2019 – 2020
Florida Department of Education
Curriculum Framework 

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

Career Certificate Program 	
Program Number	B070110	
CIP Number	0552030202	
Grade Level	30, 31  	
Standard Length	900 hours	
Teacher Certification	Refer to the Program Structure section.	
CTSO	Phi Beta Lambda
BPA	
SOC Codes 	15-1151 – Computer User Support Specialist
43-3031 – Bookkeeping, Accounting and Auditing Clerk	
CTE Program Resources 	http://www.fldoe.org/academics/career-adult-edu/career-tech-edu/program-resources.stml	
Basic Skills Level	Mathematics:	10
Language:	10
Reading: 	10	

Purpose

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

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

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

Program Structure

This program is a planned sequence of instruction consisting of 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.

To teach the courses listed below, instructors must hold at least one of the teacher certifications indicated for that course.

The following table illustrates the postsecondary program structure:

OCP	Course Number	Course Title	Teacher Certification	Length	SOC Code	
A	OTA0040	Information Technology Assistant	OTA0040 Teacher Certifications	150 hours	15-1151	
B	ACO0040	Accounting Clerk	ACCTING @7  7 G 
BOOKKEEPIN @4 @7 7 G
BUS ED 1 @2
TC COOP ED @7
VOE @7	300 hours	43-3031	
C	ACO0041	Accounting Associate		300 hours	43-3031	
D	ACO0042	Accounting Assistant		150 hours	43-3031	

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

Information Technology Assistant (OTA0040) is the first course in this and other programs within the Business Management & Administration Career Cluster.  Standards 01.0 – 14.0 are associated with this course.

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

01.0	Demonstrate knowledge, skill, and application of information systems to accomplish job objectives and enhance workplace performance.
02.0	Develop an awareness of microprocessors and digital computers.
03.0	Demonstrate an understanding of operating systems.
04.0	Use technology to enhance the effectiveness of communication skills utilizing word processing applications.  
05.0	Use technology to enhance communication skills utilizing presentation applications. 
06.0	Use technology to enhance the effectiveness of communication utilizing spreadsheet and database applications.
07.0	Use technology to enhance communication skills utilizing electronic mail.  
08.0	Investigate individual assessment and job/career exploration and individual career planning that reflect the transition from school to work, lifelong learning, and personal and professional goals. 
09.0	Incorporate appropriate leadership and supervision techniques, customer service strategies, and standards of personal ethics to accomplish job objectives and enhance workplace performance. 
10.0	Demonstrate competence using computer networks, internet and online databases to facilitate collaborative or individual learning and communication. 
11.0	Demonstrate competence in page design applicable to the WWW. 
12.0	Develop an awareness of emerging technologies.
13.0	Develop awareness of computer languages and software applications.
14.0	Demonstrate comprehension and communication skills. 
15.0	Describe management functions and organizational structures as they relate to today’s workplace and employer/employee roles. 
16.0	Practice quality performance in the learning environment and the workplace.
17.0	Exhibit customer service skills. 
18.0	Apply mathematical operations and processes as well as financial planning strategies to commonly occurring personal and business situations.
19.0	Assess personal strengths and weaknesses as they relate to job objectives, career exploration, personal development, and life goals. 
20.0	Demonstrate skills for accounting work-based learning experiences.
21.0	Apply accounting principles and concepts to the performance of accounting activities.
22.0	Apply accounting principles and concepts using appropriate technology. 
23.0	Analyze and explain organizational forms as they relate to today’s workplace. 
24.0	Demonstrate skills for accounting work-based learning experiences.
25.0	Apply accounting principles and concepts to the performance of accounting activities.
26.0	Describe the importance of professional ethics and legal responsibilities.
27.0	Demonstrate leadership and teamwork skills needed to accomplish team goals and objectives.
28.0	Solve problems using critical thinking skills, creativity and innovation. 
29.0	Use information technology tools. 
30.0	Describe the importance of professional ethics and legal responsibilities. 
31.0	Incorporate appropriate leadership and supervision techniques, customer service strategies, and standards of personal ethics to accomplish job objectives and enhance workplace performance.
32.0	Apply mathematical operations and processes as well as financial planning strategies to commonly occurring situations in the workplace to accomplish job objectives and enhance workplace performance.
33.0	Participate in work-based learning experiences. 
34.0	Apply accounting principles and concepts to the performance of accounting activities.
35.0	Apply accounting principles and concepts using appropriate technology. 
36.0	Explain the importance of employability skills and entrepreneurship skills. 
37.0	Demonstrate personal money-management concepts, procedures, and strategies. 
38.0	Apply the decision-making process to personal and family financial choices.  
39.0	Analyze the use of consumer credit. 

2019 – 2020
Florida Department of Education
Student Performance Standards

Program Title: Accounting Operations 
Career Certificate Program Number: B070110

Course Number:  OTA0040 
Occupational Completion Point:  A 
Information Technology Assistant – 150 Hours – SOC Code 15-1151	
Information Technology Assistant (OTA0040) is part of several programs across the various CTE career clusters.  To ensure consistency, the standards and benchmarks for this course (01.0 – 14.0) have been placed in a separate document.   To access this document, visit: Information Technology Assistant (OTA0040) - (RTF)  	

Course Number:  ACO0040 
Occupational Completion Point:  B 
Accounting Clerk – 300 Hours – SOC Code 43-3031	
15.0	Describe management functions and organizational structures as they relate to today’s workplace and employer/employee roles – the student will be able to:	
15.01	Describe how accounting departments work within and across organizations.	
15.02	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).	
16.0	Practice quality performance in the learning environment and the workplace – the student will be able to:	
16.01	Apply appropriate organizational skills to manage time and resources. 	
16.02	Perform tasks accurately, completely, and with attention to detail on a consistent basis. 	
16.03	Think critically and make informed decisions. 	
16.04	Project a professional image through appropriate business attire, ethical behavior, personal responsibility, flexibility, and respect for confidentiality.	
16.05	Follow accepted rules, regulations, policies and workplace safety.	
17.0	Exhibit customer service skills – the student will be able to:	
17.01	Listen and identify customer’s needs and concerns.	
17.02	Formulate an action plan to resolve customer needs and concerns and respond to customer in a timely manner.	
17.03	Model appropriate ways to problem solve with customers in various situations.	
17.04	Model proper business etiquette (including introductions, phone etiquette, dining, networking, marketing, online services and community service).	
17.05	Develop a personal and work ethic (including punctuality, use of company’s technology, and loyalty to company, distinction between personal and business tasks). 	
17.06	Develop and articulate a personal and business code of ethical behavior.	
18.0	Apply mathematical operations and processes as well as financial planning strategies to commonly occurring personal and business situations – the student will be able to:	
18.01	Develop an awareness of effective credit management.	
18.02	Prepare and analyze a personal budget.	
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	Analyze job and career requirements and relate career interests to opportunities in accounting occupations in the global economy. 	
20.0	Participate in work – based learning experiences – the student will be able to:	
20.01	Apply accounting principles in an accounting environment.	
20.02	Explore the use of technology in an accounting environment.	
20.03	Complete a work-based simulation. 	
21.0	Apply accounting principles and concepts to the performance of accounting activities – the student will be able to:	
21.01	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).	
21.02	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).	
21.03	Use source documents to prepare and analyze transactions (including invoices, cash receipts, sales slips, credit memos, vendor statements, purchase orders, and packing slips). 	
21.04	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).	
21.05	Analyze transactions for accuracy and prepare appropriate correcting entries.	
21.06	Understand the purpose of financial accounting and the users of financial information.	
22.0	Apply accounting principles and concepts using appropriate technology – the student will be able to:	
22.01	Identify and use communication technology in an accounting environment, such as word processing and email. 	
22.02	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).	

