Advanced Accounting builds on the foundational knowledge students acquired in Accounting. Standards are designed for students to apply their skills and knowledge in various business situations by performing accounting activities following generally-accepted accounting principles (GAAP). Uncollectible accounts, plant assets, inventory, notes payable and receivable, prepaid and accrued expenses, and unearned and accrued revenues are analyzed, and related adjustments are calculated, and application of managerial accounting techniques are encouraged. Various forms of technology
will be used to expose students to the resources and application of accounting principles. Employability skills are incorporated throughout the course standards to meet the needs of business and industry.
Foundational standards, shown in the table below, are an important part of every course. Through these standards, students learn and apply safety concepts, explore career opportunities and requirements, practice the skills needed to succeed in the workplace, develop leadership qualities and take advantage of the opportunities afforded by Career and Technical Student Organizations (CTSOs), and learn and practice essential digital literacy skills. The foundational standards are to be incorporated throughout the course
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