2014 – 2015
Florida Department of Education
Curriculum Framework 

Program Title:	Global Finance 
Program Type:	Career Preparatory
Career Cluster:	Finance
Components:		Core, One Program 4 Occupational Completion Points

Secondary – Career Preparatory	
Program Number	8515300	
CIP Number	0252080111	
Grade Level	9-12, 30, 31	
Standard Length	5 credits	
Teacher Certification	BANK FINC @7 7G
BUS ED 1 @2
MKTG1 @2
MKTG MGMT @7 7G	
CTSO	DECA
FBLA
BPA	
SOC Codes (all applicable) 	43-3021 – Billing and Posting Clerks
43-3031 – Bookkeeping, Accounting and Auditing Clerks
43-4041 – Credit Authorizers, Checkers and Clerks
13-1160 – Market Research Analysts and Marketing Specialists	
Facility Code	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 pathway leads to a concentration in Global Finance.  This path provides students with an understanding of how and why businesses choose to expand their operations into other countries.  Courses expose students to the unique challenges facing multinational organizations—and to the potential opportunities and markets that are lost to organizations that choose not to do business in the global marketplace.  Building on concepts that broadens student understanding of how businesses operate and how they grow and thrive in our ever-changing world.

The path begins with an overview of globalization, including world factors pushing organizations to expand into other markets in order to remain viable.  Students explore cultural and political differences that affect organizational operations and decision making.  They then learn about international trade investment and international finance, including an examination of the role of the International Monetary Fund.  Students study business strategies that enable organizations to compete effectively in the global marketplace.  Finally, students explore international business as a potential career.

This path 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 in the Finance 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 occupation-specific skills, and knowledge of all aspects of the Finance Career Cluster. 

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 Finance and Business Technology or the BTE Core, and continuation in Global Finance.

The following table illustrates the secondary program structure:

OCP	Course Number	Course Title	Length	SOC Code	Level	
A	8815150	Finance and Business Technology OR	1 credit	43-3021	2	
	8200320
8200330	Applied Computer Business Skills I And 
Applied Computer Business Skills II  OR	.5 credit
.5 credit		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
(no substitutions)	1 credit	43-3031	3	

C	8815130	Financial Internship OR	1 credit	43-4041	2	
	8501420	Finance Cooperative Education - OJT	1 credit		2	
	8815160	Managerial Accounting	1 credit		3	
D	8815170	Business in a Global Economy	1 credit	13-1160	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	
Finance and Business Technology	^^	^^	^^	1/53
2%	8/52
15%	4/56
7%	6/55
11%	9/58
16%	2/35
6%	5/42
12%	6/56
11%	7/53
13%	
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%	12/52
23%	8/56
14%	17/55
31%	10/58
17%	4/35
11%	12/42
29%	17/56
30%	13/53
25%	
Financial Internship	**	**	**	**	**	**	**	**	**	**	**	**	
Financial OJT	**	**	**	**	**	**	**	**	**	**	**	**	
Managerial Accounting	^^	^^	^^	1/53
2%	3/52
6%	2/56
4%	3/55
5%	4/58
7%	1/35
3%	4/42
10%	4/56
7%	3/53
6%	
Business in a Global Economy	^^	^^	^^	1/53
2%	3/52
6%	5/56
9%	1/55
2%	2/58
3%	1/35
3%	2/42
5%	2/56
4%	#	
^^	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:

Finance and Business Technology competencies:

01.0	Methods and strategies for using Florida Standards for grades 09-10 reading in Technical Subjects for student success in Global Finance. 
02.0	Methods and strategies for using Florida Standards for grades 09-10 writing in Technical Subjects for student success in Global Finance.
03.0	Methods and strategies for using Florida Standards for grades 09-10 Mathematical Practices in Technical Subjects for student success in Global Finance.
04.0	Use oral and written communication skills in creating, expressing and interpreting information and ideas.
05.0	Demonstrate effective customer service skills.
06.0	Demonstrate human relations skills necessary for workplace success.
07.0	Demonstrate proficiency in using microcomputer and electronic skills to perform job functions.
08.0	Use technology to enhance the effectiveness of communication skills.
09.0	Demonstrate proficiency using slide presentation software.
10.0	Perform general organizational workplace competencies.
11.0	Demonstrate sales and marketing fundamentals.
12.0	Explain the importance of employability and entrepreneurship skills.
13.0	Manage career development.
14.0	Demonstrate knowledge, skill, and application of information systems to accomplish job objectives and enhance workplace performance.  Apply ergonomic principles applicable to the configuration of computer workstations.
15.0	Use information technology tools.
16.0	Develop awareness of management functions and organizational structures as they relate to today’s workplace and employer/employee roles.  Demonstrate initiative, courtesy, loyalty, honesty, cooperation and punctuality as a team member.
17.0	Practice quality performance in the learning environment and the workplace.
18.0	Incorporate appropriate leadership and supervision techniques, customer service strategies, and standards of personal ethics to accomplish job objectives and enhance workplace performance.
19.0	Describe the importance of professional ethics and legal responsibilities.
20.0	Apply mathematical operations and processes as well as financial planning strategies to commonly occurring situations in the workplace and to accomplish job objectives and enhance workplace performance.
21.0	Demonstrate mathematics knowledge and skills.
22.0	Assess personal strengths and weaknesses as they relate to job objectives, career exploration, personal development, and life goals.
23.0	Incorporate knowledge gained from individual assessment and job/career exploration to design an individual career plan that reflects the transition from school to work, lifelong learning, and personal and professional goals.  Experience work-based learning through job shadowing, mentoring, e-coaching, etc.
24.0	Perform office functions and responsibilities to accomplish job objectives and enhance workplace performance.

OR

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:

25.0	Demonstrate language arts knowledge and skills. 
26.0	Assess audience and apply appropriate communication skills (including reading, writing, speaking, listening, and viewing) in a personable and professional level. 
27.0	Describe management functions and organizational structures as they relate to today’s workplace and employer/employee roles. 
28.0	Practice quality performance in the learning environment and the workplace.
29.0	Exhibit customer service skills. 
30.0	Demonstrate mathematics knowledge and skills.
31.0	Apply mathematical operations and processes as well as financial planning strategies to commonly occurring personal and business situations.
32.0	Assess personal strengths and weaknesses as they relate to job objectives, career exploration, personal development, and life goals. 
33.0	Demonstrate skills for accounting work-based learning experiences.
34.0	Apply accounting principles and concepts to the performance of accounting activities.
35.0	Apply accounting principles and concepts using appropriate technology.
36.0	Perform critical job skills.
37.0	Display professional work habits.
38.0	Demonstrate ethical behavior.
39.0	Methods and strategies for using Florida Standards for grades 11-12 reading in Technical Subjects for student success in Global Finance.
40.0	Methods and strategies for using Florida Standards for grades 11-12 writing in Technical Subjects for student success in Global Finance.
41.0	Methods and strategies for using Florida Standards for grades 11-12 Mathematical Practices in Technical Subjects for student success in Global Finance.
42.0	Explain the concepts of managerial accounting.
43.0	Prepare financial statements 
44.0	Demonstrate understanding of budget planning 
45.0	Prepare budgeted income statements 
46.0	Determine cash budget 
47.0	Analyze cost. 
48.0	Demonstrate knowledge of break-even analysis.
49.0	Analyze decisions.
50.0	Explain the manufacturing environment.
51.0	Explain costing systems.
52.0	Evaluate profitability.
53.0	Calculate liquidity and debt.
54.0	Calculate asset management ratios.
55.0	Assess organizational controls.
56.0	Demonstrate the ability to work in managerial accounting.
57.0	Evaluate learning from industry experts.
58.0	Demonstrate leadership and teamwork skills needed to accomplish team goals and objectives.
59.0	Demonstrate personal money-management concepts, procedures, and strategies.
60.0	Describe the roles within teams, work units, departments, organizations, inter-organizational systems, and the larger environment.
61.0	Describe the importance of professional ethics and legal responsibilities.
62.0	Design final course project.
63.0	Explain the strategies for competing in a global marketplace.
64.0	Define the concept of globalization.
65.0	Compare and contrast country differences.
66.0	Explain the applications of international trade investment.
67.0	Demonstrate applications in international finance.
68.0	Explain the strategies for competing in a global marketplace.
69.0	Select careers in international business for career planning.

