1. PLEASANT VALLEY SCHOOL DISTRICT
    2. Brodheadsville, Pennsylvania 18322
    3. PLANNED COURSE ADAPTATIONS/MODIFICATIONS
    4. Introduction
  1. PREFACE
  2. PLANNED COURSE CURRICULUM GUIDE (PCCG)
  3. DEFINITIONS

 
 
 
 
 
 

 
 
 
 


 


PLEASANT VALLEY SCHOOL DISTRICT



PLEASANT VALLEY SCHOOL DISTRICT


Brodheadsville, Pennsylvania 18322



Brodheadsville, Pennsylvania 18322


PLANNED COURSE ADAPTATIONS/MODIFICATIONS



PLANNED COURSE ADAPTATIONS/MODIFICATIONS
 


Introduction



Introduction
 

 The instructional adaptations that follow are provided as suggestions to be implemented with all students, particularly with those in need of special education services including the gifted. This listing is in no way intended to be exhaustive. Rather, it is reflective of some major considerations in the area of curriculum adaptations/modifications.
 
These instructional adaptations will work with any student, but are especially beneficial to those in need of learning support. Some may argue that these modifications are simply good teaching. Indeed, modifications of this type do represent good teaching. These principles of good teaching become instructional modifications whenever: (1) certain students in a particular class require such modifications above and beyond what is typically required by most students in that class and (2) without these modifications, these same students would not succeed.
 
Assessment is an integral part of instruction reflecting student progress as well as achievement. Therefore, also included are suggestions for assessment modifications.
 
 
  Peer Support
  Cooperative learning among peers
  Modeling
  Development of Information Organizer
  Development of Graphic Organizer
  Development of structured study guides
  Student selection of instructional material (i.e., reading, writing, math)
  Taped lessons
  Copy notes (peer or teacher)
  Student conferencing
  Combine and vary modes of lesson presentation
  Adjust language level to match the developmental and intellectual levels of students
  Let student practice given examples first. Then assign tasks to be completed.
  Provide opportunity for guided and independent practice in a variety of situations
  Limit number and length of directions
  Have students repeat/review directions (i.e., peer to peer, student to teacher)
  Give feedback that is as immediate, specific, and objective as possible
  Clarify error responses so that students do not make the same errors over and over again
  Reinforce progress towards desired outcomes
  Breakdown complex tasks into smaller, more manageable units
  Use verbal prompts to elicit desired results
  Use manual guidance (i.e., hand over hand) to facilitate correct responses
  Computer assisted instruction
  Assessment based upon teacher observation of student performance (i.e., daily work, portfolio, artifacts, projects) 		  Extended test time
  Test read to student by teacher or peer
  Oral testing (i.e., student retelling of information)
  Open book/note test
  Alternate testing (any demonstration of a student's understanding of concepts)
  Retesting
  Reduce the number of responses required on tests
  Use of curriculum based assessment
  Vary test format
  Objectively define mastery as related to each task. Tasks should be learned to mastery
  Reduce or remove distracting stimuli
  Use of concrete objects and manipulatives in all stages of instruction and assessment
  Emphasize important information
  Allow extra time to complete assignments/projects
  Limit the number of assigned tasks in the initial stages of learning. As the student's competency increases, expect the student to complete the same number of tasks as the rest of the class
  Use supplemental materials
  Alternate assignments accepted (i.e., modification to homework assignments)
  Flexible grouping/individual assistance
  Seating to accommodate needs
  Teacher proximity
  Use behavioral management techniques (i.e., contracts, time-out, token system, charts)


 
 

 

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PREFACE
 

 
 
Users and information seekers should familiarize themselves with the purpose and terminology of this Planned Course
Curriculum Guide (PCCG). We suggest that you first read the following:
 
 
            • PCCG PURPOSE AND INTENT
           • PCCG DEFINITIONS
 
 
  The PCCG specifies the unit lesson outcome, essential content, standards, activities, resources, and evaluation of student performance. This sector provides the means to initiate the learning activities to attain the program goal as identified in the course description and intent.
 
 The standards and outcomes are minimal expectations; further embellishment of the course is discretionary with the instructor depending upon the capability of the students.
 
