Students perform accounting activities for sole proprietorships and corporations following generally accepted accounting procedures. Students analyze business transactions and financial statements, perform payroll, examine the global perspective of accounting, and evaluate the effects of transactions on the economic health of a business. Competencies in the co-curricular student organization, Future Business Leaders of America (FBLA) are an integral part of the core employability skills and technical skills standards in all of our career pathways—Small Business Development, Financial Management, and Administrative Support Service.
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Students build on the knowledge acquired in Principles of Accounting I as they further their studies in accounting. Students perform accounting activities for partnerships and corporations following generally accepted accounting procedures. Uncollectible accounts, plant assets, inventory, notes payable and receivable, prepared and accrued expenses, and unearned and accrued revenues are analyzed and related adjustments are calculated. Students apply accounting procedures to the formation, dissolution, and liquidation of business entities. In addition, students apply managerial accounting techniques.
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Business Essentials is a foundations course for the Small Business Development Career Pathway. It is also appropriate for students enrolled in any Career Pathway who plan to own and operate their own businesses. The course will help students build a strong knowledge base and develop management skills as they study forms of business ownership, functions of management, budgeting and finance, technology, communications, legislation, leadership and teamwork, marketing, and economics. Mastery of these standards through project-based learning and leadership development activities of the Career and Technical Student Organizations will help prepare students with a competitive edge for the global marketplace.
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FBLA is an integral part of the core employability skills and technical skill standards in all of the Business Education pathways. FBLA helps to promote civic and personal responsibility, it provides development opportunities for leadership skills, helps the student establish career goals, and prepares them for productive careers. FBLA prepares students for "real-world" professional experiences. Members gain the competitive edge for college and career success.
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Peach County High School
James Lassetter
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