2014 – 2015
Florida Department of Education
Student Performance Standards

Course Title: 	Finance and Business Technology 
Course Number: 	8815150
Course Credit:	1

Course Description:

This course is designed to provide an overview of current business, finance and information systems and trends and to introduce students to the foundations required for today's business environments.  Emphasis is placed on developing proficiency with computer applications, so that they may be used as communication tools for enhancing personal and work place proficiency in an information-based society.  This also includes proficiency with computers using databases, spreadsheets, presentation applications, financial and tax software applications and the integration of these programs using software that meets industry standards.  

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 Global Finance.		
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 Global Finance.		
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 Global Finance.		
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

CTE Standards and Benchmarks	FS-M/LA	NGSSS-Sci	
04.0	Use oral and written communication skills in creating, expressing and interpreting information and ideas – the students will be able to:			
04.01	Select and employ appropriate communication concepts and strategies to enhance oral and written communication in the workplace.	LAFS.910.SL.1.2, LAFS.910.W.2.6		
04.02	Locate, organize and reference written information from various sources.	LAFS.910.RI.1.1, LAFS.910.W.3.8		
04.03	Design, develop and deliver formal and informal presentations using appropriate media to engage and inform diverse audiences.	LAFS.910.SL.2.4, LAFS.910.W.2.5		
04.04	Interpret verbal and nonverbal cues/behaviors that enhance communication.	LAFS.910.SL.1.1, LAFS.910.SL.1.2		
04.05	Apply active listening skills to obtain and clarify information.	LAFS.910.SL.1.1, LAFS.910.SL.1.2		
04.06	Develop and interpret tables and charts to support written and oral communications.	LAFS.910.RL.1.1, LAFS.910.W.1.2, 

MAFS.912.S-ID.1.1		
04.07	Exhibit public relations skills that aid in achieving customer satisfaction.	LAFS.910.SL.2.4		
05.0	Demonstrate effective customer service skills – the student will be able to:		SC.912.L.17.11	
05.01	Use appropriate communication skills, telephone etiquette, courtesy, and manners when dealing with customers.	LAFS.910.SL.1.1, LAFS.910.SL.2.4, LAFS.910.SL.2.5, LAFS.910.SL.2.6, LAFS.910.L.1.1		
05.02	Identify and evaluate customer needs.	LAFS.910.SL.1.3		
05.03	Respond to client inquiries in a timely matter.			
05.04	Access and maintain client records.	LAFS.910.SL.1.1, LAFS.910.L.1.2		
05.05	Provide timely accurate information to meet customer needs.			
05.06	Utilize available techniques to effectively serve customers. 	LAFS.910.SL.2.4		
05.07	Utilize a process to assist clients, including difficult customers, with problem resolution.	LAFS.910.SL.1.1, LAFS.910.SL.1.3		
05.08	Operate within grant of authority to provide service to customers.			
05.09	Build client relationships	LAFS.910.SL.1.1		
06.0	Demonstrate human relations skills necessary for workplace success – the student will be able to:			
06.01	Exhibit interest and enthusiasm.	LAFS.910.L.1.1, LAFS.910.SL.2.4		
06.02	Demonstrate a positive mental attitude.	LAFS.910.L.1.1, LAFS.910.SL.2.4		
06.03	Demonstrate traits of being industrious and cooperative.	LAFS.910.SL.1.1		
06.04	Demonstrate sincerity, patience, courtesy, and tact.	LAFS.910.SL.2.6		
06.05	Exhibit punctuality, attendance and dependability.			
06.06	Willingness to receive and accept feedback and use it constructively.	LAFS.910.SL.1.3, LAFS.910.SL.2.4		
06.07	Demonstrate willingness to assume job responsibilities.	LAFS.910.SL.1.1		
06.08	Develop ability to handle difficult customer/co-worker situations.	LAFS.910.SL.1.1, LAFS.910.SL.2.4		
06.09	Develop ability to exhibit friendliness, combined with a professional businesslike approach.	LAFS.910.SL.1.1, LAFS.910.SL.2.6		
06.10	Demonstrate willingness to assume the responsibility for one’s actions.	LAFS.910.SL.1.1		
06.11	Demonstrate problem solving and critical thinking skills.	LAFS.910.SL.1.1, LAFS.910.SL.2.4		
06.12	Foster teamwork to improve quality of work.	LAFS.910.SL.1.1		
06.13	Use group consensus strategies.	LAFS.910.SL.1.1		
07.0	Demonstrate proficiency in using microcomputer and electronic skills to perform job functions – the student will be able to:	MAFS.912.N-Q.1.3	SC.912.E.5.1	
07.01	Identify and describe types of file systems and classify common file extensions based on software application programs used in the workplace environment.	LAFS.910.W.2.6		
07.02	Demonstrate basic computer file management skills and file naming conventions to accurately organize files into hierarchies by labeling file folders for easy accessibility.	LAFS.910.W.2.6		
07.03	Discuss the process of troubleshooting problems with computer hardware peripherals, including input and output devices in the workplace environment. 	LAFS.910.SL.1.2		
07.04	Apply the following tools to increase work efficiency:  word processing, database, spreadsheet programs, presentation programs, web design, email systems, and the Internet.	LAFS.910.W.2.6		
07.05	Utilize computer technology to access, analyze and interpret business information.	LAFS.910.W.2.6		
07.06	Cite Internet-based resources correctly using proper format.	LAFS.910.W.3.8, LAFS.910.RL.1.1		
07.07	Research industry trends on the Internet.	LAFS.910.SL.1.2, LAFS.910.W.4.10		
08.0	Use technology to enhance the effectiveness of communication skills – the student will be able to:			
08.01	Select and use word processing software and accompanying features to enhance written business communications.	LAFS.910.W.2.6		
08.02	Format content to a document by applying font, paragraph attributes, indent and tab settings to text and paragraphs.  Apply spacing settings to text and paragraphs.  Navigate and search through a document, create and manipulate tables.	LAFS.910.W.2.6		
08.03	Use image design theory and software to create illustrations, shapes, and graphics and include a selection in a document.  Insert and format pictures, shapes, and clipart.  Apply and manipulate text boxes.	LAFS.8910.W.2.6		
08.04	Apply references and hyperlinks, create end and footnotes, and create a table of contents in a document.	LAFS.8910.W.2.6		
09.0	Demonstrate proficiency using slide presentation software – the student will be able to:			
09.01	Manage and configure the presentation software environment, including:  adjusting views, manipulating window, configuring toolbar and file options.	LAFS.910.W.2.6, LAFS.910.SL.1.5		
09.02	Create slide presentations utilizing various project development elements, including:  adding and removing slides, slide layouts, format slide design, insert or format placeholders.	LAFS.910.W.2.6
LAFS.910.SL.1.2		
09.03	Locate, create and incorporate graphical and multimedia elements, including:  shapes, graphics, images, bullets, hyperlinks, video, and audio into a slide presentation appropriate for the project. 	LAFS.910.W.2.6, LAFS.910.SL.1.2		
09.04	Explore and apply design and color theory to create dynamic and appealing visuals.  	LAFS.910.W.2.6, LAFS.910.SL.1.2		
09.05	Explore various design tools and applications. 	LAFS.910.W.2.6, LAFS.910.SL.1.2		
09.06	Create and manipulate graphical and multimedia elements to improve or develop new contacts appropriate for the project, including:  creation of images, color selections, tone, hue and contrast.	LAFS.910.W.2.6, LAFS.910.SL.1.2, LAFS.910.SL.2.5		
09.07	Apply slide transitions and create custom animations to slide presentations appropriate for the target audience.	LAFS.910.W.2.6, LAFS.910.SL.1.2		
10.0	Perform general organizational workplace competencies – the student will be able to:		SC.912.E.5.2; SC.912.L.17.11	
10.01	Demonstrate self-motivation and responsibility to complete an assigned task.	LAFS.910.SL.1.1		
10.02	Identify problem solving techniques.	LAFS.910.SL.1.1, LAFS.910.SL.2.4		
10.03	Choose appropriate action in situations requiring effective time management.	LAFS.910.SL.1.1, LAFS.910.SL.2.4		
10.04	Apply techniques for organizing and planning time and resources to complete an assigned task.	LAFS.910.SL.1.1, LAFS.910.SL.2.4		
10.05	Apply principles and techniques for being a productive, contributing member of a team.	LAFS.910.SL.1.1		
10.06	Communicate effectively with individuals lacking a technical background.	LAFS.910.SL.1.1, LAFS.910.SL.2.6		
10.07	Evaluate detailed technical oral instructions for clarity.	LAFS.910.SL.1.3		
10.08	Participate in group discussion as both a member and a leader.	LAFS.910.SL.1.1		
10.09	Encourage and build mutual trust, respect, and cooperation among team members.	LAFS.910.SL.1.1		
10.10	Assimilate new knowledge into project solutions and decisions.	LAFS.910.SL.1.1, LAFS.910.SL.2.4		
10.11	Employ techniques such as brainstorming to generate ideas and suggestions to achieve a task.	LAFS.910.SL.1.1		
10.12	Evaluate alternatives, costs and benefits in determining the best solution.	LAFS.910.SL.1.3, 

