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Finance (2009)
Grade(s): 9 - 12
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1.) Apply accounting procedures for calculating, journalizing, and posting entries related to bad debt.

Finance (2009)
Grade(s): 9 - 12
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2.) Use accounting procedures related to the life cycle of fixed assets.

Examples: recording fixed assets, calculating depreciation and book value

Finance (2009)
Grade(s): 9 - 12
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3.) Apply the Last In First Out (LIFO), First In First Out (FIFO), and weighted cost methods to estimate the cost of merchandise inventory.

Finance (2009)
Grade(s): 9 - 12
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4.) Determine accounting procedures for calculating and recording interest and maturity dates for notes payable and notes receivable.

Finance (2009)
Grade(s): 9 - 12
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5.) Utilize accounting procedures for recording the adjusting, closing, and reversing entries for accrued revenues and expenses.

Finance (2009)
Grade(s): 9 - 12
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6.) Demonstrate accounting procedures for paying dividends and acquiring additional capital.

Finance (2009)
Grade(s): 9 - 12
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7.) Demonstrate accounting practices needed to complete financial statements, analyze cash flow, and critique projected budgets.

Finance (2009)
Grade(s): 9 - 12
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8.) Apply analysis ratios to evaluate solvency and earning power.

Finance (2009)
Grade(s): 9 - 12
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9.) Critique accounting decisions for ethical considerations.

Finance (2009)
Grade(s): 9 - 12
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10.) Explain legal requirements for forming and dissolving various business organizations.

Examples: sole proprietorship, partnership, nonprofit organization

Finance (2009)
Grade(s): 9 - 12
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11.) Apply cost accounting procedures to complete transactions and financial statements for a merchandising business.

Finance (2009)
Grade(s): 9 - 12
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12.) Use cost accounting procedures to journalize entries for initial investment and for liquidation.

Finance (2009)
Grade(s): 9 - 12
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13.) Explain the voucher method as it relates to preparation and payment of accounts payable and expenses.

Finance (2009)
Grade(s): 9 - 12
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14.) Determine career and entrepreneurial opportunities, responsibilities, and educational credentialing requirements related to specialized accounting professions.

Finance (2009)
Grade(s): 9 - 12
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15.) Utilize research results to analyze current accounting issues for their impact on society.

Examples: corporate mergers, interest rate fluctuations, unethical practices

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