Career and Technical Education

Course Blueprint of Essential

Standards
Business, Finance, and Information
Technology Education
6311 Accounting I
Public Schools of North Carolina
State Board of Education Department of Public Instruction
Academic Services and Instructional Support
Division of Career and Technical Education
Deborah Seehorn, Project Director
alei!h, North Carolina
Summer 2010
Special than"s to the follo#in! educators #ho developed
this blueprint$
Melody Dutton Albemarle High School
Robin Isaacs Watauga High School
Bill a!e Southside High School
This blueprint has been revie#ed b% business and
industr% representatives for technical content and
appropriateness for the industr%$ Contact
BusinessandITEducation&dpi$nc$!ov for more
information$
'()) Accountin! I Summer *+)+, ,ersion * Pa!e -ii
CTE Course Blueprint of Essential Standards
A course blueprint la%s out the frame#or" of the curriculum for a !iven course$
The blueprint includes units of instruction, essential standards in each unit, and the specific objectives for each essential standard$ The blueprint
illustrates the relative #ei!ht of the units, essential standards, and objectives #ithin the course$ Each essential standard and objective reflects the
intended level of learnin! throu!h t#o dimensions that reflect the evised Bloom.s Ta-onom% /BT0$ The 1no#led!e Dimension is represented #ith
letters A2D, and the Co!nitive Process Dimension is represented b% numbers )2'$
The blueprint should be used b% teachers to plan the course of #or" for the %ear, prepare dail% lesson plans, and construct instructionall% valid
interim assessments$ State#ide assessments are ali!ned directl% #ith the course blueprint$ This blueprint and other ali!ned curriculum products and
assessments are developed usin! the evised Bloom.s Ta-onom%$
3or additional information about this blueprint, contact the Division of Career and Technical Education, North Carolina Department of Public
Instruction, '(45 6ail Service Center, alei!h, North Carolina *7'552'(45$
eference8 Anderson, 9orin :$ /Ed$0, 1rath#ohl, David $ /Ed$0, et al$, A "a#onomy $or earning% "eaching% and Assessing& A Re'ision o$ Bloom(s
"a#onomy o$ )ducational *b+ecti'es% Addison :esle% 9on!man, Inc$, Ne# ;or", *++)$
Interpretation of Columns on CTE Course Blueprints
No !eading Column information
)
ES<
=bj$<
ES>Essential standard number /t#o di!its0? =bj$>=bjective number /uni@ue course identifier plus essential standard number and t#o2di!it objective number0$
*
Anit TitlesBEssential
Standard and
=bjective Statements
Statements of unit titles, essential standards per unit, and specific objectives per essential standard$ Each essential standard statement or specific objective
be!ins #ith an action verb and ma"es a complete sentence #hen combined #ith the stem CThe learner #ill be able to$ $ $D /The stem appears once in Column
*$0 =utcome behavior in each essential standardBobjective statement is denoted b% the verb plus its object$
( 9ocal Ase Space for use b% 9ocal Education A!encies$
E Course :ei!ht
Sho#s the relative importance of each objective, essential standard, and unit$ Course #ei!ht is used to help determine the percenta!e of total class time that is
spent on each objective$
4
BT
Desi!nation
Classification of outcome behavior in essential standards and objective statements in Dimensions accordin! to the evised Bloom.s Ta-onom%$ /Co!nitive
Process Dimension8 ) emember, * Anderstand, ( Appl%, E Anal%Fe, 4 Evaluate, ' Create0 /1no#led!e Dimension8 A 3actual 1no#led!e,
B Conceptual 1no#led!e, C Procedural 1no#led!e0$
'
Inte!rated
S"ill Area
Sho#s lin"s to other academic areas$ Inte!rated s"ills codes8 A>Arts? E>En!lish 9an!ua!e Arts? CD>Career Development? CS>InformationBComputer S"ills?
