2014 – 2015
Florida Department of Education
Curriculum Framework 

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

PSAV	
Program Number	M804011	
CIP Number	0252080110	
Grade Level	30, 31	
Standard Length	750 hours	
Teacher Certification	BANK FINC @7 7G
BUS ED 1 @2
MKTG1 @2
MKTG MGMT @7 7G	
CTSO	Collegiate DECA 
PBL
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
43-4011 – Brokerage Clerks	
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 	
Basic Skills Level	Mathematics:	9
Language:	9
Reading: 	9	

Purpose

The purpose of this program is to prepare students for employment in the financial industry.  This program is divided into two pathways, Finance and Global Finance (8515100/F100110).  A student would complete the Finance Core then proceed into one of two pathways.

This pathway leads to a concentration in Finance.  Possible entry level jobs include:  billing and posting clerks, accounting/auditing clerks, credit authorizers, customer service representatives, tellers, and brokerage clerks.  This program also provides supplemental training for persons previously or currently employed in the financial industry.  This program focuses on broad, transferable skills and stresses understanding and demonstration of the following elements of the financial industry:  planning; management; finance; accounting; economics; technical and production skills; underlying principles of technology; labor issues; community issues and health, safety, and environmental issues; risk management liability; and health, life, and disability insurance.

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 the business strategies that enable organizations to compete effectively in the global marketplace.  

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 four occupational completion points.

This program is comprised of courses which have been assigned course numbers in the SCNS (Statewide Course Numbering System) in accordance with Section 1007.24 (1), F.S.  Career and Technical credit shall be awarded to the student on a transcript in accordance with Section 1001.44(3)(b), F.S.

The following table illustrates the postsecondary program structure:

OCP	Course Number	Course Title	Length	SOC Code	
A	BRC0090	Finance and Business Technology	150 hours	43-3021	
B	BRC0091
	Accounting Applications 1 
(no substitutions)	150 hours
	43-3031
	
C	BRC0094
BRC0945	Financial Operations
Financial Internship	150 hours
150 hours	
43-4041	
D	BRC0093	Personal Financial Planning	150 hours	43-4011	

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:

01.0	Use oral and written communication skills in creating, expressing and interpreting information and ideas.
02.0	Demonstrate effective customer service skills.
03.0	Demonstrate human relations skills necessary for workplace success.
04.0	Demonstrate proficiency in using microcomputer and electronic skills to perform job functions.
05.0	Use technology to enhance the effectiveness of communication skills.
06.0	Demonstrate proficiency using slide presentation software.
07.0	Perform general organizational workplace competencies.
08.0	Demonstrate sales and marketing fundamentals.
09.0	Explain the importance of employability and entrepreneurship skills.
10.0	Manage career development.
11.0	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.
12.0	Use information technology tools.
13.0	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.
14.0	Practice quality performance in the learning environment and the workplace.
15.0	Incorporate appropriate leadership and supervision techniques, customer service strategies, and standards of personal ethics to accomplish job objectives and enhance workplace performance.
16.0	Describe the importance of professional ethics and legal responsibilities.
17.0	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.
18.0	Demonstrate mathematics knowledge and skills.
19.0	Assess personal strengths and weaknesses as they relate to job objectives, career exploration, personal development, and life goals.
20.0	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.
21.0	Perform office functions and responsibilities to accomplish job objectives and enhance workplace performance.
22.0	Demonstrate language arts knowledge and skills. 
23.0	Assess audience and apply appropriate communication skills (including reading, writing, speaking, listening, and viewing) in a personable and professional level. 
24.0	Describe management functions and organizational structures as they relate to today’s workplace and employer/employee roles. 
25.0	Practice quality performance in the learning environment and the workplace.
26.0	Exhibit customer service skills. 
27.0	Demonstrate mathematics knowledge and skills.
28.0	Apply mathematical operations and processes as well as financial planning strategies to commonly occurring personal and business situations.
29.0	Assess personal strengths and weaknesses as they relate to job objectives, career exploration, personal development, and life goals. 
30.0	Demonstrate skills for accounting work-based learning experiences.
31.0	Apply accounting principles and concepts to the performance of accounting activities.
32.0	Apply accounting principles and concepts using appropriate technology.
33.0	Compare the differences between the various economic systems.
34.0	Explain the nature of American capitalism through its various concepts.
35.0	Explain the profit motive in our economic system.
36.0	Demonstrate by examples capital markets and the role securities have within these markets.
37.0	Develop skill in interpreting the financial section of the daily newspaper.
38.0	Demonstrate an understanding of the different types of business organizations.
39.0	Outline the role the Federal Reserve System plays in our money, credit, and banking processes.
40.0	Summarize how economic growth and stability impact the business cycle.
41.0	State the banking concept as used in America.
42.0	Outline the historical transition the banking system in America has taken from its early years to its current position.
43.0	Define banking operations.
44.0	Analyze the types of investments used by banks.
45.0	Evaluate the effectiveness of bank regulation and examination.
46.0	Identify terminology unique to the finance and finance-related industries.
47.0	Describe the role of consumer credit in today's society.
48.0	Describe the role and impact of consumer debt.
49.0	Identify the principles of saving and borrowing.
50.0	Identify career opportunities available in the consumer credit field.
51.0	Describe consumer credit products.
52.0	Define risk and consumer lending.
53.0	Outline the procedures utilized in processing a credit application.
54.0	Demonstrate the procedures utilized in gathering credit information.
55.0	Outline the procedures used in evaluating a loan.
56.0	Identify the documents and procedures utilized in closing a loan.
57.0	Identify the relationship between education attainment and income.
58.0	Outline the methods utilized in servicing a loan.
59.0	Evaluate the role automation plays in the buying and selling of securities.
60.0	Identify the laws and regulations for consumer protection.
61.0	Summarize global banking functions.
62.0	Define global trade.
63.0	Perform critical job skills.
64.0	Display professional work habits.
65.0	Demonstrate ethical behavior.
66.0	Identify and apply the processes used in personal financial planning.
67.0	Describe the role of a financial planner.
68.0	Outline the components of a financial plan.
69.0	Describe the relationship between higher education costs, student loans and anticipated return on investment (ROI).
70.0	Describe the role housing plays in a financial plan.
71.0	Define the concept of risk management and insurance products.
72.0	Outline investment opportunities available in today's financial market.
73.0	Identify retirement planning strategies.
74.0	Identify estate planning strategies.
75.0	Select a financial industry career for research.
76.0	Generate a comprehensive financial plan.
77.0	Understand the six elements of contracts and distinguish between the different types of contracts.
78.0	Demonstrate leadership and teamwork skills needed to accomplish team goals and objectives.
79.0	Demonstrate personal money-management concepts, procedures, and strategies.
80.0	Describe the roles within teams, work units, departments, organizations, inter-organizational systems, and the larger environment.
81.0	

