Units Covered: for classes taught this school year
Accounting One—accounting for a proprietorship: cash control, financial statements, journal
entries; and accounting for a merchandising business organized as a
corporation: journal entries, subsidiary
ledgers, payroll, dividends
Accounting Two—accounting for a merchandising business
organized as a corporation: journal
entries, uncollectible accounts, plant assets, depreciation, inventory, notes
receivable, notes payable, financial statements; dissolving business
organizations; and departmentalized accounting
Business Law—laws, ethics, constitutional rights, court
systems, crimes, personal injury laws; contracts: offers, acceptance, genuine agreement, mutual consideration,
capacity, legality, written, oral, contractual duties, enforcement, discharge;
sales; property; laws of jobs; forms of business organizations; money
Word Processing One and Two—learning the alphanumeric
keyboard, figure and symbol keys, memo formats, letters, tables, reports; and
practice to become proficient. Goal of
Word Processing One: 40 wpm, and goal
of Word Processing Two: 65 wpm
MFA—gross income, checking and savings accounts, charge
accounts, credit cards, loans, housing costs, insurance, investments,
personnel, production, marketing, warehousing, distributing, accounting,
financial management
WP 7—learning the alphanumeric keyboard, figure and symbol keys, letters, reports, and practice to become proficient. Goal of Word Processing 7: 30 wpm
Elementary Rotation—6th, 5th, 4th, and 3rd grades. Learn to use the appropriate fingering for the alphabetic keyboard, and to become proficient in keyboarding the CORRECT way.