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Accounting I

 Lower Dauphin School District

Curriculum Guide

Course Title: Accounting I
Subject: Business Grade Level(s): 9-12
 

Synopsis of Curriculum

Accounting I is a course for students who have a variety of career objectives. It is designed for students who want beginning vocational preparation for accounting careers. It is also designed for students planning careers in related business fields for which mastery of some accounting knowledge, understanding, and application is needed. It will fulfill the needs of students seeking the foundation on which to continue studying business and accounting at the college level.

 

Units of Study Titles

Starting a proprietorship: Changes that affect the accounting equation

Analyzing transactions into debit and credit parts

Journalizing transactions

Posting to a ledger

Cash control systems

Worksheet and adjusting entries for a service business

Financial statements for a proprietorship

Recording closing entries and preparing a post-closing trial balance for a service business

Accounting for purchases and cash payments