2014 – 2015
Florida Department of Education
Student Performance Standards

Program Title:	Finance 
PSAV Number:	M804011

Course Number:  BRC0090 
Occupational Completion Point:  A 
Finance and Business Technology – 150 Hours – SOC Code 43-3021	
01.0	Use oral and written communication skills in creating, expressing and interpreting information and ideas – the students will be able to:	
01.01	Select and employ appropriate communication concepts and strategies to enhance oral and written communication in the workplace.	
01.02	Locate, organize and reference written information from various sources.	
01.03	Design, develop and deliver formal and informal presentations using appropriate media to engage and inform diverse audiences.	
01.04	Interpret verbal and nonverbal cues/behaviors that enhance communication.	
01.05	Apply active listening skills to obtain and clarify information.	
01.06	Develop and interpret tables and charts to support written and oral communications.	
01.07	Exhibit public relations skills that aid in achieving customer satisfaction.	
02.0	Demonstrate effective customer service skills – the student will be able to:	
02.01	Use appropriate communication skills, telephone etiquette, courtesy, and manners when dealing with customers.	
02.02	Identify and evaluate customer needs.	
02.03	Respond to client inquiries in a timely matter.	
02.04	Access and maintain client records.	
02.05	Provide timely accurate information to meet customer needs.	
02.06	Utilize available techniques to effectively serve customers. 	
02.07	Utilize a process to assist clients, including difficult customers, with problem resolution.	
02.08	Operate within grant of authority to provide service to customers.	
02.09	Build client relationships	
03.0	Demonstrate human relations skills necessary for workplace success – the student will be able to:	
03.01	Exhibit interest and enthusiasm.	
03.02	Demonstrate a positive mental attitude.	
03.03	Demonstrate traits of being industrious and cooperative.	
03.04	Demonstrate sincerity, patience, courtesy, and tact.	
03.05	Exhibit punctuality, attendance and dependability.	
03.06	Willingness to receive and accept feedback and use it constructively.	
03.07	Demonstrate willingness to assume job responsibilities.	
03.08	Develop ability to handle difficult customer/co-worker situations.	
03.09	Develop ability to exhibit friendliness, combined with a professional businesslike approach.	
03.10	Demonstrate willingness to assume the responsibility for one’s actions.	
03.11	Demonstrate problem solving and critical thinking skills.	
03.12	Foster teamwork to improve quality of work.	
03.13	Use group consensus strategies.	
04.0	Demonstrate proficiency in using microcomputer and electronic skills to perform job functions – the student will be able to:	
04.01	Identify and describe types of file systems and classify common file extensions based on software application programs used in the workplace environment.	
04.02	Demonstrate basic computer file management skills and file naming conventions to accurately organize files into hierarchies by labeling file folders for easy accessibility.	
04.03	Discuss the process of troubleshooting problems with computer hardware peripherals, including input and output devices in the workplace environment. 	
04.04	Apply the following tools to increase work efficiency:  word processing, database, spreadsheet programs, presentation programs, web design, email systems, and the Internet.	
04.05	Utilize computer technology to access, analyze and interpret business information.	
04.06	Cite Internet-based resources correctly using proper format.	
04.07	Research industry trends on the Internet.	
05.0	Use technology to enhance the effectiveness of communication skills – the student will be able to:	
05.01	Select and use word processing software and accompanying features to enhance written business communications.	
05.02	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.	
05.03	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.	
05.04	Apply references and hyperlinks, create end and footnotes, and create a table of contents in a document.	
06.0	Demonstrate proficiency using slide presentation software – the student will be able to:	
06.01	Manage and configure the presentation software environment, including:  adjusting views, manipulating window, configuring toolbar and file options.	
06.02	Create slide presentations utilizing various project development elements, including:  adding and removing slides, slide layouts, format slide design, insert or format placeholders.	
06.03	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. 	
06.04	Explore and apply design and color theory to create dynamic and appealing visuals.  	
06.05	Explore various design tools and applications. 	
06.06	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.	
06.07	Apply slide transitions and create custom animations to slide presentations appropriate for the target audience.	
07.0	Perform general organizational workplace competencies – the student will be able to:	
07.01	Demonstrate self-motivation and responsibility to complete an assigned task.	
07.02	Identify problem solving techniques.	
07.03	Choose appropriate action in situations requiring effective time management.	
07.04	Apply techniques for organizing and planning time and resources to complete an assigned task.	
07.05	Apply principles and techniques for being a productive, contributing member of a team.	
07.06	Communicate effectively with individuals lacking a technical background.	
07.07	Evaluate detailed technical oral instructions for clarity.	
07.08	Participate in group discussion as both a member and a leader.	
07.09	Encourage and build mutual trust, respect, and cooperation among team members.	
07.10	Assimilate new knowledge into project solutions and decisions.	
07.11	Employ techniques such as brainstorming to generate ideas and suggestions to achieve a task.	
07.12	Evaluate alternatives, costs and benefits in determining the best solution.	
07.13	Identify strategies to improve and maximize productivity in the workplace.	
08.0	Demonstrate sales and marketing fundamentals – the student will be able to:	
08.01	Demonstrate knowledge of services and/or product offered.	
08.02	Recognize consumer motivation, including demographic, geographic and socioeconomic data in buying behaviors.	
08.03	Explain the importance of and demonstrate the procedures of cross selling.	
08.04	Identify the opportunities for cross selling.	
08.05	Follow effective procedures for closing a sale.	
08.06	Demonstrate the ability to sell a variety of services and/or products.	
