Chetek-Weyerhaeuser High School
Accounting Units and Learning Targets
Accounting IA
Unit 1 The Accounting Equation
Learning Targets (3 days)
1. I can analyze how transactions affect accounts in an accounting equation.
Learning I can analyze how transactions affect accounts in an accounting equation.
Target
Proficiency Descriptor
Definition
4
Proficient
I can analyze how transactions affect accounts in an
accounting equation.
3
Developing
I can solve problems using the accounting equation.
2
Basic
I can classify parts of the accounting equation.
1
Minimal
I can define terms for the accounting equation.
0
No Evidence
No evidence shown.
Unit 2 Analyzing Transactions into Debit and Credit Parts
Learning Targets
1. I can use T accounts to analyze transactions showing which accounts are debited or
credited for each transaction. (4-5 days)
Learning
Target
Proficiency
4
3
2
1
0
I can use T accounts to analyze transactions showing which accounts are
debited or credited.
Descriptor
Definition
Proficient
I can use T accounts to analyze transactions showing
which accounts are debited or credited.
Developing
I can apply transactions to one side of the T account.
Basic
I can identify the debit and credit sites of a T account.
Minimal
I can define terms related to analyzing transactions.
No Evidence
No evidence shown.
Unit 3 Recording Transactions in a General Journal
Learning Targets
1. I can demonstrate and analyze transactions into a general journal (3 days)
Learning I can demonstrate and analyze recording in a general journal transaction.
Target
Proficiency Descriptor
Definition
4
Proficient
I can demonstrate and analyze recording in a general
Mrs. Goldsmith
3/23/2017
1
3
Developing
2
Basic
1
Minimal
0
No Evidence
journal transactions.
I can demonstrate recording in a general journal
transactions to set up a business.
I can identify concepts related to journaling
transactions.
I can define terms related to general journal
transactions.
No evidence shown.
Unit 4 Posting from a General Journal to a General Ledger
Learning Targets
1. I can prepare a chart of accounts to post transactions from a General Journal to a
General Ledger and analyze the transactions to prove cash and correct entries.
Learning
Target
I can prepare a chart of accounts to post transactions from a General
Journal to a General Ledger and analyze the transactions to prove cash and
correct entries.
Proficiency Descriptor
Definition
4
Proficient
I can prepare a chart of accounts to post transactions
from a General Journal to a General Ledger and
analyze the transactions to prove cash and correct
entries.
3
Developing
I can organize data within the 5 general ledger
divisions.
2
Basic
I can prepare a chart of accounts
1
Minimal
I can define terms related to preparing a chart of
accounts.
0
No Evidence
No evidence shown.
Unit 5 Cash Control Systems
Learning Targets
1. I can analyze transactions to accurately reconcile bank statements, journalize
dishonored checks and electronic banking transactions, petty cash funds, and papers
used in a checking account.
Learning
Target
I can analyze transactions to accurately reconcile bank statements,
journalize dishonored checks and electronic banking transactions, petty
cash funds, and papers used in a checking account.
Proficiency Descriptor
Definition
4
Proficient
I can analyze transactions to accurately reconcile bank
statements, journalize dishonored checks and electronic
banking transactions, petty cash funds, and papers used
in a checking account.
3
Developing
I can analyze some transactions to reconcile bank
Mrs. Goldsmith
3/23/2017
2
2
Basic
1
Minimal
0
No Evidence
statements, journalize dishonored checks and electronic
banking transactions, petty cash funds, and papers used
in a checking account.
I can identify steps in reconciling bank statements,
journalizing dishonored checks and electronic banking
transactions, petty cash funds, and papers used in a
checking account.
I can identify terms related to reconciling bank
statements, dishonored checks, petty cash funds,
electronic banking transactions, and papers used in a
checking account.
No evidence shown.
Unit 6 Worksheet for a Service Business
Learning Targets
1. I can create the components of a trial balance, analyze adjustments, extend and
calculate account balances, and analyze and evaluate the accuracy of the data entered.
Learning
Target
I can create the components of a trial balance, analyze adjustments, extend
and calculate account balances and analyze and evaluate the accuracy of
the data entered.
Proficiency Descriptor
Definition
4
Proficient
I can create the components of a trial balance, analyze
adjustments, extend and calculate account balances,
and analyze and evaluate the accuracy of the data
entered.