MAFS.912.F-I.,2.4		
10.13	Identify strategies to improve and maximize productivity in the workplace.	LAFS.910.SL.3.6, 

MAFS.912.F-I.,2.4		
11.0	Demonstrate sales and marketing fundamentals – the student will be able to:			
11.01	Demonstrate knowledge of services and/or product offered.	LAFS.910.SL.1.3, LAFS.910.SL.2.6		
11.02	Recognize consumer motivation, including demographic, geographic and socioeconomic data in buying behaviors.	LAFS.910.910.W.3.7, 

MAFS.912.S-IC.1.1, MAFS.912.S-IC.2.5, MAFS.912.S-IC.2.6		
11.03	Explain the importance of and demonstrate the procedures of cross selling.	LAFS.910.910.W.3.7		
11.04	Identify the opportunities for cross selling.	LAFS.910.910.W.3.7		
11.05	Follow effective procedures for closing a sale.	LAFS.910.SL.2.6, LAFS.910.SL.2.4		
11.06	Demonstrate the ability to sell a variety of services and/or products.	LAFS.910.SL.2.6, LAFS.910.SL.2.4		
12.0	Explain the importance of employability and entrepreneurship skills – the students will be able to:			
12.01	Identify and demonstrate positive work behaviors needed to be employable.	LAFS.910.W.2.4, LAFS910.W.2.6		
12.02	Develop personal career plan that includes goals, objectives, and strategies.	LAFS.910.L.1.1, LAFS.910.L.1.2		
12.03	Examine licensing, certification, and industry credentialing requirements.			
12.04	Maintain a career portfolio to document knowledge, skills, and experience.	LAFS.910.W.2.4, LAFS910.W.2.6		
12.05	Evaluate and compare employment opportunities that match career goals.			
12.06	Identify and exhibit traits for retaining employment.			
12.07	Identify opportunities and research requirements for career advancement.			
12.08	Research the benefits of ongoing professional development.			
12.09	Examine and describe entrepreneurship opportunities as a career planning option.	LAFS.910.W.2.4, LAFS.910.W.2.6		
13.0	Manage career development – the student will be able to: 		SC.912.E.6.5; SC.912.L.15.10; SC.912.N.2.3	
13.01	Enhance personal business skills.	LAFS.910.W.2.4, LAFS.910.W.3.7, LAFS.910.W.3.8, LAFS.910.W.4.10, LAFS.910.SL.1.1, 		
13.02	Formulate a career plan for post-graduation.			
13.03	Comply with continuing education needs/requirements.	LAFS.910.SL.1.3
LAFS.910.SL.1.3, LAFS.910.SL.1.2		
13.04	Attend seminars, workshops, and tradeshows.	LAFS.910.SL.1.3
LAFS.910.SL.1.3, LAFS.910.SL.1.2		
13.05	Respond to changing business environment.			
13.06	Identify updated industry information.	LAFS.910.W.2.4, LAFS.910.W.3.7, LAFS.910.W.3.8		
13.07	Explain the importance of having a written job description.	LAFS.910.W.2.4, LAFS.910.W.3.7, LAFS.910.W.3.8		
13.08	Pursue industry designations/licensing/degrees.			
13.09	Assess career plan.			
13.10	Demonstrate knowledge of how to make job changes appropriately.			
13.11	Understand employment benefits packages.	LAFS.910.SL.1.1, LAFS.910.L.3.4, LAFS.910.L.3.6		
13.12	Build mentor relationships.	LAFS.910.SL.1.1		
13.13	Volunteer in community service organizations.	LAFS.910.SL.1.1		
13.14	Network with industry professionals.	LAFS.910.SL.1.1		
13.15	Maintain professional contact for future projects.	LAFS.910.SL.1.1		
13.16	Identify corporate strategies and policies.			
13.17	Anticipate future industry trends and identify various industry career paths.	LAFS.910.W.4.10, LAFS.910.W.3.7		
14.0	Demonstrate knowledge, skill, and application of information systems to accomplish job objectives and enhance workplace performance.  Apply ergonomic principles applicable to the configuration of computer workstations – the student will be able to:			
14.01	Develop keyboarding skills to enter and manipulate text and data.  			
14.02	Describe and use current and emerging computer technology and software to perform personal and business related tasks. 			
14.03	Use reference materials such as on-line help, vendor bulletin boards, tutorials, and manuals available for application software. 	LAFS.910.W.3.9		
14.04	Demonstrate basic file management skills. 			
14.05	Troubleshoot problems with computer software, hardware, peripherals, and other office equipment. 			
14.06	Select and use standard written business and financial communication formats. 	LAFS.910.W.4.10, LAFS.910.W.2.6		
15.0	Use information technology tools – the students will be able to:	MACC.912.N-Q.1.3		
15.01	Use personal information management (PIM) applications to increase workplace efficiency.			
15.02	Employ technological tools to expedite workflow including word processing, databases, reports, spreadsheets, multimedia presentations, electronic calendar, contacts, email, and internet applications.	LAFS.910.W.2.6, LAFS.910.SL.1.1		
15.03	Employ computer operations applications to access, create, manage, integrate, and store information.	LAFS.910.W.2.6, LAFS.910.SL.1.1		
15.04	Employ collaborative/groupware applications to facilitate group work.	LAFS.910.W.2.6, LAFS.910.SL.1.1		
16.0	Develop awareness of management functions and organizational structures as they relate to today’s workplace and employer/employee roles.  Demonstrate initiative, courtesy, loyalty, honesty, cooperation and punctuality as a team member – the student will be able to:		SC.912.E.7.7; SC.912.N.1.1	
16.01	Explore, design, implement, and evaluate organizational structures and cultures for managing project teams.			
16.02	Explore and demonstrate an awareness of current trends in business and the employee’s role in maintaining productive business environments in today’s global workplace.	LAFS.910.W.3.7, LAFS.910.W.3.8, LAFS.910.SL.1.1 		
16.03	Collaborate with individuals and teams to complete tasks and solve business-related problems and demonstrate initiative, courtesy, loyalty, honesty, cooperation, and punctuality as a team member.			
