2014 – 2015
Florida Department of Education
Curriculum Framework 

Program Title:	Accounting Applications 
Program Type:	Career Preparatory
Career Cluster:	Business, Management, and Administration 

Note: This program is for new students entering the Accounting Program beginning 2012 – 2013 or later.  Students who had previously been enrolled in Accounting Operations (8203400) prior to 12-13 should remain in that program until completed.

Secondary – Career Preparatory	
Program Number	8302100	
CIP Number	0552030220	
Grade Level	9-12, 30, 31	
Standard Length	4 credit hours	
Teacher Certification	BUS ED 1 @2
VOE @7
TC COOP ED @7
ACCTING @7  7G
BOOKKEEPIN @4 @7 G	
Additional Teacher Certs 	MKTG 1 @2 is acceptable for Accounting Applications 1 only.	
CTSO	FBLA
BPA	
SOC Codes (all applicable) 	15-1151 – Computer User Support Specialist
43-3031 -- Bookkeeping, Accounting and Auditing Clerks	
Facility Code	212 http://www.fldoe.org/edfacil/sref.asp (State Requirements for Educational Facilities)	
Targeted Occupation List	http://www.labormarketinfo.com/wec/TargetOccupationList.htm	
Perkins Technical Skill Attainment Inventory	http://www.fldoe.org/workforce/perkins/perkins_resources.asp 	
Industry Certifications	http://www.fldoe.org/workforce/fcpea/default.asp 	
Statewide Articulation	http://www.fldoe.org/workforce/dwdframe/artic_frame.asp 	

Purpose 

This program offers a sequence of courses that provides coherent and rigorous content aligned with challenging academic standards and relevant technical knowledge and skills needed to prepare for further education and careers such as an Information Technology Assistant, Accounting Clerk, Accounting Associate, and Accounting Assistant in the Business, Management, and Administration career cluster; provides technical skill proficiency, and includes competency-based applied learning that contributes to the academic knowledge, higher-order reasoning and problem-solving skills, work attitudes, general employability skills, technical skills, and occupationally-specific skills, and knowledge of all aspects of the Business, Management, and Administration career cluster. 

The content includes but is not limited to double-entry accounting principles; methods of recording business transactions; preparation and analysis of various documents and financial statements; payroll records and tax forms; accounting control systems; account and transaction analysis; inventory methods; the aging process; depreciation; and the application of accounting principles to various entities.

Additional Information relevant to this Career and Technical Education (CTE) program is provided at the end of this document.

Program Structure

This program is a planned sequence of instruction consisting of the Business Technology Education Core and three additional occupational completion points.  Secondary or postsecondary students who have previously completed the Business Technology Education Core will not have to repeat the core.  A student who completes the applicable competencies at any occupational completion point may either continue with the training program or exit as an occupational completer.

The following table illustrates the Secondary program structure:

OCP	Course Number	Course Title	Length	SOC Code	Level	
A	8200320
8200330	Applied Computer Business Skills I  And 
Applied Computer Business Skills II  OR	.5 credit
.5 credit	15-1151	2
2	
	8209020	Computing for College and Careers  OR	1 credit		2	
	8207310	Introduction to Information Technology	1 credit		2	
B	8203310	Accounting Applications 1	1 credit	43-3031	3	
	8203320	Accounting Applications 2 	1 credit		3	
C	8203330	Accounting Applications 3	1 credit	43-3031	3	

Academic Alignment Table

Some or all of the courses in this program have been academically aligned to the Florida Standards for Mathematics and the Next Generation Sunshine State Standards (NGSSS) for Science.  The table below contains the results of the alignment efforts by both academic core and Career and Technical Education (CTE) professional educators.  Data shown in the table includes the number of academic standards in the CTE course and the percentage of alignment to the CTE course.

Courses	Algebra 1	Algebra 2	Geometry	Anatomy/ Physiology Honors	Astronomy     Solar/Galactic Honors	Biology 1	Chemistry 1	Earth-Space Science	Genetics	Marine Science 1 Honors	Physical Science	Physics 1	
Introduction to IT	^^	^^	^^	2/53
4%	2/52
4%	2/56
4%	2/55
4%	2/58
3%	2/35
6%	2/42
5%	2/56
4%	2/53
4%	
Applied Computer Business Skills I	^^	^^	^^	**	**	**	**	**	**	**	**	**	
Applied Computer Business Skills II	^^	^^	^^	**	**	**	**	**	**	**	**	**	
Computing for College and Careers	^^	^^	^^	2/53
4%	12/52
23%	8/56
14%	17/55
31%	10/58
17%	4/35
11%	12/42
29%	17/56
30%	13/53
25%	
Accounting Applications 1	^^	^^	#	2/53
4%	8/52
15%	5/56
9%	5/55
9%	4/58
7%	4/35
11%	9/42
21%	12/56
21%	5/53
9%	
Accounting Applications 2	^^	^^	#	1/53
2%	10/52
19%	9/56
16%	7/55
13%	6/58
10%	4/35
11%	9/42
21%	16/56
29%	6/53
11%	
Accounting Applications 3	^^	^^	#	2/53
4%	9/52
17%	11/56
20%	7/55
13%	6/58
10%	5/35
14%	10/42
24%	17/56
30%	6/53
11%	
^^	Alignment pending full implementation of the    				**   Alignment pending review    
	Florida Standards for Mathematics.					#   Alignment attempted, but no correlation to academic course

Florida Standards for Technical Subjects 

Florida Standards (FS) for English Language Arts and Literacy in History/Social Studies, Science, and Technical Subjects are the critical reading and writing literacy standards designed for grade 6 and above.  These standards are predicated on teachers of history/social studies, science, and technical subjects using their content area expertise to help students meet the particular challenges of reading, writing, speaking, listening, and language in their respective fields.  It is important to note that the 6-12 literacy standards in history/social studies, science, and technical subjects are not meant to replace content standards in those areas but rather to supplement them.

This curriculum framework incorporates the grades 9-10 reading and writing literacy standards in the first two courses of this CTE program and grade 11-12 reading and writing literacy standards in the third and fourth courses of this CTE program.  The standards for Mathematical Practices describe varieties of expertise that educators at all levels should seek to develop in their students.  These practices rest on important “processes and proficiencies” with longstanding importance in mathematics education.  This curriculum framework incorporates the appropriate mathematical practices in the first four courses of this CTE program.  

Florida Standards for Mathematics & Language Arts (FS-M/LA)

Some or all of the courses in this program have been aligned to the Florida Standards for Mathematics and Language Arts used in core academic classes.  Data shown in the framework table (column ‘FS-M/LA’) contains the results of these alignment efforts.

Next Generation Sunshine State Standards (NGSSS) - Science 

Some or all of the courses in this program have been aligned to the Next Generation Sunshine State Standards (NGSSS) for Science. These standards are listed next to the content standards.

Common Career Technical Core – Career Ready Practices

Career Ready Practices describe the career-ready skills that educators should seek to develop in their students.  These practices are not exclusive to a Career Pathway, program of study, discipline or level of education.  Career Ready Practices should be taught and reinforced in all career exploration and preparation programs with increasingly higher levels of complexity and expectation as a student advances through a program of study. 

1. Act as a responsible and contributing citizen and employee. 

2. Apply appropriate academic and technical skills. 

3. Attend to personal health and financial well-being. 

4. Communicate clearly, effectively and with reason. 

5. Consider the environmental, social and economic impacts of decisions. 

6. Demonstrate creativity and innovation. 

7. Employ valid and reliable research strategies. 

8. Utilize critical thinking to make sense of problems and persevere in solving them. 

9. Model integrity, ethical leadership and effective management. 

10. Plan education and career path aligned to personal goals. 

11. Use technology to enhance productivity. 

12. Work productively in teams while using cultural/global competence. 

Standards

After successfully completing this program, the student will be able to perform the following:

For competencies associated with the BTE Core visit the following link: http://www.fldoe.org/workforce/dwdframe/
The BTE Core includes the Technical Competencies of the first OCP A of this program.

Technical competencies following OCP A:

01.0	Methods and strategies for using Florida Standards for grades 09-10 reading in Technical Subjects for student success in Accounting Applications. 
02.0	Methods and strategies for using Florida Standards for grades 09-10 writing in Technical Subjects for student success in Accounting Applications. 
03.0	Methods and strategies for using Florida Standards for grades 09-10 Mathematical Practices in Technical Subjects for student success in Accounting Applications. 
04.0	Demonstrate language arts knowledge and skills. 
05.0	Assess audience and apply appropriate communication skills (including reading, writing, speaking, listening, and viewing) in a personable and professional level. 
06.0	Describe management functions and organizational structures as they relate to today’s workplace and employer/employee roles. 
07.0	Practice quality performance in the learning environment and the workplace.
08.0	Exhibit customer service skills. 
09.0	Demonstrate mathematics knowledge and skills.
10.0	Apply mathematical operations and processes as well as financial planning strategies to commonly occurring personal and business situations.
11.0	Assess personal strengths and weaknesses as they relate to job objectives, career exploration, personal development, and life goals. 
12.0	Demonstrate skills for accounting work-based learning experiences.
13.0	Apply accounting principles and concepts to the performance of accounting activities.
14.0	Apply accounting principles and concepts using appropriate technology. 
15.0	Methods and strategies for using Florida Standards for grades 11-12 reading in Technical Subjects for student success in Accounting Applications. 
16.0	Methods and strategies for using Florida Standards for grades 11-12 writing in Technical Subjects for student success in Accounting Applications. 
17.0	Methods and strategies for using Florida Standards for grades 11-12 Mathematical Practices in Technical Subjects for student success in Accounting Applications.
18.0	Assess audience and formulate appropriate communication skills (including reading, writing, speaking, listening, and viewing) on a personable and professional level.
19.0	Use appropriate technology to accomplish job objectives and increase productivity in the workplace. 
20.0	Analyze and explain management functions and organizational structures as they relate to today’s workplace and employer/employee roles. 
21.0	Demonstrate skills for accounting work-based learning experiences.
22.0	Formulate accounting principles and concepts to the performance of accounting activities. 
23.0	Use oral and written communication skills in creating, expressing and interpreting information and ideas. 
24.0	Demonstrate science knowledge and skills. 
25.0	Describe the importance of professional ethics and legal responsibilities.
26.0	Demonstrate the importance of health, safety, and environmental management systems in organizations and their importance to organizational performance and regulatory compliance. 
27.0	Demonstrate leadership and teamwork skills needed to accomplish team goals and objectives.
28.0	Describe the role within teams, work units, departments, organizations, interorganizational systems, and the larger environment. 
29.0	Solve problems using critical thinking skills, creativity and innovation. 
30.0	Use information technology tools. 
31.0	Describe the importance of professional ethics and legal responsibilities. 
32.0	Incorporate appropriate leadership and supervision techniques, customer service strategies, and standards of personal ethics to accomplish job objectives and enhance workplace performance.
33.0	Apply mathematical operations and processes as well as financial planning strategies to commonly occurring situations in the workplace to accomplish job objectives and enhance workplace performance.
34.0	Participate in work-based learning experiences. 
35.0	Apply accounting principles and concepts to the performance of accounting activities.
36.0	Apply accounting principles and concepts using appropriate technology. 
37.0	Explain the importance of employability skills and entrepreneurship skills. 
38.0	Demonstrate personal money-management concepts, procedures, and strategies. 
39.0	Apply the decision-making process to personal and family financial choices.  
40.0	Analyze the use of consumer credit. 

