Accounting I

CTE TEKS - Implemented 2017-2018, adopted in 2015

Accounting I course scope and sequence within the Finance Career Cluster® summarizes the content to be taught, and one possible order for teaching the units of instruction. A brief description of each unit and the corresponding TEKS are included. This scope and sequence may be adapted or adopted by the local education agency.

Based on the House Bill 5 Foundation High School Program, the Actuary program of study within the Finance Career Cluster® provides helpful information, including the core courses and career-related electives in high school that will help prepare students for their career goals. This document is designed for students, but can also be used by administrators, counselors, teachers, business and industry representatives, and parents.

Based on the House Bill 5 Foundation High School Program, the Financial Controller program of study within the Finance Career Cluster® provides helpful information, including the core courses and career-related electives in high school that will help prepare students for their career goals. This document is designed for students, but can also be used by administrators, counselors, teachers, business and industry representatives, and parents.

Based on the House Bill 5 Foundation High School Program, the Financial Examiner program of study within the Finance Career Cluster® provides helpful information, including the core courses and career-related electives in high school that will help prepare students for their career goals. This document is designed for students, but can also be used by administrators, counselors, teachers, business and industry representatives, and parents.

Based on the House Bill 5 Foundation High School Program, the Financial Manager program of study within the Finance Career Cluster® provides helpful information, including the core courses and career-related electives in high school that will help prepare students for their career goals. This document is designed for students, but can also be used by administrators, counselors, teachers, business and industry representatives, and parents.

Accounting firms require extensive number crunching with accuracy and speed into today’s spreadsheets and/or accounting software programs. As with typing, 10-key entry requires repetitive practice, over and over, to become proficient. This lesson will build speed and accuracy using the numeric keypad by touch.

This lesson covers opening and maintaining checking accounts, reconciling bank statements and preparing journal entries resulting from banking transactions.

In this lesson, students will research information on corporations to determine the benefits of incorporating. Students will also determine the differences between merchandising and manufacturing businesses.

This lesson will demonstrate how to calculate the cost of inventory using different accounting methods. The lesson also introduces the concept of Plant Assets and Depreciation.

This lesson will demonstrate how to calculate accrued revenues and expenses, as well as analyzing and journalizing transactions related to the accrual accounting system.

This lesson demonstrates, how to legally form various types of business, how to analyze and journalize transactions that liquidate the assets of these types of businesses.

This lesson demonstrates the accounting procedures necessary for the end of a fiscal period for a corporation.

In this lesson, students will spend a day with an accountant and see firsthand the knowledge and skills required to be successful in this field.

One or more lesson plans are currently not available. Review the scope and sequence document, TEKS, and available lesson plans, to determine which additional lesson plans to locally develop.

You can download the optional blank lesson plan template provided here, to locally develop a new lesson plan, consistent with the others provided in the Texas CTE Resource Center.

If after developing a new lesson plan, you would like the TEA to consider adding it to the resource library for colleague teachers to also use in the future, attach the lesson plan and any supplemental instructional materials through the form here, for consideration. If published, we will attribute the materials to you.

Accounting firms require extensive number crunching with accuracy and speed into today’s spreadsheets and/or accounting software programs. As with typing, 10-key entry requires repetitive practice, over and over, to become proficient. This lesson will build speed and accuracy using the numeric keypad by touch.

In this lesson students will learn the double-entry accounting system and its importance in accounting and financial reporting.

This lesson covers opening and maintaining checking accounts, reconciling bank statements and preparing journal entries resulting from banking transactions.

In this lesson, students will research information on corporations to determine the benefits of incorporating. Students will also determine the differences between merchandising and manufacturing businesses.

This lesson will demonstrate how to calculate the cost of inventory using different accounting methods. The lesson also introduces the concept of Plant Assets and Depreciation.

This lesson will demonstrate how to calculate accrued revenues and expenses, as well as analyzing and journalizing transactions related to the accrual accounting system.

This lesson demonstrates, how to legally form various types of business, how to analyze and journalize transactions that liquidate the assets of these types of businesses.

This lesson demonstrates the accounting procedures necessary for the end of a fiscal period for a corporation.

In this lesson, students will experience and apply making ethical decisions in the accounting profession.

One or more lesson plans are currently not available. Review the scope and sequence document, TEKS, and available lesson plans, to determine which additional lesson plans to locally develop.

