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

PSAV	
Program Number	F100110	
CIP Number	0252080111	
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
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 	
Basic Skills Level	Mathematics:	9
Language:	9
Reading: 	9	

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 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 I 
(no substitutions)	150 hours	43-3031 	
C	BRC0945	Financial Internship	150 hours	43-4041	
	ACO0050	Managerial Accounting	150 hours		
D	BRC0099	Business in a Global Economy	150 hours	13-1160	

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	Perform critical job skills.
34.0	Display professional work habits.
35.0	Demonstrate ethical behavior.
36.0	Explain the concepts of managerial accounting.
37.0	Prepare financial statements 
38.0	Demonstrate understanding of budget planning 
39.0	Prepare budgeted income statements 
40.0	Determine cash budget 
41.0	Analyze cost. 
42.0	Demonstrate knowledge of break-even analysis.
43.0	Analyze decisions.
44.0	Explain the manufacturing environment.
45.0	Explain costing systems.
46.0	Evaluate profitability.
47.0	Calculate liquidity and debt.
48.0	Calculate asset management ratios.
49.0	Assess organizational controls.
50.0	Demonstrate the ability to work in managerial accounting.
51.0	Evaluate learning from industry experts.
52.0	Demonstrate leadership and teamwork skills needed to accomplish team goals and objectives.
53.0	Demonstrate personal money-management concepts, procedures, and strategies.
54.0	Describe the roles within teams, work units, departments, organizations, inter-organizational systems, and the larger environment.
55.0	Describe the importance of professional ethics and legal responsibilities.
56.0	Design final course project.
57.0	Explain the strategies for competing in a global marketplace.
58.0	Define the concept of globalization.
59.0	Compare and contrast country differences.
60.0	Explain the applications of international trade investment.
61.0	Demonstrate applications in international finance.
62.0	Explain the strategies for competing in a global marketplace.
63.0	Select careers in international business for career planning.

64.0	

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:  BRC0945 
Occupational Completion Point:  C 
Financial Internship – 150 Hours – SOC Code 43-4041	
33.0	Perform critical job skills – the student will be able to:	
33.01	Apply literacy skills in technical reading, computing and calculating.	
33.02	Perform tasks as outlined in the individualized job performance skills plan.	
33.03	Maintain relevant employment documents.	
33.04	Sustain mentoring relationships in the workplace.	
33.05	Communicate in business settings by listening, writing, speaking and presenting with professional demeanor.	
33.06	Collaborate, communicate and interact utilizing technology.	
33.07	Offer alternative suggestions or solutions rather than simply rejecting others ideas.	
33.08	Contribute to team efforts by fulfilling responsibilities and valuing diversity.	
33.09	Explore networking opportunities through professional associations.	
33.10	Exercise proper judgment in decision making.	
33.11	Adapt to changing organizational environments with flexibility.	
33.12	Build a portfolio reflecting experiences and skills gained during the internship.	
34.0	Display professional work habits – the student will be able to:	
34.01	Report as expected, on time, appropriately dressed and groomed and ready to work. 	
34.02	Create a positive professional image through proper introductions, eye contact, and a firm handshake.	
34.03	Model acceptable work habits and conduct in the workplace as defined by company policy.	
34.04	Complete and follow through on tasks and take initiative as warranted.	
34.05	Respond to internal and external customers’ needs and concerns.	
34.06	Practice business etiquette and social sensitivity in face to face interaction, on the telephone and the Internet.	
34.07	Build bridges between conflicting attitudes and ways of thinking.	
35.0	Demonstrate ethical behavior – the student will be able to:	
35.01	Compare business activities to professional standards.	
35.02	Show empathy, respect and support for others.	
35.03	Value confidentiality and privacy.	
35.04	Recognize gender and cultural inappropriate behaviors.	
	