17.0	Practice quality performance in the learning environment and the workplace – the student will be able to: 		SC.912.E.6.4	
17.01	Assess personal, peer, and group performance and identify and implement strategies for improvement (e.g., organizational skills, note taking/outlining, advance organizers, reasoning skills, problem-solving and decision-making skills).			
17.02	Develop criteria for assessing products and processes that incorporate effective business practices (e.g., time management, productivity, total quality management).	MAFS.912.A-CED.1.3, MAFS.912.F-IF.2.5		
18.0	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: 		SC.912.E.6.4	
18.01	Demonstrate an awareness of quality service and the personal and professional standards required to establish an effective service-based culture in the workplace, business, or learning environment.	LAFS.910.RI.1.3, LAFS.910.W.3.7		
18.02	Identify, analyze, and implement managerial skills necessary for maintaining a high quality work environment, goals, and strategic planning in business settings.	LAFS.910.RI.1.1		
18.03	Follow accepted rules, regulations, policies, procedures, processes, and workplace safety.	LAFS.910.W.3.7		
19.0	Describe the importance of professional ethics and legal responsibilities – the students will be able to:			
19.01	Evaluate and justify decisions based on ethical reasoning.	LAFS.910.SL.1.1(b), LAFS.910.SL.1.3		
19.02	Evaluate alternative responses to workplace situations based on personal, professional, ethical, legal responsibilities, and employer policies.	LAFS.910.W.3.7		
19.03	Identify and explain personal and long-term consequences of unethical or illegal behaviors in the workplace.	LAFS.910.RI.3.8		
19.04	Interpret and explain written organizational policies and procedures.	LAFS.910.L.2.3		
20.0	Apply mathematical operations and processes as well as financial planning strategies to commonly occurring situations in the workplace and to accomplish job objectives and enhance workplace performance – the student will be able to:	MAFS.912.N-Q.1.3	SC.912.N.1.1, 4.4	
20.01	Analyze, interpret, compile and demonstrate the ability to present/communicate data in understandable and measurable terms using common statistical procedures.  Use common standards of measurement including the metric system in solving work-related or business problems (e.g., length, weight, currency, time). 	MAFS.912.S-IC.1.1, MAFS.912.S-IC.1.2		
20.02	Select and use the correct mathematical processes and tools to solve complex problem settings that are typical of business settings and use formulas when appropriate.  Use personal finance and tax software applications to solve business/financial problems.	MAFS.912.S-IC.1.1, MAFS.912.S-IC.1.2, MAFS.912.F-IF.2.5		
20.03	Use spreadsheet software to develop basic financial reports.			
21.0	Demonstrate mathematics knowledge and skills – the students will be able to:			
21.01	Demonstrate knowledge of arithmetic operations.	MAFS.912.F-IF.2.5		
21.02	Analyze and apply data and measurements to solve problems and interpret documents.	MAFS.912.F-IF.2.4		
21.03	Construct charts/tables/graphs using functions and data.			
22.0	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.N.1.4	
22.01	Use personal assessment tools to identify personal strengths and weaknesses related to learning and work environments.			
22.02	Analyze job and career requirements and relate career interests to opportunities in the global economy.			
23.0	Incorporate knowledge gained from individual assessment and job/career exploration to design an individual career plan that reflects the transition from school to work, lifelong learning, and personal and professional goals.  Experience work-based learning through job shadowing, mentoring, e-coaching, etc. – the student will be able to:		SC.912.N.1.1; SC.912.P.12.2	
23.01	Analyze personal skills and aptitudes in comparison with various business related job and career options.	LAFS.910.W.3.7		
23.02	Use career resources to develop an information base that reflects local and global business related occupations and opportunities for continuing education and workplace experience in financial careers.			
23.03	Design, initiate, refine, and implement a plan to facilitate personal growth and skill development related to anticipated job requirements and career expectations.	LAFS.910.W.3.8		
23.04	Demonstrate an awareness of specific job requirements and career paths (e.g., requirements, characteristics needed) in business environments.	LAFS.910.SL.1.1		
23.05	Demonstrate an awareness of the potential impact of local and global trends on career plans and life goals.			
23.06	Experience work-based learning through volunteerism, job shadowing, mentoring, e-coaching, etc.			
24.0	Perform office functions and responsibilities to accomplish job objectives and enhance workplace performance – the student will be able to:			
24.01	Perform business tasks (e.g., filing and records management, scheduling, reprographics, mail handling, etc.).  Demonstrate knowledge of ethical behavior in a business environment (e.g., confidentiality of information, employee right to know, hiring practices, plagiarism, copyright violations, sexual harassment, mission statement, code of ethics, etc.).	LAFS.910.SL.1.2

		
24.02	Describe ethical issues and problems associated with computers and information systems.  	LAFS.910.SL.1.2		
24.03	Anticipate and provide solutions dealing with business situations involving ethical issues.	LAFS.910.SL.1.2		

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 Global Finance.		
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 Global Finance.		
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 Global Finance.		
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

