The Accounting pathway is a three-credit program of study that provides a foundation for the necessary skills to keep proper books and records under Generally Accepted Principles of Accounting. Courses focus on accounting concepts, including the double-entry accounting system, accounting equations, and the accounting cycle. This includes using source documents, analyzing business transactions using T-accounts, journalizing business transactions, posting transactions to ledgers, preparing end-of-period data, completing adjusting entries, preparing and analyzing financial statements, preparing closing entries, and cash control systems. Students extend learning by performing accounting functions common to retail merchandising organizations including Accounts Payable and Accounts Receivable account management, purchasing and sales accounts, payroll records management, taxation, inventory management, depreciation, and key ratios interpretation. Students will also learn how to use accounting software, Intuit QuickBooks Online, and how to navigate and prepare basic individual tax returns. Project-based learning activities provide students with opportunities to record monthly transactions for a mock company and complete the accounting cycle in its entirety. Students are provided with source documents and are required to complete the General Journal, General Ledger, Financial Statements, Closing Entries, and a Post-Closing Trial Balance for the period. This gives the students an opportunity to view accounting from a real-world perspective.

Students enrolled in this pathway will have the opportunity to participate in a Career and Technical Student Organization (CTSO). The CTSO for this pathway is Business Professionals of America (BPA).

Units of Study

Required: 

• Foundations of Accounting
• Analysis of Accounting
• Accounting Practicum

Additional Course Offerings:

• Dual Enrollment - Wilmington University
  • BBM 201 Principles of Management
  • BMK 305 Marketing
• Early Career Experience

Potential Careers:

• Accountant
• Budget Analyst
• Certified Public Accountant
• Financial Analyst
• Loan Officer
• Personal Finance Advisor