program. D. Compare and contrast gross and net pay. E. Evaluate strategies used to manage time and their application in different work situations. Practicing professional work habits in the classroom i.e. being on time, be prepared, organizational skills, attention to detail, neatness/accuracy/legibility of Accounting material assigned. Student Completion of: Payroll Time Cards Payroll Registers Employee Earnings Record Payroll Checks Ability to complete classwork and homework in a timely manner. Choices Program Participation Strand: Family and Consumer Science Standards Standard: 11.1 Financial and Resource Management Grade Level Objectives Performance Indicators Assessments E. Compare and contrast factors affecting annual gross and taxable income and reporting requirements (e.g., W-2 form, Income tax form). Student Completion of: Payroll Time Cards Payroll Registers Employee Earnings Record Payroll Checks Recording the Payroll Recording Payroll Taxes Competing Employer Annual Report of Taxes Withheld Filing Employers Federal Tax Return Tests Quizzes Projects 11

12 Strand: Math Standard: 2.2 Computation and Estimation A. Develop and use Various calculations are computation concepts, performed in order to operations and complete accounting forms. procedures on real numbers in problem solving situations. Handouts Projects/Simulations E. Recognize that the degree of precision needed in calculating a number depends on how the results will be used and the instruments used to generate the measure. F. Demonstrate skills for using computer spreadsheets and scientific and graphing calculators. Emphasis on the need for accuracy regardless of the financial forms completed i.e. income statement, balance sheet, worksheet, journals and ledgers Utilize various kinds of calculators needed to complete accounting exercises. Ability to utilize various kinds of calculators needed to complete the exercises. Utilize technology to create spreadsheets for calculations i.e. automated Accounting spreadsheets in Excel Handouts Projects/Simulations Accounting Software Microsoft Office Excel Handouts Strand: Math Standard: 2.3 Measurement and Estimation A. Select and use Recognize various appropriate units and currencies used in order to tools to measure to the complete Accounting degree of accuracy exercises. required in particular Utilize various kinds of measurement situations. calculators needed to complete Accounting exercises. Calculator Handouts Use Accounting proofs to verify accuracy. 12

13 Strand: Math Standard: 2.5 Mathematical Problem Solving and Communication A. Select and use appropriate mathematical concepts and techniques from different areas of mathematics and apply them to solving nonroutine and multi-step problems. Learn the Accounting equation and apply it throughout the entire accounting cycle. Solve various problems related to the different types of accounting i.e. accounting for proprietorships/partnerships and service/merchandising business. Class Participation B. Use symbols, mathematical terminology, standard notation, mathematical rules, graphing and other types of mathematical representations to communicate observations, predictions, concepts, procedures, generalizations, ideas and results. C. Present mathematical procedures and results clearly, systematically, succinctly and correctly. D. Conclude a solution process with a summary results and evaluate the degree to which the results obtained represent an acceptable response to the initial problem and why the reasoning is valid. Apply general math skills addition, subtraction, multiplication, division in order to produce various financial statements. Analyze information provided by financial statements in order to make educated decisions regarding a business. Apply the proper mathematical procedures to create financial statements. Apply accounting procedures to complete the final financial statements in the accounting cycle. Analyze the final statements to conclude if the accounting practices worked for the business and if the business is financially sound. Class Participation Class Discussion Class Discussion 13

14 Strand: Math Standard: 2.8 Algebra and Functions H. Select and use an appropriate strategy to solve systems of equations and inequalities using graphing calculators, symbol manipulators, spreadsheets, and other software. Utilize various kinds of calculators needed to complete accounting exercises. Utilize technology to create spreadsheets for calculations. Learn the accounting equation and apply it to the different forms completed in the accounting cycle. Class Discussion Apply the correct accounting formulas to complete different accounting forms. District Recommended Instructional Approach For the Course To Drive Teacher s Instructional Activities Whole group instruction Small group instruction Flexible groups Cooperative groups Peer revising and editing Writing workshop Teacher and peer conferencing Games Projects Creative activities Class discussion Modeling process Direct instruction Self-reflection 14