tara.barnes@sd5.k12.mt.us

• ACCOUNTING 1

Credit: .5; One semester; Grades:  10, 11, 12

Prerequisite:  None

Course Objectives: Students will learn the accounting cycles for sole proprietorships and partnerships.   The accounting cycle covers analyzing transactions, journaling, posting, petty cash, financial statements, and adjusting and closing entries.

• ACCOUNTING 2

Credit: .5; One semester; Grades:  10, 11, 12

Prerequisite:  Minimum grade of “C” in Accounting 1

Course Objectives: This course expands on topics learned in Accounting 1. Students will increase their knowledge to corporate accounting and learn to create income statements and balance sheets. Students will also learn about depreciation and end of fiscal period entries for a corporation.  Computerized accounting is integrated into this course.

• ACCOUNTING 3

Credit .5; One semester;  Grades:  11, 12

Prerequisite:  Accounting 1, and a Minimum grade of “C” in Accounting 2

Course Objectives: The course expands on topics learned in Accounting 1 & 2, while adding departmental accounting (corporation) and introducing different accounting control systems used by today’s businesses. This level of accounting helps provide students with the background and preparation for jobs and careers. It is also an excellent background and preparation for college business majors.  Computerized accounting is integrated into this course.

aj.burnham@sd5.k12.mt.us

• PERSONAL FINANCE
  Credit: .5; One semester; Grades:  10, 11, 12 (Strongly recommended sophomore year)
  Prerequisite: None

Course Objectives: This course is a semester long class which will give students the tools and skills to manage their money now and in the future. Students will learn what to do with their money by learning about financial options and responsibilities, in addition to learning about the consequences of mismanaged finances. This course will examine knowing your personal wants vs. needs, paycheck taxes and year end taxes, financial institution budgets, consumer protection, investment options, buying an automobile, renting, home buying, loans and retirement options. Students will learn financial concepts through the use of simulations, investment planning, decision-making, and examination of current issues. Students will participate in a live stock market game/competition, in order to better understand investing.