Common Planner
K–12 Standards

Accounting

Other Alabama CTE sets

Use technologies needed to perform job functions in the field of accounting.1.ACC

  • 1a

    Examples: accounting software, computer numeric keypad, spreadsheets, income tax software1.a.ACC

Determine career and entrepreneurial opportunities, responsibilities, and education and credentialing requirements related to accounting professions.2.ACC

  • 2

    Determine career and entrepreneurial opportunities, responsibilities, and education and credentialing requirements related to accounting professions.2.ACC

Differentiate among sole proprietorship, partnership, and corporation accounting operations as they relate to service and merchandising businesses.3.ACC

  • 3

    Differentiate among sole proprietorship, partnership, and corporation accounting operations as they relate to service and merchandising businesses.3.ACC

Apply steps of the accounting cycle for service and merchandising businesses using manual and electronic methods.4.ACC

  • 4

    Apply steps of the accounting cycle for service and merchandising businesses using manual and electronic methods.4.ACC

Analyze the accounting equation for the purpose of relating it to the accounting cycle.5.ACC

  • 5a

    Examples: journalizing and posting transactions, reporting financial statements5.a.ACC

Interpret data from a variety of financial statements, including verifying data for business reports and creating graphs and charts for accurate reporting.6.ACC

  • 6

    Interpret data from a variety of financial statements, including verifying data for business reports and creating graphs and charts for accurate reporting.6.ACC

Explain accounting functions of fixed assets and depreciation.7.ACC

  • 7

    Explain accounting functions of fixed assets and depreciation.7.ACC

Utilize research results to analyze current accounting practices as they relate to service, manufacturing, and merchandising businesses.8.ACC

  • 8

    Utilize research results to analyze current accounting practices as they relate to service, manufacturing, and merchandising businesses.8.ACC

Distinguish between ethical and unethical business decisions in the accounting profession.9.ACC

  • 9

    Distinguish between ethical and unethical business decisions in the accounting profession.9.ACC

Apply banking and cash control functions to checks, deposits, reconciliation, petty cash, online and electronic banking, and related journal entries.10.ACC

  • 10

    Apply banking and cash control functions to checks, deposits, reconciliation, petty cash, online and electronic banking, and related journal entries.10.ACC

Apply payroll functions to employee and employer records.11.ACC

  • 11a

    Examples: calculating gross pay and deductions, journalizing and posting tax and payroll entries11.a.ACC

Demonstrate correct procedures for completing federal, state, and local income tax forms.12.ACC

  • 12

    Demonstrate correct procedures for completing federal, state, and local income tax forms.12.ACC

Interpret generally accepted accounting principles (GAAP).13.ACC

  • 13a

    Examples: adequate disclosure, business entity13.a.ACC

Demonstrate skills in communication, leadership, and teamwork.14.ACC

  • 14a

    Applying problem-solving and critical-thinking skills to resolve workplace conflict14.a.ACC

Frequently asked questions

What grade levels do these standards cover?
Grade 9, Grade 10, Grade 11, and Grade 12
Where can I read the official document?
Alabama Course of Study

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Sibling grade bands, other subjects in this jurisdiction, and the same subject across other states.

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