 This PCCG is designed as an ACTIVE document capable of technological modification as required.
 
 The instructional delivery of this curriculum is quality controlled through the lesson plan development of the teacher.
 
 
 
               
 
 
 

PLANNED COURSE CURRICULUM GUIDE (PCCG)
PURPOSE AND INTENT
 

 
 

The Planned Course Curriculum Guide (PCCG) is a multi-purpose document:
 

•  All staff, particularly new teachers, can understand instructional expectations through the WRITTEN curriculum
 
•  A continuing district-wide instructional process and scope and sequence of subject matter are enhanced. The WRITTEN curriculum is delivered through the TAUGHT curriculum [instructional content and learning activities] and is evaluated through the TESTED curriculum [expected levels of student achievement - learning outcomes]
 
•  Priority student-centered outcomes are identified and attained through suggested learning activities and content designed to help insure a balanced and comprehensive basic curriculum
 
•  Essential content and course standards provide an efficient basis for selecting appropriate instructional materials and resources
 
•  Staff development areas for curriculum improvement are provided
 
•  The PCCG conforms with current Pennsylvania Department of Education curriculum regulations and serves the dual feature of providing both an administrative document and an instructional guide
 
•  Content and subject format remain flexible and adaptable to modification - an “active” document
 
•  Special Pennsylvania Department of Education [PDE] legislation is identified
 
•  Parents and students are provided with an overview of the instructional program and each course in particular
 
 
 
 
 
 
 

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PLANNED COURSE CURRICULUM GUIDE (PCCG)

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DEFINITIONS
 

•  Course Description and Intent: a brief overview of the course and program goals
 
 
•  Instructional Time: frequency of class meetings and time/appropriate credit at the secondary level
 
 
•  Special Notes: emphatic features or highlights and identification of Department of Education mandates found in the course
 
 
•  Unit Lesson Outcome: describes the knowledge, skills, attitudes, student performance behaviors and areas of study that have been identified as appropriate to help the student attain the rigorous standards of a quality education
 
 
•  Teaching-Learning Activities: suggested activities designed to help all students achieve the learning outcomes and standards
 
 
•  Outcomes/Standards: statements establishing the minimal knowledge, skills, performance behaviors, and essential learning (content) a student must attain
 
 
•  Expected Levels of Achievement (Learning Outcomes): what students will be expected to do as a result of the application of teaching-learning activities and content
 
 
•  Evaluation Criteria (Actual Level of Attainment): student performance level achieved and measured through specified evaluation criteria

 
Subject Title: BUSINESS EDUCATION
 
Discipline/Grade Level: 		 
ACCOUNTING III -- GRADES 11, 12
UNIT LESSON OUTCOME: 1 - Corporation Accounting
 
The learner will journalize transactions for starting a corporation, prepare financial statements for a newly formed corporation, journalize stock and bond transactions and complete selected end-of-period work for a corporation.

 
RELATIONSHIP TO PA OUTCOMES/STANDARDS (Check Appropriate Graduation Outcomes)
Communications
 
1.1
X
1.2
X
1.3
X
1.4
X
1.5
X
1.6
X 1.7 X
1.8
X            
Mathematics
 
2.1
X
2.2
X
2.3
X
2.4
X
2.5
X
2.6
X
2.7
 
2.8
X 2.9   2.10   2.11    
Science & Technology
 
3.1
 
3.2
 
3.3
 
3.4
 
3.5
X
3.6
X
3.7
 
3.8
X 3.9 X        
Environment & Ecology
 
4.1
 
4.2
 
4.3
 
4.4
 
4.5
 
4.6
 
4.7
 
4.8
  4.9          
Civics & Government
 
5.1
X
5.2
X
5.3
X
5.4
X                            
Economics
 
6.1
 
6.2
 
6.3
 
6.4
 
6.5
                         
Geography
 
7.1
 
7.2
 
7.3
 
7.4
                             
History
 
8.1
 
8.2
 
8.3
 
8.4
                             
Arts & Humanities
 
9.1
 
9.2
 
9.3
 
9.4
                             
Health, Safety & PE
 
10.1
 
10.2
 
10.3
 
10.4
 
10.5
X                        
Family & Consumer Science
 
11.1
 
11.2
X
11.3
 
11.4
                             
World Language
 
12.1
 
12.2
 
12.3
 
12.4
 
12.5
 
12.6
                     
Career Education & Work
 
13.1
 
13.2
X
13.3
X
13.4
X                            

 
 