You can download the optional blank lesson plan template provided here, to locally develop a new lesson plan, consistent with the others provided in the Texas CTE Resource Center.

If after developing a new lesson plan, you would like the TEA to consider adding it to the resource library for colleague teachers to also use in the future, attach the lesson plan and any supplemental instructional materials through the form here, for consideration. If published, we will attribute the materials to you.

Accounting firms require extensive number crunching with accuracy and speed into today’s spreadsheets and/or accounting software programs. As with typing, 10-key entry requires repetitive practice, over and over, to become proficient. This lesson will build speed and accuracy using the numeric keypad by touch.

In this lesson students will learn the double-entry accounting system and its importance in accounting and financial reporting.

In this lesson, students learn and demonstrates how to complete a worksheet for the end of a fiscal period.

This lesson will demonstrate how to accurately prepare financial statements for a sole proprietorship.

This lesson covers opening and maintaining checking accounts, reconciling bank statements and preparing journal entries resulting from banking transactions.

This lesson will demonstrate the importance of payroll and how to conduct various payroll procedures accurately so that employees are paid the right amount of money, and state and federal tax deposits are made on a timely basis.

In this lesson, students will participate in Fiscal Period activities by setting up accounting journals and recording information from a chosen business.

In this lesson, students will demonstrate how to calculate uncollectible accounts expense as well as analyze and journal entries related to uncollectible accounts.

This lesson will demonstrate how to calculate the cost of inventory using different accounting methods. The lesson also introduces the concept of Plant Assets and Depreciation.

This lesson will demonstrate how to calculate accrued revenues and expenses, as well as analyzing and journalizing transactions related to the accrual accounting system.

This lesson demonstrates, how to legally form various types of business, how to analyze and journalize transactions that liquidate the assets of these types of businesses.

In this lesson, students learn about various types of accounts and transaction journals used for a merchandising business organized as a corporation.

This lesson demonstrates the accounting procedures necessary for the end of a fiscal period for a corporation.

Accounting firms require extensive number crunching with accuracy and speed into today’s spreadsheets and/or accounting software programs. As with typing, 10-key entry requires repetitive practice, over and over, to become proficient. This lesson will build speed and accuracy using the numeric keypad by touch.

This lesson covers opening and maintaining checking accounts, reconciling bank statements and preparing journal entries resulting from banking transactions.

In this lesson, students will research information on corporations to determine the benefits of incorporating. Students will also determine the differences between merchandising and manufacturing businesses.

This lesson will demonstrate how to calculate the cost of inventory using different accounting methods. The lesson also introduces the concept of Plant Assets and Depreciation.

This lesson will demonstrate how to calculate accrued revenues and expenses, as well as analyzing and journalizing transactions related to the accrual accounting system.

This lesson demonstrates, how to legally form various types of business, how to analyze and journalize transactions that liquidate the assets of these types of businesses.

This lesson demonstrates the accounting procedures necessary for the end of a fiscal period for a corporation.

One or more lesson plans are currently not available. Review the scope and sequence document, TEKS, and available lesson plans, to determine which additional lesson plans to locally develop.

You can download the optional blank lesson plan template provided here, to locally develop a new lesson plan, consistent with the others provided in the Texas CTE Resource Center.

If after developing a new lesson plan, you would like the TEA to consider adding it to the resource library for colleague teachers to also use in the future, attach the lesson plan and any supplemental instructional materials through the form here, for consideration. If published, we will attribute the materials to you.

This lesson will demonstrate how to calculate interest and discounts on interest-bearing notes, non-interest bearing notes, and discounted notes, as well as journalizing notes transactions.

This lesson demonstrates the accounting procedures necessary for the end of a fiscal period for a corporation.

In this lesson, students will participate in Fiscal Period activities by setting up accounting journals and recording information from a chosen business.

One or more lesson plans are currently not available. Review the scope and sequence document, TEKS, and available lesson plans, to determine which additional lesson plans to locally develop.

You can download the optional blank lesson plan template provided here, to locally develop a new lesson plan, consistent with the others provided in the Texas CTE Resource Center.

If after developing a new lesson plan, you would like the TEA to consider adding it to the resource library for colleague teachers to also use in the future, attach the lesson plan and any supplemental instructional materials through the form here, for consideration. If published, we will attribute the materials to you.