CTE Standards and Benchmarks	FS-M/LA	NGSSS-Sci	
25.0	Demonstrate language arts knowledge and skills – the student will be able to:			
25.01	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		
25.02	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		
25.03	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		
26.0	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.N1.1	
26.01	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		
26.02	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		
27.0	Describe management functions and organizational structures as they relate to today’s workplace and employer/employee roles – the student will be able to:		SC.912.N.1.1, 4, 2.2, 3.5	
27.01	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		
27.02	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		
28.0	Practice quality performance in the learning environment and the workplace – the student will be able to: 		SC.912.L.16.10, 17.11, 17.16; SC.912.N.1.1, 2.2, 3.5, 4.2	
28.01	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		
28.02	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		
28.03	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		
28.04	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		
28.05	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		
29.0	Exhibit customer service skills – the student will be able to:			
29.01	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		
29.02	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		
29.03	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		
29.04	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		
29.05	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		
29.06	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		
30.0	Demonstrate mathematics knowledge and skills – the student will be able to:			
30.01	Demonstrate knowledge of arithmetic operations.	LAFS.910.RI. 4.1 
LAFS.1112.RI. 4.1		
30.02	Analyze and apply data and measurements to solve problems and interpret documents.	LAFS.910.RI. 4.1 
LAFS.1112.RI. 4.1		
30.03	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		
31.0	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	
31.01	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		
31.02	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		
31.03	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		
32.0	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	
32.01	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		
33.0	Demonstrate skills for accounting work-based learning experiences – the student will be able to:		SC.912.L.17.15; SC.912.N.1.1, 3, 4, 2.2, 3.5	
33.01	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		
33.02	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		
33.03	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		
34.0	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	
34.01	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		
34.02	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		
34.03	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		
34.04	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		
34.05	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		
35.0	Apply accounting principles and concepts using appropriate technology – the student will be able to:			
35.01	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		
35.02	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		
35.03	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		

2014 – 2015
Florida Department of Education
Student Performance Standards

Course Title: 	Financial Internship
Course Number: 	8815130
Course Credit:	1

Course Description:

The financial internship course provides students with authentic learning experiences in which they demonstrate human relations, technical, communication, and career development skills through entry level employment in the financial services industry.  Through hands-on project management, major tasks outlined in a training plan, mentors supervise student learning in specific skill attainment and professional development.  Students earn high school credit and financial compensation.

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	
36.0	Perform critical job skills – the student will be able to:			
36.01	Apply literacy skills in technical reading, computing and calculating.			
36.02	Perform tasks as outlined in the individualized job performance skills plan.			
36.03	Maintain relevant employment documents.			
36.04	Sustain mentoring relationships in the workplace.			
36.05	Communicate in business settings by listening, writing, speaking and presenting with professional demeanor.			
36.06	Collaborate, communicate and interact utilizing technology.			
36.07	Offer alternative suggestions or solutions rather than simply rejecting others ideas.			
36.08	Contribute to team efforts by fulfilling responsibilities and valuing diversity.			
36.09	Explore networking opportunities through professional associations.			
36.10	Exercise proper judgment in decision making.			
36.11	Adapt to changing organizational environments with flexibility.			
36.12	Build a portfolio reflecting experiences and skills gained during the internship.			
37.0	Display professional work habits – the student will be able to:			
37.01	Report as expected, on time, appropriately dressed and groomed and ready to work. 			
37.02	Create a positive professional image through proper introductions, eye contact, and a firm handshake.			
37.03	Model acceptable work habits and conduct in the workplace as defined by company policy.			
37.04	Complete and follow through on tasks and take initiative as warranted.			
37.05	Respond to internal and external customers’ needs and concerns.			
37.06	Practice business etiquette and social sensitivity in face to face interaction, on the telephone and the Internet.			
37.07	Build bridges between conflicting attitudes and ways of thinking.			
38.0	Demonstrate ethical behavior – the student will be able to:			
38.01	Compare business activities to professional standards.			
38.02	Show empathy, respect and support for others.			
38.03	Value confidentiality and privacy.			
38.04	Recognize gender and cultural inappropriate behaviors.			

2014 – 2015
Florida Department of Education
Student Performance Standards

Course Title: 	Managerial Accounting
Course Number: 	881560
Course Credit:	1

Course Description:

Managerial Accounting introduces the fundamentals of management accounting, including manufacturing and cost accounting, budgeting, accounting for managerial decision-making, and financial statement analysis.  Students learn how to use accounting information for internal decision-making and planning and control.  In addition, students examine career opportunities as an accountant and the education, experience, and skills needed to enter and succeed in the accounting profession.  Regardless of the career path they choose, this course gives students the financial acumen necessary to make informed personal and business decisions. 

Florida Standards	Correlation to CTE Program Standard #	
39.0	Methods and strategies for using Florida Standards for grades 11-12 reading in Technical Subjects for student success in Global Finance.		
39.01	Key Ideas and Details		
39.01.1	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		
39.01.2	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		
39.01.3	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		
39.02	Craft and Structure		
39.02.1	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		
39.02.2	Analyze how the text structures information or ideas into categories or hierarchies, demonstrating understanding of the information or ideas.
LAFS.1112.RST.2.5		
39.02.3	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		
39.03	Integration of Knowledge and Ideas		
39.03.1	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		
39.03.2	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		
39.03.3	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		
39.04	Range of Reading and Level of Text Complexity		
39.04.1	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.
39.04.2	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		
40.0	Methods and strategies for using Florida Standards for grades 11-12 writing in Technical Subjects for student success in Global Finance.		
40.01	Text Types and Purposes		
40.01.1	Write arguments focused on discipline-specific content.
LAFS.1112.WHST.1.1		
40.01.2	Write informative/explanatory texts, including the narration of historical events, scientific procedures/experiments, or technical processes.
LAFS.1112.WHST.1.2		
40.01.3	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		
40.02	Production and Distribution of Writing		
40.02.1	Produce clear and coherent writing in which the development, organization, and style are appropriate to task, purpose, and audience.
LAFS.1112.WHST.2.4		
40.02.2	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		
40.02.3	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		
40.03	Research to Build and Present Knowledge		
40.03.1	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		
40.03.2	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		
40.03.3	Draw evidence from informational texts to support analysis, reflection, and research.
LAFS.1112.WHST.3.9		
40.04	Range of Writing		
40.04.1	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		
41.0	Methods and strategies for using Florida Standards for grades 11-12 Mathematical Practices in Technical Subjects for student success in Global Finance.		
41.01	Make sense of problems and persevere in solving them.
MAFS.K12.MP.1.1		
41.02	Reason abstractly and quantitatively.
MAFS.K12.MP.2.1		
41.03	Construct viable arguments and critique the reasoning of others.
MAFS.K12.MP.3.1		
41.04	Model with mathematics.
MAFS.K12.MP.4.1		
41.05	Use appropriate tools strategically.
MAFS.K12.MP.5.1		
41.06	Attend to precision.
MAFS.K12.MP.6.1		
41.07	Look for and make use of structure.
MAFS.K12.MP.7.1		
41.08	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.

