EED - Perkins Program

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- Kenai Peninsula Borough School District
Course Name
Course Number
Middle School		This is a middle school course (taught at middle school, not for high school credit)
Foundational Course		This is a foundational CTE course (foundational courses are not technical)
Number of HS Credits
Sequence(s)		('*' - Means CTEPS)
Occupational Standards
Source(s) of Occupational Standards
Names/Numbers of Occupational Standards
Registration Information
Course Description		Accounting 1 is designed to provide students with the fundamental skills needed to understand the basic accounting cycle for a sole proprietorship or partnership for a service or merchandising business. Accounting 1 examines how to make decisions about planning, organizing, and allocating resources using accounting procedures. Throughout the course, students focus on double-entry accounting; methods and principles of recording business transactions; the preparation of various documents used in recording revenues, expenses, assets, and liabilities; and the preparation of financial statements.
Instructional Topic Headings		Terminology, Career exploration, Types of Business Organizations, The basic accounting cycle for a sole proprietorship and Service Business, Analyzing Transactions into Debit and Credit Parts, Recording Transactions in a General Journal, Posting from a General Journal to a General Ledger, Cash Control Systems, Reconciling the Bank Statement, Financial Statements for a Service and Merchandising Business, Recording Adjustments and Closing Entries, Journalizing using Special Journals, Using Special Journals, Calculating cost of goods sold, Preparing a Work Sheet for a Merchandising Business
Summative Assessments and Standards
Technical Skills Assessment
Course must address the following element:
Employability Standards Source
Career and Technical Student Organizations
CTSO
Dual Enrollment Information
Current Dual Enrollment Articulation Agreement?		(To enter Dual Enrollment information Check, then fill in ALL related fields)

Approval Date	Expiration Date	Status	Initials	Comments
Course Approval History (Newest at the top)
8/1/2023	8/1/2028	Approved	SB	approved. back dated to 8/1/2023
6/11/2023	6/11/2025	Not Approved	AUTO - Initial Course Submission

Approval Status	Initials	CIP Code	Approval Date
New Approval Status (which ever record has been inserted the last will be the one in use by the application.)

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