3
Developing
I can create the components of a trial balance, analyze
some adjustments, extend and calculate some account
balances, and analyze and evaluate the accuracy of
some of the data entered.
2
Basic
I can create the components of the worksheet
1
Minimal
I can define the terms related to a work sheet
0
No Evidence
No evidence shown.
Unit 7 Income Statements and Balance Sheets
Learning Targets
1. I can create and analyze an income statement and balance sheet. (3-4 days)
Learning I can create and analyze an income statement and balance sheet.
Target
Proficiency Descriptor
Definition
4
Proficient
I can create and analyze an income statement and
balance sheet.
3
Developing
I can organize the different sections of an income
Mrs. Goldsmith
3/23/2017
3
2
Basic
1
Minimal
0
No Evidence
statement and balance sheet.
I can identify sections of an income statement and
balance sheet.
I can define terms related to an income statement and
balance sheet.
No evidence shown.
Unit 8 Recording Adjusting and Closing Entries for a Service Business
Learning Targets
1. I can analyze adjusting and closing entries on the general journal to create a postclosing trial balance. (3-4 days)
Learning
Target
Proficiency
4
3
2
1
0
I can analyze adjusting and closing entries on the general journal to create
a post-closing trial balance.
Descriptor
Definition
Proficient
I can analyze adjusting and closing entries on the
general journal to create a post-closing trial balance.
Developing
I can utilize a T account to calculate adjusting and
closing entries.
Basic
I can identify the steps for adjusting and closing
entries.
Minimal
I can define terms related to adjusting and closing
entries.
No Evidence
No evidence shown.
Accounting IB
Unit 1 Preparing Payroll Records
Learning Targets
1. I can analyze and prepare documents used in the employee payroll system (time card,
payroll taxes, employee earnings record, payroll checks)
Learning
Target
Proficiency
4
3
2
1
Mrs. Goldsmith
I can analyze and prepare documents used in the employee payroll system
(time card, payroll taxes, employee earnings record, payroll checks)
Descriptor
Definition
Proficient
I can analyze and prepare documents used in the
employee payroll system (time card, payroll taxes,
employee earnings record, payroll checks)
Developing
I can analyze documents used in the employee payroll
system (time card, payroll taxes, employee earnings
record, payroll checks)
Basic
I can solve equations used in employee payroll system
documents.
Minimal
I can identify documents pertaining to the employee
3/23/2017
4
0
No Evidence
payroll system
No evidence shown.
Unit 2 Payroll Accounting, Taxes, and Reports
Learning Targets
1. I can analyze payroll transactions (withholding, payroll, tax reports) to prepare, pay,
and record payroll taxes.
Learning
Target
Proficiency
4
3
2
1
0
I can analyze payroll transactions (withholding, payroll, tax reports) to
prepare, pay, and record payroll taxes.
Descriptor
Definition
Proficient
I can analyze payroll transactions (withholding,
payroll, tax reports) to prepare, pay, and record payroll
taxes.
Developing
I can explain and journalize payroll transactions.
Basic
I can identify payroll tax information and reports.
Minimal
I can define terms related to payroll taxes.
No Evidence
No evidence shown.
Unit 3 Posting to General and Subsidiary Ledgers
Learning Targets
1. I can post transactions from a General Journal to the General Ledger and Subsidiary
Ledgers and analyze the transactions to correct entries.
Learning
Target
Proficiency
4
3
2
1
0
I can post transactions from a General Journal to the General Ledger and
Subsidiary Ledgers and analyze the transactions to correct entries.
Descriptor
Definition
Proficient
I can post transactions from a General Journal to the
General Ledger and Subsidiary Ledgers and analyze
the transactions to correct entries.
Developing
I can post transactions from the General Journal to the
General Ledger.
Basic
I can explain the different ledgers.
Minimal
I can identify the General Journal and the General
Ledger
No Evidence
No evidence shown.
Unit 4 Journalizing Purchases and Cash Payments
Learning Targets
1. I can analyze and journalize purchases and cash payment transactions to the
purchases and cash payments journals.
Learning
Mrs. Goldsmith
I can analyze and journalize purchases and cash payment transactions to
3/23/2017
5
Target
the purchases and cash payments journals.
