HSAII Curriculum Map

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Contents

August

Content and Essential Skills


WEEK ONE

  • What do you remember?

- Review steps in accounting cycle

- Review rules for debits and credits

- Review source documents


Skills


NBEA STANDARDS

- See above standards

- Use accounting software to maintain accounting records and describe the differences between manual and computerized accounting systems


Assessment


Resources


Optional


September

Content and Essential Skills


WEEK ONE

  • What is petty cash?

- Discuss Chapter 21

Check Your Learning activities


WEEK TWO

  • What is depreciation?

- Discuss Chapter 21

Check Your Learning activities


WEEK THREE

  • What if an a customer doesn't their debt to the business?

- Discuss Chapter 22

Check Your Learning activities


WEEK FOUR

  • Introduce and review instructions for London and Company simulation


Skills


NBEA STANDARDS

- Define cash

- Establish, maintain, and reconcile petty cash and change accounts;

- Explain the benefits of electronic fund transfers, electronic data interchange, automated bill paying, and use of a debit


NBEA STANDARDS

- Define and identify current and long-term assets and explain their impact on financial statements

- Compare and analyze various depreciation methods and their impact on financial statements

- Explain the purpose of depreciation


NBEA STANDARDS

- Apply appropriate accounting techniques for uncollectible accounts


Assessment


Exercises 2-4

Problems 3-5

Review Worksheet

Chapter 21 Test


Exercises 1-3

Problems 1-5

Review Worksheet

Chapter 22 Test


Exercises 2-3

Problems 2-5

Review Worksheet

Chapter 23 Test


Resources


Optional


October

Content and Essential Skills


WEEK ONE

  • London and Co simulation


WEEK TWO

  • London and Co simulation


WEEK THREE

  • London and Co simulation


WEEK FOUR

  • London and Co simulation


Skills


Correctly conduct all steps of the accounting cycle


Assessment


Completed simulation


Resources


Optional


November

Content and Essential Skills


WEEK ONE

  • Glencoe computerized accounting tutorial

- Complete Problems 5-3 through 5-5

- Complete Problems 6-4 through 6-6

- Complete Problems 7-5 and 7-6


WEEK TWO

- Complete Mini Practice Set 1


WEEK THREE

- Complete Problems 8-5 through 8-7

- Complete Problems 9-4 through 9-8

- Complete Problems 10-4 through 10-8

- Complete Problems 11-4 through 11-8


WEEK FOUR

- Complete Mini Practice Set 2


Skills


Change company name

- Set system date

- Print Chart of Accounts Report

- Enter General Ledger account

- Record beginning balances

- Record and post a journal entry

- Print reports


Verify information

- Prepare Financial Statements

- Close fiscal year

- Record a payment

- Adjust an account


Assessment


Print Chart of Accounts

-Print General Journal report


Print General Journal

-Complete Audit Test


Print General Ledger TB report

-Print Financial statements

-Print Post-Closing TB

-Print Account Reconciliation report


Print General Journal

-Print Trial Balance

-Print PC TB

- Complete Audit Test


Resources


Optional


December

Content and Essential Skills


WEEK ONE

  • Complete Problems 12-5 through 12-10


WEEK THREE

  • Complete Problems 13-7 through 13-10


WEEK THREE

  • Final:

- Complete Mini Practice Set 3


Skills


Update an employee record

- Calculate gross earnings

- Print payroll checks


Calculate and record payroll deductions

- Record the employers payroll taxes

- Record the payment of tax liabilities


Assessment


Print Payroll Register report

- Print Current Earnings report


Print General Journal and Ledgers


Print General Journal

- Print Financial Statements

- Complete Audit Test


Resources


Optional


January

Content and Essential Skills


Skills


Assessment


Resources


Optional


February

Content and Essential Skills


Skills


Assessment


Resources


Optional



March

Content and Essential Skills


Skills


Assessment


Resources


Optional


April

Content and Essential Skills


Skills


Assessment


Resources


Optional


May

Content and Essential Skills


Skills


Assessment


Resources


Optional


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