Acknowledgements Introduction Philosophy and Rationale Aim, Goals and Foundational Objectives • Common Essential Learnings Foundational Objectives Related Documents Course Components and Considerations • Work Study Component • Creating Partnerships for Work Study • Portfolios • Extended Study Modules • Resources • Assessment and Evaluation Module Overview Chart Suggested Course Configuration Core and Optional Modules Module 1: Accounting Cycle: Service Firm (Core) • Module 1A: Introduction to Accounting • Module 1B: Accounting Equation • Module 1C: Transaction Analysis • Module 1D: T-accounts • Module 1E: Financial Statements • Module 1F: Introduction to Accounting Cycle: Steps 1 to 3 • Module 1G: Accounting Cycle: Steps 4 to 7 • Module 1H: Practice Set/Major Assignment Module 2: Accounting Cycle: Merchandising Firm (Core) • Module 2A: Introduction to Merchandising • Module 2B: Merchandising Inventory Accounts • Module 2C: Sales and Purchases Accounts • Module 2D: Special Journals • Module 2E: Financial Statements • Module 2F: Practice Set Module 3: Introductory Management Accounting and Financial Statement Analysis (Core) • Module 3A: Introduction to Management Accounting • Module 3B: Cost Accounting • Module 3C: Fixed and Variable Costs • Module 3D: Budgeting • Module 3E: Financial Statement Analysis Module 4: Banking and Cash Control (Optional) • Module 4A: Banking • Module 4B: Petty Cash Module 5: Payroll and Taxation (Optional) • Module 5A: Payroll • Module 5B: Taxation Module 6: Synoptic/Combination Journal and One-Write System (Optional) • Module 6A: Synoptic/Combination Journal • Module 6B: One-Write System Module 7: Calculator and Business Applications (Optional) • Module 7A: Basic Calculator Operations • Module 7B: Calculator Applications (Optional) Module 8: Partnerships and Corporations (Optional) • Module 8A: Comparison of Partnerships and Corporations • Module 8B: Partnerships Accounting (Optional) • Module 8C: Corporate Accounting (Optional) Module 9: Asset Analysis (Optional) • Module 9A: Bad Debts (Optional) • Module 9B: Depreciation • Module 9C: Inventory Valuation • Module 9D: Asset Analysis Example Module 10: Agricultural Accounting (Optional) • Module 10A: Agriculture Record Uses • Module 10B: Agricultural Accounting Procedures • Module 10C: Agricultural Accounting Set Up • Module 10D: Agricultural Accounting Practice Module 11: Computerized Application for a Service Firm (Optional) Module 12: Computerized Application for a Merchandising Firm (Optional) • Module 12A: Computerized Set Up and Practice • Module 12B: Payroll Integration • Module 12C: Designing a Computerized Accounting System Module 13: Career Opportunities in Accounting (Core) Module 14: Departmentalized Accounting (Optional) • Module 14A: Purchasing and Cash Payments • Module 14B: Sales and Cash Receipts • Module 14C: Departmental Payroll • Module 14D: Departmentalized Financial Reporting Module 15A, B: Work Study Preparation and Follow-up Activities (Optional) Module 16A, B, C: Work Study (Optional) Module 99: Extended Study (Optional) References Appendix A: Sample Module Recordkeeping Charts • Accounting 10 • Accounting 20 • Accounting 30 Appendix B Career Research Interview for Module 13 Appendix C: Mixed Cost Analysis Example Appendix D: Cost-Volume-Profit Analysis – Sample Case Study Appendix E: Budgeting Exercise