CTE Standards and Benchmarks	FS-M/LA	NGSSS-Sci	
42.0	Explain the concepts of managerial accounting – the student will  be able to:		SC.912.P.10.3	
42.01	Compare and contrast financial accounting with managerial accounting.	LAFS.1112.L.3.6, LAFS.1112.RI.1.2		
42.02	Explain the purpose of managerial accounting and describe the audience.	LAFS.1112.W.1.2		
42.03	List the four major areas of managerial accounting and summarize each 	LAFS.1112.RI.1.2, LAFS.1112.L.3.6		
42.04	Describe how accounting information is used to make business decisions.	LAFS.1112.SL.2.4		
43.0	Prepare financial statements – the student will be able to:		SC.912.E.6.6; SC.912.N.1.1	
43.01	Compare and contrast the components of a manufacturing business income statement and balance sheet with those of a service business.	LAFS.910.W.1.2, LAFS.1112.RI.1.2		
43.02	Demonstrate the ability to analyze an income statement using component percentages.			
43.03	Demonstrate the ability to analyze a balance sheet using vertical analysis.			
43.04	Discuss the key components of a cash flow statement.	LAFS.1112.RI.1.1		
43.05	Demonstrate the ability to prepare and analyze a retained earnings statement.	LAFS.1112.W.1.2, LAFS.1112.RI.2.4		
44.0	Demonstrate understanding of budget planning – the student will be able to:			
44.01	Describe the budgeting process and the purposes and importance of budgeting.	LAFS.1112.W.1.2		
44.02	List the sources of budget information.	LAFS.1112.W.3.8		
44.03	Describe the interrelationship between budgeting and forecasting.	LAFS.1112.RI.3.7		
45.0	Prepare budgeted income statements – the student will be able to:			
45.01	Describe the purpose of an operational plan.	LAFS.1112.L.3.6		
45.02	Demonstrate the ability to prepare sales and purchases budget schedules.	LAFS.1112.W.1.2		
45.03	Demonstrate the ability to prepare expenses budget schedules.	LAFS.1112.W.1.2		
45.04	Demonstrate the ability to prepare budgeted income statements.	LAFS.1112.W.1.2		
45.05	Prepare a budget variance report.	LAFS.1112.W.1.2

MAFS.912.S-ID.1.3		
46.0	Determine cash budget – the student will be able to:	MAFS.912.N-Q.1.3; S-IC.2		
46.01	Describe the purpose and importance of a cash budget.	LAFS.1112.L.3.6		
46.02	Demonstrate the ability to prepare a cash budget, with schedules of cash receipts and cash payments. 	LAFS.1112.L.3.6, LAFS.1112.W.3.7		
46.03	Prepare a performance report.	LAFS.1112.W.1.2		
46.04	Analyze a performance report.	LAFS.1112.W.1.2		
47.0	Analyze cost – the student will be able to:		SC.912.P.10.3	
47.01	Compare and contrast total costs and unit costs.	LAFS.1112.L.3.6		
47.02	Demonstrate the ability to compute total costs and unit costs.	LAFS.1112.L.3.5		
47.03	Compare and contrast fixed costs and variable costs.	LAFS.1112.L.3.6		
47.04	Demonstrate the ability to calculate gross profit, contribution margin, and contribution margin per unit.	LAFS.1112.L.3.6, LAFS.1112.W.3.7		
48.0	Demonstrate knowledge of break-even analysis – the student will be able to:			
48.01	Explain the purpose of break-even analysis.	LAFS.1112.L.3.6, LAFS.1112.W.3.7		
48.02	Explain the break-even point formula.	LAFS.1112.L.3.6, LAFS.1112.W.3.7		
48.03	Demonstrate the ability to calculate the break-even point.	LAFS.1112.L.3.6, LAFS.1112.W.3.7		
48.04	Demonstrate the ability to determine the sales required to earn a planned net income.			
49.0	Analyze decisions – the student will be able to:	MAFS.912.N-Q.1.3; S-IC.2	SC.912.N.4.1	
49.01	Demonstrate the ability to analyze the effect on profit of changes in cost, sales price, volume, and sales mix.	LAFS.1112.RI.1.2

MAFS.912.A-CED.1.2		
49.02	Demonstrate the ability to perform a cost analysis for a new product.	LAFS.1112.L.3.6, LAFS.1112.W.3.7		
49.03	Evaluate the profitability of a declining product.	LAFS.1112.W.3.7

