Business

Students will record journal entries, open general ledger accounts, and post to the general and subsidiary ledgers. Additionally, students will produce the end of the fiscal period work: worksheets, adjusting and closing entries, and financial reports. Students will complete several business simulation projects in this course to demonstrate an understanding of the ten-step accounting cycle for both a sole proprietorship and corporation. This course may not be applied to a math credit towards graduation. With completion of this course the student may be eligible to earn 3 college credits through College Connections from QVCC: ACC L113

School-wide Expectations: 1, 2B, and 4

Grades 10 - 12

Academic

Full year   1 HS Credit, 3 College Credits

Students will utilize the ten steps of the accounting cycle for a corporation. Students will record business transactions using the special journals and general journal. Students will prepare journal entries for uncollectible accounts, adjust inventory, record plant asset depreciation, convert receivables and payables to notes and interest-bearing notes, accrue revenue and expenses, and distribute dividends. With completion of this course the student may be eligible to earn 3 college credits through College Connections from QVCC: ACC L113, Financial Accounting and/or through an articulation with Nichols College: ACCT 238: Financial Accounting.

School-wide Expectations: 1, 3, and 4

Grades 11 - 12

Academic

Full year   1 HS Credit, 3 College Credits

Students will study and interpret the theory behind the three foundations (human resources foundation, economic foundation, and marketing/business foundation) as well as the ten functions of marketing: distribution, finance, marketing information management, pricing, service, product planning, promotion, risk management, selling, and leadership. Students will be exposed to various software programs to produce classroom assignments and therefore demonstrate an understanding of the school computer usage policy.

School-wide Expectations: 2A, 3, and 4

Grades 9 - 12

Academic

Full year   1 Credit

Students will obtain knowledge and understanding about money management principles as they relate to personal finance decisions. Students will apply a rational decision-making process as it applies to the roles of citizens, workers, and consumers. Students will develop and evaluate a spending/savings plan, evaluate savings investment options to meet short-term and long-term goals, and identify various forms of income and analyze factors that affect income as a part of the career and decision-making process. Students will identify factors that affect the choice and cost of credit, and the legal aspects of using credit. Students will maintain checking accounts. Students will gain an understanding of annuities. Students will become familiar with various insurance options: life insurance, short and long term disability insurance, car insurance, and medical insurance. Students will utilize many software applications to complete the course assignments and in doing so will demonstrate a working knowledge of the computer usage policy as well as create a digital array of work.

School-wide Expectations: 1, 2B, and 3

Grades 9 - 12

Academic

Semester   .5 Credit

Students will learn to touch-type. Students will use Microsoft Office™ software to produce word processing documents, spreadsheets, web pages, and databases. Students will apply the techniques learned in the software to create their own letter, memorandums, term papers, fiscal reports, and web pages. Students will be exposed to various software programs to produce classroom assignments and therefore demonstrate an understanding of the school computer usage policy. With completion of this course the student may be eligible to earn 3 college credits through College Connections from QVCC; CSA L105, Intro to Software Applications.

School-wide Expectations: 3, 4, and 5A

Grades 9 - 12

Academic

Full year   1 HS Credit, 3 College Credits