Accounting I

Students will develop skills beginning with an understanding of the basic elements and concepts of double-entry accounting systems related to service businesses organized as a sole proprietorship. Skills include understanding of the accounting equation, analyzing business transactions, entering transactions in journals, posting to ledgers, compiling end-of-period financial statements, preparing closing entries, and managing cash.

Note: This course is a Core elective, which may be offered for either 0.5 units of mathematics or Career and Technical Education (CTE) credit. Persons who teach this course would be required to have a Mathematics endorsement, a Business and Marketing Core endorsement, or a Business and Marketing (CTE/General) endorsement. The credentials of the instructor do not determine the credit options for students. Students may decide to take this class for mathematics or CTE credit, but not both. However, to generate CTE add-on dollars, a mathematics teacher must also have an approved CTE endorsement.

Strands and Standards
Test Points by Strand

  • Test Number: 210
  • Core Code:
  • Levels: 10-12
  • Course Length: 0.5 Credit
  • Number of Questions: See Test Points by Strand
  • Test Duration: 90 Minutes
  • Eligibility: Successful completion of the course standards and objectives.

Performance Evaluation

Required Tracking Form
The performance documentation is required to be submitted to the school testing coordinator on the day of the test.

Performance Documentation

Optional Tracking Form
The student performance evaluation is a required component of the skill certification process. Each student must be evaluated on the required performance objectives. Performance objectives my be completed and evaluated any time during the course.

Student Performance Evaluation
Summary Score Sheet

Teacher Helps

Accounting Terms
2011 Accounting I and II Changes

Note: Students are allowed to use resources and texts for this skills test.


Students who achieve 80% (moderately to highly skilled) on all performance objectives and 80% on the written test will be issued a CTE skill certificate.