|   |
|
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) |
| Subject Title: | BUSINESS EDUCATION |
|
Discipline/Grade Level: |
ACCOUNTING I -- GRADES 10, 11, 12 |
| UNIT LESSON OUTCOME: 1 - Accounting as a Career
The learner will define accounting terms related to accounting careers, identify how accounting serves as a basis for careers, and identify the tasks of various accounting occupations. |
| 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
|
| Mathematics
|
2.1
|
2.2
|
2.3
|
2.4
|
2.5
|
2.6
|
2.7
|
2.8
|
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 | 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
|
5.3
|
5.4
|
X |
| Economics
|
6.1
|
6.2
|
6.3
|
X | 6.4
|
6.5
|
X |
| 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
|
11.3
|
11.4
|
| World Language
|
12.1
|
12.2
|
12.3
|
12.4
|
12.5
|
12.6
|
| Career Education & Work
|
13.1
|
X | 13.2
|
X | 13.3
|
X | 13.4
|
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 terminology related to accounting careers.
Cite examples describing how accounting serves as a basis for careers. Evaluate the differences in the work tasks of different accounting workers. Describe the career ladder in accounting. Identify the goals of accounting in business application. Identify the goals of accounting in personal use applications. Describe the function of accounting concepts. Cite examples of the application of accounting concepts. |
Group designed questions for interview with visiting CPA.
Oral reports on accounting related classified advertisements. "Field Trip" visit to district business office to interview accounting related employees. Problem solving matching of accounting concepts to practical applications. Paraphrasing accounting concepts in layman's language. Developing list of personal use applications of accounting knowledge. Mapping accounting career paths. Correctives: Think, pair, and share applications of accounting concepts. Extensions: Internet search on accounting careers to identify current trends. |
Diagnostic
1. Pretest students prior knowledge 2. Teacher guided questions 3. Why I took this course composition Formative 1. Interview questions 2. Career path charts 3. Accounting concepts problem solving 4. Presentations on career ladder. Summative 1. Objective format quiz 2. Subjective format quiz 3. Portfolio entry |
Course Text Book
Course Work Book Community Resource Persons; CPA and business office personnel Classified Advertisements Teacher generated application problems Accounting Career Databases Internet search engines Library resources |
| Subject Title: | BUSINESS EDUCATION |
|
Discipline/Grade Level: |
ACCOUNTING I -- GRADES 10, 11, 12 |
| UNIT LESSON OUTCOME: 2 - Accounting for a Service Business Organized as a Proprietorship
The learner will apply accounting concepts and develop the skills necessary to keep accounting records of a service business organized as a proprietorship. |
| 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 | 1.8
|
| Mathematics
|
2.1
|
X | 2.2
|
X | 2.3
|
X | 2.4
|
X | 2.5
|
X | 2.6
|
2.7
|
2.8
|
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 | 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
|
5.3
|
5.4
|
X |
| Economics
|
6.1
|
6.2
|
X | 6.3
|
6.4
|
X | 6.5
|
X |
| 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
|
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
|
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 | |||
|
Define accounting terms related to keeping records for a service business organized as a proprietorship.
Identify accounting concepts and practices related to keeping records of a service business organized as a proprietorship. Classify accounts as assets, liabilities, or owner's equity. Analyze how transactions effect the accounting equation. Prepare a balance sheet. Identify accounting concepts related to analyzing transactions into debit and credit parts. Use "T" accounts to analyze transactions into debit and credit parts. Identify accounting concepts and practices related to journalizing transactions. Record transactions in a multi-column journal. Identify accounting concepts related to posting from a journal to a ledger. Post from a multi-column journal to a simple general ledger. Prepare business papers related to keeping a checking account. Identify accounting concepts related to a work sheet. Prepare a worksheet. Identify accounting concepts related to preparing financial statements. Prepare and analyze an income statement. Prepare and analyze a balance sheet. Identify accounting concepts related to end-of-period activities. Adjust and close a general ledger. Prepare a post-closing trial balance. Use an automated accounting system to prepare the records of a small service business organized as a proprietorship. Compare and contrast manual and automated accounting systems for a service business organized as a proprietorship. |
Cooperative group analysis of accounting concepts related to accounting for a service business organized as a proprietorship.
