HSAI Curriculum Map
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Contents |
August
Content and Essential Skills
WEEK FOUR
- Chapter 2-Business transactions and the basic accounting equation.
1. Identify the basic accounting equation
2. Explain the effect of business transactions on the basic accounting equation
3. Check the balance of the accounting equation
4. Define accounting terms
5. Analyze a business transaction
Skills
Define accounting and explain the purpose of the accounting system
Define the concept of generally accepted accounting principles and ascertain the source of these standards
Demonstrate an understanding of the fundamental accounting equation
Assessment
Check Your Learning Activities
Exercises 2-1, 2-2, 2-3
Problem 2-1, 2-2, 2-3
Chapter 2 Test
Resources
Accounting textbook
Teaching transparencies
Solutions transparencies
Optional
September
Content and Essential Skills
WEEK ONE
- Chapter 3-Analyzing transactions affecting assests, liabilitites and owners equity
Chapter Objectives:
- List and apply the rules of debits and credits to assets, liabilities and owner's equity accounts.
- Effectively use T-accounts to analyze business transactions.
- Determine the balances for accounts that have been affected by business transactions.
- Define accounting terms in Chapter 3.
WEEK TWO
- Chapter 4-Analyzing transactions affecting, Revenue, expenses and withdrawals
Chapter Objectives:
- Explain the difference between permanent and temporary accounts
- List and apply the rules of debit and credit for revenue, expense, and withdrawals account
- Use the six-step method for analyzing transactions
- Define vocabulary terms.
WEEK THREE
- Chapter 5-Recording transactions in the general journal
Chapter Objectives:
- Describe the first three steps in the accounting cycle
- Give examples of source documents
- Describe the steps followed to make a journal entry
- Make accurate entries in the general journal
- Correct errors in general journal entries.
- Define vocabulary terms.
WEEK FOUR
- Chapter 6-Posting entries to the general ledger accounts
Skills
NBEA STANDARDS
Classify items as assets, liabilities, or owner's equity
Analyze business transactions using source documents and describe the effect on the accounting equation
Explain the double-entry system of accounting and apply debit and credit rules when analyzing business transactions
NBEA STANDARDS
Describe the purposes of revenue, expense, and drawing accounts and illustratre their effects on owner's equity
Analyze business transactions using source documents and describe the effect on the accounting equation.
Explain the purpose of the capital and drawing accounts for a sole proprietorship
NBEA STANDARDS
Explain the purpose of the journal and the process of journalizing business transactions
NBEA STANDARDS
Analyze the relationship of the journal to the ledger
Explain the purpose of a ledger account and post information from the journal to the ledger
Assessment
Check Your Learning activities
- Exercises 3-1 through 3-3
- Problems 3-1 through 3-4
- Chapter 3 Review worksheet
- Chapter 3 Test
Check Your Learning activities
- Exercises 4-1 and 4-2
- Problems 4-1 through 4-4
- Chapter 4 Review worksheet
- Chapter 4 Test
Check Your Learning activities
- Exercises 5-1 through 5-3
- Problems 5 -1 through 5-4
- Chapter 5 Review worksheet
- Chapter 5 Test
Check Your Learning activities
- Exercises 6-1 through 6-3
- Problems 6 -1 through 6-4
- Chapter 6 Review worksheet
- Chapter 6 Test
Resources
Optional
October
Content and Essential Skills
WEEK ONE
- Introduction to adding machines
- Application I
WEEK TWO
- Chapter 7-Preparing a six-column work sheet
Chapter Objectives:
- Explain the purpose of the work sheet.
-- Describe the parts of a six-column work sheet.
- Prepare a six-column work sheet.
- Calculate net income and net loss amounts.Define the accounting terms introduced in this chapter -
WEEK THREE
- Chapter 8-Preparing financial statements
Chapter Objectives:
- Explain the purpose of the income statement.
- Prepare an income statement.
- Explain the purpose of the statement of changes in owner’s equity.
- Prepare a statement of changes in owner’s equity.
- Explain the purpose of a balance sheet.
- Prepare a balance sheet in report form.
- Define the accounting terms introduced in this chapter
WEEK FOUR
- Chapter 9-Completing the accounting cycle for a sole proprietorship
Chapter Objectives:
- Explain why the temporary capital accounts are closed at the end of the fiscal period.
- Explain the purpose of the Income Summary account.
- Explain the relationship between the Income Summary account and the capital account.
- Analyze and journalize closing entries.
- Post closing entries to accounts in the general ledger.
- Prepare a post-closing trial balance.
- Define the accounting terns introduced in this chapter.