BTE Core:

The first course recommended in this program is a selection from the BTE Core (Applied Computer Business Skills I and II, or Computing for College and Careers, or Introduction to Information Technology).  The course selections and their descriptions are located here: http://www.fldoe.org/workforce/dwdframe/ .  Student course enrollment in the BTE Core, as with all other secondary courses, requires the reporting of a program in which the student is enrolled.  The BTE Core is not an independent program, but a selection of courses for the initial OCP of a program. Student enrollment in the BTE Core cannot be reported without an accompanying program number.  Teacher certification and other information regarding the BTE Core is identified by the program in which the student is enrolled.  See the selected program framework for the appropriate information.

2014 – 2015
Florida Department of Education
Student Performance Standards

Course Title: 	Accounting Applications 1
Course Number: 	8203310 
Course Credit:	1

Course Description:

This course emphasizes double-entry accounting; methods and principles of recording business transactions; the preparation of various documents used in recording income, expenses, acquisition of assets, incurrence of liabilities, and changes in equity; and the preparation of financial statements.  The use of computers and appropriate software is required.  

Florida Standards	Correlation to CTE Program Standard #	
01.0	Methods and strategies for using Florida Standards for grades 09-10 reading in Technical Subjects for student success in Accounting Applications.		
01.01	Key Ideas and Details		
01.01.1	Cite specific textual evidence to support analysis of science and technical texts, attending to the precise details of explanations or descriptions.
LAFS.910.RST.1.1		
01.01.2	Determine the central ideas or conclusions of a text; trace the text’s explanation or depiction of a complex process, phenomenon, or concept; provide an accurate summary of the text.
LAFS.910.RST.1.2		
01.01.3	Follow precisely a complex multistep procedure when carrying out experiments, taking measurements, or performing technical tasks, attending to special cases or exceptions defined in the text.
LAFS.910.RST.1.3		
01.02	Craft and Structure		
01.02.1	Determine the meaning of symbols, key terms, and other domain-specific words and phrases as they are used in a specific scientific or technical context relevant to grades 9–10 texts and topics.
LAFS.910.RST.2.4		
01.02.2	Analyze the structure of the relationships among concepts in a text, including relationships among key terms (e.g., force, friction, reaction force, energy).
LAFS.910.RST.2.5		
01.02.3	Analyze the author’s purpose in providing an explanation, describing a procedure, or discussing an experiment in a text, defining the question the author seeks to address.
LAFS.910.RST.2.6		
01.03	Integration of Knowledge and Ideas		
01.03.1	Translate quantitative or technical information expressed in words in a text into visual form (e.g., a table or chart) and translate information expressed visually or mathematically (e.g., in an equation) into words.
LAFS.910.RST.3.7		
01.03.2	Assess the extent to which the reasoning and evidence in a text support the author’s claim or a recommendation for solving a scientific or technical problem.
LAFS.910.RST.3.8		
01.03.3	Compare and contrast findings presented in a text to those from other sources (including their own experiments), noting when the findings support or contradict previous explanations or accounts.
LAFS.910.RST.3.9		
01.04	Range of Reading and Level of Text Complexity		
01.04.1	By the end of grade 9, read and comprehend literature [informational texts, history/social studies texts, science/technical texts] in the grades 9–10 text complexity band proficiently, with scaffolding as needed at the high end of the range.
01.04.2	By the end of grade 10, read and comprehend literature [informational texts, history/social studies texts, science/technical texts] at the high end of the grades 9–10 text complexity band independently and proficiently.
LAFS.910.RST.4.10		
02.0	Methods and strategies for using Florida Standards for grades 09-10 writing in Technical Subjects for student success in Accounting Applications.		
02.01	Text Types and Purposes		
02.01.1	Write arguments focused on discipline-specific content.
LAFS.910.WHST.1.1		
02.01.2	Write informative/explanatory texts, including the narration of historical events, scientific procedures/experiments, or technical processes.
LAFS.910.WHST.1.2		
02.01.3	Write precise enough descriptions of the step-by-step procedures they use in their investigations or technical work that others can replicate them and (possibly) reach the same results.
LAFS.910.WHST.1.3		
02.02	Production and Distribution of Writing		
02.02.1	Produce clear and coherent writing in which the development, organization, and style are appropriate to task, purpose, and audience.
LAFS.910.WHST.2.4		
02.02.2	Develop and strengthen writing as needed by planning, revising, editing, rewriting, or trying a new approach, focusing on addressing what is most significant for a specific purpose and audience.
LAFS.910.WHST.2.5		
02.02.3	Use technology, including the Internet, to produce, publish, and update individual or shared writing products, taking advantage of technology’s capacity to link to other information and to display information flexibly and dynamically.
LAFS.910.WHST.2.6		
02.03	Research to Build and Present Knowledge		
02.03.1	Conduct short as well as more sustained research projects to answer a question (including a self-generated question) or solve a problem; narrow or broaden the inquiry when appropriate; synthesize multiple sources on the subject, demonstrating understanding of the subject under investigation.
LAFS.910.WHST.3.7		
02.03.2	Gather relevant information from multiple authoritative print and digital sources, using advanced searches effectively; assess the usefulness of each source in answering the research question; integrate information into the text selectively to maintain the flow of ideas, avoiding plagiarism and following a standard format for citation.
LAFS.910.WHST.3.8		
02.03.3	Draw evidence from informational texts to support analysis, reflection, and research.
LAFS.910.WHST.3.9		
02.04	Range of Writing		
02.04.1	Write routinely over extended time frames (time for reflection and revision) and shorter time frames (a single sitting or a day or two) for a range of discipline-specific tasks, purposes, and audiences.
LAFS.910.WHST.4.10		
03.0	Methods and strategies for using Florida Standards for grades 09-10 Mathematical Practices in Technical Subjects for student success in Accounting Applications		
03.01	Make sense of problems and persevere in solving them.
MAFS.K12.MP.1.1		
03.02	Reason abstractly and quantitatively.
MAFS.K12.MP.2.1		
03.03	Construct viable arguments and critique the reasoning of others.
MAFS.K12.MP.3.1		
03.04	Model with mathematics.
MAFS.K12.MP.4.1		
03.05	Use appropriate tools strategically.
MAFS.K12.MP.5.1		
03.06	Attend to precision.
MAFS.K12.MP.6.1		
03.07	Look for and make use of structure.
MAFS.K12.MP.7.1		
03.08	Look for and express regularity in repeated reasoning.
MAFS.K12.MP.8.1		

Abbreviations: 
FS-M/LA = Florida Standards for Math/Language Arts
NGSSS-Sci = Next Generation Sunshine State Standards for Science

Note:  This course is pending alignment in the following categories:  NGSSS-Sci.

CTE Standards and Benchmarks	FS-M/LA	NGSSS-Sci	
04.0	Demonstrate language arts knowledge and skills – the student will be able to:			
04.01	Locate, comprehend and evaluate key elements of oral and written information.	LAFS.910.RI.1.1, 1.2, 1.3, 2.4, 2.5, 2.6, 3.7, 3.8, 3.9, 4.1 
LAFS.1112.RI.1.1, 1.2, 1.3, 2.4, 2.5, 2.6, 3.7, 3.8, 3.9, 4.1

MAFS.912.N-Q.1.1		
04.02	Draft, revise, and edit written documents using correct grammar, punctuation and vocabulary.	LAFS.910.W.1.1,1.2,1.3, 2.4, 2.5, 2.6, 3.7, 3.8, 3.9, 4.1
LAFS.1112.W.1.1,1.2,1.3, 2.4, 2.5, 2.6,3.7, 3.8, 3.9, 4.1
LAFS.910.L.1.1, 1.2, 1.3, 2.3, 3.4, 3.5, 3.6
LAFS.1112.L.1.1, 1.2, 1.3, 2.3, 3.4, 3.5, 3.6		
04.03	Present information formally and informally for specific purposes and audiences.	LAFS.910. SL.1.1, 1.2, 1.3, 2.4, 2.5, 2.6
LAFS.1112.SL.1.1, 1.2, 1.3, 2.4, 2.5, 2.6

MAFS.912.A-REI.1.1, 1.2		
05.0	Assess audience and apply appropriate communication skills (including reading, writing, speaking, listening, and viewing) in a personable and professional level – the student will be able to: 		SC.912.N.1.1	
05.01	Organize ideas and communicate oral and written messages.  Students should be able to produce, read and interpret a business letter, internal memo, and e-mail communication.  	LAFS.910.SL. 2.4, 2.5, 2.6
LAFS.1112.SL.2.4, 2.5, 2.6
LAFS.910.W. 4.1
LAFS.1112.W.4.1

MAFS.912.N-Q.1.1		
05.02	Collaborate with individuals and teams to complete tasks and problem solve. 	LAFS.910. SL.1.1, 1.2, 1.3
LAFS.1112.SL.1.1, 1.2, 1.3

MAFS.912.S-ID.1.1, 1.4, 2.6		
06.0	Describe management functions and organizational structures as they relate to today’s workplace and employer/employee roles – the student will be able to:			
06.01	Describe how accounting departments work within and across organizations.	LAFS.910.SL.1.1, 1.2, 1.3, 2.4, 2.5, 2.6
LAFS.1112.SL.1.1, 1.2, 1.3, 2.4, 2.5, 2.6
LAFS.910.W.3.7, 3.8, 4.1
LAFS.1112.W.3.7, 3.8, 4.1
LAFS.910.RI.4.1 
LAFS.1112.RI. 4.1