Accounting firms require extensive number crunching with accuracy and speed into today’s spreadsheets and/or accounting software programs. As with typing, 10-key entry requires repetitive practice, over and over, to become proficient. This lesson will build speed and accuracy using the numeric keypad by touch.

This lesson covers opening and maintaining checking accounts, reconciling bank statements and preparing journal entries resulting from banking transactions.

This lesson introduces sales and cash receipt transactions. It covers the terminology related to sales and cash receipts, and analyzing and journaling transactions using manual and computerized methods.

In this lesson, students will demonstrate how to calculate uncollectible accounts expense as well as analyze and journal entries related to uncollectible accounts.

This lesson will demonstrate how to calculate the cost of inventory using different accounting methods. The lesson also introduces the concept of Plant Assets and Depreciation.

This lesson will demonstrate how to calculate interest and discounts on interest-bearing notes, non-interest bearing notes, and discounted notes, as well as journalizing notes transactions.

This lesson will demonstrate how to calculate accrued revenues and expenses, as well as analyzing and journalizing transactions related to the accrual accounting system.

This lesson demonstrates, how to legally form various types of business, how to analyze and journalize transactions that liquidate the assets of these types of businesses.

This lesson demonstrates the accounting procedures necessary for the end of a fiscal period for a corporation.

One or more lesson plans are currently not available. Review the scope and sequence document, TEKS, and available lesson plans, to determine which additional lesson plans to locally develop.

You can download the optional blank lesson plan template provided here, to locally develop a new lesson plan, consistent with the others provided in the Texas CTE Resource Center.

If after developing a new lesson plan, you would like the TEA to consider adding it to the resource library for colleague teachers to also use in the future, attach the lesson plan and any supplemental instructional materials through the form here, for consideration. If published, we will attribute the materials to you.

Accounting firms require extensive number crunching with accuracy and speed into today’s spreadsheets and/or accounting software programs. As with typing, 10-key entry requires repetitive practice, over and over, to become proficient. This lesson will build speed and accuracy using the numeric keypad by touch.

This lesson covers opening and maintaining checking accounts, reconciling bank statements and preparing journal entries resulting from banking transactions.

This lesson will demonstrate how to calculate the cost of inventory using different accounting methods. The lesson also introduces the concept of Plant Assets and Depreciation.

This lesson will demonstrate how to calculate accrued revenues and expenses, as well as analyzing and journalizing transactions related to the accrual accounting system.

This lesson demonstrates, how to legally form various types of business, how to analyze and journalize transactions that liquidate the assets of these types of businesses.

This lesson demonstrates the accounting procedures necessary for the end of a fiscal period for a corporation.

One or more lesson plans are currently not available. Review the scope and sequence document, TEKS, and available lesson plans, to determine which additional lesson plans to locally develop.

You can download the optional blank lesson plan template provided here, to locally develop a new lesson plan, consistent with the others provided in the Texas CTE Resource Center.

If after developing a new lesson plan, you would like the TEA to consider adding it to the resource library for colleague teachers to also use in the future, attach the lesson plan and any supplemental instructional materials through the form here, for consideration. If published, we will attribute the materials to you.

Accounting firms require extensive number crunching with accuracy and speed into today’s spreadsheets and/or accounting software programs. As with typing, 10-key entry requires repetitive practice, over and over, to become proficient. This lesson will build speed and accuracy using the numeric keypad by touch.

This lesson covers opening and maintaining checking accounts, reconciling bank statements and preparing journal entries resulting from banking transactions.

This lesson will demonstrate the importance of payroll and how to conduct various payroll procedures accurately so that employees are paid the right amount of money, and state and federal tax deposits are made on a timely basis.

This lesson will demonstrate how to calculate the cost of inventory using different accounting methods. The lesson also introduces the concept of Plant Assets and Depreciation.

This lesson will demonstrate how to calculate accrued revenues and expenses, as well as analyzing and journalizing transactions related to the accrual accounting system.

This lesson demonstrates, how to legally form various types of business, how to analyze and journalize transactions that liquidate the assets of these types of businesses.

In this lesson, students learn about various types of accounts and transaction journals used for a merchandising business organized as a corporation.

This lesson demonstrates the accounting procedures necessary for the end of a fiscal period for a corporation.