09.0	Explain the importance of employability and entrepreneurship skills – the students will be able to:	
09.01	Identify and demonstrate positive work behaviors needed to be employable.	
09.02	Develop personal career plan that includes goals, objectives, and strategies.	
09.03	Examine licensing, certification, and industry credentialing requirements.	
09.04	Maintain a career portfolio to document knowledge, skills, and experience.	
09.05	Evaluate and compare employment opportunities that match career goals.	
09.06	Identify and exhibit traits for retaining employment.	
09.07	Identify opportunities and research requirements for career advancement.	
09.08	Research the benefits of ongoing professional development.	
09.09	Examine and describe entrepreneurship opportunities as a career planning option.	
10.0	Manage career development – the student will be able to: 	
10.01	Enhance personal business skills.	
10.02	Formulate a career plan for post-graduation.	
10.03	Comply with continuing education needs/requirements.	
10.04	Attend seminars, workshops, and tradeshows.	
10.05	Respond to changing business environment.	
10.06	Identify updated industry information.	
10.07	Explain the importance of having a written job description.	
10.08	Pursue industry designations/licensing/degrees.	
10.09	Assess career plan.	
10.10	Demonstrate knowledge of how to make job changes appropriately.	
10.11	Understand employment benefits packages.	
10.12	Build mentor relationships.	
10.13	Volunteer in community service organizations.	
10.14	Network with industry professionals.	
10.15	Maintain professional contact for future projects.	
10.16	Identify corporate strategies and policies.	
10.17	Anticipate future industry trends and identify various industry career paths.	
11.0	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:	
11.01	Develop keyboarding skills to enter and manipulate text and data.  	
11.02	Describe and use current and emerging computer technology and software to perform personal and business related tasks. 	
11.03	Use reference materials such as on-line help, vendor bulletin boards, tutorials, and manuals available for application software. 	
11.04	Demonstrate basic file management skills. 	
11.05	Troubleshoot problems with computer software, hardware, peripherals, and other office equipment. 	
11.06	Select and use standard written business and financial communication formats. 	
12.0	Use information technology tools – the students will be able to:	
12.01	Use personal information management (PIM) applications to increase workplace efficiency.	
12.02	Employ technological tools to expedite workflow including word processing, databases, reports, spreadsheets, multimedia presentations, electronic calendar, contacts, email, and internet applications.	
12.03	Employ computer operations applications to access, create, manage, integrate, and store information.	
12.04	Employ collaborative/groupware applications to facilitate group work.	
13.0	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:	
13.01	Explore, design, implement, and evaluate organizational structures and cultures for managing project teams.	
13.02	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.	
13.03	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.	
14.0	Practice quality performance in the learning environment and the workplace – the student will be able to: 	
14.01	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).	
14.02	Develop criteria for assessing products and processes that incorporate effective business practices (e.g., time management, productivity, total quality management).	
15.0	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: 	
15.01	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.	
15.02	Identify, analyze, and implement managerial skills necessary for maintaining a high quality work environment, goals, and strategic planning in business settings.	
15.03	Follow accepted rules, regulations, policies, procedures, processes, and workplace safety.	
16.0	Describe the importance of professional ethics and legal responsibilities – the students will be able to:	
16.01	Evaluate and justify decisions based on ethical reasoning.	
16.02	Evaluate alternative responses to workplace situations based on personal, professional, ethical, legal responsibilities, and employer policies.	
16.03	Identify and explain personal and long-term consequences of unethical or illegal behaviors in the workplace.	
16.04	Interpret and explain written organizational policies and procedures.	
17.0	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:	
17.01	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). 	
17.02	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.	
17.03	Use spreadsheet software to develop basic financial reports.	
18.0	Demonstrate mathematics knowledge and skills – the students will be able to:	
18.01	Demonstrate knowledge of arithmetic operations.	
18.02	Analyze and apply data and measurements to solve problems and interpret documents.	
18.03	Construct charts/tables/graphs using functions and data.	
19.0	Assess personal strengths and weaknesses as they relate to job objectives, career exploration, personal development, and life goals – the student will be able to: 	
19.01	Use personal assessment tools to identify personal strengths and weaknesses related to learning and work environments.	
19.02	Analyze job and career requirements and relate career interests to opportunities in the global economy.	
20.0	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:	
20.01	Analyze personal skills and aptitudes in comparison with various business related job and career options.	
20.02	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.	
20.03	Design, initiate, refine, and implement a plan to facilitate personal growth and skill development related to anticipated job requirements and career expectations.	
20.04	Demonstrate an awareness of specific job requirements and career paths (e.g., requirements, characteristics needed) in business environments.	
20.05	Demonstrate an awareness of the potential impact of local and global trends on career plans and life goals.	
20.06	Experience work-based learning through volunteerism, job shadowing, mentoring, e-coaching, etc.	
21.0	Perform office functions and responsibilities to accomplish job objectives and enhance workplace performance – the student will be able to:	
21.01	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.).	
21.02	Describe ethical issues and problems associated with computers and information systems.  	
21.03	Anticipate and provide solutions dealing with business situations involving ethical issues.	
	