Skills
NBEA STANDARDS
Demonstrate correct Ten-Key procedure
NBEA STANDARDS
Prepare a trial balance and explain its uses and limitations
NBEA STANDARDS
Prepare and explain the purposes of each financial statement and describe the way they articulate with each other
NBEA STANDARDS
Explain the closing process and journalize and post the closing entries
Assessment
Correctly complete activities 1-4 in Ten Key book
-Completed application activity
Check Your Learning activities
-Exercises 1-3
-Problems 1 and 2
-Review Worksheet
-Chapter 7 Test
Check Your Learning activities
-Exercises 1-2
-Review Worksheet
-Chapter 8 Test
Check Your Learning activities
-Exercises 1-2
-Problems 1-4
-Review Worksheet
-Fact and Idea Review
-Chapter 9 Test
Resources
Optional
November
Content and Essential Skills
WEEK ONE
- Chapter 10-Cash Control and Banking Activities
Chapter Objectives:
- Describe the internal controls used to protect cash.
- Describe the forms used to open and use a checking account.
- Accurately record information on check stubs.
- Prepare a check correctly.
- Reconcile a bank statement.
- Journalize and post entries relating to bank service charges.
- Define the terms introduced in this chapter.
WEEK TWO
- Application Two (3-5 days)
WEEK THREE
- Adventure Travels Simulation
WEEK FOUR
- Adventure Travels
Skills
NBEA STANDARDS
Describe and use the steps involved in the reconciliation process
NBEA STANDARDS
All previously described standards
NBEA STANDARDS
All previously described standards
Assessment
Check Your Learning activities
Exercises 1-4
Problems 1-4
Review Worksheet
Chapter 10 Test
Completed Application
Completed Simulation
Resources
Optional
December
Content and Essential Skills
WEEK ONE
- Adventure Travels
WEEK TWO
- Accounting Monopoly
WEEK THREE
Prepare:
- Worksheet
- Financial statements for Accounting monopoly
- Closing entries
- PC trial balance
-Finals
Skills
NBEA STANDARDS
All previously described standards
NBEA STANDARDS
All previously described standards
Assessment
Completed simulation
Completed:
- Worksheet
- Financial statements for Accounting monopoly
- Closing entries
- PC trial balance
Final exam
Resources
Optional
January
Content and Essential Skills
WEEK ONE
- Chapter 11-Accounting for Sales on Account
Chapter Objectives:
- Record sales of merchandise on account in a multicolumn sales journal.
- Post from the sales journal to customer accounts in the accounts receivable subsidiary ledger.
- Foot, prove, and total the sales journal at the end of the month and post column totals in the general ledger.
-Define the accounting terms introduced in this chapter.
WEEK TWO AND THREE
- Chapter 12-Accounting for Cash Receipts
Chapter Objectives:
- Journalize cash received by a business in a cash receipts journal.
- Post from the cash receipts journal to the accounts receivable subsidiary ledger and to the general ledger.
- Foot, prove, total, and rule a cash receipts journal.
- Post column totals from the cash receipts to the general ledger.
- Prepare a schedule of accounts receivable.
- Define the accounting terms introduced in this chapter.
WEEK FOUR
- Chapter 13-Accounting for Purchases on Account
Chapter Objectives:
- Describe the procedures for processing a purchase on account.
- Explain the use of the Purchases account.
- Journalize a purchase on account in a purchases journal.
- Post from the purchases journal to the accounts payable subsidiary ledger and to the general ledger.
- Define the accounting terms introduced in this chapter.
Skills
NBEA STANDARDS
Establish and maintain accounts for receivables and related interest
Create and maintain the accounts receivable subsidiary ledger and an account for credit card sales
NBEA STANDARDS
Create and maintain the accounts receivable subsidiary ledger and an account for credit card sales
NBEA STANDARDS
Create and maintain the accounts payable subsidiary ledger
Assessment
Exercises 1 and 2
- Check Your Learning
- Problems 1, 2 and 5
- Review Worksheet
- Chapter 11 Test
Exercises 2 and 3
- Check Your Learning
- Problems 2 and 4
- Review Worksheet
- Chapter 12 Test
Exercises 1 and 2
- Check Your Learning
- Problems 3 and 4
- Review Worksheet
- Chapter 13 Test
Resources
Optional
February
Content and Essential Skills
WEEK ONE
- Chapter 14-Accounting for Cash Payments
Chapter Objectives:
- Journalize various cash payments in a cash payments journal.
- Post from the cash payments journal to the accounts payable subsidiary ledger and the general ledger.
- Total, prove, and rule the cash payments journal.
- Post special amount column totals to the general ledger.
- Prepare a schedule of accounts payable.