MAFS.912.F-BF.1.1		
06.02	Describe the roles and responsibilities of employees within the organization of a small, medium, or large accounting department (including the CFO, controller, accounting manager, accounts payable and receivable coordinator, payroll administrator, bookkeeper and credit and collection manager).	LAFS.910.SL.1.1, 1.2, 1.3, 2.4, 2.5, 2.6
LAFS.1112.SL.1.1, 1.2, 1.3, 2.4, 2.5, 2.6
LAFS.910.W.3.7, 3.8, 4.1
LAFS.1112.W.3.7, 3.8, 4.1
LAFS.910.RI.4.1 
LAFS.1112.RI. 4.1		
07.0	Practice quality performance in the learning environment and the workplace – the student will be able to: 		SC.912.N.1.1, 4, 2.2, 3.5	
07.01	Apply appropriate organizational skills to manage time and resources. 	LAFS.910.RI.1.1, 1.2, 1.3, 2.4, 2.5, 2.6, 3.7, 3.8, 3.9, 4.1 
LAFS.1112.RI.1.1, 1.2, 1.3, 2.4, 2.5, 2.6, 3.7, 3.8, 3.9, 4.1		
07.02	Perform tasks accurately, completely, and with attention to detail on a consistent basis. 	LAFS.910.RI.1.1, 1.2, 1.3, 2.4, 2.5, 2.6, 3.7, 3.8, 3.9, 4.1 
LAFS.1112.RI.1.1, 1.2, 1.3, 2.4, 2.5, 2.6, 3.7, 3.8, 3.9, 4.1		
07.03	Think critically and make informed decisions. 	LAFS.910.RI.1.1, 1.2, 1.3, 2.4, 2.5, 2.6, 3.7, 3.8, 3.9, 4.1 
LAFS.1112.RI.1.1, 1.2, 1.3, 2.4, 2.5, 2.6, 3.7, 3.8, 3.9, 4.1		
07.04	Project a professional image through appropriate business attire, ethical behavior, personal responsibility, flexibility, and respect for confidentiality.	LAFS.910.RI.1.1, 1.2, 1.3, 2.4, 2.5, 2.6, 3.7, 3.8, 3.9, 4.1 
LAFS.1112.RI.1.1, 1.2, 1.3, 2.4, 2.5, 2.6, 3.7, 3.8, 3.9, 4.1		
07.05	Follow accepted rules, regulations, policies and workplace safety.	LAFS.910.RI.1.1, 1.2, 1.3, 2.4, 2.5, 2.6, 3.7, 3.8, 3.9, 4.1 
LAFS.1112.RI.1.1, 1.2, 1.3, 2.4, 2.5, 2.6, 3.7, 3.8, 3.9, 4.1		
08.0	Exhibit customer service skills – the student will be able to:		SC.912.L.16.10, 17.11, 16; SC.912.N.1.1, 2.2, 3.5, 4.2	
08.01	Listen and identify customer’s needs and concerns.	LAFS.910. SL.1.1, 1.2, 1.3, 2.4, 2.5, 2.6
LAFS.1112.SL.1.1, 1.2, 1.3, 2.4, 2.5, 2.6		
08.02	Formulate an action plan to resolve customer needs and concerns and respond to customer in a timely manner.	LAFS.910. SL.1.1, 1.2, 1.3, 2.4, 2.5, 2.6
LAFS.1112.SL.1.1, 1.2, 1.3, 2.4, 2.5, 2.6
LAFS.910.W.4.1
LAFS.1112.W. 4.1		
08.03	Model appropriate ways to problem solve with customers in various situations.	LAFS.910. SL.1.1, 1.2, 1.3, 2.4, 2.5, 2.6
LAFS.1112.SL.1.1, 1.2, 1.3, 2.4, 2.5, 2.6

MAFS.912.F-LE.1.3, MAFS.912.F-IF.3.9, MAFS.912.F-IF.2.4, 3.7		
08.04	Model proper business etiquette (including introductions, phone etiquette, dining, networking, marketing, community service).	LAFS.910. SL.1.1, 1.2, 1.3, 2.4, 2.5, 2.6
LAFS.1112.SL.1.1, 1.2, 1.3, 2.4, 2.5, 2.6		
08.05	Develop a personal and work ethic (including punctuality, use of company’s technology, and loyalty to company, distinction between personal and business tasks). 	LAFS.910. SL.1.1, 1.2, 1.3, 2.4, 2.5, 2.6
LAFS.1112.SL.1.1, 1.2, 1.3, 2.4, 2.5, 2.6
LAFS.910.W.4.1
LAFS.1112.W. 4.1		
08.06	Develop and articulate a personal and business code of ethical behavior.	LAFS.910. SL.1.1, 1.2, 1.3, 2.4, 2.5, 2.6
LAFS.1112.SL.1.1, 1.2, 1.3, 2.4, 2.5, 2.6
LAFS.910.W.4.1
LAFS.1112.W. 4.1		
09.0	Demonstrate mathematics knowledge and skills – the student will be able to:			
09.01	Demonstrate knowledge of arithmetic operations.	LAFS.910.RI. 4.1 
LAFS.1112.RI. 4.1

MAFS.912.N-CN.2.4, 2.5, MAFS.912.F-IF.1.1, 1.3		
09.02	Analyze and apply data and measurements to solve problems and interpret documents.	LAFS.910.RI. 4.1 
LAFS.1112.RI. 4.1

MAFS.912.F-IF.3.7, MAFS.912.S-MD.2.7, MAFS.912.S-CP.1.5, MAFS.912.S-IC.2.6		
09.03	Construct charts/tables/graphs using functions and data.	LAFS.910.RI. 4.1 
LAFS.1112.RI. 4.1
LAFS.910.W.4.1
LAFS.1112.W. 4.1

MAFS.912.S-IC.2.4, 2.6, MAFS.912.F-LE.1.2, MAFS.912.F-IF.3.7		
10.0	Apply mathematical operations and processes as well as financial planning strategies to commonly occurring personal and business situations – the student will be able to:		SC.912.N.1.1, 2.2, 3.5, 4.2	
10.01	Develop an awareness of effective credit management.	LAFS.910.RI.4.1 
LAFS.1112.RI. 4.1
LAFS.910.W. 4.1
LAFS.1112.W. 4.1

MAFS.912.S-MD.1.4		
10.02	Prepare and analyze a personal budget.	LAFS.910.RI.4.1 
LAFS.1112.RI. 4.1
LAFS.910.W. 4.1
LAFS.1112.W. 4.1

MAFS.912.A-CED.1.1, 1.2, MAFS.912.F-IF.1.1, 1.2		
10.03	Apply appropriate mathematical processes to accounting applications.	LAFS.910.RI.4.1 
LAFS.1112.RI. 4.1
LAFS.910.W. 4.1
LAFS.1112.W. 4.1

MAFS.912.A-REI.1.1, 1.2		
11.0	Assess personal strengths and weaknesses as they relate to job objectives, career exploration, personal development, and life goals – the student will be able to:		SC.912.L.17.20; SC.912.N.1.1, 4, 5, 7, 2.2, 3.5	
11.01	Analyze job and career requirements and relate career interests to opportunities in accounting occupations in the global economy. 	LAFS.910.SL.1.2
LAFS.1112.SL.1.2
LAFS.910.RI.4.1 
LAFS.1112.RI. 4.1
LAFS.910.W. 4.1
LAFS.1112.W. 4.1

MAFS.912.S-ID.3.9		
12.0	Demonstrate skills for accounting work-based learning experiences – the student will be able to:		SC.912.L.17.15, SC.912.N.1.1, 1.3, 1.4, 2.2, 3.5	
12.01	Apply accounting principles in an accounting environment.	LAFS.910.SL.1.2
LAFS.1112.SL.1.2
LAFS.910.RI.4.1 
LAFS.1112.RI. 4.1
LAFS.910.W. 4.1
LAFS.1112.W. 4.1

MAFS.912.S-ID.3.9, MAFS.912.F-IF.1.1, 1.2		
12.02	Explore the use of technology in an accounting environment.	LAFS.910.SL.1.2
LAFS.1112.SL.1.2
LAFS.910.RI.4.1 
LAFS.1112.RI. 4.1
LAFS.910.W. 4.1
LAFS.1112.W. 4.1		
12.03	Complete a work-based simulation. 	LAFS.910.SL.1.2
LAFS.1112.SL.1.2
LAFS.910.RI.4.1 
LAFS.1112.RI. 4.1
LAFS.910.W. 4.1
LAFS.1112.W. 4.1
LAFS.910.L.2.3, 3.4, 3.6
LAFS.1112.L.2.3, 3.4, 3.6		
13.0	Apply accounting principles and concepts to the performance of accounting activities – the student will be able to:		SC.912.L.17.11, 15, 20, SC.912.N.1.1, 2.2, 3.5	
13.01	Demonstrate the application of the full accounting cycle (including chart of accounts, use of t accounts, journalizing business transactions, posting of journal entries, preparation of trial balance, journalizing and posting of adjusting entries, journalizing and posting of post-closing entries, and preparation of an income statement, statement of owner’s equity, and balance sheet).	LAFS.910.RI.1.1, 1.2, 1.3, 2.4, 2.5, 2.6, 3.7, 3.8, 3.9, 4.1 
LAFS.1112.RI.1.1, 1.2, 1.3, 2.4, 2.5, 2.6, 3.7, 3.8, 3.9, 4.1
LAFS.910.L.2.3, 3.4, 3.6
LAFS.1112.L.2.3, 3.4, 3.6

MAFS.912.A-REI.1.1, 1.2, 3.6, 3.7, 
MAFS.912.F-IF.1.1, 1.2, 2.4, 2.5, 2.6, 3.8, 
MAFS.912.FBF.1.1, 1.2, 
MAFS.912.FLE.1.1, 1.2,
MAFS.912.S-ID.1.1, 1.2, 1.3, 1.4
MAFS.912.S-IC.1.1, 1.2		
13.02	Demonstrate proficiency in cash control procedures (including bank deposits, electronic fund transfers, all credit and debit transactions, bank reconciliations, proof of cash, petty cash, and journal entries related to all banking activities).	LAFS.910.RI.1.1, 1.2, 1.3, 2.4, 2.5, 2.6, 3.7, 3.8, 3.9, 4.1 
LAFS.1112.RI.1.1, 1.2, 1.3, 2.4, 2.5, 2.6, 3.7, 3.8, 3.9, 4.1
LAFS.910.L.2.3, 3.4, 3.6
LAFS.1112.L.2.3, 3.4, 3.6

