CTE Program » Accounting (Finance)

Accounting (Finance)

Finance I 
This introductory course will focus on accounting for a service business organized as a proprietorship. Topics covered include starting a proprietorship, changes that affect the accounting equation; analyzing transactions into debit and credit parts; journalizing transactions; posting to a general ledger; cash control systems; worksheets for a service business; financial statements for a proprietorship; and recording adjusting and closing entries for a service business. Multiple technologies will be used. This course will help you with your personal finances and is highly recommended if you plan on pursuing a career in business after high school. You will have the opportunity to showcase your accomplishments by participating in BPA (Business Professionals of America) Competitions.

Finance II
This introductory course will focus on accounting for a merchandising business organized as a corporation. Topics covered include journalizing purchases and cash payments, journalizing sales and cash receipts using special journals, posting to general and subsidiary ledgers, preparing payroll records, payroll accounting, taxes and reports, worksheet for a merchandising business, financial statements for a corporation, and recording adjusting and closing entries for a corporation. Multiple technologies will be used. This course will help you with your personal finances and is highly recommended if you plan on pursuing a career in business after high school. You will have the opportunity to showcase your accomplishments by participating in BPA (Business Professionals of America) Competitions.

Finance III 
This introductory course will focus on accounting for a merchandising business organized as a corporation – Adjustments and valuation, and additional accounting procedures. Topics covered include accounting for uncollectible accounts receivable; plant assets and depreciation; inventory; notes and interest; accrued revenue and expenses; end of fiscal period work for a corporation; accounting for partnerships; and recording international and internet sales. Multiple technologies will be used. This course will help you with your personal finances and is highly recommended if you plan on pursuing a career in business after high school. You will have the opportunity to showcase your accomplishments by participating in BPA (Business Professionals of America) Competitions.

Finance Q (Advanced and Personalized)
This CTE “Q” course is a continuation of the Finance series and is designed for students who are serious about a career in finance or business. The advanced and personalized curriculum with available certification(s) will be determined based on student interest and specialization within the finance program, as the core curriculum has been completed. Areas of concentration may include, but are not limited to, Forensic Accounting, Payroll Accounting, Tax Accounting, Budget Analyst, Auditing and Cost Accounting. It is a “hands-on” class and much of the work is completed independently. You will have the opportunity to showcase your accomplishments by participating in BPA (Business Professionals of America) Competitions.