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This curriculum contains core modules developed for each of the three accounting levels and optional modules that can be used at each level. The topics within the core modules serve as the means for developing the content, processes, skills, and attitudes required for understanding accounting. The core modules for Accounting 10 are entitled Accounting Cycle: Service Firm and Career Opportunities in Accounting. Module 2, the core module of Accounting 20 is entitled Accounting Cycle: Merchandising Firm. Introductory Management Accounting and Financial Statement Analysis form the core module of Accounting 30.
Most of the modules in the accounting curriculum, including the core modules, have been divided into a number of sub-modules. This provides greater opportunity and flexibility to teach some of the sub-modules in Survey Courses both at the middle level and at the secondary level. It is important to note that the sub-modules of a module are to be completed in the order presented, and that each sub-module is a prerequisite to the next. All the sub-modules of a module do not need to be taught in a Survey Course. As with all PAA courses, recordkeeping of the modules, and sub-modules, completed, and communication with the receiving teacher will be very important when using the sub-modules in a survey course.
Along with the core module for each level, optional modules will be selected to complete the 100 hours necessary for a PAA credit in Accounting at the Secondary Level. Optional modules with identified prerequisite modules have been developed to allow teachers, principals and school divisions the flexibility to cooperatively select the optional modules desired to complete the accounting courses at the 10, 20 and 30 levels. If core modules have been completed, optional modules may be used in a survey course.
Work Study provides students with an opportunity to enhance personal skills and to develop skills using industry equipment and standards that may not be available in a school setting. Refer to the Work Study Guidelines, a section of the Practical and Applied Arts Handbook and to the Career and Work Exploration 10, 20 A30, B30 Curriculum Guide (2002) for information on required and best practices for student preparation, employer partnerships, and teacher responsibilities.
Partnerships are important to the success of the work study component. There are three distinct partners that play an important role: the industry/business, the school and the student. Personal contact is the best approach to building partnerships. One should begin by making a presentation to colleagues within the school, to the student body, to school board members, to parents and to local businesses. It is important to outline the curriculum and the benefits and responsibilities for each of the partners. See the modules outlined in the curriculum and the "Work Study Guidelines"' in the Practical and Applied Arts Handbook for further information on work study.
A personal career portfolio is a valuable organizer of student projects and assignments. It encourages students to collect examples of their work as they progress through the various activities, labs, and projects. Selecting particular items to include in a portfolio encourages students to reflect on what they have learned or accomplished and what they have yet to learn. Portfolio items may include: journal notes, drafts, photographs, audio or video tapes, computer discs, sketches and drawings, etc. Portfolios may be used for peer, teacher, self- assessment, and as a format to present selected works to parents, post-secondary institutions, or potential employers. In addition, the portfolio can demonstrate the link between home, school and community in the students’ education. Each student should have a portfolio representing his or her work during the course.
The portfolio can help students:
The portfolio can help teachers:
The portfolio can help post-secondary institutions:
The portfolio can help community:
The portfolio can help potential employers:
For purposes of Practical and Applied Arts courses, two kinds of portfolios may be valuable: a "working portfolio" to collect ideas observations, notes and critiques, and a "presentation portfolio" to maintain completed work. By keeping track of this material, students are able to monitor their level of achievement. Additions to and revisions of the portfolio should be done at the end of each module.
Working Portfolio
Students collect work over time in a working folder. Each student should also keep a journal of observations, critiques, ideas, and reflections as part of his or her working portfolio. Items in this portfolio may be used for the purpose of reflection, ongoing and summative, peer, teacher and self-evaluations.
Working portfolios may be used for purposes of conferencing between student and teacher, teacher and parent, teacher and teacher, or student and student. When a teacher examines a student’s portfolio in order to make a decision regarding student progress, the information it contains may become documented evidence for the evaluation.
A daily journal may also become a part of a working portfolio as a means of tracking the student’s use of time and to record progress on ideas that are being developed. This will provide the student with a focus for self-directed or independent learning as well as an anecdotal record for part of the course evaluation.
Presentation Portfolio
To compile a presentation portfolio, students should select items from their working portfolio. The presentation portfolio should cover the range of students’ experiences and should display their best efforts. The preparation of a presentation portfolio can be an assessment strategy. It is strongly suggested that students at the 30 level prepare a presentation portfolio suitable for submission to potential employers or post-secondary institutions.
Through collecting, selecting and
reflecting, students are able to compile presentation portfolios that display
their best collection of work.
The extended study module is designed to provide schools with an opportunity to meet current and future demands that are not provided by current modules in the renewed PAA curriculum.
The flexibility of this module allows a school/school division to design one new module per credit to complement or extend the study of existing pure core modules and optional modules. The extended study module is designed to extend the content of the pure courses and to offer survey course modules beyond the scope of the selection of PAA modules.
The list of possibilities for topics of study or projects for the extended study module approach is as varied as the imagination of those involved in using the module. These optional extended study module guidelines, found in the Practical and Applied Arts Handbook, should be used to strengthen the knowledge, skills, and processes advocated in the PAA curriculum in which the extended study module is used.
It is recommended that a summary of any extended study module be sent to the Regional Superintendent of Curriculum and Instruction to establish a resource bank of module topics.
For more information on the extended
study module, refer to the Practical
and Applied Arts Handbook.
To support the principle of Resource-based Learning, a variety of instructional resources have been evaluated and recommended to support the teaching and learning of Accounting 10, 20, 30. The enclosed Accounting 10, 20, 30: An Initial List of Implementation Materials contains a list of annotated resources. Teachers should also consult the comprehensive PAA bibliography. The annual Learning Resource Materials Update can also provide information about materials evaluated since the curriculum was printed.
To order materials, teachers should check the distributor directly at the back of the Initial List.
The on-line version of this curriculum
and its’ accompanying list of implementation materials is accessible at www.sasked.gov.sk.ca/docs/paa.html.
It will be "Evergreened", as appropriate.
Student assessment and evaluation is an important part of teaching as it allows the teacher to plan and adapt instruction to meet the specific needs of each student. It also allows the teacher to discuss the current successes and challenges with students and report progress to the parent or guardian. It is important that teachers use a variety of assessment and evaluation strategies to evaluate student progress. Additional information on evaluation of student achievement can be found in the Saskatchewan Education documents entitled Student Evaluation: A Teacher Handbook (1991) and Curriculum Evaluation in Saskatchewan (1991).
It is important that the teacher discuss with students the evaluation strategies to be used in the course, when the evaluation can be expected to occur, the weighting of each evaluation strategy, and how it relates to the overall student evaluation. The weighting of the evaluation should be determined in relation to the amount of time spent and emphasis placed on each area of the course, as suggested in these curriculum guides. A suggested evaluation for Accounting is as follows:
A sample evaluation scheme:
Tests (written) 25%
Project work 15%
Information Research 15%
Homework and Assignments 10%
Classroom Presentations 10%
Work Study 25%
As discussed in the, there are three main types of student evaluation: diagnostic, formative, and summative.
Diagnostic evaluation usually occurs at the beginning of the school year or before a unit of instruction to identify prior knowledge, interests or skills of students about the subject area.
Formative evaluation is an ongoing classroom process that keeps students and educators informed of students’ progress.
Summative evaluation occurs most often at the end of a module, to determine what has been learned over a period of time.
For information about program evaluation refer to Saskatchewan School-Based Program Evaluation Resource Book (1989).
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