MAFS.912.A-REI.1.1, 1.2, 3.6, 3.7, 
MAFS.912.F-IF.1.1, 1.2, 2.4, 2.5, 2.6, 3.8, 
MAFS.912.FBF.1.1, 1.2, 
MAFS.912.FLE.1.1, 1.2,
MAFS.912.S-ID.1.1, 1.2, 1.3, 1.4
MAFS.912.S-IC.1.1, 1.2		
13.03	Use source documents to prepare and analyze transactions (including invoices, cash receipts, sales slips, credit memos, vendor statements, purchase orders, and packing slips). 	LAFS.910.SL.1.2, 1.3
LAFS.1112.SL.1.2, 1.3
LAFS.910.RI.4.1 
LAFS.1112.RI. 4.1
LAFS.910.W. 4.1
LAFS.1112.W. 4.1
LAFS.910.L.2.3, 3.4, 3.6
LAFS.1112.L.2.3, 3.4, 3.6

MAFS.912.A-REI.1.1, 1.2, 3.6, 3.7, 
MAFS.912.F-IF.1.1, 1.2, 2.4, 2.5, 2.6, 3.8, 
MAFS.912.FBF.1.1, 1.2, 
MAFS.912.FLE.1.1, 1.2,
MAFS.912.S-ID.1.1, 1.2, 1.3, 1.4
MAFS.912.S-IC.1.1, 1.2		
13.04	Use payroll records to prepare and analyze transactions (including maintaining payroll records to include  employee time processing procedures, payroll checks, a payroll register, employee earnings record, employer payroll taxes (to include tax forms and all associated journal entries).	LAFS.910.RI.1.1, 1.2, 1.3, 2.4, 2.5, 2.6, 3.7, 3.8, 3.9, 4.1 
LAFS.1112.RI.1.1, 1.2, 1.3, 2.4, 2.5, 2.6, 3.7, 3.8, 3.9, 4.1
LAFS.910.L.2.3, 3.4, 3.6
LAFS.1112.L.2.3, 3.4, 3.6

MAFS.912.A-REI.1.1, 1.2, 3.6, 3.7, 
MAFS.912.F-IF.1.1, 1.2, 2.4, 2.5, 2.6, 3.8, 
MAFS.912.FBF.1.1, 1.2, 
MAFS.912.FLE.1.1, 1.2,
MAFS.912.S-ID.1.1, 1.2, 1.3, 1.4
MAFS.912.S-IC.1.1, 1.2		
13.05	Analyze transactions for accuracy and prepare appropriate correcting entries.	LAFS.910.RI.1.1, 1.2, 1.3, 2.4, 2.5, 2.6, 3.7, 3.8, 3.9, 4.1 
LAFS.1112.RI.1.1, 1.2, 1.3, 2.4, 2.5, 2.6, 3.7, 3.8, 3.9, 4.1
LAFS.910.L.2.3, 3.4, 3.6
LAFS.1112.L.2.3, 3.4, 3.6
LAFS.910.W. 4.1
LAFS.1112.W. 4.1

MAFS.912.A-REI.1.1, 1.2, 3.6, 3.7, 
MAFS.912.F-IF.1.1, 1.2, 2.4, 2.5, 2.6, 3.8, 
MAFS.912.FBF.1.1, 1.2, 
MAFS.912.FLE.1.1, 1.2,
MAFS.912.S-ID.1.1, 1.2, 1.3, 1.4
MAFS.912.S-IC.1.1, 1.2		
14.0	Apply accounting principles and concepts using appropriate technology – the student will be able to:			
14.01	Identify and use the appropriate technology in an accounting environment. 	LAFS.910.SL.1.2
LAFS.1112.SL.1.2
LAFS.910.RI.4.1 
LAFS.1112.RI. 4.1		
14.02	Demonstrate proficiency in the use of spreadsheet and accounting software to maintain accounting records to include creating and manipulating both data and formulas, formatting data, securing data and presenting results visually (including charts and graphs).	LAFS.910.RI.1.1, 1.2, 1.3, 2.4, 2.5, 2.6, 3.7, 3.8, 3.9, 4.1 
LAFS.1112.RI.1.1, 1.2, 1.3, 2.4, 2.5, 2.6, 3.7, 3.8, 3.9, 4.1
LAFS.910.W. 4.1
LAFS.1112.W. 4.1

MAFS.912.A-CED.1.1, 1.2, MAFS.912.F-IF.1.1, 1.2, 2.4, 2.5, 2.6, 3.7, 3.8, MAFS.912.S-IC.2.6		
14.03	Research types of accounting systems.	LAFS.910.RI.1.1, 1.2, 1.3, 2.4, 2.5, 2.6, 3.7, 3.8, 3.9, 4.1 
LAFS.1112.RI.1.1, 1.2, 1.3, 2.4, 2.5, 2.6, 3.7, 3.8, 3.9, 4.1

MAFS.912.S-ID.3.9		

2014 – 2015
Florida Department of Education
Student Performance Standards

Course Title: 	Accounting Applications 2
Course Number: 	8203320 
Course Credit:	1

Course Description:

This course is designed to continue the study of accounting principles.  The content includes voucher systems, cash receipts, petty cash, payroll records, and internal control systems.  The use of computers is required.  

Florida Standards	Correlation to CTE Program Standard #	
15.0	Methods and strategies for using Florida Standards for grades 11-12 reading in Technical Subjects for student success in Accounting Applications.		
15.01	Key Ideas and Details		
15.01.1	Cite specific textual evidence to support analysis of science and technical texts, attending to important distinctions the author makes and to any gaps or inconsistencies in the account.
LAFS.1112.RST.1.1		
15.01.2	Determine the central ideas or conclusions of a text; trace the text’s explanation or depiction of a complex process, phenomenon, or concept; provide an accurate summary of the text.
LAFS.1112.RST.1.2		
15.01.3	Follow precisely a complex multistep procedure when carrying out experiments, taking measurements, or performing technical tasks, attending to special cases or exceptions defined in the text.
LAFS.1112.RST.1.3		
15.02	Craft and Structure		
15.02.1	Determine the meaning of symbols key terms, and other domain-specific words and phrases as they are used in a specific scientific or technical context relevant to grades 11–12 texts and topics.
LAFS.1112.RST.2.4		
15.02.2	Analyze how the text structures information or ideas into categories or hierarchies, demonstrating understanding of the information or ideas.
LAFS.1112.RST.2.5		
15.02.3	Analyze the author’s purpose in providing an explanation, describing a procedure, or discussing an experiment in a text, identifying important issues that remain unresolved.
LAFS.1112.RST.2.6		
15.03	Integration of Knowledge and Ideas		
15.03.1	Integrate and evaluate multiple sources of information presented in diverse formats and media (e.g. quantitative data, video, multimedia) in order to address a question or solve a problem.
LAFS.1112.RST.3.7		
15.03.2	Evaluate the hypotheses, data, analysis, and conclusions in a science or technical text, verifying the data when possible and corroborating or challenging conclusions with other sources of information.
LAFS.1112.RST.3.8		
15.03.3	Synthesize information from a range of sources (e.g., texts, experiments, simulations) into a coherent understanding of a process, phenomenon, or concept, resolving conflicting information when possible.
LAFS.1112.RST.3.9		
15.04	Range of Reading and Level of Text Complexity		
15.04.1	By the end of grade 11, read and comprehend literature [informational texts, history/social studies texts, science/technical texts] in the grades 11–CCR text complexity band proficiently, with scaffolding as needed at the high end of the range.
15.04.2	By the end of grade 12, read and comprehend literature [informational texts, history/social studies texts, science/technical texts] at the high end of the grades 11–CCR text complexity band independently and proficiently.
LAFS.1112.RST.4.10		
16.0	Methods and strategies for using Florida Standards for grades 11-12 writing in Technical Subjects for student success in Accounting Applications.		
16.01	Text Types and Purposes		
16.01.1	Write arguments focused on discipline-specific content.
LAFS.1112.WHST.1.1		
16.01.2	Write informative/explanatory texts, including the narration of historical events, scientific procedures/experiments, or technical processes.
LAFS.1112.WHST.1.2		
16.01.3	Write precise enough descriptions of the step-by-step procedures they use in their investigations or technical work that others can replicate them and (possibly) reach the same results.
LAFS.1112.WHST.1.3		
16.02	Production and Distribution of Writing		
16.02.1	Produce clear and coherent writing in which the development, organization, and style are appropriate to task, purpose, and audience.
LAFS.1112.WHST.2.4		
16.02.2	Develop and strengthen writing as needed by planning, revising, editing, rewriting, or trying a new approach, focusing on addressing what is most significant for a specific purpose and audience.
LAFS.1112.WHST.2.5		
16.02.3	Use technology, including the Internet, to produce, publish, and update individual or shared writing products in response to ongoing feedback, including new arguments or information.
LAFS.1112.WHST.2.6		
16.03	Research to Build and Present Knowledge		
16.03.1	Conduct short as well as more sustained research projects to answer a question (including a self-generated question) or solve a problem; narrow or broaden the inquiry when appropriate; synthesize multiple sources on the subject, demonstrating understanding of the subject under investigation.
LAFS.1112.WHST.3.7		
16.03.2	Gather relevant information from multiple authoritative print and digital sources, using advanced searches effectively; assess the strengths and limitations of each source in terms of the specific task, purpose, and audience; integrate information into the text selectively to maintain the flow of ideas, avoiding plagiarism and overreliance on any one source and following a standard format for citation.
LAFS.1112.WHST.3.8		
16.03.3	Draw evidence from informational texts to support analysis, reflection, and research.
LAFS.1112.WHST.3.9		
16.04	Range of Writing		
16.04.1	Write routinely over extended time frames (time for reflection and revision) and shorter time frames (a single sitting or a day or two) for a range of discipline-specific tasks, purposes, and audiences.
LAFS.1112.WHST.4.10		
17.0	Methods and strategies for using Florida Standards for grades 11-12 Mathematical Practices in Technical Subjects for student success in Accounting Applications.		
17.01	Make sense of problems and persevere in solving them.
MAFS.K12.MP.1.1		
17.02	Reason abstractly and quantitatively.
MAFS.K12.MP.2.1		
17.03	Construct viable arguments and critique the reasoning of others.
MAFS.K12.MP.3.1		
17.04	Model with mathematics.
MAFS.K12.MP.4.1		
17.05	Use appropriate tools strategically.
MAFS.K12.MP.5.1		
17.06	Attend to precision.
MAFS.K12.MP.6.1		
17.07	Look for and make use of structure.
MAFS.K12.MP.7.1		
17.08	Look for and express regularity in repeated reasoning.
MAFS.K12.MP.8.1		

Abbreviations: 
FS-M/LA = Florida Standards for Math/Language Arts
NGSSS-Sci = Next Generation Sunshine State Standards for Science

Note:  This course is pending alignment in the following categories:  NGSSS-Sci.

