Spreadsheet: 0e780868-d1fa-4d32-8e1a-e4b88456b937
Sheet: Sheet1

Business, Management and Administration | Unnamed: 1 | Unnamed: 2 | Unnamed: 3 | Unnamed: 4 | Unnamed: 5
Pathway: Business Financial Management & Accounting
Code | Topic | Course | Knowledge and Skill | Performance Element | Measurement Criteria
BAPB01.01 | [NAME] | #3: Business Communications                                    #6: Principles of Management | Apply computational skills in  written documents. | Observe policies and regulations when performing calculations for a given situation. | Identify the need to follow a policy or regulation.
 |  |  |  |  | Identify appropriate calculation methods for each situation.
 |  |  |  |  | Perform correct calculations for each situation.
 |  |  |  | Calculate and enter data for a given situation on appropriate forms or reports. | Identify appropriate forms and reports for each situation.
 |  |  |  |  | Input raw data into forms or reports.
 |  |  |  |  | Apply the appropriate calculation method: add, subtract, multiply, divide, compare, present value, compound values, etc.
 |  |  |  | Re-check computations in written documents for accuracy and quality. | Identify the most common accounting mistakes.
 |  |  |  |  | Use appropriate calculation methods to re-check results.
BAPB01.02 | [NAME] | #6: Principles of Management | Apply computational skills to computerized financial documents. | Operate appropriate financial software to generate useable data. | Identify the most common features of financial software.
 |  |  |  |  | Explain the most critical functions of financial software.
 |  |  |  |  | Utilize the Help feature in the financial software.
 |  |  |  | Operate electronic spreadsheet software to create formulas and reports. | Create formulas for mathematical computations.
 |  |  |  |  | Create a report based on previous or current mathematical computations.
 |  |  |  |  | Print a report.
Code | Topic | Course | Knowledge and Skill | Performance Element | Measurement Criteria
BAPB02.01 | Organizational Skills | #6: Principles of Management | Utilize organizational skills to perform accounting and financial operations. | Record and schedule appointments and calendars to manage functions. | Maintain manual and electronic calendars.
 |  |  |  |  | Record/schedule appointments.
 |  |  |  |  | Synchronize all calendars.
 |  |  |  | Organize work priorities to assure deadlines will be met. | Establish “to do” lists with scheduled completion dates.
 |  |  |  |  | Schedule work priorities to meet due dates.
 |  |  |  |  | Organize work in logical sequence.
 |  |  |  |  | Meet deadlines.
 |  |  |  | Organize documents, forms and manuals to maintain orderly flow of work. | Identify documents, forms, and manuals needed.
 |  |  |  |  | Develop written publications and/or instructional manuals.
 |  |  |  |  | Prepare flow charts for forms and documents.
 |  |  |  |  | Use PERT Charts and other tools to maintain orderly flow of work.
Code | Topic | Course | Knowledge and Skill | Performance Element | Measurement Criteria
BAPB03.01 | Policies and Regulations | #8: Financial Management                               #11: Financial Records | Apply federal, state and local laws, rules and regulations to guide storage and retention of financial records. | Comply with federal, state and local rules, procedures, laws and regulations for storage and retention of financial records and files. | Interpret guidance for storage requirements.
 |  |  |  |  | Keep all federal, state, and local requirements updated.
 |  |  |  |  | Provide necessary security for records and files.
 |  |  |  | Adapt accounting and record keeping functions to current computerized systems. | Use database applications.
 |  |  |  |  | Use financial systems.
 |  |  |  |  | Use appropriate electronic files management software.
 |  |  |  |  | Develop auditing system to insure accounting and financial records are correct.
 |  |  |  | Establish backup procedures for maintaining electronic records. | Use industry appropriate backup methods for electronic records/files.
 |  |  |  |  | Insure backup procedures are scheduled and completed.
 |  |  |  |  | Maintain backup resources in appropriately determined locations.