 
ESSENTIAL CONTENT OUTCOMES/STANDARD
 
CONTENT & INSTRUCTIONAL ACTIVITIES/STRATEGIES WITH CORRECTIVES AND EXTENSIONS (Individually created teaching activities may be used to achieve the standards; however, listed below are activities which may be helpful:
ACTUAL LEVEL OF ATTAINMENT (EVALUATION CRITERIA) ASSESSMENT
RESOURCES AND MATERIALS
STANDARD 1      
       
  Identify accounting terminology related to corporations.
  Describe accounting concepts and practices related to corporations.
  Explain accounting procedures unique to a corporation.
  Explain the accounting procedures related to the formation of a corporation.
  Describe accounting procedures and concepts related to the sale of stocks and bonds.
  Identify the characteristics unique to corporate financial statements.
  Demonstrate the ability to record transactions necessary to start a corporation.
  Demonstrate the ability to prepare a balance sheet for a newly started corporation.
  Explain the procedure for calculating corporate dividends.
  Demonstrate the ability to record transactions necessary to record the declaration of and payment of dividends.
  Demonstrate the ability to record transactions related to the acquisition of capital through the sale of securities.
  Explain the differences between corporate stock sand bonds and their use in capital formation.
  Explain accounting terms related to financial analysis and reporting for a corporation.
  Explain accounting concepts and procedures relate to financial analysis and reporting for a corporation.
  Analyze financial statements of a corporation.
  Demonstrate the ability to record transactions necessary to amortize intangible assets.
  Calculate federal income tax for a corporation.
  Demonstrate the ability to prepare selected end-of-period work for a corporation.
 
  		  Cooperative group research activities using text and worksheets to prepare oral presentations of key unit concepts.
  Oral presentations and note taking using graphic organizers of key unit concepts.
  Discussion, paraphrasing, and analysis of key unit concepts.
  Cooperative group problem solving applying unit concepts.
  Individually guided practice in applying procedures and building skills.
  Use of internet to apply concepts to "real world" corporate records.
 
Correctives:
  "Think-pair-share" of chapter recycling problems and concept sheets.
 
Extensions:
  Class presentation using actual corporate financial statements to demonstrate concepts.
 
   		   Diagnostic:
  Pretest of students prior knowledge
  Responses to introductory questions
  Review of Accounting II performance
  Formative:
  Participation in group research activities
  Oral presentation content and delivery
  Completion of graphic organizer/topic outline
  Solutions to chapter vocabulary and application questions
  Solutions to chapter application problems
  Completion of internet "E Sheets"
  Summative:
  Objective format quiz
  Subjective format quiz
  Theory and problem test
  Portfolio entry
 
  		  Textbook
  Workbook
  Cooperative group research questions
  Graphic organizer concept sheet
  Computer lab with internet access and automated accounting software
  Accounting related web sites
  Teacher created "E Sheets"
  Resource person professional accountant and/or stock broker
 
 
 
 

 

 
Subject Title: BUSINESS EDUCATION
 
Discipline/Grade Level: 		 
ACCOUNTING III -- GRADES 11, 12
UNIT LESSON OUTCOME: 2 - Management Accounting
 
The learner will know accounting terminology related to management accounting for a corporation, understand accounting concepts and practices related to management accounting for a corporation and demonstrate management accounting procedures for a corporation.