CTE Standards and Benchmarks	FS-M/LA	NGSSS-Sci	
18.0	Assess audience and formulate appropriate communication skills (including reading, writing, speaking, listening, and viewing) on a personable and professional level – the student will be able to:			
18.01	Identify, define, and discuss professional accounting terminology appropriate for internal and external communications. 	LAFS.910.L. 2.3, 3.4, 3.5, 3.6
LAFS.1112.L.2.3, 3.4, 3.5, 3.6
LAFS.910. SL.1.1, 1.2, 1.3, 2.4, 2.5, 2.6
LAFS.1112.SL.1.1, 1.2, 1.3, 2.4, 2.5, 2.6
LAFS.910.W.1.1,1.2,1.3, 2.4, 2.5, 2.6, 3.7, 3.8, 3.9, 4.1
LAFS.1112.W.1.1,1.2,1.3, 2.4, 2.5, 2.6,3.7, 3.8, 3.9, 4.1
LAFS.910.RI.1.1, 1.2, 1.3, 2.4, 2.5, 2.6, 3.7, 3.8, 3.9, 4.1 
LAFS.1112.RI.1.1, 1.2, 1.3, 2.4, 2.5, 2.6, 3.7, 3.8, 3.9, 4.1

MAFS.912.A-REI.1.1, 1.2		
19.0	Use appropriate technology to accomplish job objectives and increase productivity in the workplace – the student will be able to:			
19.01	Gather information, extract key elements, analyze the impact of the data, and develop an appropriate solution. 	LAFS.910.RI.1.1, 1.2, 1.3, 2.4, 2.5, 2.6, 3.7, 3.8, 3.9, 4.1 
LAFS.1112.RI.1.1, 1.2, 1.3, 2.4, 2.5, 2.6, 3.7, 3.8, 3.9, 4.1
LAFS.910.L. 2.3, 3.4, 3.5, 3.6
LAFS.1112.L.2.3, 3.4, 3.5, 3.6

MAFS.912.A-REI.4.1, MAFS.912.S-IC.2.6		
20.0	Analyze and explain management functions and organizational structures as they relate to today’s workplace and employer/employee roles – the student will be able to:			
20.01	Identify and describe generally accepted accounting principles (GAAP), explain how the application of GAAP impacts the recording of financial transactions, and the preparation of financial statements. Discuss the move to International Financial Reporting Standards (IFRS).	LAFS.910.RI.1.1, 1.2, 1.3, 2.4, 2.5, 2.6, 3.7, 3.8, 3.9, 4.1 
LAFS.1112.RI.1.1, 1.2, 1.3, 2.4, 2.5, 2.6, 3.7, 3.8, 3.9, 4.1
LAFS.910.L1.1, 1.2, 1.3, 2.3, 3.4, 3.5, 3.6
LAFS.1112.L.1.1, 1.2, 1.3, 2.3, 3.4, 3.5, 3.6

MAFS.912.A-REI.1.1, 1.2		
20.02	Develop a working knowledge of individual income tax procedures and requirements to comply with tax laws and regulations. 	LAFS.910.RI. 4.1
LAFS.1112.RI. 4.1

MAFS.912.A-REI.1.1, 1.2 MAFS.912.F-IF.1.1, 1.2		
20.03	Compare and contrast the various forms of business ownership (e.g., sole proprietorships, partnerships, corporations) and other organizational structures (e.g., nonprofit organizations, government agencies). List the advantages and disadvantages of each form of business ownership.	LAFS.910.RI. 4.1
LAFS.1112.RI. 4.1

MAFS.912.S-ID.3.9		
21.0	Demonstrate skills for accounting work-based learning experiences – the student will be able to:			
21.01	Apply accounting principles in an accounting environment.	LAFS.910.SL.1.2
LAFS.1112.SL.1.2
LAFS.910.RI.4.1 
LAFS.1112.RI. 4.1
LAFS.910.W. 4.1
LAFS.1112.W. 4.1

MAFS.912.S-ID.3.9, MAFS.912.F-IF.1.1, 1.2		
21.02	Explore the use of technology in an accounting environment.	LAFS.910.SL.1.2
LAFS.1112.SL.1.2
LAFS.910.RI.4.1 
LAFS.1112.RI. 4.1
LAFS.910.W. 4.1
LAFS.1112.W. 4.1		
21.03	Complete a work-based simulation.	LAFS.910.SL.1.2
LAFS.1112.SL.1.2
LAFS.910.RI.4.1 
LAFS.1112.RI. 4.1
LAFS.910.W. 4.1
LAFS.1112.W. 4.1
LAFS.910.L.2.3, 3.4, 3.6
LAFS.1112.L.2.3, 3.4, 3.6		
22.0	Formulate accounting principles and concepts to the performance of accounting activities – the student will be able to:			
22.01	Identify tax forms (e.g., personal, payroll, sales) necessary for compliance with local, state and federal agencies.	LAFS.910.RI. 4.1
LAFS.1112.RI. 4.1		
22.02	Describe an internal control system.	LAFS.910.SL.1.1, 1.2
LAFS.1112.SL.1.1,1.2
LAFS.910.RI.4.1 
LAFS.1112.RI. 4.1
LAFS.910.W. 4.1
LAFS.1112.W. 4.1

MAFS.912.S-ID.3.9, MAFS.912.F-IF.1.1, 1.2		
22.03	Apply accounting concepts to corporations and other business entities. 	LAFS.910.SL.1.1, 1.2
LAFS.1112.SL.1.1, 1.2
LAFS.910.RI.4.1 
LAFS.1112.RI. 4.1
LAFS.910.W. 4.1
LAFS.1112.W. 4.1

MAFS.912.S-ID.3.9, MAFS.912.F-IF.1.1, 1.2		
22.04	Compare and contrast the cost of merchandise inventory using various inventory evaluation methods (including LIFO, FIFO, and weighted average).	LAFS.910.RI.4.1 
LAFS.1112.RI. 4.1

MAFS.912.S-ID.3.9, MAFS.912.F-IF.1.1, 1.2		
22.05	Determine the aging of accounts receivable and a computation of allowance for doubtful accounts using the various methods.	LAFS.910.RI.4.1 
LAFS.1112.RI. 4.1

MAFS.912.F-LE.2.5, MAFS.912.S-ID.3.9, MAFS.912.F-IF.1.1, 1.2		
22.06	Determine the aging of accounts payable. 	LAFS.910.RI.4.1 
LAFS.1112.RI. 4.1

MAFS.912.F-LE.2.5, MAFS.912.S-ID.3.9, MAFS.912.F-IF.1.1, 1.2		
22.07	Compute depreciation using Financial Accounting Standards Board (FASB) regulations and record the associated journal entries.	LAFS.910.RI.4.1 
LAFS.1112.RI. 4.1

MAFS.912.F-LE.2.5, MAFS.912.S-ID.3.9, MAFS.912.F-IF.1.1, 1.2		
23.0	Use oral and written communication skills in creating, expressing and interpreting information and ideas – the student will be able to:			
23.01	Select and employ appropriate communication concepts and strategies to enhance oral and written communication in the workplace.	LAFS.910.L. 2.3, 3.4, 3.5, 3.6
LAFS.1112.L.2.3, 3.4, 3.5, 3.6
LAFS.910. SL.1.1, 1.2, 1.3, 2.4, 2.5, 2.6
LAFS.1112.SL.1.1, 1.2, 1.3, 2.4, 2.5, 2.6
LAFS.910.W.1.1,1.2,1.3, 2.4, 2.5, 2.6, 3.7, 3.8, 3.9, 4.1
LAFS.1112.W.1.1,1.2,1.3, 2.4, 2.5, 2.6,3.7, 3.8, 3.9, 4.1
LAFS.910.RI.1.1, 1.2, 1.3, 2.4, 2.5, 2.6, 3.7, 3.8, 3.9, 4.1 
LAFS.1112.RI.1.1, 1.2, 1.3, 2.4, 2.5, 2.6, 3.7, 3.8, 3.9, 4.1

MAFS.912.N-Q.1.1		
23.02	Locate, organize and reference written information from various sources. 	LAFS.910.L. 2.3, 3.4, 3.5, 3.6
LAFS.1112.L.2.3, 3.4, 3.5, 3.6
LAFS.910.RI.1.1, 1.2, 1.3, 2.4, 2.5, 2.6, 3.7, 3.8, 3.9, 4.1 
LAFS.1112.RI.1.1, 1.2, 1.3, 2.4, 2.5, 2.6, 3.7, 3.8, 3.9, 4.1

MAFS.912.S-IC.2.6		
23.03	Design, develop and deliver formal and informal presentations using appropriate media to engage and inform diverse audiences.	LAFS.910.L. 2.3, 3.4, 3.5, 3.6
LAFS.1112.L.2.3, 3.4, 3.5, 3.6
LAFS.910. SL.1.1, 1.2, 1.3, 2.4, 2.5, 2.6
LAFS.1112.SL.1.1, 1.2, 1.3, 2.4, 2.5, 2.6
LAFS.910.W.1.1,1.2,1.3, 2.4, 2.5, 2.6, 3.7, 3.8, 3.9, 4.1
LAFS.1112.W.1.1,1.2,1.3, 2.4, 2.5, 2.6,3.7, 3.8, 3.9, 4.1		
23.04	Interpret verbal and nonverbal cues/behaviors that enhance communication. 	LAFS.910.RI.4.1 
LAFS.1112.RI. 4.1		
23.05	Apply active listening skills to obtain and clarify information.	LAFS.910.SL.1.1 
LAFS.1112.SL. 1.1		
23.06	Develop and interpret tables and charts to support written and oral communications.	LAFS.910.RI.4.1 
LAFS.1112.RI. 4.1

MAFS.912.A-REI.4.10, 4.11 MAFS.912.S-IC.1.2, 2.6, MAFS.912.S-ID.3.7		
23.07	Exhibit public relations skills that aid in achieving customer satisfaction. 	LAFS.910.SL.1.1 
LAFS.1112.SL. 1.1		
24.0	Demonstrate science knowledge and skills – the student will be able to:			
24.01	Discuss the role of creativity in constructing scientific questions, methods and explanations.	LAFS.910.RI.4.1 
LAFS.1112.RI. 4.1		
24.02	Formulate scientifically investigable questions, construct investigations, collect and evaluate data, and develop scientific recommendations based on findings. 	LAFS.910.L. 2.3, 3.4, 3.5, 3.6
LAFS.1112.L.2.3, 3.4, 3.5, 3.6
LAFS.910. SL.1.1, 1.2, 1.3, 2.4, 2.5, 2.6
LAFS.1112.SL.1.1, 1.2, 1.3, 2.4, 2.5, 2.6
LAFS.910.W.1.1,1.2,1.3, 2.4, 2.5, 2.6, 3.7, 3.8, 3.9, 4.1
LAFS.1112.W.1.1,1.2,1.3, 2.4, 2.5, 2.6,3.7, 3.8, 3.9, 4.1