Course Number:  BRC0091 
Occupational Completion Point:  B 
Accounting Applications 1 (no substitutions) – 150 Hours – SOC Code 43-3031	
22.0	Demonstrate language arts knowledge and skills – the student will be able to:	
22.01	Locate, comprehend and evaluate key elements of oral and written information.	
22.02	Draft, revise, and edit written documents using correct grammar, punctuation and vocabulary.	
22.03	Present information formally and informally for specific purposes and audiences.	
23.0	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: 	
23.01	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.  	
23.02	Collaborate with individuals and teams to complete tasks and problem solve. 	
24.0	Describe management functions and organizational structures as they relate to today’s workplace and employer/employee roles – the student will be able to:	
24.01	Describe how accounting departments work within and across organizations.	
24.02	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).	
25.0	Practice quality performance in the learning environment and the workplace – the student will be able to: 	
25.01	Apply appropriate organizational skills to manage time and resources. 	
25.02	Perform tasks accurately, completely, and with attention to detail on a consistent basis. 	
25.03	Think critically and make informed decisions. 	
25.04	Project a professional image through appropriate business attire, ethical behavior, personal responsibility, flexibility, and respect for confidentiality.	
25.05	Follow accepted rules, regulations, policies and workplace safety.	
26.0	Exhibit customer service skills – the student will be able to:	
26.01	Listen and identify customer’s needs and concerns.	
26.02	Formulate an action plan to resolve customer needs and concerns and respond to customer in a timely manner.	
26.03	Model appropriate ways to problem solve with customers in various situations.	
26.04	Model proper business etiquette (including introductions, phone etiquette, dining, networking, marketing, community service).	
26.05	Develop a personal and work ethic (including punctuality, use of company’s technology, and loyalty to company, distinction between personal and business tasks). 	
26.06	Develop and articulate a personal and business code of ethical behavior.	
27.0	Demonstrate mathematics knowledge and skills – the student will be able to:	
27.01	Demonstrate knowledge of arithmetic operations.	
27.02	Analyze and apply data and measurements to solve problems and interpret documents.	
27.03	Construct charts/tables/graphs using functions and data.	
28.0	Apply mathematical operations and processes as well as financial planning strategies to commonly occurring personal and business situations – the student will be able to:	
28.01	Develop an awareness of effective credit management.	
28.02	Prepare and analyze a personal budget.	
28.03	Apply appropriate mathematical processes to accounting applications.	
29.0	Assess personal strengths and weaknesses as they relate to job objectives, career exploration, personal development, and life goals – the student will be able to:	
29.01	Analyze job and career requirements and relate career interests to opportunities in accounting occupations in the global economy. 	
30.0	Demonstrate skills for accounting work-based learning experiences – the student will be able to:	
30.01	Apply accounting principles in an accounting environment.	
30.02	Explore the use of technology in an accounting environment.	
30.03	Complete a work-based simulation. 	
31.0	Apply accounting principles and concepts to the performance of accounting activities – the student will be able to:	
31.01	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).	
31.02	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).	
31.03	Use source documents to prepare and analyze transactions (including invoices, cash receipts, sales slips, credit memos, vendor statements, purchase orders, and packing slips). 	
31.04	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).	
31.05	Analyze transactions for accuracy and prepare appropriate correcting entries.	
32.0	Apply accounting principles and concepts using appropriate technology – the student will be able to:	
32.01	Identify and use the appropriate technology in an accounting environment. 	
32.02	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).	
32.03	Research types of accounting systems.	
	