MAFS.912.A-CED.1.2		
50.0	Explain the manufacturing environment – the student will be able to:		SC.912.N.1.1	
50.01	Compare and contrast cost accounting in the manufacturing, assembly, and retail industries.	LAFS.1112.RI.1.2, LAFS.1112.RI.1.3		
50.02	List the cost elements of any finished product.	LAFS.1112.SL.1.2		
50.03	Describe the elements of manufacturing cost.	LAFS.1112.W.3.7		
51.0	Explain costing systems – the student will be able to:			
51.01	Compare and contrast job-order costing and process costing.	LAFS.1112.RI.1.2		
51.02	Explain the environment appropriate for a process costing system.	LAFS.1112.W.1.2		
51.03	Explain the importance of calculating manufacturing costs.	LAFS.1112.W.1.2		
51.04	Explain the flow of goods through manufacturing inventory accounts.	LAFS.1112.W.1.2		
51.05	Explain the environment appropriate for a job-order costing system.	LAFS.1112.W.1.2		
52.0	Evaluate profitability – the student will be able to:			
52.01	List the types of financial ratios and describe the type of information each provides.	LAFS.1112.L.3.6, LAFS.1112.W.1.2		
52.02	Explain how financial ratios are used.	LAFS.1112.W.1.2		
52.03	Demonstrate the ability to calculate profitability ratios in a given scenario.	LAFS.1112.RI.1.1		
52.04	Evaluate profitability ratios in a given scenario.	LAFS.1112.RI.1.1		
53.0	Calculate liquidity and debt – the student will be able to:			
53.01	Demonstrate the ability to calculate liquidity ratios.			
53.02	Evaluate liquidity ratios in given scenarios.	LAFS.1112.RI.1.1		
53.03	Demonstrate the ability to calculate debt ratios.			
53.04	Evaluate debt ratios in given scenarios.	LAFS.1112.RI.1.1		
54.0	Calculate asset management ratios – the student will be able to:		SC.912.N.1.1	
54.01	Demonstrate the ability to calculate the accounts receivable turnover ratio.			
54.02	Evaluate accounts receivable turnover ratios in given scenarios.	LAFS.1112.RI.1.1		
54.03	Demonstrate the ability to calculate the merchandise inventory turnover ratio.			
54.04	Evaluate merchandise inventory turnover ratios in given scenarios.	LAFS.1112.RI.1.1		
54.05	Demonstrate the ability to calculate the total asset turnover ratio.			
54.06	Demonstrate the ability to calculate the fixed asset turnover ratio.			
55.0	Assess organizational controls – the student will be able to:			
55.01	Explain key ways managerial accounting is used to ensure that organizations are operating in the intended manner and are achieving their goals.	LAFS.1112.W.1.2		
55.02	Demonstrate the ability to identify business exposures in given scenarios.	LAFS.1112.SL.2.4		
55.03	Propose solutions to business exposures in given scenarios.	LAFS.1112.SL.2.4		
56.0	Demonstrate the ability to work in managerial accounting – the student will be able to:			
56.01	Compare and contrast various career opportunities in managerial accounting.	LAFS.1112.RI.1.2		
56.02	Describe the educational paths one may take to attain a position in managerial accounting.	LAFS.1112.W.3.7		
56.03	Explain how knowledge of managerial accounting assists managers in decision making.	LAFS.1112.W.1.2		
56.04	Demonstrate the ability to conduct an effective interview with an individual who works in managerial accounting.	LAFS.1112.SL.2.6		
57.0	Evaluate learning from industry experts – the student will be able to:			
57.01	Evaluate personal experience and qualifications for potential employment   opportunities in managerial accounting.	LAFS.1112.W.4.10		
57.02	Demonstrate understanding of potential employment opportunities in managerial accounting.	LAFS.1112.W.3.7		
57.03	Develop a personal educational and career path for careers in managerial accounting.	LAFS.1112.W.4.10, LAFS.1112.W.3.7		
58.0	Demonstrate leadership and teamwork skills needed to accomplish team goals and objectives – the students will be able to:			
58.01	Employ leadership skills to accomplish organizational goals and objectives.	LAFS.1112.SL.1.1		
58.02	Establish and maintain effective working relationships with others in order to accomplish objectives and tasks.	LAFS.1112.SL.1.1		
58.03	Conduct and participate in meetings to accomplish work tasks. 	LAFS.1112.SL.1.1, LAFS.1112.L.3.6		
58.04	Employ mentoring skills to inspire and teach others.	LAFS.1112.SL.1.1, LAFS.1112.L.3.6		
59.0	Demonstrate personal money-management concepts, procedures, and strategies – the students will be able to:			
59.01	Identify and describe the services and legal responsibilities of financial institutions.	LAFS.1112.W.3.7		
59.02	Describe the effect of money management on personal and career goals.	LAFS.1112.SL.1.1, LAFS.1112.L.3.6		
59.03	Develop a personal budget and financial goals	LAFS.1112.SL.1.1, LAFS.1112.L.3.6. LAFS.1112.W.3.7		
59.04	Complete financial instruments for making deposits and withdrawals.	LAFS.1112.RI.2.4		
59.05	Maintain financial records.	LAFS.1112.RI.2.4		
59.06	Read and reconcile financial statements.	LAFS.1112.RI.2.4		
59.07	Research, compare and contrast investment opportunities.	LAFS.1112.W.3.7, LAFS.1112.RI.1.3		
60.0	Describe the roles within teams, work units, departments, organizations, inter-organizational systems, and the larger environment – the students will be able to:	MAFS.912.S-IC.2		
60.01	Describe the nature and types of business organizations.	LAFS.1112.L.3.5, LAFS.1112.L.3.6		
60.02	Explain the effect of key organizational systems on performance and quality. 	LAFS.1112.W.1.2		
60.03	List and describe quality control systems and/or practices common to the workplace.	LAFS.1112.L.3.6		
60.04	Explain the impact of the global economy on business organizations.	LAFS.1112.W.1.2		
61.0	Describe the importance of professional ethics and legal responsibilities – the students will be able to:			
61.01	Evaluate and justify decisions based on ethical reasoning.	LAFS.1112.W.4.10		
61.02	Evaluate alternative responses to workplace situations based on personal, professional, ethical, legal responsibilities, and employer policies.	LAFS.910.RI.3.8		
61.03	Identify and explain personal and long-term consequences of unethical or illegal behaviors in the workplace.	LAFS.1112.W.3.8		
61.04	Interpret and explain written organizational policies and procedures.	LAFS.1112.W.1.2		
62.0	Design final course project – the student will be able to:			
62.01	Demonstrate the ability to give a professional presentation.	LAFS.1112.SL.2.4		
62.02	Evaluate personal experience and performance in the course.	LAFS.1112.W.4.10		
62.03	Monitor how well s/he was successful in learning about managerial accounting.	LAFS.1112.W.4.10		
62.04	Summarize key learning across the whole subject of managerial accounting.	LAFS.1112.RI.1.2		

2014 – 2015
Florida Department of Education
Student Performance Standards

Course Title: 	Business in a Global Economy
Course Number: 	881570
Course Credit:	1

Course Description:

This course provides students with an understanding of how and why businesses choose to expand their operations into other countries.  This course exposes students to the unique challenges facing multinational organizations—and to the potential opportunities and markets that are lost to organizations that choose not to do business in the global marketplace.  Building on concepts that broadens student understanding of how businesses operate and how they grow and thrive in our ever-changing world.  

Florida Standards	Correlation to CTE Program Standard #	
63.0	Methods and strategies for using Florida Standards for grades 11-12 reading in Technical Subjects for student success in Global Finance.		
63.01	Key Ideas and Details		
63.01.1	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		
63.01.2	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		
63.01.3	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		
63.02	Craft and Structure		
63.02.1	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		
63.02.2	Analyze how the text structures information or ideas into categories or hierarchies, demonstrating understanding of the information or ideas.
LAFS.1112.RST.2.5		
63.02.3	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		
63.03	Integration of Knowledge and Ideas		
63.03.1	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		
63.03.2	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		
63.03.3	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		
63.04	Range of Reading and Level of Text Complexity		
63.04.1	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.
63.04.2	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		
64.0	Methods and strategies for using Florida Standards for grades 11-12 writing in Technical Subjects for student success in Global Finance.		
64.01	Text Types and Purposes		
64.01.1	Write arguments focused on discipline-specific content.
LAFS.1112.WHST.1.1		
64.01.2	Write informative/explanatory texts, including the narration of historical events, scientific procedures/experiments, or technical processes.
LAFS.1112.WHST.1.2		
64.01.3	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		
64.02	Production and Distribution of Writing		
64.02.1	Produce clear and coherent writing in which the development, organization, and style are appropriate to task, purpose, and audience.
LAFS.1112.WHST.2.4		
64.02.2	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		
64.02.3	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		
64.03	Research to Build and Present Knowledge		
64.03.1	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		
64.03.2	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		
64.03.3	Draw evidence from informational texts to support analysis, reflection, and research.
LAFS.1112.WHST.3.9		
64.04	Range of Writing		
64.04.1	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		
65.0	Methods and strategies for using Florida Standards for grades 11-12 Mathematical Practices in Technical Subjects for student success in Global Finance.		
65.01	Make sense of problems and persevere in solving them.
MAFS.K12.MP.1.1		
65.02	Reason abstractly and quantitatively.
MAFS.K12.MP.2.1		
65.03	Construct viable arguments and critique the reasoning of others.
MAFS.K12.MP.3.1		
65.04	Model with mathematics.
MAFS.K12.MP.4.1		
65.05	Use appropriate tools strategically.
MAFS.K12.MP.5.1		
65.06	Attend to precision.
MAFS.K12.MP.6.1		
65.07	Look for and make use of structure.
MAFS.K12.MP.7.1		
65.08	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