 
RELATIONSHIP TO PA OUTCOMES/STANDARDS (Check Appropriate Graduation Outcomes)
Communications
 
1.1
X
1.2
X
1.3
X
1.4
X
1.5
X
1.6
X 1.7 X
1.8
X            
Mathematics
 
2.1
X
2.2
X
2.3
X
2.4
X
2.5
X
2.6
X
2.7
 
2.8
X 2.9   2.10   2.11    
Science & Technology
 
3.1
 
3.2
 
3.3
 
3.4
 
3.5
X
3.6
X
3.7
 
3.8
  3.9          
Environment & Ecology
 
4.1
 
4.2
 
4.3
 
4.4
 
4.5
 
4.6
 
4.7
 
4.8
  4.9          
Civics & Government
 
5.1
X
5.2
X
5.3
X
5.4
X                            
Economics
 
6.1
 
6.2
 
6.3
 
6.4
 
6.5
                         
Geography
 
7.1
 
7.2
 
7.3
 
7.4
                             
History
 
8.1
 
8.2
 
8.3
 
8.4
                             
Arts & Humanities
 
9.1
 
9.2
 
9.3
 
9.4
                             
Health, Safety & PE
 
10.1
 
10.2
 
10.3
 
10.4
 
10.5
                         
Family & Consumer Science
 
11.1
 
11.2
X
11.3
 
11.4
                             
World Language
 
12.1
 
12.2
 
12.3
 
12.4
 
12.5
 
12.6
                     
Career Education & Work
 
13.1
 
13.2
X
13.3
X
13.4
X                            

 
 

 
ESSENTIAL CONTENT OUTCOMES/STANDARD
 
CONTENT & INSTRUCTIONAL ACTIVITIES/STRATEGIES WITH CORRECTIVES AND EXTENSIONS (Individually created teaching activities may be used to achieve the standards; however, listed below are activities which may be helpful:
ACTUAL LEVEL OF ATTAINMENT (EVALUATION CRITERIA) ASSESSMENT
RESOURCES AND MATERIALS
STANDARD 2      
       
  Demonstrate the ability to prepare a budgeted income statement and cash budget with supporting schedules.
  Explain the uses of budgeted income statements and cash budgets and their supporting schedules.
  Demonstrate the ability to prepare an income statement reporting contribution margins, break even point.
  Demonstrate the ability to calculate sales dollars and unit sales needed for a planned net income.
  Explain how to analyze earnings performance and financial strength.
  Analyze management accounting concepts and practices.
  Explain terms related to budgetary planning and control.
  Identify concepts and practices related to budgeted income statements and cash budgets.
  Demonstrate the ability to prepare a budged income statement, cash budget and performance report.
  Demonstrate the ability to perform a performance analysis, efficiency analysis and financial strength analysis.
  Explain accounting concepts and practices related to managerial financial statement analysis.
  Site the managerial uses of financial statement analysis.
 
  		  Cooperative group research activities using text and worksheets to prepare oral presentations of key unit concepts.
  Oral presentations and note taking using graphic organizers of key unit concepts.
  Discussion, paraphrasing, and analysis of key unit concepts.
  Cooperative group problem solving applying unit concepts.
  Individually guided practice in applying procedures and building skills.
  Use of internet to apply concepts to "real world" corporate records.
 
Correctives:
  "Think-pair-share" of chapter recycling problems and concept sheets.
 
Extensions:
  Class presentation using actual corporate financial statements to demonstrate concepts. 		  Diagnostic:
  Pretest of students prior knowledge
  Responses to introductory questions
  Review of Accounting II performance
  Formative:
  Participation in group research activities
  Oral presentation content and delivery
  Completion of graphic organizer/topic outline
  Solutions to chapter vocabulary and application questions
  Solutions to chapter application problems
  Completion of internet "E Sheets"
  Summative:
  Objective format quiz
  Subjective format quiz
  Theory and problem test
  Portfolio entry
 
  		  Textbook
  Workbook
  Cooperative group research questions
  Graphic organizer concept sheet
  Computer lab with internet access and automated accounting software
  Accounting related web sites
  Teacher created "E Sheets"
  Resource person professional accountant and/or stock broker
 
 
 
 

 

 
Subject Title: BUSINESS EDUCATION
 
Discipline/Grade Level: 		 
ACCOUNTING III -- GRADES 11, 12
UNIT LESSON OUTCOME: 3 - Cost Accounting
 
The learner will know accounting terminology related to cost accounting, understand accounting concepts and practices related to cost accounting, and perform cost accounting procedures.