Course Number:  BRC0094 
Occupational Completion Point:  C 
Financial Operations – 150 Hours – SOC Code 43-4041	
33.0	Compare the differences between the various economic systems – the student will be able to:	
33.01	Describe the terms "market" and "market system."  Compare and contrast major features of a variety of economic systems.  Explain the basic principles of a market system.  	
33.02	Explain factors that have led to an increased international interdependence.  	
33.03	Explain concepts associated with trade between nations.  	
34.0	Explain the nature of American capitalism through its various concepts – the student will be able to:	
34.01	Describe the characteristics of America’s market economy.  	
34.02	Explain the impact of supply and demand on the American economy.  	
35.0	Explain the profit motive in our economic system – the student will be able to:	
35.01	Interpret the term "profit."  	
35.02	Explain the role of the profit motive in investment decisions.   	
36.0	Demonstrate by examples capital markets and the role securities have within these markets – the student will be able to:	
36.01	Develop reasons for corporate efforts to raise capital.  	
36.02	Explain a variety of methods available to corporations for raising capital.  	
36.03	Show the major purposes of corporate annual reports.  	
37.0	Develop skill in interpreting the financial section of the daily newspaper – the student will be able to:	
37.01	Identify important financial data components found in the financial section of a daily newspaper.	
37.02	Demonstrate the importance of data relating to daily trading of a stock as listed in the business section of the newspaper or on the Internet.	
38.0	Demonstrate an understanding of the different types of business organization – the student will be able to:	
38.01	Compare the features of proprietorship, partnership, and corporation.  	
38.02	List the advantages and disadvantages of forming a corporation.  	
38.03	Discuss reasons for corporate acquisitions and mergers.   	
39.0	Outline the role the Federal Reserve System plays in our money, credit, and banking processes – the student will be able to:	
39.01	Define money and the role it plays in the American economic system.  	
39.02	Describe the role financial institutions play in the economic growth and development of a society.  	
40.0	Summarize how economic growth and stability impact the business cycle – the student will be able to:	
40.01	Interpret the concept of economic growth.  	
40.02	Explain the various business cycles that occur in our society.	
41.0	State the banking concept as used in America – the student will be able to:	
41.01	Identify the basic functions of banks.  	
41.02	Describe the services offered by a full service bank.  	
41.03	Identify financial services offered by major non-bank competitors. 	
41.04	Explain the importance of the selling of financial services by all financial institutions.  	
42.0	Outline the historical transition the banking system in America has taken from its early years to its current position – the student will be able to:	
42.01	Review the Federal Reserve System's various roles in financial services industry.  	
42.02	Identify the major Federal banking laws and their role in financial services industry.  	
42.03	Diagram the organization of the Federal Reserve.  	
42.04	Identify new financial products and services offered by a variety of financial institutions.  	
43.0	Define banking operations – the student will be able to:	
43.01	Identify the major departments of financial institutions. 	
43.02	Describe the characteristics of a time deposit transaction.  	
43.03	Identify types of negotiable instruments.  	
44.0	Analyze the types of investments used by banks – the student will be able to:	
44.01	Identify the role of financial intermediaries.  	
44.02	Identify the most profitable assets for a bank to hold.  	
45.0	Evaluate the effectiveness of bank regulation and examination – the student will be able to:	
45.01	Describe the audit function of a bank.  	
45.02	Identify the agencies responsible for bank regulation.  	
46.0	Identify terminology unique to the finance and finance-related industries – the student will be able to:	
46.01	Identify and define commonly used financial terms, such as income, expense, and profit.  	
46.02	Identify and record financial data using correct terminology.  	
47.0	Describe the role of consumer credit in today's society – the student will be able to:	
47.01	Define consumer credit.  	
47.02	Identify major providers of consumer credit.  	
47.03	State the reason(s) consumer credit exists.  	
48.0	Describe the role and impact of consumer debt – the student will be able to:	
48.01	Define debt.  Differentiate between good and bad debt. 	
48.02	Identify the components and consequences of a credit score.	
48.03	Describe the long term implications of borrowing at unfavorable interest rates.	
48.04	Using a personal budget model, illustrate the implications of two-year and four-year contracts for items like car loans or leases, cell phone contracts and other items at various terms.	
48.05	Identify the opportunity costs of credit card debt.	
48.06	Research and identify credit and loan related consumer rights.	
48.07	Describe the consequences of not paying off credit card debt each month.	
49.0	Identify the principles of saving and borrowing – the student will be able to:	
49.01	Describe the importance of credit to consumers in the American marketplace.  	
49.02	List the criteria for judging an individual's credit worthiness. 	
49.03	Describe three different types of consumer credit discrimination. 	
49.04	Describe a strategy for increasing an individual's savings.  	
50.0	Identify career opportunities available in the consumer credit field – the student will be able to:	
50.01	List the various careers in consumer lending.  	
50.02	Outline an organization chart for the consumer lending department of a financial institution.  	
51.0	Describe consumer credit products – the student will be able to:	
51.01	Identify the characteristics of consumer credit products (i.e., open ended, secured and unsecured, short and long term). 	
51.02	Describe the benefits and risks of credit and debit card use.  	
51.03	Name the activities involved in a credit transaction.  	
51.04	Compare and contrast a mortgage to a home equity loan. 	
52.0	Define risk and consumer lending – the student will be able to:	
52.01	Define a credit risk.  	
52.02	Construct a profile of a good credit risk.  	
52.03	Explain the method an institution uses to price a loan.  	
53.0	Outline the procedures utilized in processing a credit application – the student will be able to:	
53.01	Outline the information needed on a credit application.  	
53.02	List the documents involved in consumer lending.  	
53.03	Develop a letter to notify the applicant of a credit decision.  	
54.0	Demonstrate the procedures utilized in gathering credit information – the student will be able to:	
54.01	Demonstrate a loan interview.  	
54.02	Complete a loan application. 	
54.03	Outline the procedures involved in credit verification.  	
54.04	Explain the function of a credit bureau.  	
55.0	Outline the procedures used in evaluating a loan – the student will be able to:	
55.01	Analyze a credit grading system. 	
55.02	Describe signals that may be fraud indicators.  	
55.03	Analyze the reasons why credit information should be verified.  	
56.0	Identify the documents and procedures utilized in closing a loan – the student will be able to:	
56.01	Explain the significance of a loan closing.  	
56.02	Identify the documents involved in general consumer lending. 	
57.0	Identify the relationship between education attainment and income – the student will be able to: 	
57.01	Calculate the total cost of higher education using a variety of interest rates and compare federal and private lenders and their repayment terms.	
57.02	Using median income tables from the US Department of Labor, determine the best return on investment (ROI) for educational choices and the career and salary that educational choice supports.	
57.03	Calculate the cost of varying lengths of student loan deferment.	
57.04	Compare and contrast the costs and outcomes of public, non-profit and for-profit educational choices.	
58.0	Outline the methods utilized in servicing a loan – the student will be able to:	
58.01	Describe how consumer loans are serviced.  	
58.02	Outline collection procedures for a consumer loan.  	
58.03	Define bankruptcy. 	
58.04	Outline the job responsibilities of a bankruptcy specialist.  	
59.0	Evaluate the role automation plays in the buying and selling of securities – the student will be able to:	
59.01	Identify the key terms relating to stock trading.  	
59.02	Outline the sequence of events in making a stock trade.  	
60.0	Identify the laws and regulations for consumer protection – the student will be able to:	
60.01	Interpret the purpose of the Truth-In-Lending Act.  	
60.02	Explain the major provisions of the Equal Credit Opportunity Act.  	
60.03	Explain the importance of the Fair Credit Billing Act.   	
61.0	Summarize global banking functions – the student will be able to:	
61.01	Describe the promotion of global trade.  	
61.02	Analyze the global credit crisis. 	
61.03	Identify global exchange services.  	
62.0	Define global trade – the student will be able to:	
62.01	Describe what takes place during the rise or fall of the exchange rate of the U.S. dollar.  	
62.02	Outline the advantages and disadvantages of a protectionist policy.   	
62.03	Identify possible solutions to the problem of meeting global competition.  	
62.04	Distinguish between imports and exports.  	
62.05	Discuss the financial interdependence of nations. 	
62.06	Explain the advantages and disadvantages of global trade.  	
62.07	Define the major agreements governing the world:  General Agreement on Tariffs and Trade (GATT), North American Free Trade Agreement (NAFTA), European Union (EU), ASEAN Free Trade Area (AFTA), and Southern Cone Common Market (Mercosur).  	
62.08	Discuss the U.S. balance of trade.  	
62.09	Know terms:  trade, tariff, quota, embargo, voluntary export restraints, most favored nation status, foreign trade zones, export, import, dumping, kickbacks, International Monetary Fund (IMF).  	
	