MAFS.912.S-IC.2.3, 2.5, 2.6, MAFS.912.A-REI.1.1		
25.0	Describe the importance of professional ethics and legal responsibilities – the student will be able to:			
25.01	Evaluate and justify decisions based on ethical reasoning.	LAFS.910. SL.1.1, 1.2, 1.3, 2.4, 2.5, 2.6
LAFS.1112.SL.1.1, 1.2, 1.3, 2.4, 2.5, 2.6
LAFS.910.W.4.1
LAFS.1112.W. 4.1

MAFS.912.S-ID.3.9		
25.02	Evaluate alternative responses to workplace situations based on personal, professional, ethical, legal responsibilities, and employer policies.	LAFS.910. SL.1.1, 1.2, 1.3, 2.4, 2.5, 2.6
LAFS.1112.SL.1.1, 1.2, 1.3, 2.4, 2.5, 2.6
LAFS.910.W.4.1
LAFS.1112.W. 4.1

MAFS.912.S-ID.3.9		
25.03	Identify and explain personal and long-term consequences of unethical or illegal behaviors in the workplace.	LAFS.910. SL.1.1, 1.2, 1.3, 2.4, 2.5, 2.6
LAFS.1112.SL.1.1, 1.2, 1.3, 2.4, 2.5, 2.6
LAFS.910.W.4.1
LAFS.1112.W. 4.1
LAFS.910.RI.4.1 
LAFS.1112.RI. 4.1

MAFS.912.S-ID.3.9		
25.04	Interpret and explain written organizational policies and procedures.	LAFS.910.RI.4.1 
LAFS.1112.RI. 4.1

MAFS.912.S-ID.3.9		
26.0	Demonstrate the importance of health, safety, and environmental management systems in organizations and their importance to organizational performance and regulatory compliance – the student will be able to:			
26.01	Describe personal and jobsite safety rules and regulations that maintain safe and healthy work environments.	LAFS.910.RI.4.1 
LAFS.1112.RI. 4.1
LAFS.910. SL.1.1, 1.2, 1.3, 2.4, 2.5, 2.6
LAFS.1112.SL.1.1, 1.2, 1.3, 2.4, 2.5, 2.6		
26.02	Explain emergency procedures to follow in response to workplace accidents.	LAFS.910.RI.4.1 
LAFS.1112.RI. 4.1
LAFS.910. SL.1.1, 1.2, 1.3, 2.4, 2.5, 2.6
LAFS.1112.SL.1.1, 1.2, 1.3, 2.4, 2.5, 2.6		
26.03	Create a disaster and/or emergency response plan.		LAFS.910.RI.4.1 
LAFS.1112.RI. 4.1
LAFS.910. SL.1.1, 1.2, 1.3, 2.4, 2.5, 2.6
LAFS.1112.SL.1.1, 1.2, 1.3, 2.4, 2.5, 2.6
LAFS.910.W.4.1
LAFS.1112.W. 4.1		
27.0	Demonstrate leadership and teamwork skills needed to accomplish team goals and objectives – the student will be able to:			
27.01	Employ leadership skills to accomplish organizational goals and objectives.	LAFS.910. SL.1.1, 1.2, 1.3, 2.4, 2.5, 2.6
LAFS.1112.SL.1.1, 1.2, 1.3, 2.4, 2.5, 2.6		
27.02	Establish and maintain effective working relationships with others in          order to accomplish objectives and tasks.	LAFS.910. SL.1.1, 1.2, 1.3
LAFS.1112.SL.1.1, 1.2, 1.3		
27.03	Conduct and participate in meetings to accomplish work tasks.	LAFS.910. SL.2.4, 2.5, 2.6
LAFS.1112.S.L 2.4, 2.5, 2.6		
27.04	Employ mentoring skills to inspire and teach others.	LAFS.910. SL.1.1
LAFS.1112.SL.1.1		
28.0	Describe the role within teams, work units, departments, organizations, inter-organizational systems, and the larger environment – the student will be able to:			
28.01	Describe the nature and types of business organizations.	LAFS.910.SL.1.2
LAFS.1112.SL.1.2
LAFS.910.RI.4.1 
LAFS.1112.RI. 4.1
LAFS.910.W. 4.1
LAFS.1112.W. 4.1		
28.02	Explain the effect of key organizational systems on performance and quality.	LAFS.910.SL.1.2
LAFS.1112.SL.1.2
LAFS.910.RI.4.1 
LAFS.1112.RI. 4.1
LAFS.910.W. 4.1
LAFS.1112.W. 4.1		
28.03	List and describe quality control systems and/or practices common to the workplace.	LAFS.910.SL.1.2
LAFS.1112.SL.1.2
LAFS.910.RI.4.1 
LAFS.1112.RI. 4.1
LAFS.910.W. 4.1
LAFS.1112.W. 4.1		
28.04	Explain the impact of the global economy on business organizations.	LAFS.910.SL.1.2
LAFS.1112.SL.1.2
LAFS.910.RI.4.1 
LAFS.1112.RI. 4.1
LAFS.910.W. 4.1
LAFS.1112.W. 4.1		

2014 – 2015
Florida Department of Education
Student Performance Standards

Course Title: 	Accounting Applications 3
Course Number: 	8203330
Course Credit:	1

Course Description:

This course continues the study of accounting principles and applies those principles to various entities.  The content includes methods for determining the cost of merchandise inventory, general ledger account analysis, and the aging process.  The use of computers is required.  

Florida Standards	Correlation to CTE Program Standard #	
15.0	Methods and strategies for using Florida Standards for grades 11-12 reading in Technical Subjects for student success in Accounting Applications.		
15.01	Key Ideas and Details		
15.01.1	Cite specific textual evidence to support analysis of science and technical texts, attending to important distinctions the author makes and to any gaps or inconsistencies in the account.
LAFS.1112.RST.1.1		
15.01.2	Determine the central ideas or conclusions of a text; trace the text’s explanation or depiction of a complex process, phenomenon, or concept; provide an accurate summary of the text.
LAFS.1112.RST.1.2		
15.01.3	Follow precisely a complex multistep procedure when carrying out experiments, taking measurements, or performing technical tasks, attending to special cases or exceptions defined in the text.
LAFS.1112.RST.1.3		
15.02	Craft and Structure		
15.02.1	Determine the meaning of symbols key terms, and other domain-specific words and phrases as they are used in a specific scientific or technical context relevant to grades 11–12 texts and topics.
LAFS.1112.RST.2.4		
15.02.2	Analyze how the text structures information or ideas into categories or hierarchies, demonstrating understanding of the information or ideas.
LAFS.1112.RST.2.5		
15.02.3	Analyze the author’s purpose in providing an explanation, describing a procedure, or discussing an experiment in a text, identifying important issues that remain unresolved.
LAFS.1112.RST.2.6		
15.03	Integration of Knowledge and Ideas		
15.03.1	Integrate and evaluate multiple sources of information presented in diverse formats and media (e.g. quantitative data, video, multimedia) in order to address a question or solve a problem.
LAFS.1112.RST.3.7		
15.03.2	Evaluate the hypotheses, data, analysis, and conclusions in a science or technical text, verifying the data when possible and corroborating or challenging conclusions with other sources of information.
LAFS.1112.RST.3.8		
15.03.3	Synthesize information from a range of sources (e.g., texts, experiments, simulations) into a coherent understanding of a process, phenomenon, or concept, resolving conflicting information when possible.
LAFS.1112.RST.3.9		
15.04	Range of Reading and Level of Text Complexity		
15.04.1	By the end of grade 11, read and comprehend literature [informational texts, history/social studies texts, science/technical texts] in the grades 11–CCR text complexity band proficiently, with scaffolding as needed at the high end of the range.
15.04.2	By the end of grade 12, read and comprehend literature [informational texts, history/social studies texts, science/technical texts] at the high end of the grades 11–CCR text complexity band independently and proficiently.
LAFS.1112.RST.4.10		
16.0	Methods and strategies for using Florida Standards for grades 11-12 writing in Technical Subjects for student success in Accounting Applications.		
16.01	Text Types and Purposes		
16.01.1	Write arguments focused on discipline-specific content.
LAFS.1112.WHST.1.1		
16.01.2	Write informative/explanatory texts, including the narration of historical events, scientific procedures/experiments, or technical processes.
LAFS.1112.WHST.1.2		
16.01.3	Write precise enough descriptions of the step-by-step procedures they use in their investigations or technical work that others can replicate them and (possibly) reach the same results.
LAFS.1112.WHST.1.3		
16.02	Production and Distribution of Writing		
16.02.1	Produce clear and coherent writing in which the development, organization, and style are appropriate to task, purpose, and audience.
LAFS.1112.WHST.2.4		
16.02.2	Develop and strengthen writing as needed by planning, revising, editing, rewriting, or trying a new approach, focusing on addressing what is most significant for a specific purpose and audience.
LAFS.1112.WHST.2.5		
16.02.3	Use technology, including the Internet, to produce, publish, and update individual or shared writing products in response to ongoing feedback, including new arguments or information.
LAFS.1112.WHST.2.6		
16.03	Research to Build and Present Knowledge		
16.03.1	Conduct short as well as more sustained research projects to answer a question (including a self-generated question) or solve a problem; narrow or broaden the inquiry when appropriate; synthesize multiple sources on the subject, demonstrating understanding of the subject under investigation.
LAFS.1112.WHST.3.7		
16.03.2	Gather relevant information from multiple authoritative print and digital sources, using advanced searches effectively; assess the strengths and limitations of each source in terms of the specific task, purpose, and audience; integrate information into the text selectively to maintain the flow of ideas, avoiding plagiarism and overreliance on any one source and following a standard format for citation.
LAFS.1112.WHST.3.8		
16.03.3	Draw evidence from informational texts to support analysis, reflection, and research.
LAFS.1112.WHST.3.9		
16.04	Range of Writing		
16.04.1	Write routinely over extended time frames (time for reflection and revision) and shorter time frames (a single sitting or a day or two) for a range of discipline-specific tasks, purposes, and audiences.
LAFS.1112.WHST.4.10		
17.0	Methods and strategies for using Florida Standards for grades 11-12 Mathematical Practices in Technical Subjects for student success in Accounting Applications. 		
17.01	Make sense of problems and persevere in solving them.
MAFS.K12.MP.1.1		
17.02	Reason abstractly and quantitatively.
MAFS.K12.MP.2.1		
17.03	Construct viable arguments and critique the reasoning of others.
MAFS.K12.MP.3.1		
17.04	Model with mathematics.
MAFS.K12.MP.4.1		
17.05	Use appropriate tools strategically.
MAFS.K12.MP.5.1		
17.06	Attend to precision.
MAFS.K12.MP.6.1		
17.07	Look for and make use of structure.
MAFS.K12.MP.7.1		
17.08	Look for and express regularity in repeated reasoning.
MAFS.K12.MP.8.1		

Abbreviations: 
FS-M/LA = Florida Standards for Math/Language Arts
NGSSS-Sci = Next Generation Sunshine State Standards for Science

Note:  This course is pending alignment in the following categories:  FS-M/LA and NGSSS-Sci.