Cooperative group "jigsaw" of worksheets and financial statements. Think, pair, and share on analysis of transaction. Paired drill remediation of posting. Discussion/note taking relationship of accounting records. Guided practice applying procedures to creating records. Individual application of accounting concepts to the preparation of records. Demonstrate and drill use of automated system to record daily truncations. Individualized practice applying skills to automated system. Demonstration and drill use of automated system to perform end-of-period activities. Individualized practice applying skills to automated system. Correctives: Multi-media "Interactive Accounting" software chapter specific. Extensions: Oral presentation to class on interview with local proprietor of service business. |
Diagnostic
1. Teacher guided questions 2. Results of previous quiz Formative 1. Application drills 2. Application problems 3. Challenge problems 4. Automated topics Summative 1. Theory quizzes/tests 2. Problem quizzes/tests 3. Combination quizzes/tests 4. Automated topic printouts |
Course Text Book
Course Work Book Community Resource Persons; CPA and business office personnel Classified Advertisements Teacher generated application problems Accounting Career Databases Internet search engines Library resources |
| Subject Title: | BUSINESS EDUCATION |
|
Discipline/Grade Level: |
ACCOUNTING I -- GRADES 10, 11, 12 |
| UNIT LESSON OUTCOME: 3 - Accounting for a Merchandising Business Organized as a Partnership
The learner will apply accounting concepts and develop the skills necessary to keep accounting records of a merchandising business organized as a partnership. |
| RELATIONSHIP TO PA OUTCOMES/STANDARDS (Check Appropriate Graduation Outcomes) |
| Communications
|
1.1
|
X | 1.2
|
X | 1.3
|
X | 1.4
|
X | 1.5
|
1.6
|
X | 1.7 | 1.8
|
| 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 | 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
|
5.3
|
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
|
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 | |||
|
Define accounting terms related to keeping records for a merchandising business organized as a partnership.
Identify accounting concepts and practices related to keeping records of a merchandising business organized as a partnership. Classify accounts as Assets, Liabilities, Owner's Equity, Revenue, Cost or Expense. Analyze how merchandising transactions effect the accounting equation. Record merchandising transactions in a multi-column journal. Identify concepts related to posting from a multi-column journal to a General Ledger. Identify accounting concepts related t the relationship between General and Subsidiary Ledgers. Identify accounting concepts related to end-of-period activities. Post from a multi-column journal to subsidiary ledgers for customers and vendors. Compare and contrast worksheets for service and merchandising businesses. Identify concepts related to adjusting the merchandise inventory account. Complete a worksheet for a merchandising business organized as a partnership. Identify accounting concepts related to preparing financial statements. Analyze the similarities and differences between financial statements. Identify accounting concepts related to the determination of Cost of Goods Sold. Identify accounting concepts related to determining Gross Profit. Prepare and analyze an income statement for a merchandising business organized as a partnership. Analyze the need for and uses of a distribution of net income statement. Prepare a distribution of net income statement for a merchandising business organized as a partnership. Analyze the need for and uses of a Statement of Owner's Equity. Prepare a Statement of Owner's Equity for a merchandising business organized as a partnership. Analyze the need for and uses of a Balance Sheet. Prepare a Balance Sheet for a merchandising business organized as a partnership. Identify accounting concepts related to the use of supporting schedules. Analyze the need for and uses of a Balance Sheet. Prepare a Balance Sheet for a merchandising business organized as a partnership. Identify accounting concepts related to the use of supporting schedules. Analyze the need for adjusting and closing the ledger. Identify accounting concepts related to adjusting and closing the ledger. Journalize and post adjusting and closing entries for a merchandising business organized as a partnership. Analyze the need for and uses of a Post-Closing Trial Balance. Prepare a Post-Closing Trial Balance for a merchandising business organized as a partnership. Use an automated accounting system to perform accounting functions for a merchandising business organized as a partnership. Compare and contrast manual and automated accounting for a merchandising partnership. |
Cooperative group analysis of accounting concepts related to accounting for a merchandising business organized as a partnership.
Cooperative group "jigsaw" of worksheets and financial statements. Think, pair, and share on analysis of transactions. Paired drill remediation of posting. Discussion/note taking relationship of accounting records. Guided practice applying procedures to creating records. Individual application of accounting concepts to the preparation of records. Demonstrate and drill use of automated system to record daily truncations. Individualized practice applying skills to automated system. Demonstration and drill use of automated system to perform end-of-period activities. Individualized practice applying skills to automated system. Correctives: Multi-media "Interactive Accounting" software chapter specific. Extensions: Oral presentation to class on interview with local proprietor of merchandising business. |
Diagnostic:
1. Teacher guided questions 2. Results of previous quiz Formative: 1. Application drills 2. Application problems 3. Challenge problems 4. Automated topics Summative: 1. Theory quizzes/tests 2. Problem quizzes/tests 3. Combination quizzes/tests 4. Automated topic printouts |
Course Text Book
Course Work Book Community Resource Persons; CPA and business office personnel Classified Advertisements Teacher generated application problems Accounting Career Databases Internet search engines Library resources |