Introduction to Accounting examines how to make decisions about planning, organizing, and allocating resources using accounting procedures. Throughout the course, students focus on double-entry accounting; methods and principles of recording business transactions; the preparation of various documents used in recording revenues, expenses, assets, and liabilities; and the preparation of financial statements.
This course allows students to explore careers in accounting while learning skills applicable to any professional setting. Students will engage in project-based activities such as analyzing financial statements; implementing the accounts payable and accounts receivable process; and determining payroll expenses and taxes. Active learning ensures that students continually focus on the technical and interpersonal skills necessary to prepare them for workplace. In addition, students will evaluate the roles and qualifications required for specific accounting careers so they can identify opportunities of interest to them.
Introduction to Accounting is a full-year intermediate Career and Technical Education course applicable to programs of study in the Finance or Business Management and Administration career clusters. This course is built to state and national CTE standards. Students who successfully complete the course will be prepared to pursue certifications such as Associate in Regulation and Compliance, Certified Management Accountant, or Certified Quality Auditor.