Course Number:  BRC0945 
Occupational Completion Point:  C 
Financial Internship – 150 Hours – SOC Code 43-4041	
63.0	Perform critical job skills – the student will be able to:	
63.01	Apply literacy skills in technical reading, computing and calculating.	
63.02	Perform tasks as outlined in the individualized job performance skills plan.	
63.03	Maintain relevant employment documents.	
63.04	Sustain mentoring relationships in the workplace.	
63.05	Communicate in business settings by listening, writing, speaking and presenting with professional demeanor.	
63.06	Collaborate, communicate and interact utilizing technology.	
63.07	Offer alternative suggestions or solutions rather than simply rejecting others ideas.	
63.08	Contribute to team efforts by fulfilling responsibilities and valuing diversity.	
63.09	Explore networking opportunities through professional associations.	
63.10	Exercise proper judgment in decision making.	
63.11	Adapt to changing organizational environments with flexibility.	
63.12	Build a portfolio reflecting experiences and skills gained during the internship.	
64.0	Display professional work habits – the student will be able to:	
64.01	Report as expected, on time, appropriately dressed and groomed and ready to work. 	
64.02	Create a positive professional image through proper introductions, eye contact, and a firm handshake.	
64.03	Model acceptable work habits and conduct in the workplace as defined by company policy.	
64.04	Complete and follow through on tasks and take initiative as warranted.	
64.05	Respond to internal and external customers’ needs and concerns.	
64.06	Practice business etiquette and social sensitivity in face to face interaction, on the telephone and the Internet.	
64.07	Build bridges between conflicting attitudes and ways of thinking.	
65.0	Demonstrate ethical behavior – the student will be able to:	
65.01	Compare business activities to professional standards.	
65.02	Show empathy, respect and support for others.	
65.03	Value confidentiality and privacy.	
65.04	Recognize gender and cultural inappropriate behaviors.	
	