 
RELATIONSHIP TO PA OUTCOMES/STANDARDS (Check Appropriate Graduation Outcomes)
Communications
 
1.1
X
1.2
X
1.3
X
1.4
X
1.5
X
1.6
X 1.7 X
1.8
X            
Mathematics
 
2.1
X
2.2
X
2.3
X
2.4
X
2.5
X
2.6
X
2.7
 
2.8
X 2.9   2.10   2.11    
Science & Technology
 
3.1
 
3.2
 
3.3
 
3.4
 
3.5
 
3.6
 
3.7
 
3.8
  3.9          
Environment & Ecology
 
4.1
 
4.2
 
4.3
 
4.4
 
4.5
 
4.6
 
4.7
 
4.8
  4.9          
Civics & Government
 
5.1
X
5.2
X
5.3
X
5.4
X                            
Economics
 
6.1
 
6.2
 
6.3
 
6.4
 
6.5
                         
Geography
 
7.1
 
7.2
 
7.3
 
7.4
                             
History
 
8.1
 
8.2
 
8.3
 
8.4
                             
Arts & Humanities
 
9.1
 
9.2
 
9.3
 
9.4
                             
Health, Safety & PE
 
10.1
 
10.2
 
10.3
 
10.4
 
10.5
                         
Family & Consumer Science
 
11.1
 
11.2
X
11.3
 
11.4
                             
World Language
 
12.1
 
12.2
 
12.3
 
12.4
 
12.5
 
12.6
                     
Career Education & Work
 
13.1
 
13.2
X
13.3
X
13.4
X                            

 
 

 
ESSENTIAL CONTENT OUTCOMES/STANDARD
 
CONTENT & INSTRUCTIONAL ACTIVITIES/STRATEGIES WITH CORRECTIVES AND EXTENSIONS (Individually created teaching activities may be used to achieve the standards; however, listed below are activities which may be helpful:
ACTUAL LEVEL OF ATTAINMENT (EVALUATION CRITERIA) ASSESSMENT
RESOURCES AND MATERIALS
STANDARD 3      
       
  Explain accounting concepts and practices related to direct and indirect expenses.
  Demonstrate the ability to record direct and indirect expenses.
  Explain accounting concepts and practices related to departmental accounting for a merchandising corporation.
  Site the managerial uses of departmental margin reports.
  Explain accounting concepts and practices related to cost records of a manufacturing corporation.
  Demonstrate the ability to prepare cost records for a manufacturing corporation.
  Site managerial uses cost records of a manufacturing corporation.
  Demonstrate the ability to prepare financial statements for a manufacturing corporation.
  Identify accounting concepts and procedures related to transactions and reports of a manufacturing corporation.
  Demonstrate the ability to record transactions and prepare reports of a manufacturing corporation. 		  Cooperative group research activities using text and worksheets to prepare oral presentations of key unit concepts.
  Oral presentations and note taking using graphic organizers of key unit concepts.
  Discussion, paraphrasing, and analysis of key unit concepts.
  Cooperative group problem solving applying unit concepts.
  Individually guided practice in applying procedures and building skills.
  Use of internet to apply concepts to "real world" corporate records.
 
Correctives:
  "Think-pair-share" of chapter recycling problems and concept sheets.
 
Extensions:
  Class presentation using actual corporate financial statements to demonstrate concepts. 		  Diagnostic:
  Pretest of students prior knowledge
  Responses to introductory questions
  Review of Accounting II performance
  Formative:
  Participation in group research activities
  Oral presentation content and delivery
  Completion of graphic organizer/topic outline
  Solutions to chapter vocabulary and application questions
  Solutions to chapter application problems
  Completion of internet "E Sheets"
  Summative:
  Objective format quiz
  Subjective format quiz
  Theory and problem test
  Portfolio entry
 
  		  Textbook
  Workbook
  Cooperative group research questions
  Graphic organizer concept sheet
  Computer lab with internet access and automated accounting software
  Accounting related web sites
  Teacher created "E Sheets"
  Resource person professional accountant and/or stock broker
 
 
 
 

 

 
Subject Title: BUSINESS EDUCATION
 
Discipline/Grade Level: 		 
ACCOUNTING III -- GRADES 11, 12
UNIT LESSON OUTCOME: 4 - Other Accounting Systems
 
The learner will understand accounting terminology related to partnership and not for profit organizations, understand accounting concepts and procedures unique to partnerships and not for profit organizations, and demonstrate the ability to create and use records for partnerships and not for profit organizations.