Course Number:  ACO0050 
Occupational Completion Point:  C 
Managerial Accounting – 150 Hours – SOC Code 43-4041	
36.0	Explain the concepts of managerial accounting – the student will  be able to:	
36.01	Compare and contrast financial accounting with managerial accounting.	
36.02	Explain the purpose of managerial accounting and describe the audience.	
36.03	List the four major areas of managerial accounting and summarize each. 	
36.04	Describe how accounting information is used to make business decisions.	
37.0	Prepare financial statements – the student will be able to:	
37.01	Compare and contrast the components of a manufacturing business income statement and balance sheet with those of a service business. 	
37.02	Demonstrate the ability to analyze an income statement using component percentages.	
37.03	Demonstrate the ability to analyze a balance sheet using vertical analysis.	
37.04	Discuss the key components of a cash flow statement.	
37.05	Demonstrate the ability to prepare and analyze a retained earnings statement.	
38.0	Demonstrate understanding of budget planning – the student will be able to:	
38.01	Describe the budgeting process and the purposes and importance of budgeting.	
38.02	List the sources of budget information.	
38.03	Describe the interrelationship between budgeting and forecasting.	
39.0	Prepare budgeted income statements – the student will be able to:	
39.01	Describe the purpose of an operational plan.	
39.02	Demonstrate the ability to prepare sales and purchases budget schedules.	
39.03	Demonstrate the ability to prepare expenses budget schedules.	
39.04	Demonstrate the ability to prepare budgeted income statements.	
39.05	Prepare a budget variance report.	
40.0	Determine cash budget – the student will be able to:	
40.01	Describe the purpose and importance of a cash budget.	
40.02	Demonstrate the ability to prepare a cash budget, with schedules of cash receipts and cash payments. 	
40.03	Prepare a performance report.	
40.04	Analyze a performance report.	
41.0	Analyze cost – the student will be able to:	
41.01	Compare and contrast total costs and unit costs.	
41.02	Demonstrate the ability to compute total costs and unit costs.	
41.03	Compare and contrast fixed costs and variable costs.	
41.04	Demonstrate the ability to calculate gross profit, contribution margin, and contribution margin per unit.	
42.0	Demonstrate knowledge of break-even analysis – the student will be able to:	
42.01	Explain the purpose of break-even analysis.	
42.02	Explain the break-even point formula.	
42.03	Demonstrate the ability to calculate the break-even point.	
42.04	Demonstrate the ability to determine the sales required to earn a planned net income.	
43.0	Analyze decisions – the student will be able to:	
43.01	Demonstrate the ability to analyze the effect on profit of changes in cost, sales price, volume, and sales mix.	
43.02	Demonstrate the ability to perform a cost analysis for a new product.	
43.03	Evaluate the profitability of a declining product.	
44.0	Explain the manufacturing environment – the student will be able to:	
44.01	Compare and contrast cost accounting in the manufacturing, assembly, and retail industries.	
44.02	List the cost elements of any finished product.	
44.03	Describe the elements of manufacturing cost.	
45.0	Explain costing systems – the student will be able to:	
45.01	Compare and contrast job-order costing and process costing.	
45.02	Explain the environment appropriate for a process costing system.	
45.03	Explain the importance of calculating manufacturing costs.	
45.04	Explain the flow of goods through manufacturing inventory accounts.	
45.05	Explain the environment appropriate for a job-order costing system.	
46.0	Evaluate profitability – the student will be able to:	
46.01	List the types of financial ratios and describe the type of information each provides.	
46.02	Explain how financial ratios are used.	
46.03	Demonstrate the ability to calculate profitability ratios in a given scenario.	
46.04	Evaluate profitability ratios in a given scenario.	
47.0	Calculate liquidity and debt – the student will be able to:	
47.01	Demonstrate the ability to calculate liquidity ratios.	
47.02	Evaluate liquidity ratios in given scenarios.	
47.03	Demonstrate the ability to calculate debt ratios.	
47.04	Evaluate debt ratios in given scenarios.	
48.0	Calculate asset management ratios – the student will be able to:	
48.01	Demonstrate the ability to calculate the accounts receivable turnover ratio.	
48.02	Evaluate accounts receivable turnover ratios in given scenarios.	
48.03	Demonstrate the ability to calculate the merchandise inventory turnover ratio.	
48.04	Evaluate merchandise inventory turnover ratios in given scenarios.	
48.05	Demonstrate the ability to calculate the total asset turnover ratio.	
48.06	Demonstrate the ability to calculate the fixed asset turnover ratio.	
49.0	Assess organizational controls – the student will be able to:	
49.01	Explain key ways managerial accounting is used to ensure that organizations are operating in the intended manner and are achieving their goals.	
49.02	Demonstrate the ability to identify business exposures in given scenarios.	
49.03	Propose solutions to business exposures in given scenarios.	
50.0	Demonstrate the ability to work in managerial accounting – the student will be able to:	
50.01	Compare and contrast various career opportunities in managerial accounting.	
50.02	Describe the educational paths one may take to attain a position in managerial accounting.	
50.03	Explain how knowledge of managerial accounting assists managers in decision making.	
50.04	Demonstrate the ability to conduct an effective interview with an individual who works in managerial accounting.	
51.0	Evaluate learning from industry experts – the student will be able to:	
51.01	Evaluate personal experience and qualifications for potential employment opportunities in managerial accounting.	
51.02	Demonstrate understanding of potential employment opportunities in managerial accounting.	
51.03	Develop a personal educational and career path for careers in managerial accounting.	
52.0	Demonstrate leadership and teamwork skills needed to accomplish team goals and objectives – the students will be able to:	
52.01	Employ leadership skills to accomplish organizational goals and objectives.	
52.02	Establish and maintain effective working relationships with others in order to accomplish objectives and tasks.	
52.03	Conduct and participate in meetings to accomplish work tasks. 	
52.04	Employ mentoring skills to inspire and teach others.	
53.0	Demonstrate personal money-management concepts, procedures, and strategies – the students will be able to:	
53.01	Identify and describe the services and legal responsibilities of financial institutions.	
53.02	Describe the effect of money management on personal and career goals.	
53.03	Develop a personal budget and financial goals.	
53.04	Complete financial instruments for making deposits and withdrawals.	
53.05	Maintain financial records.	
53.06	Read and reconcile financial statements.	
53.07	Research, compare and contrast investment opportunities.	
54.0	Describe the roles within teams, work units, departments, organizations, inter-organizational systems, and the larger environment – the students will be able to: 	
54.01	Describe the nature and types of business organizations.	
54.02	Explain the effect of key organizational systems on performance and quality. 	
54.03	List and describe quality control systems and/or practices common to the workplace.	
54.04	Explain the impact of the global economy on business organizations. 	
55.0	Describe the importance of professional ethics and legal responsibilities – the students will be able to:	
55.01	Evaluate and justify decisions based on ethical reasoning.	
55.02	Evaluate alternative responses to workplace situations based on personal, professional, ethical, legal responsibilities, and employer policies.	
55.03	Identify and explain personal and long-term consequences of unethical or illegal behaviors in the workplace.	
55.04	Interpret and explain written organizational policies and procedures.	
56.0	Design final course project – the student will be able to:	
56.01	Demonstrate the ability to give a professional presentation.	
56.02	Evaluate personal experience and performance in the course.	
56.03	Monitor how well s/he was successful in learning about managerial accounting.	
56.04	Summarize key learning across the whole subject of managerial accounting.	
	
