Preface: Using This Integrated Resource Package

This Integrated Resource Package (IRP) provides basic information teachers will require in order to implement the Business Education 11 and 12 curriculum. This document supersedes the Business Education 11 and 12 Integrated Resource Package. The information contained in this IRP is also available via the Ministry web site: http://www.bced.gov.bc.ca/irp/irp.htm . The following paragraphs provide brief descriptions about each section of the IRP.

The Introduction

The Introduction provides general information about Business Education 11 and 12, including special features and requirements. It also provides a rationale for teaching Business Education 11 and 12 in BC schools.

Business Education 11 and 12 Curriculum

The provincially prescribed curriculum for Business Education 11 and 12 is structured in terms of curriculum organizers. The main body of this IRP consists of four columns of information for each organizer. These columns describe:

• provincially prescribed learning outcome statements
• suggested instructional strategies for achieving the outcomes
• suggested assessment strategies for determining how well students are achieving the outcomes
• provincially recommended learning resources

Prescribed Learning Outcomes

Learning outcome statements are content standards for the provincial education system. Prescribed learning outcomes set out the knowledge, enduring ideas, issues, concepts, skills, and attitudes for each subject. They are statements of what students are expected to know and be able to do in each grade. Learning outcomes are clearly stated and expressed in observable terms. All learning outcomes complete the stem: "It is expected that students will . . . . ". Outcome statements have been written to enable teachers to use their experience and professional judgment when planning and evaluating. The outcomes are benchmarks that will permit the use of criterion-referenced performance standards. It is expected that actual student performance will vary. Evaluation, reporting, and student placement with respect to these outcomes depend on the professional judgment of teachers, guided by provincial policy.

Suggested Instructional Strategies

Instruction involves the use of techniques, activities, and methods that can be employed to meet diverse student needs and to deliver the prescribed curriculum. Teachers are free to adapt the suggested instructional strategies or substitute others that will enable their students to achieve the prescribed learning outcomes. These strategies have been developed by specialist and generalist teachers to assist their colleagues; they are suggestions only.

Suggested Assessment Strategies

The assessment strategies suggest a variety of ways to gather information about student performance. Some assessment strategies relate to specific activities; others are general. These strategies have been developed by specialist and generalist teachers to assist their colleagues; they are suggestions only.

Provincially Recommended Learning Resources

Provincially recommended learning resources are materials that have been reviewed and evaluated by BC educators in collaboration with the Ministry of Education according to a stringent set of criteria. These resources are organized as Grade Collections. A Grade Collection is the format used to organize the provincially recommended learning resources by grade and by curriculum organizer. It can be regarded as a "starter set" of basic resources to deliver the curriculum. These resources are typically materials suitable for student use, but they may also include information primarily intended for teachers. Teachers and school districts are encouraged to select those resources that they find most relevant and useful for their students, and to supplement these with locally approved materials and resources to meet specific
local needs.

The recommended resources listed in the main body (fourth column) of this IRP are those that either present comprehensive coverage of the learning outcomes of the particular curriculum organizer or provide unique support to specific topics. Further information about these recommended learning resources is found in Appendix B.

The Appendices

A series of appendices provides additional information about the curriculum, and further support for the teacher.

• Appendix A lists the curriculum organizers and the prescribed learning outcomes for each grade for the curriculum.
• Appendix B consists of general information on learning resources as well as Grade Collection organizational charts and annotations for the provincially recommended resources. New resources are evaluated and added to the Grade Collections on a regular basis.
• Appendix C contains assistance for teachers regarding provincial evaluation and reporting policy. Prescribed learning outcomes have been used as the source for samples of criterion-referenced evaluations.
• Appendix D acknowledges the many people and organizations that have been involved in the development of this IRP.

Explanation of Section		Curriculum Sub-Organizer as seen on the World Wide Web
Grade and Curriculum Organizer		Accounting 11: Accounting Concepts This sub-organizer contains the following sections: Prescribed Learning Outcomes Suggested Instructional Strategies Suggested Assessment Strategies Recommended Learning Resources
Internal links to each section of the document
Prescribed Learning Outcomes		PRESCRIBED LEARNING OUTCOMES It is expected that students will: explain the role of accounting in business explain the importance of ethics, integrity, and honesty in finance explain the relationships among assets, liabilities, and owner's equity describe the relationships among journals, ledges, trial balances, and financial statements in the accounting cycle describe the relationship between debit and credit entries justify the use of accounts in business compare various career opportunities in bookkeeping and accounting
Navigational Links to similar sub-organizers
Suggested Instructional Strategies		SUGGESTED INSTRUCTIONAL STRATEGIES Accountants use a system of recording and summarizing financial events based on generally accepted accounting principles (GAAP). students explore the role of accounting in business, the nature of the accounting cycle, and the significance of the accounting equation. Have the class brainstorm what they know about accounting and its purpose in business. Ask students to use their findings to develop questions about the relationship between accounting and general business operations as well as differences in career opportunities for CMAs, CGAs, and CAs. Invite students to research their questions by accessing accounting sites on the World Wide Web. Suggest that students talk to business owners about the importance of accounting and the need for trust and security in this area. Ask students in groups to interview community members about these issues and to discuss their findings with the class. Use role plays to provide opportunities for students to describe and explain concepts such as the relationships among journals, ledgers, trial balances, and financial statements. For example, have students prepare and role-play interviews in which an accounting clerk explains the accounts to a business owner or describes the advantages and disadvantages of software versus manual methods. Invite students to prepare bulletin-board displays of accounting and business terms and their definitions. Then have groups of students post news articles related to relevant issues (e.g., ethics in business accounting). To help students understand the issues, ask them to explain the main point of each article and give their opinions of its arguments. Provide a chart outlining a fictitious student's assets, liabilities, and equity. Ask students to demonstrate how various debit and credit entries would affect the student's balance sheet.
Suggested Assessment Strategies		SUGGESTED ASSESSMENT STRATEGIES Students demonstrate an understanding of the importance of accuracy and precision in accounting procedures as they apply accounting concepts both manually and electronically. As students report on their findings on the World Wide Web, note the extent to which they are able to: describe the role that accounting information plays in business decision making describe the purpose of maintaining clear and accurate accounting records defend the use of standard accounting practices list career opportunities related to various aspects of accounting When students are working with a variety of balance sheets, note the extent to which they: identify the basic elements (assets, liabilities, and equity) appreciate the varying complexity of information that is reported (from a simple personal statement to a small business statement) use correct vocabulary to discuss their observations Ask students to post from a journal to a ledger. To check on the extent to which they can relate the activity to the accounting cycle, note individuals' responses to questions such as: Why is it important to approach the task in a systematic fashion? Why do you note the ledger account numbers in the journal? Why do you note the journal reference in the ledger? If you wanted to double-check that a transaction had been correctly recorded, would you check in the journal or the ledger? If you wanted to find the balance in a specific account, would you check in the journal or the ledger?
Provincially Recommended Learning Resources		RECOMMENDED LEARNING RESOURCES Print Materials Accounting 1, Fifith Edition Teaching Taxes Multimedia Principles of Accounting, Second Edition Whitemoose Creek Farms: A Business Simulation
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