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BUSINESS

Business Education Department: Statement of Purpose
The Business Education Department realizes that technological developments and the rapid pace of changes in
our society have significant implications for business education. These implications include the importance of
career education. We offer organized experiences that enable students to acquire the skills needed for
employment. These experiences will give students the opportunity to obtain knowledge in areas related to these
skills, and provide an opportunity for the student to acquire the attitudes and work habits needed for success in
employment. These experiences cannot be restricted to goals of job entry skills. They are the basis for growth
in skills and knowledge of employment or additional career education.

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These courses satisfy the state graduation requirement for: 21 Century Life and Careers/Career Technology Education.

Course #
Course Name
9-10 5
604 Intro to Business Grade Credits

This course will encompass the basic components of modern business concept. It is designed to serve as a
background for other business courses you may take in high school or college, prepare you for future
employment or business ownership, and make you a better-informed citizen of our expanding international
economy. If you have identified a career in the business world, or if you are still undecided, this course is for you.
Mastery of business concepts will provide the level of knowledge necessary to understand the components of a
small privately-owned business to those of a major industrial business.

Course #
Course Name
10-12 5
626 Accounting 1 Grade Credits

This course teaches basic skills and develops values and attitudes useful in gaining entry into the fields of
accounting, business administration, marketing, management or finance. It will assist students to develop an
overall picture of the total process of business systems, and prepare them for further study and career
advancement in the business world and personal everyday activities. This course will introduce the
fundamentals of the double entry system of accounting. Service and merchandising transactions will be recorded
and summarized through the general, accounts receivable and accounts payable ledgers. Emphasis will also
be placed on the study of payrolls and the various tax deductions authorized by the state and federal
governments. Basic accounting systems and procedures will be introduced through the preparation of the
worksheet and financial reports. The addition of computerized accounting in this course will enable students to
experience real life situations using current computer applications to enhance their knowledge.

Course #
Course Name
627 Accounting 2 Grade Credits
11-12 5

Prerequisite: Successful completion of Accounting 1.
This advanced course will prepare college-bound students who intend to major in accounting, business
administration marketing, management or finance. It is also designed for students who want to become
accounting clerks or accounts assistants upon graduation from high school. This course will broaden and
improve the student’s knowledge by studying accounting procedures as applied to corporation forms of business.
Practical experience is gained through the use of integrated accounting software. Spreadsheets are primary
formats for all accounting practices and by the end of this course; students will be proficient in their preparation
of financial reports through the use of Excel.

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