The Academy of Business & Entrepreneurship
Accounting Services Career Pathway

Accounting 1
STEM
Course Code: 606
Credits: 0.5
Grade: All
Weight: General
Schools: C, K, W
Provides complete coverage of service and merchandising businesses with two different types of ownership structures-proprietorships and partnerships. Each type of business is presented in a complete accounting cycle covering the analyzing of transactions into debit and credit accounts, journalizing, posting, cash control systems, financial statements and adjusting and closing entries. Accounting concepts are introduced using a modern business with owners that students can relate to in each cycle. 

Accounting 2
STEM
Course Code: 607
Credits: 0.5
Grade: All
Weight: General
Schools: C, K, W
Prerequisite: Accounting 1
Begins with a business simulation in which students perform all of the tasks covered in Accounting 1. The remainder of the course is dedicated to studying accounting tasks that must be performed by or for a corporation. The advantages and disadvantages of this type of ownership are discussed and a brief overview of the stock market. In Accounting 2, students perform all of the accounting tasks and activities in the accounting cycle for a corporation. Solving problems, making decisions, and reasoning are used throughout this course.

Accounting 3
STEM
Course Code: 608
Credits: 1.0
Grade: 10-12
Weight: General
Schools: C, K, W
Prerequisite: Accounting 2
This course covers payroll, dividends, financial statements, uncollectables, inventory, and depreciation. By the completion of this course, students will be prepared for more advanced accounting topics.

Financial Accounting POST
STEM
Course Code: ACC111
Credits: 1.0 (1/2  year course)
Grade:  12
Weight: AP/Post Secondary
Schools: K, WAMS
This course teaches the student about accounting as an information development and communications function that supports economic decision-making. The course will help students perform financial analysis; derive and assess information for personal or organizational decisions; and understand business, governmental, and other organizational entities. With successful completion of this course, students will receive college credit from Post University.  Please note:  This is a half-year course; however, a student who is successful can earn a full high school credit. 

Managerial Accounting POST
STEM
Course Code: ACC211
Credits: 1.0 (1/2  year course)
Grade: 12
Weight: AP/Post Secondary
Schools: K, WAMS
Prerequisite: ACC111
This course provides a practical understanding of the use of accounting data-driven processes by management in planning and controlling operations in all functions of the enterprise and in closing many alternate courses of action. With successful completion of this course, students will receive college credit from Post University. Please note:  This is a half-year course; however, a student who is successful can earn a full high school credit.