 
RELATIONSHIP TO PA OUTCOMES/STANDARDS (Check Appropriate Graduation Outcomes)
Communications
 
1.1
X
1.2
X
1.3
X
1.4
X
1.5
X
1.6
X 1.7 X
1.8
X            
Mathematics
 
2.1
X
2.2
X
2.3
X
2.4
X
2.5
X
2.6
X
2.7
 
2.8
X 2.9   2.10   2.11    
Science & Technology
 
3.1
 
3.2
 
3.3
 
3.4
 
3.5
 
3.6
 
3.7
 
3.8
  3.9          
Environment & Ecology
 
4.1
 
4.2
 
4.3
 
4.4
 
4.5
 
4.6
 
4.7
 
4.8
  4.9          
Civics & Government
 
5.1
X
5.2
X
5.3
X
5.4
X                            
Economics
 
6.1
 
6.2
 
6.3
 
6.4
 
6.5
                         
Geography
 
7.1
 
7.2
 
7.3
 
7.4
                             
History
 
8.1
 
8.2
 
8.3
 
8.4
                             
Arts & Humanities
 
9.1
 
9.2
 
9.3
 
9.4
                             
Health, Safety & PE
 
10.1
 
10.2
 
10.3
 
10.4
 
10.5
                         
Family & Consumer Science
 
11.1
 
11.2
X
11.3
 
11.4
                             
World Language
 
12.1
 
12.2
 
12.3
 
12.4
 
12.5
 
12.6
                     
Career Education & Work
 
13.1
 
13.2
X
13.3
X
13.4
X                            

 
 

 
ESSENTIAL CONTENT OUTCOMES/STANDARD
 
CONTENT & INSTRUCTIONAL ACTIVITIES/STRATEGIES WITH CORRECTIVES AND EXTENSIONS (Individually created teaching activities may be used to achieve the standards; however, listed below are activities which may be helpful:
ACTUAL LEVEL OF ATTAINMENT (EVALUATION CRITERIA) ASSESSMENT
RESOURCES AND MATERIALS
STANDARD 4      
       
  Explain accounting terminology related to forming and expanding and termination of a partnership.
  Site accounting concepts and procedures related to forming and expanding and termination of a partnership.
  Demonstrate the ability to record transactions related to forming ad expanding and termination of a partnership.
  Site accounting concepts and procedures related to division of income or loss of a partnership.
  Demonstrate the ability to record transactions necessary to distribute partnership income or loss.
  Explain accounting terminology related to accounting for not for profit organizations.
  Site accounting concepts and procedures related to records of not for profit organizations.
  Demonstrate the ability to record transactions and prepare reports for not for profit organizations.
  Site managerial uses of records, which are unique to not for profit organizations.
  Explain accounting terminology related to recording and reporting financial activities of governmental organizations.
  Demonstrate the ability to record transactions and prepare reports for governmental organizations.
  Site managerial uses of records and reports which are unique to governmental organizations.
 
  		  Cooperative group research activities using text and worksheets to prepare oral presentations of key unit concepts.
  Oral presentations and note taking using graphic organizers of key unit concepts.
  Discussion, paraphrasing, and analysis of key unit concepts.
  Cooperative group problem solving applying unit concepts.
  Individually guided practice in applying procedures and building skills.
  Use of internet to apply concepts to "real world" corporate records.
 
Correctives:
  "Think-pair-share" of chapter recycling problems and concept sheets.
 
Extensions:
  Class presentation using actual corporate financial statements to demonstrate concepts. 		  Diagnostic:
  Pretest of students prior knowledge
  Responses to introductory questions
  Review of Accounting II performance
  Formative:
  Participation in group research activities
  Oral presentation content and delivery
  Completion of graphic organizer/topic outline
  Solutions to chapter vocabulary and application questions
  Solutions to chapter application problems
  Completion of internet "E Sheets"
  Summative: