Accounting II

Students will develop advanced skills that build upon those acquired in Accounting I. Students continue applying concepts of double-entry accounting systems related to merchandising businesses. Additional accounting skills will be developed, including preparing and journalizing payroll records, calculating and recording adjusting entries, and interpreting financial information. Exposure to automated accounting procedures is strongly encouraged.

Standards and Objectives
Test Points by Standard

  • Test Number: 212
  • CIP Code: 52.0322
  • Levels: 10-12
  • Course Length: 0.5 Credit
  • Number of Questions: See Test Points by Standard
  • 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.