ERIC Number: ED150421
Record Type: RIE
Publication Date: 1977
Reference Count: 0
Bookkeeping and Accounting 1 & 2 Syllabus. 1977 Revision.
New York State Education Dept., Albany. Bureau of Occupational Education Curriculum Development.
The two syllabuses comprising this guide are designed to provide relevant instruction in competencies required by entry-level workers in bookkeeping and accounting. The introductory section covers such features as the objectives of bookkeeping and accounting courses; career opportunities; general objectives; and the design of the syllabuses in relation to modularization, an awareness of bookkeeping/accounting systems, systems and flowcharting, automatic data processing, terminology, flexibility, time allocation and variation in emphasis, cooperative work experience, and order of presentation. Following the introduction, the syllabuses for Bookkeeping and Accounting 1 and 2 are presented. The syllabus for level 1 includes four modules covering the following topics: bookkeeping/accounting cycle for a service business and for a merchandising business (modules 1 and 2), multi-bookkeeper system--payroll clerk, office cashier, accounts receivable clerk, accounts payable clerk--(module 3), and simulation of a bookkeeping/accounting system for a merchandising business (module 4). The seven modules in the level 2 syllabus cover review of basic bookkeeping/accounting principles and procedures; notes and special merchandising procedures; completing the bookkeeping cycle; data processing and payroll application; business ownership and management; internal control; and simulation, review, and career information. Each of the modules includes introductory information, student performance objectives, and specific content areas with corresponding teaching suggestions, presented in a two-column format. The appendixes include an overview of computer data processing and a description of steps in the computerized accounts payable application flowchart. (SH)
Publication Type: Guides - General
Education Level: N/A
Authoring Institution: New York State Education Dept., Albany. Bureau of Occupational Education Curriculum Development.