G>Gealthful 9ivin!? 6>6ath? SC>Science? SS>Social Studies$
7
Core
Supp
Desi!nation of the essential standards and objectives as Core or Supplemental$ Essential standards and objectives desi!nated HCoreH must be included in the
Annual Plannin! Calendar and are assessed on the state#ide assessments$
,areer and "echnical )ducation conducts all acti'ities and -rocedures .ithout regard to race% color% creed% national origin% gender% or disability/ "he res-onsibility to
adhere to sa$ety standards and best -ro$essional -ractices is the duty o$ the -ractitioners% teachers% students% and0or others .ho a--ly the contents o$ this
document/
,areer and "echnical Student *rgani1ations 2,"S*3 are an integral -art o$ this curriculum/ ,"S*s are strategies used to teach course content% de'elo- leadershi-%
citi1enshi-% res-onsibility% and -ro$iciencies related to .or!-lace needs/
'()) Accountin! I Summer *+)+, ,ersion * Pa!e -iii
B"SINESS, FIN#NCE, #N$ INF%&'#TI%N TEC!N%(%)* E$"C#TI%N
C=ASE B9AEPINT =3 ESSENTIA9 STANDADS for +,11 #CC%"NTIN) I
/ecommended hours of instruction8 )(4 2 )I+0
ES <
=bj <
Anit TitlesBEssential Standards and =bjective Statements
/The 9earner #ill be able to80
9ocal
Ase
Course
:ei!ht
BT
Desi!nation
Inte!rated S"ill
Areas
Core
Supp
) * ( E 4 ' 7
Total Course -eight 100.
# T!E #CC%"NTIN) C*C(E +/.
100 "nderstand accounting fundamentals 11. B2 C$, '
1/41 5nderstand the accounting e6uation% debits and credits/ 78 B9 M ,ore
1/49 5nderstand double:entry accounting +ournal entries/ 78 B9 M ,ore
1/43 5nderstand ethics and s!ills needed $or em-loyment in accounting/ 38 B9 ,D ,ore
200 #pply accounting procedures for a sole proprietorship 20. C, CS, '
9/41 A--ly -rocedures to -re-are and -ost +ournal entries $or a sole -ro-rietorshi-/ 118 ,3 ,S% M ,ore
9/49 A--ly -rocedures to -re-are $inancial statements $or a sole -ro-rietorshi-/ ;8 ,3 ,S% M ,ore
9/43 A--ly accounting -rocedures to -re-are end o$ -eriod ad+usting and closing entries/ <8 ,3 ,S% M ,ore
,00 #pply accounting procedures for a merchandising 1usiness ,0. C, CS, '
3/41 A--ly -rocedures to -re-are +ournal entries related to -urchases and cash -ayments/ 118 ,3 ,S% M ,ore
3/49 A--ly -rocedures to -re-are +ournal entries related to sales and cash recei-ts/ 118 ,3 ,S% M ,ore
3/43 A--ly accounting -rocedures to -ost to the ledgers and -re-are ad+usting entries% closing
entries% and $inancial statements $or a merchandising business/
198 ,3 ,S% M ,ore
B B#N2IN), 3#*&%((, #N$ S3ECI#(I4E$ #CC%"NTIN) 3&%CE$"&ES ,1.
000 #pply accounting procedures to perform 1an5ing and payroll acti6ities 1+. C, CS, '
7/41 A--ly -rocedures to reconcile a ban! statement and -re-are related +ournal entries/ <8 ,3 ,S% M ,ore
7/49 A--ly -rocedures to maintain a -etty cash $und and -re-are related +ournal entries/ 78 ,3 ,S% M ,ore
7/43 A--ly -rocedures to com-lete -ayroll records and -re-are related +ournal entries/ =8 ,3 ,S% M ,ore
700 #pply accounting procedures to perform selected speciali8ed accounting acti6ities 17. C, CS, '
</41 A--ly -rocedures to -re-are +ournal entries $or notes -ayable and notes recei'able transactions/ <8 ,3 ,S% M ,ore
</49 A--ly -rocedures to -re-are +ournal entries $or uncollectible accounts transactions/ <8 ,3 ,S% M ,ore
</43 A--ly -rocedures to -re-are +ournal entries $or straight:line de-reciation o$ -lant assets
transactions/
<8 ,3 ,S% M ,ore
'()) Accountin! I Summer *+)+, ,ersion * Pa!e -iv