CTE Standards and Benchmarks	FS-M/LA	NGSSS-Sci	
66.0	Explain the strategies for competing in a global marketplace – the student will be able to:	MAFS.912.N-Q.1.3; S-IC.2		
66.01	Define “business strategy”, “universal needs”, and localization.	LAFS.1112.L.3.6		
66.02	Explain how firms can profit through global expansion.	LAFS.1112.W.1.2		
67.0	Define the concept of globalization – the student will be able to:		SC.912.E.7.7	
67.01	Define “globalization” and explain how it creates linkages between nations.	LAFS.1112.L.3.6, LAFS.1112.W.1.2		
67.02	Discuss the benefits and detriments of globalization.	LAFS.1112.SL.1.1		
67.03	Describe how the process of globalization creates opportunities and challenges.	LAFS.1112.SL.1.1		
68.0	Compare and contrast country differences – the student will be able to:		SC.912.L.14.4, 34; 17.6; SC.912.N.4.2	
68.01	Define “culture,” and name and discuss the elements of culture.	LAFS.1112.L.3.6, LAFS.1112.W.1.2		
68.02	Explain how social culture influences values in the workplace. 	LAFS.910.RI.3.8		
68.03	Describe the risks inherent in cross-cultural business transactions.	LAFS.1112.W.1.2		
68.04	Compare and contrast the world’s three dominant economic systems.	LAFS.1112.RI.1.3		
68.05	Explain what determines nations’ economic development. 	LAFS.1112.W.1.2		
68.06	Describe the implications of national political, economic, and legal differences on global management practices.	LAFS.1112.W.1.2		
69.0	Explain the applications of international trade investment – the student will be able to:		SC.912.L.18.11	
69.01	Explain how and why countries trade with each other.	LAFS.1112.W.3.7		
69.02	Describe the pros and cons of international trade to all nations.	LAFS.1112.SL.1.1		
69.03	Compare and contrast international trade and international investment.	LAFS.1112.W.3.7, LAFS.1112.RI.1.2		
69.04	Discuss the decision process involved in international investment.	LAFS.1112.W.1.2		
69.05	Explain how countries measure international activity.	LAFS.1112.W.1.2		
69.06	Describe the causes and effects of economic crises as reflected in the balance of payments.	LAFS.1112.SL.2.4		
70.0	Demonstrate applications in international finance – the student will be able to:			
70.01	Explain the role played by the World Bank and the international monetary fund in the international monetary system.	LAFS.1112.RI.1.2		
70.02	Describe the differences between fixed and floating exchange rate systems.	LAFS.1112.RI.1.2		
70.03	Describe the world’s exchange rate regimes and why countries adopt them.	LAFS.1112.W.1.2		
70.04	Explain the implications of the global monetary system for business strategy.	LAFS.1112.W.1.2		
70.05	Define exchange rates and explain how currencies are traded.	LAFS.1112.L.3.6, LAFS.1112.W.1.2		
70.06	Describe the functions of the foreign exchange market.	LAFS.1112.W.1.2		
70.07	Explain the role played by forward exchange rates in ensuring against foreign exchange risk.	LAFS.1112.W.1.2		
70.08	Explain how currency exchange rates are determined.	LAFS.1112.W.1.2		
70.09	Define translation, transaction, and economic exposures, and describe how managers can protect against each one.	LAFS.1112.L.3.6, LAFS.1112.W.1.2		
71.0	Explain the strategies for competing in a global marketplace – the student will be able 	MAFS.912.N-Q.1.3, S-IC.2	SC.912.L.15.10; SC.912.N.1.4	
71.01	Define “business strategy”, “universal needs,” and “localization”	LAFS.1112.L.3.6		
71.02	Explain how firms can profit through global expansion.	LAFS.1112.W.1.2		
71.03	Explain how pressures for cost reductions and local responsiveness influence business strategy.	LAFS.1112.W.1.2		
71.04	Describe different strategies for competing globally and discuss their pros	LAFS.1112.W.1.1		
71.05	Evaluate the pros and cons of using strategic alliances to support global strategies.	LAFS.1112.SL.1.1		
71.06	Describe the decision-making process for foreign expansion.	LAFS.1112.W.1.2		
71.07	Compare and contrast modes of entry into foreign markets.	LAFS.1112.RI.1.3		
71.08	Evaluate the pros and cons of acquisition as an entry strategy.	LAFS.1112.SL.1.1		
71.09	Describe ways to improve export performance.	LAFS.1112.W.1.2		
71.10	Identify available sources of assistance to exporters.	LAFS.1112.W.3.7		
71.11	Discuss reasons to vary product attributes, distribution strategy, advertising and promotion, and pricing by country.	LAFS.1112.W.1.1		
71.12	Describe the effects of globalization on new product development.	LAFS.1112.W.1.2		
71.13	Perform break-even analysis to evaluate a marketing plan.	LAFS.1112.RI.1.1

MAFS.912.A-CED.1.2		
71.14	Calculate bulk prices to per-unit costs.			
71.15	Calculate how many years it will take for an investment to double.	MAFS.912.F-IF.3.8		
71.16	Compare and contrast types of organizational structures for global operations.	LAFS.1112.W.1.2		
71.17	Describe the factors that affect decisions about global organization structure.	LAFS.1112.W.1.2		
71.18	Describe the challenges inherent in maintaining control of international operations.	LAFS.1112.W.1.2		
71.19	Explain the different roles of labor and labor participation in international markets.	LAFS.1112.W.1.2		
71.20	Define ethics and discuss the ethical challenges unique to international businesses.	LAFS.910.RI.3.8		
71.21	Analyze ethical dilemma scenarios and determine the appropriate course 	LAFS.910.RI.3.8		
71.22	Describe the causes of unethical behavior by managers.	LAFS.1112.W.1.2		
71.23	Describe actions managers can take to incorporate ethical considerations in decision making.	LAFS.1112.W.1.2		
71.24	Explain how trends in the political environment are changing global competition.	LAFS.1112.W.1.2		
71.25	Explain how changes in the global financial environment affect businesses.	LAFS.1112.W.1.2		
71.26	Describe how firms can prepare to keep pace with global change.	LAFS.1112.W.1.2		
72.0	Select careers in international business for career planning – the student will be able to:		SC.912.E.7.4	
72.01	Compare and contrast various career opportunities in international business.	LAFS.1112.RI.1.2		
72.02	Describe the educational paths one may take to achieve a position in international business.	LAFS.1112.W.3.7		
72.03	Conduct an effective interview with an individual who works in international business.	LAFS.1112.SL.2.6		
72.04	Evaluate personal experience and qualifications for potential employment opportunities.	LAFS.1112.W.4.10		
72.05	Demonstrate understanding of potential employment opportunities.	LAFS.1112.W.1.2		
72.06	Develop a personal educational and career path for careers in international business.	LAFS.1112.W.4.10, LAFS.1112.W.3.7		
72.07	Demonstrate effective presentation skills.	LAFS.1112.SL.2.4		
72.08	Evaluate personal experience and performance in the course.	LAFS.1112.W.4.10		
72.09	Summarize key learning objectives.	LAFS.1112.RI.1.2		

Additional Information

Laboratory Activities

Laboratory investigations, including the use of scientific research, measurement, and laboratory technologies are an integral part of this course.  These activities include instruction in the use of safety procedures, tools, equipment, materials, and processes related to these occupations.  Equipment and supplies should be provided to enhance hands-on experiences for students.

Special Notes

The occupational standards and benchmarks outlined in this secondary program correlate to the standards and benchmarks of the postsecondary program with the same Classification of Instructional Programs (CIP) number.

Career and Technical Student Organization (CTSO)

DECA, Future Business Leaders of America (FBLA) and Business Professionals of America (BPA) 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).