Course Number:  ACO0041 
Occupational Completion Point:  C 
Accounting Associate – 300 Hours – SOC Code 43-3031	
23.0	Analyze and explain organizational forms as they relate to today’s workplace – the student will be able to:	
23.01	Compare and contrast the various forms of business ownership (e.g., sole proprietorships, partnerships, corporations) and other organizational structures (e.g., nonprofit organizations, government agencies).	
23.02	List the advantages and disadvantages of each form of business ownership, including tax implications.	
24.0	Demonstrate skills for accounting work-based learning experiences – the student will be able to:	
24.01	Apply accounting principles in an accounting environment.	
24.02	Use technology in an accounting environment.	
24.03	Complete a work-based simulation.	
25.0	Apply accounting principles and concepts to the performance of accounting activities – the student will be able to:	
25.01	Identify and describe generally accepted accounting principles (GAAP), explain how the application of GAAP impacts the recording of financial transactions, and the preparation of financial statements.  Discuss the move to International Financial Reporting Standards (IFRS).	
25.02	Identify tax forms (e.g., personal, payroll, sales) necessary for compliance with local, state and federal agencies.	
25.03	Develop a working knowledge of individual income tax procedures and requirements to comply with tax laws and regulations.	
25.04	Describe an internal control system.	
25.05	Apply accounting concepts to corporations and other business entities. 	
25.06	Compare and contrast the cost of merchandise inventory using various inventory valuation methods (including LIFO, FIFO, and weighted average).	
25.07	Determine the aging of accounts receivable and a computation of allowance for doubtful accounts using the various methods.	
25.08	Determine the aging of accounts payable. 	
25.09	Compute depreciation using Financial Accounting Standards Board (FASB) regulations and record the associated journal entries.	
26.0	Describe the importance of professional ethics and legal responsibilities – the student will be able to: 	
26.01	Evaluate and justify decisions based on ethical reasoning.	
26.02	Evaluate alternative responses to workplace situations based on personal, professional, ethical, legal responsibilities, and employer policies.	
26.03	Identify and explain personal and long-term consequences of unethical or illegal behaviors in the workplace.	
26.04	Interpret and explain written organizational policies and procedures, including discrimination, whistleblowing, and sexual harassment.	
27.0	Demonstrate leadership and teamwork skills needed to accomplish team goals and objectives – the student will be able to:	
27.01	Employ leadership skills to accomplish organizational goals and objectives.	
27.02	Establish and maintain effective working relationships with others in order to accomplish objectives and tasks.	
27.03	Conduct and participate in meetings to accomplish work tasks.	
27.04	Employ mentoring skills to inspire and teach others.	