CTE Standards and Benchmarks	FS-M/LA	NGSSS-Sci	
29.0	Solve problems using critical thinking skills, creativity and innovation – the student will be able to: 			
29.01	Employ critical thinking skills independently and in teams to solve problems and make decisions.	LAFS.910.SL.1.1
LAFS.1112.SL.1.1
LAFS.910.RI.4.1 
LAFS.1112.RI. 4.1		
29.02	Employ critical thinking and interpersonal skills to resolve conflicts.	LAFS.910.SL.1.1
LAFS.1112.SL.1.1
LAFS.910.RI.4.1 
LAFS.1112.RI. 4.1		
29.03	Identify and document workplace performance goals and monitor progress toward those goals.	LAFS.910.SL.1.1
LAFS.1112.SL.1.1
LAFS.910.RI.4.1 
LAFS.910.W.4.1 
LAFS.1112.W. 4.1		
29.04	Conduct technical research to gather information necessary for decision-making.	LAFS.910.SL.1.1, 1.2, 1.3
LAFS.1112.SL.1.1, 1.2, 1.3		
30.0	Use information technology tools – the student will be able to:			
30.01	Use personal information management (PIM) applications to increase workplace efficiency.	LAFS.910.L.1.1, 1.2, 1.3, 2.3, 3.4, 3.5, 3.6
LAFS.1112.L.1.1, 1.2, 1.3, 2.3, 3.4, 3.5, 3.6
LAFS.910. SL.1.1, 1.2, 1.3, 2.4, 2.5, 2.6
LAFS.1112.SL.1.1, 1.2, 1.3, 2.4, 2.5, 2.6
LAFS.910.RI.1.1, 1.2, 1.3, 2.4, 2.5, 2.6, 3.7, 3.8, 3.9, 4.1 
LAFS.1112.RI.1.1, 1.2, 1.3, 2.4, 2.5, 2.6, 3.7, 3.8, 3.9, 4.1		
30.02	Employ technological tools to expedite workflow including word processing, databases, reports, spreadsheets, multimedia presentations, electronic calendar, contacts, e-mail, and internet applications.	LAFS.910.L.1.1, 1.2, 1.3, 2.3, 3.4, 3.5, 3.6
LAFS.1112.L.1.1, 1.2, 1.3, 2.3, 3.4, 3.5, 3.6
LAFS.910. SL.1.1, 1.2, 1.3, 2.4, 2.5, 2.6
LAFS.1112.SL.1.1, 1.2, 1.3, 2.4, 2.5, 2.6
LAFS.910.RI.1.1, 1.2, 1.3, 2.4, 2.5, 2.6, 3.7, 3.8, 3.9, 4.1 
LAFS.1112.RI.1.1, 1.2, 1.3, 2.4, 2.5, 2.6, 3.7, 3.8, 3.9, 4.1

MAFS.912.S-IC.2.6		
30.03	Employ computer operations applications to access, create, manage, integrate, and store information.	LAFS.910.L.1.1, 1.2, 1.3, 2.3, 3.4, 3.5, 3.6
LAFS.1112.L.1.1, 1.2, 1.3, 2.3, 3.4, 3.5, 3.6
LAFS.910. SL.1.1, 1.2, 1.3, 2.4, 2.5, 2.6
LAFS.1112.SL.1.1, 1.2, 1.3, 2.4, 2.5, 2.6
LAFS.910.RI.1.1, 1.2, 1.3, 2.4, 2.5, 2.6, 3.7, 3.8, 3.9, 4.1 
LAFS.1112.RI.1.1, 1.2, 1.3, 2.4, 2.5, 2.6, 3.7, 3.8, 3.9, 4.1		
30.04	Employ collaborative/groupware application to facilitate group work.	LAFS.910.L.1.1, 1.2, 1.3, 2.3, 3.4, 3.5, 3.6
LAFS.1112.L.1.1, 1.2, 1.3, 2.3, 3.4, 3.5, 3.6
LAFS.910. SL.1.1, 1.2, 1.3, 2.4, 2.5, 2.6
LAFS.1112.SL.1.1, 1.2, 1.3, 2.4, 2.5, 2.6
LAFS.910.RI.1.1, 1.2, 1.3, 2.4, 2.5, 2.6, 3.7, 3.8, 3.9, 4.1 
LAFS.1112.RI.1.1, 1.2, 1.3, 2.4, 2.5, 2.6, 3.7, 3.8, 3.9, 4.1		
31.0	Describe the importance of professional ethics and legal responsibilities – the student will be able to:			
31.01	Evaluate and justify decisions based on ethical reasoning.	LAFS.910. SL.1.1, 1.2, 1.3, 2.4, 2.5, 2.6
LAFS.1112.SL.1.1, 1.2, 1.3, 2.4, 2.5, 2.6
LAFS.910.W.4.1
LAFS.1112.W. 4.1		
31.02	Evaluate alternative responses to workplace situations based on personal, professional, ethical, legal responsibilities, and employer policies.	LAFS.910. SL.1.1, 1.2, 1.3, 2.4, 2.5, 2.6
LAFS.1112.SL.1.1, 1.2, 1.3, 2.4, 2.5, 2.6
LAFS.910.W.4.1
LAFS.1112.W. 4.1		
31.03	Identify and explain personal and long-term consequences of unethical or illegal behaviors in the workplace.	LAFS.910. SL.1.1, 1.2, 1.3, 2.4, 2.5, 2.6
LAFS.1112.SL.1.1, 1.2, 1.3, 2.4, 2.5, 2.6
LAFS.910.W.4.1
LAFS.1112.W. 4.1
LAFS.910.RI.4.1 
LAFS.1112.RI. 4.1		
31.04	Interpret and explain written organizational policies and procedures.	LAFS.910.RI.4.1 
LAFS.1112.RI. 4.1		
32.0	Incorporate appropriate leadership and supervision techniques, customer service strategies, and standards of personal ethics to accomplish job objectives and enhance workplace performance – the student will be able to:			
32.01	Develop and implement a plan for maintaining quality service and production in an accounting environment. 	LAFS.910. SL.1.1, 1.2, 1.3, 2.4, 2.5, 2.6
LAFS.1112.SL.1.1, 1.2, 1.3, 2.4, 2.5, 2.6

MAFS.912.S-CI.2.6		
33.0	Apply mathematical operations and processes as well as financial planning strategies to commonly occurring situations in the workplace to accomplish job objectives and enhance workplace performance – the student will be able to:			
33.01	Apply appropriate mathematical processes to accounting applications.	LAFS.910.RI.4.1 
LAFS.1112.RI. 4.1

MAFS.912.A-REI.1.1, 1.2 MAFS.912.C-ED.1.1, 1.3, 1.4		
34.0	Participate in work-based learning experiences – the student will be able to:			
34.01	Participate in work-based learning experiences in an accounting environment. 	LAFS.910. SL.1.1, 1.2, 1.3, 2.4, 2.5, 2.6
LAFS.1112.SL.1.1, 1.2, 1.3, 2.4, 2.5, 2.6		
34.02	Discuss the application of accounting principles in an accounting environment. 	LAFS.910.SL.1.1, 1.2, 1.3
LAFS.1112.SL.1.1, 1.2, 1.3
LAFS.910.L.2.3, 3.4, 3.6
LAFS.1112.L.2.3, 3.4, 3.6		
34.03	Compare and contrast the software applications used in an accounting environment. 	LAFS.910.L.2.3, 3.4, 3.6
LAFS.1112.L.2.3, 3.4, 3.6
LAFS.910.RI.1.1, 1.2, 1.3, 2.4, 2.5, 2.6, 3.7, 3.8, 3.9, 4.1 
LAFS.1112.RI.1.1, 1.2, 1.3, 2.4, 2.5, 2.6, 3.7, 3.8, 3.9, 4.1

MAFS.912.S-ID.3.9		
34.04	Discuss the management/supervisory skills needed in an accounting environment.	LAFS.910.SL.1.1, 1.2, 1.3
LAFS.1112.SL.1.1, 1.2, 1.3
LAFS.910.L.2.3, 3.4, 3.6
LAFS.1112.L.2.3, 3.4, 3.6		
35.0	Apply accounting principles and concepts to the performance of accounting activities – the student will be able to:			
35.01	Analyze financial statement items to make informed business decisions.	LAFS.910.RI.4.1 
LAFS.1112.RI. 4.1

MAFS.912.A-REI.1.1, 1.2, 3.6, 3.7, 
MAFS.912.F-IF.1.1, 1.2, 2.4, 2.5, 2.6, 3.8, 
MAFS.912.FBF.1.1, 1.2, 
MAFS.912.FLE.1.1, 1.2,
MAFS.912.S-ID.1.1, 1.2, 1.3, 1.4
MAFS.912.S-IC.1.1, 1.2, 2.6		
35.02	Develop an awareness of managerial and cost accounting methods (including the job costing process, break - even analysis, budgeting, and internal reporting).	LAFS.910.RI.4.1 
LAFS.1112.RI. 4.1
LAFS.910.L.2.3, 3.4, 3.6
LAFS.1112.L.2.3, 3.4, 3.6

MAFS.912.A-APR.4.7		
36.0	Apply accounting principles and concepts using appropriate technology – the student will be able to:			
36.01	Select and use appropriate spreadsheet and accounting software to maintain accounting records.  	LAFS.910.RI.1.1, 1.2, 1.3, 2.4, 2.5, 2.6, 3.7, 3.8, 3.9, 4.1 
LAFS.1112.RI.1.1, 1.2, 1.3, 2.4, 2.5, 2.6, 3.7, 3.8, 3.9, 4.1
LAFS.910.W. 4.1
LAFS.1112.W. 4.1

MAFS.912.A-REI.4.10, MAFS.912.S-IC.1.2, MAFS.912.S-ID.3.7		
36.02	Compare and contrast accounting application software.  	LAFS.910.RI.1.1, 1.2, 1.3, 2.4, 2.5, 2.6, 3.7, 3.8, 3.9, 4.1 
LAFS.1112.RI.1.1, 1.2, 1.3, 2.4, 2.5, 2.6, 3.7, 3.8, 3.9, 4.1

MAFS.912.C-ED.1.1, 1.2, MAFS.912.F-IF.1.1, 1.2, 2.4, 2.5, 2.6, 3.7, 3.8, MAFS.912.S-IC.2.6		
37.0	Explain the importance of employability skill and entrepreneurship skills – the student will be able to:			
37.01	Identify and demonstrate positive work behaviors needed to be employable.	LAFS.910.RI.4.1 
LAFS.1112.RI. 4.1		
37.02	Develop personal career plan that includes goals, objectives, and strategies.	LAFS.910.RI.4.1 
LAFS.1112.RI. 4.1
LAFS.910.W. 4.1
LAFS.1112.W. 4.1		
37.03	Examine licensing, certification, and industry credentialing requirements.	LAFS.910.W. 4.1
LAFS.1112.W. 4.1		
37.04	Maintain a career portfolio to document knowledge, skills, and experience.	LAFS.910.W. 4.1
LAFS.1112.W. 4.1		
37.05	Evaluate and compare employment opportunities that match career goals.	LAFS.910.RI.4.1 
LAFS.1112.RI. 4.1		
37.06	Identify and exhibit traits for retaining employment.	LAFS.910.RI.4.1 
LAFS.1112.RI. 4.1		
37.07	Identify opportunities and research requirements for career advancement.	LAFS.910.RI.4.1 
LAFS.1112.RI. 4.1
LAFS.910.SL.1.2, 1.3
LAFS.1112.SL.1.2, 1.3
		
37.08	Research the benefits of ongoing professional development.	LAFS.910.RI.4.1 
LAFS.1112.RI. 4.1
LAFS.910.SL.1.2, 1.3
LAFS.1112.SL.1.2, 1.3		
37.09	Examine and describe entrepreneurship opportunities as a career planning option.	LAFS.910.RI.4.1 
LAFS.1112.RI. 4.1		
38.0	Demonstrate personal money-management concepts, procedures, and strategies – the student will be able to:			
38.01	Identify and describe the services and legal responsibilities of financial institutions.	LAFS.910.RI.4.1 
LAFS.1112.RI. 4.1		
38.02	Describe the effect of money management on personal and career goals.	LAFS.910.RI.4.1 
LAFS.1112.RI. 4.1		
38.03	Develop a personal budget and financial goals.	LAFS.910.RI.4.1 
LAFS.1112.RI. 4.1
LAFS.910.W. 4.1
LAFS.1112.W. 4.1

MAFS.912.A-CED.1.1, 1.2, MAFS.912.F-IF.1.1, 1.2		
38.04	Complete financial instruments for making deposits and withdrawals.	LAFS.910.W. 4.1
LAFS.1112.W. 4.1		
38.05	Maintain financial records.	LAFS.910.W. 4.1
LAFS.1112.W. 4.1		
38.06	Read and reconcile financial statements.	LAFS.910.W. 4.1
LAFS.1112.W. 4.1
LAFS.910.RI.4.1 
LAFS.1112.RI. 4.1		
38.07	Research, compare and contrast investment opportunities.	LAFS.910.RI.4.1 
LAFS.1112.RI. 4.1
LAFS.910.SL.1.2, 1.3
LAFS.1112.SL.1.2, 1.3
LAFS.910.L.2.3, 3.4, 3.6
LAFS.1112.L.2.3, 3.4, 3.6

MAFS.912.S-ID.3.9		
39.0	Apply the decision-making process to personal and family financial choices – the student will be able to: 			
39.01	Discuss the importance of taking responsibility for personal financial decisions.	LAFS.910.SL.1.1
LAFS.1112.SL.1.1		
39.02	Apply the decision-making process to making consumer choices.	LAFS.910.RI.4.1 
LAFS.1112.RI. 4.1		
39.03	Explain how limited personal financial resources affect the choices people make.	LAFS.910.RI.4.1 
LAFS.1112.RI. 4.1		
39.04	Describe how shared decision-making regarding expenditures works in a family setting.	LAFS.910.RI.4.1 
LAFS.1112.RI. 4.1		
39.05	Explain the interrelationship of time, energy, and money to achieving personal and family goals.	LAFS.910.RI.4.1 
LAFS.1112.RI. 4.1		
39.06	Identify why there are dual income families and the advantages and disadvantages they provide to the family.	LAFS.910.RI.4.1 
LAFS.1112.RI. 4.1
LAFS.910.L.2.3, 3.4, 3.6
LAFS.1112.L.2.3, 3.4, 3.6		
39.07	Describe various ways in which families manage their money.	LAFS.910.RI.4.1 
LAFS.1112.RI. 4.1
LAFS.910.SL.1.2, 1.3
LAFS.1112.SL.1.2, 1.3		
40.0	Analyze the use of consumer credit – the student will be able to:			
40.01	Explain why consumer credit is important to business and consumers in today’s economy.	LAFS.910.L. 2.3, 3.4, 3.5, 3.6
LAFS.1112.L.2.3, 3.4, 3.5, 3.6
LAFS.910. SL.1.1, 1.2, 1.3, 2.4, 2.5, 2.6
LAFS.1112.SL.1.1, 1.2, 1.3, 2.4, 2.5, 2.6
LAFS.910.W.1.1,1.2,1.3, 2.4, 2.5, 2.6, 3.7, 3.8, 3.9, 4.1
LAFS.1112.W.1.1,1.2,1.3, 2.4, 2.5, 2.6,3.7, 3.8, 3.9, 4.1
LAFS.910.RI.1.1, 1.2, 1.3, 2.4, 2.5, 2.6, 3.7, 3.8, 3.9, 4.1 
LAFS.1112.RI.1.1, 1.2, 1.3, 2.4, 2.5, 2.6, 3.7, 3.8, 3.9, 4.1		
40.02	Compare sources of consumer credit.	LAFS.910.RI.4.1 
LAFS.1112.RI. 4.1		
40.03	Analyze the benefits and cost of consumer credit.	LAFS.910.RI.4.1 
LAFS.1112.RI. 4.1		
40.04	Explain factors that affect credit worthiness and determine one’s credit score.	LAFS.910.L. 2.3, 3.4, 3.5, 3.6
LAFS.1112.L.2.3, 3.4, 3.5, 3.6
LAFS.910. SL.1.1, 1.2, 1.3, 2.4, 2.5, 2.6
LAFS.1112.SL.1.1, 1.2, 1.3, 2.4, 2.5, 2.6
LAFS.910.W.1.1,1.2,1.3, 2.4, 2.5, 2.6, 3.7, 3.8, 3.9, 4.1
LAFS.1112.W.1.1,1.2,1.3, 2.4, 2.5, 2.6,3.7, 3.8, 3.9, 4.1
LAFS.910.RI.1.1, 1.2, 1.3, 2.4, 2.5, 2.6, 3.7, 3.8, 3.9, 4.1 
LAFS.1112.RI.1.1, 1.2, 1.3, 2.4, 2.5, 2.6, 3.7, 3.8, 3.9, 4.1		
40.05	Identify ways to avoid or correct credit problems.	LAFS.910.RI.4.1 
LAFS.1112.RI. 4.1		
40.06	Locate and understand sources of assistance if one experiences credit problems.	LAFS.910.RI.4.1 
LAFS.1112.RI. 4.1		

Additional Information

Laboratory Activities

Laboratory activities are an integral part of this program.  These activities include instruction in the use of safety procedures, tools, equipment, materials, and processes related to these occupations.  Equipment and supplies, including computers and appropriate software are required.

Career and Technical Student Organization (CTSO)

Future Business Leaders of America (FBLA) and Business Professionals of America (BPA) are the appropriate career and technical student organization for providing leadership training and reinforcing specific career and technical skills.  Career and Technical Student Organizations provide activities for students as an integral part of the instruction offered.  The activities of such organizations are defined as part of the curriculum in accordance with Rule 6A-6.065, F.A.C.

Cooperative Training – OJT

On-the-job training is appropriate but not required for this program.  Whenever offered, the rules, guidelines, and requirements specified in the OJT framework apply. 

Accommodations

Federal and state legislation requires the provision of accommodations for students with disabilities as identified on the secondary student’s Individual Educational Plan (IEP) or 504 plan or postsecondary student’s accommodations’ plan to meet individual needs and ensure equal access.  Postsecondary students with disabilities must self-identify, present documentation, request accommodations if needed, and develop a plan with their counselor and/or instructors.  Accommodations received in postsecondary education may differ from those received in secondary education.  Accommodations change the way the student is instructed.  Students with disabilities may need accommodations in such areas as instructional methods and materials, assignments and assessments, time demands and schedules, learning environment, assistive technology and special communication systems.  Documentation of the accommodations requested and provided should be maintained in a confidential file.

In addition to accommodations, some secondary students with disabilities (students with an IEP served in Exceptional Student Education (ESE)) will need modifications to meet their needs.  Modifications change the outcomes or what the student is expected to learn, e.g., modifying the curriculum of a secondary career and technical education course.  Note: postsecondary curriculum and regulated secondary programs cannot be modified.

Some secondary students with disabilities (ESE) may need additional time (i.e., longer than the regular school year), to master the student performance standards associated with a regular Occupational Completion Point (OCP) or a Modified Occupational Completion Point (MOCP).  If needed, a student may enroll in the same career and technical course more than once.  Documentation should be included in the IEP that clearly indicates that it is anticipated that the student may need an additional year to complete an OCP/MOCP.  The student should work on different competencies and new applications of competencies each year toward completion of the OCP/MOCP.  After achieving the competencies identified for the year, the student earns credit for the course.  It is important to ensure that credits earned by students are reported accurately.  The district’s information system must be designed to accept multiple credits for the same course number for eligible students with disabilities.

Articulation

For details on articulation agreements which correlate to programs and industry certifications refer to http://www.fldoe.org/workforce/dwdframe/artic_frame.asp.

Bright Futures/Gold Seal Scholarship

Course substitutions as defined in the Comprehensive Course Table for this program area may be used to qualify a student for Florida’s Gold Seal Vocational Scholarship, providing all other eligibility requirements are met.  Eligibility requirements are available online at https://www.osfaffelp.org/bfiehs/fnbpcm02_CCTMain.aspx. 

Fine Arts/Practical Arts Credit

Many courses in CTE programs meet the Fine Arts/Practical Arts credit for high school graduation (http://www.fldoe.org/articulation/CCD/files/pacourses1314.pdf).  A listing of approved CTE courses is published each year as a supplemental resource to the Course Code Directory (http://www.fldoe.org/articulation/CCD/default.asp).