Explains the principles and mechanics of double-entry bookkeeping as a part of the accounting cycle to produce a functioning set of accounting records. Suggests that libraries need to have accurate and timely information about their spending to gain financial control and protect against fraud and abuse. (LRW)

Describes the "time" approach, a non-traditional method for teaching Bookkeeping I, which redirects the general climate of the first week of class by not introducing crucial balance sheet and journal concepts, but makes use of sections 441 and 446 of the Internal Revenue Code, thereby permitting students to learn the important role "time"…

This teaching guide consists of guidelines for conducting two secondary-level introductory accounting courses. Intended for vocational business education students, the courses are designed to introduce financial principles and practices important to personal and business life, to promote development of clerical and bookkeeping skills sufficient…

This guide contains the essential parts of a total curriculum for a one-year secondary-level course in computerized accounting. Addressed in the individual sections of the guide are the following topics: the complete accounting cycle, computer operations for accounting, computerized accounting and general ledgers, computerized accounts payable,…

The test packet is part of an eight volume unit for grades 10, 11, and 12, designed for individualized progression in preparing students for entry into the occupation of accounting clerk. The test packet contains both pretests and post-tests for lessons 1 through 12. The unit is concerned with the basic accounting theory found in the accounting…

The instructor packet is part of an eight volume unit for grades 10, 11, and 12, designed for individualized progression in preparing students for entry into the occupation of accounting clerk. The instructor packet lists performance objectives, vocabulary, learning tasks, and supplemental activities for lessons 1 through 11. It also includes…

The learner packet is part of an eight volume unit for grades 10, 11, and 12, designed for individualized progression in preparing students for entry into the occupation of accounting clerk. Intended to be used on an individual basis at the student's own speed, the learner packet contains vocabulary, suggested lesson time, self-check keys, and…

The exercise and worksheet packet is part of an eight volume unit for grades 10, 11, and 12, designed for individualized progression in preparing students for entry into the occupation of accounting clerk. The exercise and worksheet packet contains a copy of every worksheet in the learner packet for lessons 1 through 11 so that the instructor can…

The boundaries between accounting and technology is becoming fuzzier as accounting companies are becoming consulting companies. Digital economies are changing business models and companies that do not adept can become obsolete very fast. Even professional organizations are recommending using technology to modernize, automate and expedite…

This advanced accounting handbook is intended for a 2-semester course for 11th-grade students preparing to be accounting clerks. The guide begins with a course description, a list of competencies to be developed, and terminal and enabling objectives. Two outlines based on recommended texts cover the following topics: review of the accounting…

This manual is intended to help teachers meet the objectives of the 1985 Alberta, Canada, Accounting 10-20-30 curriculum. The manual is organized in nine sections. The first section introduces the curriculum and lists the course objectives, and the following section provides a flowchart of the accounting modules. Information on planning the…

Focusing on courses in accounting, this guide is one of a set of four articulation guides designed for articulating between secondary and postsecondary business education courses. (The other three guides focus on courses in typewriting, shorthand, and office procedures.) Each guide presents a general course description, outlines of the major units…

Because of course difficulty and dryness, students of elementary accounting often have poor grades and manifest low interest and a 40-50% dropout rate. In answer to these problems, an experimental multimedia approach to teaching the accounting cycle was tested with 58 students against a control group of 62. Both groups consisted of male and female…

This curriculum guide is one of nine such guides developed for an Alberta high school business education program. Its content covers the main subject area or strand of accounting. Subject to the constraints outlined in the guide, the modules are to be formatted into three- or four-credit courses within each strand. Introductory materials include a…

In this activity, the marriage between two fields of theory--namely, communication and education--produces a more organized and integrated lesson on family narratives by using Kolb's experiential learning cycle to guide the unit's construction. Kolb's model depicts what communication content is appropriate for each of the four stages. While the…