Course Number:  BRC0099 
Occupational Completion Point:  D 
Business in a Global Economy – 150 Hours – SOC Code 13-1160	
57.0	Explain the strategies for competing in a global marketplace – the student will be able to:	
57.01	Define “business strategy”, “universal needs”, and localization.	
57.02	Explain how firms can profit through global expansion.	
58.0	Define the concept of globalization – the student will be able to:	
58.01	Define “globalization” and explain how it creates linkages between nations.	
58.02	Discuss the benefits and detriments of globalization.	
58.03	Describe how the process of globalization creates opportunities and challenges.	
59.0	Compare and contrast country differences – the student will be able to:	
59.01	Define “culture,” and name and discuss the elements of culture.	
59.02	Explain how social culture influences values in the workplace. 	
59.03	Describe the risks inherent in cross-cultural business transactions.	
59.04	Compare and contrast the world’s three dominant economic systems.	
59.05	Explain what determines nations’ economic development. 	
59.06	Describe the implications of national political, economic, and legal differences on global management practices.	
60.0	Explain the applications of international trade investment – the student will be able to:	
60.01	Explain how and why countries trade with each other.	
60.02	Describe the pros and cons of international trade to all nations.	
60.03	Compare and contrast international trade and international investment.	
60.04	Discuss the decision process involved in international investment.	
60.05	Explain how countries measure international activity.	
60.06	Describe the causes and effects of economic crises as reflected in the balance of payments.	
61.0	Demonstrate applications in international finance – the student will be able to:	
61.01	Explain the role played by the World Bank and the international monetary fund in the international monetary system.	
61.02	Describe the differences between fixed and floating exchange rate systems.	
61.03	Describe the world’s exchange rate regimes and why countries adopt them.	
61.04	Explain the implications of the global monetary system for business strategy.	
61.05	Define exchange rates and explain how currencies are traded.	
61.06	Describe the functions of the foreign exchange market.	
61.07	Explain the role played by forward exchange rates in ensuring against foreign exchange risk.	
61.08	Explain how currency exchange rates are determined.	
61.09	Define translation, transaction, and economic exposures, and describe how managers can protect against each one.	
62.0	Explain the strategies for competing in a global marketplace – the student will be able to:	
62.01	Define “business strategy”, “universal needs,” and “localization”	
62.02	Explain how firms can profit through global expansion.	
62.03	Explain how pressures for cost reductions and local responsiveness influence business strategy.	
62.04	Describe different strategies for competing globally and discuss their pros	
62.05	Evaluate the pros and cons of using strategic alliances to support global strategies.	
62.06	Describe the decision-making process for foreign expansion.	
62.07	Compare and contrast modes of entry into foreign markets.	
62.08	Evaluate the pros and cons of acquisition as an entry strategy.	
62.09	Describe ways to improve export performance.	
62.10	Identify available sources of assistance to exporters.	
62.11	Discuss reasons to vary product attributes, distribution strategy, advertising and promotion, and pricing by country.	
62.12	Describe the effects of globalization on new product development.	
62.13	Perform break-even analysis to evaluate a marketing plan.	
62.14	Calculate bulk prices to per-unit costs.	
62.15	Calculate how many years it will take for an investment to double.	
62.16	Compare and contrast types of organizational structures for global operations.	
62.17	Describe the factors that affect decisions about global organization structure.	
62.18	Describe the challenges inherent in maintaining control of international operations.	
62.19	Explain the different roles of labor and labor participation in international markets.	
62.20	Define ethics and discuss the ethical challenges unique to international businesses.	
62.21	Analyze ethical dilemma scenarios and determine the appropriate course 	
62.22	Describe the causes of unethical behavior by managers.	
62.23	Describe actions managers can take to incorporate ethical considerations in decision making.	
62.24	Explain how trends in the political environment are changing global competition.	
62.25	Explain how changes in the global financial environment affect businesses.	
62.26	Describe how firms can prepare to keep pace with global change.	
63.0	Select careers in international business for career planning – the student will be able to:	
63.01	Compare and contrast various career opportunities in international business.	
63.02	Describe the educational paths one may take to achieve a position in international business.	
63.03	Conduct an effective interview with an individual who works in international business.	
63.04	Evaluate personal experience and qualifications for potential employment opportunities.	
63.05	Demonstrate understanding of potential employment opportunities.	
63.06	Develop a personal educational and career path for careers in international business.	
63.07	Demonstrate effective presentation skills.	
63.08	Evaluate personal experience and performance in the course.	
63.09	Summarize key learning objectives.	

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.