Course Number:  BRC0093 
Occupational Completion Point:  D 
Personal Financial Planning – 150 Hours – SOC Code 43-4011	
66.0	Identify and apply the processes used in personal financial planning – the student will be able to:	
66.01	Discuss financial planning.  	
66.02	Explain basic steps in the financial planning process.	
66.03	Evaluate a hypothetical situation from a financial planning point of view.  	
66.04	Summarize the extent to which financial planning would benefit people of different financial circumstances.  	
67.0	Describe the role of a financial planner – the student will be able to:	
67.01	Define abbreviations associated with degrees granted by various financial institutions and industries.  	
67.02	Develop a set of criteria for evaluating a planner's credentials.  	
67.03	Describe the skills, education, and training necessary for a career in financial planning.  	
67.04	List the basic steps in the financial planning process.	
68.0	Outline the components of a financial plan – the student will be able to:	
68.01	Explain the importance of goals during the various phases of financial planning.  	
68.02	Describe financial information needed in the data gathering phase of planning.  	
68.03	Explain significance of an income statement and balance sheet for financial planning.  	
68.04	Explain how a planner analyzes financial data using the components of a financial plan. 	
69.0	Describe the relationship between higher education costs, student loans, and anticipated return on investment (ROI) – the student will be able to: 	
69.01	Use interest rate tables and college cost calculators to estimate future monthly payment schedules on financing education.  	
69.02	Identify the differences between federal and private student loans, including flexibility of terms and costs.	
69.03	Compare costs and employability outcomes in student’s field of choice.  Identify variables for two-year educational programs, four-year and certificate programs in public, non- profit and for-profit institutions. 	
69.04	Describe the relationship between educational attainment (diplomas), employment and unemployment.	
70.0	Describe the role housing plays in a financial plan – the student will be able to: 	
70.01	Determine how much money a person can spend on housing. 	
70.02	Demonstrate how debts to income ratios affect a person’s ability to borrow money.	
70.03	Compare the benefits and drawbacks of renting versus owning a home.	
71.0	Define the concept of risk management and insurance products – the student will be able to:	
71.01	List the broad range of insurances available to consumers.  	
71.02	Explain the major insurance-related concept of risk sharing.  	
71.03	Define key terms and concepts relating to insurance.  	
71.04	Develop a list of criteria for determining the amount of insurance an individual needs.  	
71.05	Outline an individual risk profile.  	
72.0	Outline investment opportunities available in today's financial market – the student will be able to:	
72.01	Identify key investment-related terms, concepts, and options.  	
72.02	Develop an individual financial plan for a person with a one million dollar windfall.  	
72.03	Outline a financial strategy for investing in precious metals and collectibles.  	
73.0	Identify retirement planning strategies – the student will be able to:	
73.01	Identify sources of retirement funds.  	
73.02	List various pension plan options.  	
73.03	Identify the retirement benefits provided by Social Security.  	
73.04	Outline personal income tax planning strategies.  	
74.0	Identify estate planning strategies – the student will be able to:	
74.01	Define key terms and concepts relating to estate planning.  	
74.02	Identify the major components of an individual estate plan.  	
74.03	State the reasons why anyone with assets should plan an estate.  	
74.04	Identify the major provisions of a will and explain why the drafting of a will is vital to estate planning.  	
75.0	Select a financial industry career for research – the student will be able to: 	
75.01	Identify current trends that have developed in the financial field.  	
75.02	Identify sources of information for career planning.  	
75.03	Conduct in-depth career research including requirements for entry and advancement, career ladders, and opportunities related to the finance field.  	
75.04	Develop an individualized education and career plan related to the financial field. 	
76.0	Generate a comprehensive financial plan – the student will be able to:	
76.01	Develop a personal financial plan for the purchase of an automobile including purchase price, interest, tax, down payment, dealers’ fees, auto tag, auto insurance, etc.	
76.02	Develop a personal financial plan for a wedding including the financial and budgetary needs for the wedding facility, reception facility, caterer, printer, disc jockey, bride garments, groom garments, flowers, rehearsal dinner, honeymoon, payment for officiator, etc.	
76.03	Develop a personal financial plan for attending a four year college or university including housing, tuition, books, meals, etc.	
76.04	Develop a personal financial plan for attending a two year college including housing, tuition, books, meals, etc.	
76.05	Develop a personal financial plan for the purchase of a home including mortgage, interest rates, closing costs, pre-paid, homeowners insurance, etc.	
77.0	Understand the six elements of contracts and distinguish between the different types of contracts – the student will be able to:	
77.01	Understand the six elements of a legally binding contract: agreement, consideration, contractual capacity, legality, genuineness of assent, and legal form.	
77.02	Understand the differences between express agreements, implied agreements, negotiable instrument, written contracts and oral contracts, valid contracts, void contracts, and voidable contracts.	
77.03	Understand the qualifications of a legally collectible negotiable instrument.	
77.04	Understand the consumer responsibilities regarding contracts and agreements.	
77.05	Understand the various consumer protection laws.	
78.0	Demonstrate leadership and teamwork skills needed to accomplish team goals and objectives – the students will be able to:	
78.01	Employ leadership skills to accomplish organizational goals and objectives.	
78.02	Establish and maintain effective working relationships with others in order to accomplish objectives and tasks.	
78.03	Conduct and participate in meetings to accomplish work tasks. 	
78.04	Employ mentoring skills to inspire and teach others.	
79.0	Demonstrate personal money-management concepts, procedures, and strategies – the students will be able to:	
79.01	Identify and describe the services and legal responsibilities of financial institutions.	
79.02	Describe the effect of money management on personal and career goals.	
79.03	Develop a personal budget and financial goals.	
79.04	Complete financial instruments for making deposits and withdrawals.	
79.05	Maintain financial records.	
79.06	Read and reconcile financial statements.	
79.07	Research, compare and contrast investment opportunities.	
80.0	Describe the roles within teams, work units, departments, organizations, inter-organizational systems, and the larger environment – the students will be able to:	
80.01	Describe the nature and types of business organizations.	
80.02	Explain the effect of key organizational systems on performance and quality. 	
80.03	List and describe quality control systems and/or practices common to the workplace.	
80.04	Explain the impact of the global economy on business organization.	