One or more lesson plans are currently not available. Review the scope and sequence document, TEKS, and available lesson plans, to determine which additional lesson plans to locally develop.

You can download the optional blank lesson plan template provided here, to locally develop a new lesson plan, consistent with the others provided in the Texas CTE Resource Center.

If after developing a new lesson plan, you would like the TEA to consider adding it to the resource library for colleague teachers to also use in the future, attach the lesson plan and any supplemental instructional materials through the form here, for consideration. If published, we will attribute the materials to you.

In this lesson, students will demonstrate how to use the appropriate accounting procedures for establishing capital accounts and dividend distribution for a corporation.

This lesson demonstrates the accounting procedures necessary for the end of a fiscal period for a corporation.

One or more lesson plans are currently not available. Review the scope and sequence document, TEKS, and available lesson plans, to determine which additional lesson plans to locally develop.

You can download the optional blank lesson plan template provided here, to locally develop a new lesson plan, consistent with the others provided in the Texas CTE Resource Center.

If after developing a new lesson plan, you would like the TEA to consider adding it to the resource library for colleague teachers to also use in the future, attach the lesson plan and any supplemental instructional materials through the form here, for consideration. If published, we will attribute the materials to you.

Accounting firms require extensive number crunching with accuracy and speed into today’s spreadsheets and/or accounting software programs. As with typing, 10-key entry requires repetitive practice, over and over, to become proficient. This lesson will build speed and accuracy using the numeric keypad by touch.

This lesson covers opening and maintaining checking accounts, reconciling bank statements and preparing journal entries resulting from banking transactions.

In this lesson, students will research information on corporations to determine the benefits of incorporating. Students will also determine the differences between merchandising and manufacturing businesses.

This lesson will demonstrate how to calculate the cost of inventory using different accounting methods. The lesson also introduces the concept of Plant Assets and Depreciation.

This lesson will demonstrate how to calculate accrued revenues and expenses, as well as analyzing and journalizing transactions related to the accrual accounting system.

This lesson demonstrates, how to legally form various types of business, how to analyze and journalize transactions that liquidate the assets of these types of businesses.

This lesson demonstrates the accounting procedures necessary for the end of a fiscal period for a corporation.

One or more lesson plans are currently not available. Review the scope and sequence document, TEKS, and available lesson plans, to determine which additional lesson plans to locally develop.

You can download the optional blank lesson plan template provided here, to locally develop a new lesson plan, consistent with the others provided in the Texas CTE Resource Center.

If after developing a new lesson plan, you would like the TEA to consider adding it to the resource library for colleague teachers to also use in the future, attach the lesson plan and any supplemental instructional materials through the form here, for consideration. If published, we will attribute the materials to you.

Accounting firms require extensive number crunching with accuracy and speed into today’s spreadsheets and/or accounting software programs. As with typing, 10-key entry requires repetitive practice, over and over, to become proficient. This lesson will build speed and accuracy using the numeric keypad by touch.

This lesson covers opening and maintaining checking accounts, reconciling bank statements and preparing journal entries resulting from banking transactions.

In this lesson, students learn to demonstrate skills in making projections for future business success using current accounting information.

In this lesson, students will research information on corporations to determine the benefits of incorporating. Students will also determine the differences between merchandising and manufacturing businesses.

This lesson will demonstrate how to calculate the cost of inventory using different accounting methods. The lesson also introduces the concept of Plant Assets and Depreciation.

This lesson will demonstrate how to calculate accrued revenues and expenses, as well as analyzing and journalizing transactions related to the accrual accounting system.

This lesson demonstrates, how to legally form various types of business, how to analyze and journalize transactions that liquidate the assets of these types of businesses.

This lesson demonstrates the accounting procedures necessary for the end of a fiscal period for a corporation.

One or more lesson plans are currently not available. Review the scope and sequence document, TEKS, and available lesson plans, to determine which additional lesson plans to locally develop.

You can download the optional blank lesson plan template provided here, to locally develop a new lesson plan, consistent with the others provided in the Texas CTE Resource Center.

If after developing a new lesson plan, you would like the TEA to consider adding it to the resource library for colleague teachers to also use in the future, attach the lesson plan and any supplemental instructional materials through the form here, for consideration. If published, we will attribute the materials to you.