Accounting Curriculum Resources

Students gain a knowledge of the accounting cycle, entering transactions in journals, posting to ledgers, compiling end-of-period worksheets, adjusting and payroll systems, and writing and communication examples.

ACCOUNTING I
Students will develop skill beginning with an understanding of the basic elements and concepts of double-entry accounting systems. Skills will include a knowledge of the accounting cycle, entering transactions in journals, posting to ledgers, compiling end-of-period worksheets, adjusting and payroll systems, and writing and communication examples. Proficiency of automated accounting procedures is encouraged.

Standards and Objectives - PDF

STANDARD 1
Students will acquire and use accounting terminology and professional attitude and skills throughout the study of accounting.

STANDARD 2
Students will list and identify characteristics of the three basic accounting equation elements.

STANDARD 3
Students will apply the theory of debit and credit to the accounting equation, define a business transaction, and show how and why accounts are increased and decreased.

STANDARD 4
Students will identify and use source documents for journalizing transactions; students will post journal entries to a ledger.

STANDARD 5
Students will prepare, analyze and interpret financial statements.

STANDARD 6
Students will prepare closing entries and a post-closing trial balance.

STANDARD 7
Students will demonstrate proper cash management.

STANDARD 8 (Optional Standard)
Students will acquire automated accounting competency or calculator proficiency if computers are not available.

OTHER RESOURCES

Resources are available due to the efforts and submissions of teachers throughout the state of Utah. They have been collected your use, modify as needed.

Please share your own lesson ideas and resources.  Submit what you have, and the
Business Education Lesson Plan Team will format and organize all material.

Updated September 7, 2011