Pathway Course Sequence
Accounting Essentials
Semester 1: Grades 10-12
This is the first course in the Finance Pathway. This is a semester course designed to provide each student with a fundamental understanding of the complete accounting cycle and how that cycle interacts with business operations. The student will complete activities included in the accounting cycle such as: journaling business transactions, posting to general ledger accounts, preparing worksheets, and closing out accounts in preparation for the next fiscal period. The student will also learn the appropriate procedures related to maintaining checking accounts including updating check registers, and preparing bank reconciliations. An orientation to spreadsheet applications will allow the student to complete business transactions using the computer.
Corporate Accounting
Semester 2: Grades 10-12
This is the second course in the Finance Pathway. This semester course is designed to provide the students with an in-depth knowledge of accounting for merchandising businesses organized as corporations. At the conclusion of this course, students will be proficient in the use of special journals, posting to the General and Subsidiary ledgers, payroll accounting, and the preparation of corporate financial statements. Additionally, students will reinforce the adjusting and closing process as it relates to merchandising businesses. Spreadsheet applications will be integrated throughout the semester.
Honors Accounting
Year 2 or 3: Junior or Senior Year
This is the final course in the Finance Pathway. This course is designed primarily for junior and senior students who plan to continue their education in the area of Accounting and/or Business Administration at the college level. The course is taught at an accelerated pace using a college-level textbook. The students will complete activities related to the accounting cycles of merchandising, manufacturing and service businesses formed as proprietorships, partnerships and corporate organizations. Spreadsheet applications will be integrated throughout the course (students that complete all three courses in the Accounting Pathway will be provided an opportunity to become certified in QuickBooks Online).