- Prove cash.
- Define the accounting terms introduced in this chapter.
WEEK TWO
- Chapter 15-General Journal Transactions
Chapter Objectives:
- Explain the purpose of debit and credit memorandum.
- Journalize transactions involving sales returns and allowances.
- Journalize transactions involving purchases returns and allowances.
- Journalize correcting entries.
- Define the accounting terms introduced in this chapter.
WEEK THREE
- Mini Practice Set
WEEK FOUR
- Chapter 16-Preparing a 10-column Worksheet
Chapter Objectives:
- Describe the parts of a ten-column work sheet.
- Determine which general ledger accounts must be adjusted and calculate the amounts of the adjustments needed.
- Prepare a ten-column work sheet.
- Define the accounting terms introduced in this chapter.
Skills
NBEA STANDARDS
Identify cash control techniques
NBEA STANDARDS
Explain the purpose of adjusting entries
Assessment
Exercises 1 and 3
- Check Your Learning
- Problems 1, 2 and 4
- Review Worksheet
- Chapter 14 Test
Exercises 1, 2 and 3
- Check Your Learning
- Problems 1, 2 and 3
- Review Worksheet
- Chapter 15 Test
Completed Application
Exercises 1 and 2
- Check Your Learning
- Problems 1, 2 and 3 (adjustments only)
- Review Worksheet
- Chapter 16 Test
Resources
Optional
March
Content and Essential Skills
WEEK ONE
- Chapter 17-Preparing Financial Statements for a Corporation
Chapter Objectives:
- Explain how the financial statements for a corporation differ from those for a sole proprietorship.
- Prepare an income statement for a merchandising corporation.
- Prepare a statement or retained earnings for a merchandising corporation.
- Prepare a balance sheet for a merchandising corporation.
- Define the accounting terms introduced in this chapter.
WEEK TWO
- Chapter 18-Recording Adjusting and Closing Entries
Chapter Objectives:
- Record adjusting entries in the general journal.
- Post adjusting entries to the general journal.Record closing entries for a merchandising corporation.
- Post closing entries to the general ledger accounts.
- Prepare a post-closing trial balance.
WEEK THREE
- Spring Break
WEEK FOUR
- Chapter 19-Payroll Accounting
Chapter Objectives:
- Explain the importance of accurate payroll records.
- Calculate gross earnings and net pay.
- Explain the types of deductions from employees’ gross earnings.
- Prepare a payroll register.
- Prepare an employee’s earnings record.
- Define the accounting terms introduced in this chapter.
Skills
NBEA STANDARDS
Explain the advantages and disadvantages of the three forms of business ownership-sole proprietorships, partnerships, and corporations.
NBEA STANDARDS
Prepare and maintain payroll records using manual systems
Calculate earnings at an hourly and piece rate and on a salary, commission and salary/commission basis
Calculate deductions including federal income tax, SS tax, Medicare, state income and other deductions to determine net pay
Calculate employer payroll taxes
Assessment
Exercises 1 and 2
- Check Your Learning
- Problems 1, 2, 3 and 4
- Review Worksheet
- Chapter 17 Test
Exercises 1 and 2
- Check Your Learning
- Problems 1, 2, 3 and 4
- Review Worksheet
- Chapter 18 Test
Exercises 2 and 3
- Check Your Learning
- Problems 1, 2, 3, and 4
- Review Worksheet
- Chapter 19 Test
Resources
Optional
April
Content and Essential Skills
WEEK ONE
- Chapter 20-Payroll and Tax Records
Chapter Objectives:
- Record payroll information in the cash payments journal.
- Describe and calculate the employer’s payroll taxes.
- Record the employer’s payroll taxes in the general ledger.
- Identify tax reports that are prepared regularly by the employer.
- Define the accounting terms introduced in this chapter.
WEEK TWO
- Outerbanks Simulation
WEEKS TWO-FOUR
- Outerbanks Simulation
Skills
NBEA STANDARDS
Calculate deductions including federal income tax, Social Security tax, Medicare tax, state income tax, and other deductions to determine net pay
Calculate employer's payroll taxes
See above standards
Assessment
Exercises 1, 2 and 3
- Check Your Learning
- Problems 1, 2, and 3
- Review Worksheet
- Chapter 20 Test
Completed simulation
Resources
Optional
May
Content and Essential Skills
WEEK ONE
- Outerbanks Simulation
WEEK TWO
- Outerbanks Simulation
WEEK THREE
- Review for final or mini prac set
WEEK FOUR
- Final Exams
Skills
See above objectives.
Assessment
Audit Test
Completed Simulation
Resources
Optional