Proficiency Descriptor
Definition
4
Proficient
I can analyze and journalize purchases and cash
payment transactions to the purchases and cash
payments journals.
3
Developing
I can prepare journal entries for purchases and cash
payment transactions.
2
Basic
I can explain the steps for journalizing purchases and
cash payment transactions.
1
Minimal
I can identify steps for journalizing purchases and cash
payment transactions.
0
No Evidence
No evidence shown.
Unit 5 Special Journals
Learning Targets
1. I can analyze and journalize sales and cash receipt transactions to the sales and cash
receipts journals.
Learning
Target
Proficiency
4
3
2
1
0
I can analyze and journalize sales and cash receipt transactions to the sales
and cash receipts journals.
Descriptor
Definition
Proficient
I can analyze and journalize sales and cash receipt
transactions to the sales and cash receipts journals.
Developing
I can prepare journal entries for sales and cash receipt
transactions.
Basic
I can explain the steps for journalizing sales and cash
receipt transactions.
Minimal
I can identify steps for journalizing sales and cash
receipt transactions.
No Evidence
No evidence shown.
2. I can analyze and journalize purchases and cash payment transactions to the
purchases and cash payment journals.
Learning
Target
Proficiency
4
3
2
1
Mrs. Goldsmith
I can analyze and journalize purchases and cash payment transactions to
the purchases and cash payment journals.
Descriptor
Definition
Proficient
I can analyze and journalize purchases and cash
payment transactions to the purchases and cash
payment journals.
Developing
I can prepare journal entries for purchases and cash
payment transactions.
Basic
I can explain the steps for journalizing purchases and
cash payment transactions.
Minimal
I can identify steps for journalizing purchases and cash
3/23/2017
6
0
No Evidence
payment transactions.
No evidence shown.
Unit 6 Preparing a Work Sheet for a Merchandising Business
Learning Targets
1. I can create the components a trial balance (analyze adjustments, federal income tax),
extend and calculate account balances and analyze and evaluate the accuracy of the
data entered.
Learning
Target
I can create the components a trial balance (analyze adjustments, federal
income tax), extend and calculate account balances and analyze and
evaluate the accuracy of the data entered.
Proficiency Descriptor
Definition
4
Proficient
I can create the components a trial balance (analyze
adjustments, federal income tax), extend and calculate
account balances and analyze and evaluate the
accuracy of the data entered.
3
Developing
I can create the components a trial balance (analyze
adjustments, federal income tax), extend and calculate
account balances.
2
Basic
I can explain the components of a worksheet.
1
Minimal
I can identify the components of a work sheet.
0
No Evidence
No evidence shown.
Unit 7 Financial Statements for a Corporation
Learning Targets
1. I can create and analyze financial statements for a Corporation (Balance Sheet,
Statement of Cash Flows, Statement of Retained Earnings, Income Statement)
Learning
Target
I can create and analyze financial statements for a Corporation (Balance
Sheet, Statement of Cash Flows, Statement of Retained Earnings, Income
Statement)
Proficiency Descriptor
Definition
4
Proficient
I can create and analyze financial statements for a
Corporation (Balance Sheet, Statement of Cash Flows,
Statement of Retained Earnings, Income Statement)
3
Developing
I can analyze financial statements for a Corporation
(Balance Sheet, Statement of Cash Flows, Statement of
Retained Earnings, Income Statement)
2
Basic
I can define terms related to the financial statements.
1
Minimal
I can identify the financial statements for a
Corporation.
0
No Evidence
No evidence shown.
Mrs. Goldsmith
3/23/2017
7
Unit 8 Recording Adjusting and Closing Entries for a Corporation (5 days)
Learning Targets
1. I can analyze adjusting and closing entries on the general journal to create a postclosing trial balance for a Corporation.
Learning
Target
Proficiency
4
3
2
1
0
Mrs. Goldsmith
I can analyze adjusting and closing entries on the general journal to create
a post-closing trial balance for a Corporation.
Descriptor
Definition
Proficient
I can analyze adjusting and closing entries on the
general journal to create a post-closing trial balance for
a Corporation.
Developing
I can utilize a T account to calculate adjusting and
closing entries.
Basic
I can identify the steps for adjusting and closing
entries.
Minimal
I can define terms related to adjusting and closing
entries.
No Evidence
No evidence shown.
3/23/2017
8