Course Number:  ACO0042 
Occupational Completion Point:  D 
Accounting Assistant – 150 Hours – SOC Code 43-3031	
28.0	Solve problems using critical thinking skills, creativity and innovation – the student will be able to:	
28.01	Employ critical thinking skills independently and in teams to solve problems and make decisions.	
28.02	Employ critical thinking and interpersonal skills to resolve conflicts.	
28.03	Identify and document workplace performance goals and monitor progress toward those goals.	
28.04	Conduct technical research to gather information necessary for decision-making.	
28.05	Gather information, extract key elements, analyze the impact of the data, and develop an appropriate solution.	
29.0	Use information technology tools – the student will be able to:	
29.01	Employ technological tools to expedite workflow including word processing, databases, reports, spreadsheets, multimedia presentations, electronic calendar, contacts, e-mail, and internet applications.	
29.02	Employ computer operations applications to access, create, manage, integrate, and store information.	
29.03	Employ collaborative/groupware application to facilitate group work.	
30.0	Describe the importance of professional ethics and legal responsibilities – the student will be able to:	
30.01	Evaluate and justify decisions based on ethical reasoning.	
30.02	Evaluate alternative responses to workplace situations based on personal, professional, ethical, legal responsibilities, and employer policies.	
30.03	Identify and explain personal and long-term consequences of unethical or illegal behaviors in the workplace.	
30.04	Interpret and explain written organizational policies and procedures.	
31.0	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:	
31.01	Develop and implement a plan for maintaining quality service and production in an accounting environment. 	
32.0	Apply mathematical operations and processes as well as financial planning strategies to commonly occurring situations in the workplace to accomplish job objectives and enhance workplace performance – the student will be able to:	
32.01	Apply appropriate mathematical processes to accounting applications. 	
33.0	Participate in work-based learning experiences – the student will be able to:	
33.01	Participate in work-based learning experiences in an accounting environment. 	
33.02	Discuss the application of accounting principles in an accounting environment. 	
33.03	Compare and contrast the software applications used in an accounting environment. 	
33.04	Discuss the management/supervisory skills needed in an accounting environment.	
34.0	Apply accounting principles and concepts to the performance of accounting activities – the student will be able to:	
34.01	Analyze financial statement items to make informed business decisions.	
34.02	Develop an awareness of managerial and cost accounting methods (including the job costing process, break - even analysis, budgeting, and internal reporting).	
35.0	Apply accounting principles and concepts using appropriate technology – the student will be able to:	
35.01	Select and use appropriate spreadsheet and accounting software to maintain accounting records.  	
35.02	Compare and contrast accounting application software.  	
36.0	Explain the importance of employability skill and entrepreneurship skills – the student will be able to:	
36.01	Identify and demonstrate positive work behaviors needed to be employable (e.g. teamwork, time management, and listening and observation skills).	
36.02	Examine licensing, certification, and industry credentialing requirements.	
36.03	Maintain a career portfolio to document knowledge, skills, and experience.	
36.04	Evaluate and compare employment opportunities that match career goals.	
36.05	Research the benefits of ongoing professional development.	
36.06	Examine and describe entrepreneurship opportunities as a career planning option.	
37.0	Demonstrate personal money-management concepts, procedures, and strategies – the student will be able to:	
37.01	Identify and describe the services and legal responsibilities of financial institutions.	
37.02	Describe the effect of money management on personal and career goals.	
37.03	Develop a personal budget and financial goals.	
37.04	Complete financial instruments for making deposits and withdrawals.	
37.05	Maintain financial records.	
37.06	Read and reconcile financial statements.	
37.07	Research, compare and contrast investment opportunities.	
38.0	Apply the decision-making process to personal and family financial choices – the student will be able to:	
38.01	Discuss the importance of taking responsibility for personal financial decisions.	
38.02	Apply the decision-making process to making consumer choices.	
38.03	Explain how limited personal financial resources affect the choices people make.	
38.04	Describe how shared decision-making regarding expenditures works in a family setting.	
38.05	Explain the interrelationship of time, energy, and money to achieving personal and family goals.	
38.06	Identify why there are dual income families and the advantages and disadvantages they provide to the family.	
38.07	Describe various ways in which families manage their money.	
39.0	Analyze the use of consumer credit – the student will be able to:	
39.01	Explain why consumer credit is important to business and consumers in today’s economy.	
39.02	Compare sources of consumer credit.	
39.03	Analyze the benefits and cost of consumer credit.	
39.04	Explain factors that affect credit worthiness and determine one’s credit score.	
39.05	Identify ways to avoid or correct credit problems.	
39.06	Locate and understand sources of assistance if one experiences credit problems.	

Additional Information

Laboratory Activities

Laboratory investigations that include scientific inquiry, research, measurement, problem solving, emerging technologies, tools and equipment, as well as, experimental, quality, and safety procedures are an integral part of this career and technical program/course. Laboratory investigations benefit all students by developing an understanding of the complexity and ambiguity of empirical work, as well as the skills required to manage, operate, calibrate and troubleshoot equipment/tools used to make observations. Students understand measurement error; and have the skills to aggregate, interpret, and present the resulting data. Equipment and supplies should be provided to enhance hands-on experiences for students.

Special Notes

MyCareerShines is an interactive resource to assist students in identifying their ideal career and to enhance preparation for employment. Teachers are encouraged to integrate this resource into the program curriculum to meet the employability goals for each student.  Access MyCareerShines by visiting: www.mycareershines.org.

Career and Technical Student Organization (CTSO)

Phi Beta Lambda (PBL) and Business Professionals of America (BPA) are the intercurricular career and technical student organizations 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.  

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 

In a Career Certificate Program 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 10, Language 10, and Reading 10.  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 on the Basic Skills and Licensure Exemption List which may be accessed from the CTE Program Resources page.

Accommodations

Federal and state legislation requires the provision of accommodations for students with disabilities 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.

Note: postsecondary curriculum and regulated secondary programs cannot be modified.

Additional Resources

For additional information regarding articulation agreements, Bright Futures Scholarships, Fine Arts/Practical Arts Credit and Equivalent Mathematics and Equally Rigorous Science Courses please refer to:
http://www.fldoe.org/academics/career-adult-edu/career-tech-edu/program-resources.stml.