Additional Information

Laboratory Activities

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

Career and Technical Student Organization (CTSO)

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

Cooperative Training – OJT

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

Basic Skills (if applicable)

In PSAV programs offered for 450 hours or more, in accordance with Rule 6A-10.040, F.A.C., the minimum basic skills grade levels required for postsecondary adult career and technical students to complete this program are:  Mathematics 9, Language 9, and Reading 9.  These grade level numbers correspond to a grade equivalent score obtained on a state designated basic skills examination.  

Adult students with disabilities, as defined in Section 1004.02(7), Florida Statutes, may be exempted from meeting the Basic Skills requirements (Rule 6A-10.040).  Students served in exceptional student education (except gifted) as defined in s. 1003.01(3)(a), F.S., may also be exempted from meeting the Basic Skills requirement.  Each school district and Florida College must adopt a policy addressing procedures for exempting eligible students with disabilities from the Basic Skills requirement as permitted in Section 1004.91(3), F.S.

Students who possess a college degree at the Associate of Applied Science level or higher; who have completed or are exempt from the college entry-level examination; or who have passed a state, national, or industry licensure exam are exempt from meeting the Basic Skills requirement (Rule 6A-10.040, F.A.C.)  Exemptions from state, national or industry licensure are limited to the certifications listed at http://www.fldoe.org/workforce/dwdframe/rtf/basicskills-License-exempt.rtf.  

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

This program has no statewide articulation agreement approved by the Florida State Board of Education.  However, this does not preclude the awarding of credits by any college through local agreements. 

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