Code | Topic | Course | Knowledge and Skill | Performance Element | Measurement Criteria
BAPB03.02 | Policies and Regulations | #8: Financial Management                               #11: Financial Records | Identify, apply and keep current with laws and regulations that affect financial and accounting practices. | Understand basic financial laws and regulations as applied to financial and accounting practices. | Explain major points and purposes of laws and regulations concerning financial transactions, security trading, basic accounting principles (GAAP/GAA) and taxation laws.
 |  |  |  |  | Identify resources that provide specific information regarding financial laws, policies and regulations.
 |  |  |  |  | Identify major regulations and policies affecting select financial industries.
 |  |  |  |  | Explain penalties and consequences for noncompliance with laws, policies, and regulations.
 |  |  |  | Examine the purposes of financial laws, policies and regulations to apply them to a given situation. | Explain how to apply financial laws, policies, and regulations to given situations.
 |  |  |  |  | Explain how company and industry policies affect industry practices.
 |  |  |  |  | Analyze company and individual procedures for compliance with financial laws, policies, and regulations.
 |  |  |  |  | Identify major instances of noncompliance with financial laws, policies, and regulations.
 |  |  |  | Maintain knowledge of current financial laws, policies and regulations to assure continued compliance in financial and accounting practices. | Identify types of resources to provide information on financial laws, policies, and regulations.
 |  |  |  |  | Evaluate a list of resources that would provide updates to financial laws, policies, and regulations.
Code | Topic | Course | Knowledge and Skill | Performance Element | Measurement Criteria
BAPB04.01 | Analyze and Interpret Data | #10: Financial Accounting | Analyze and interpret financial data to produce accurate reports. | Understand the purpose of financial statements. | Describe the different types of financial statements.
 |  |  |  |  | Explain the purpose of a financial statement.
 |  |  |  |  | Compare the differences in financial statements.
 |  |  |  | Analyze financial statements to verify information. | Identify critical data.
 |  |  |  |  | Identify relative timelines.
 |  |  |  |  | Determine trends.
 |  |  |  |  | Interpret trend indicators.
 |  |  |  |  | Compare ratios/standards.
 |  |  |  |  | Identify causes.
 |  |  |  |  | Identify problems or areas of concern.
 |  |  |  |  | Assess potential impacts.
 |  |  |  | Interpret financial data for planning purposes. | Identify trends.
 |  |  |  |  | Review revenues.
 |  |  |  |  | Review expenditures.
 |  |  |  |  | Determine priorities.
 |  |  |  |  | Investigate abnormalities.
 |  |  |  |  | Report conclusions based on data.
Code | Topic | Course | Knowledge and Skill | Performance Element | Measurement Criteria
BAPB05.01 | Accounting | #5: Accounting                                  #7: Advanced Accounting                                  #9: Managerial Accounting | Examine elements of an accounting system to acquire skills in applying good accounting practices. | Evaluate assets and liabilities to show their functions in an accounting system. | Identify the parts of the accounting equation.
 |  |  |  |  | Classify accounts as assets, liabilities, and owner’s equity.
BAPB05.02 | Accounting | #5: Accounting                                  #7: Advanced Accounting                                  #9: Managerial Accounting | Record business transactions to track business activities. | Create a chart of accounts to show the variety of accounts activity in a system. | Identify asset accounts.
 |  |  |  |  | Identify liability accounts.
 |  |  |  |  | Open accounts in a general ledger.
 |  |  |  |  | Open accounts receivable ledger.
 |  |  |  |  | Open accounts payable ledger.
 |  |  |  | Record transactions. | Journalize transactions in appropriate journals.
 |  |  |  |  | Post from journals to ledgers.
 |  |  |  |  | Prepare a trial balance.
 |  |  |  |  | Journalize and post adjusting and closing entries.
 |  |  |  |  | Close the general ledger.
BAPB05.03 | Accounting | #5: Accounting                                  #7: Advanced Accounting                                  #9: Managerial Accounting | Collect financial data to report required financial information. | Assemble appropriate accounting elements to prepare financial statements. | Prepare a balance sheet.
 |  |  |  |  | Prepare an income statement.
 |  |  |  |  | Prepare a cash flow statement.
 |  | Additional Recommended CTE/Degree Major Courses:
 |  | #3: Business Communications
 |  | #4: Business Finance