CURRICULUM GUIDE 2014
SMALL BUSINESS ACCOUNTING
(BUA3)
This course further develops students’ understanding of the fundamentals of accounting by having them examine
each component of the accounting cycle, with an emphasis on a merchandising business or on their own created
business. Students will aquire an understanding of payroll systems, inventory, specialized journals, subsidiary
ledgers, income tax reporting, and budgeting, as well as rules surrounding business ownership, currency conversion,
and banking.
FINANCIAL ACCOUNTING PRINCIPALS
(BUA4)
This course introduces students to advanced accounting principals that will prepare them for postsecondary studies
in business, business ownership, or self-promotion. Students will learn about financial statements for various forms
of business ownership and how those statements are interpreted in making business decisions. This course expands
students’ knowledge of sources of financing, further develops accounting methods for assets, and introduces
accounting for partnerships, corporations, charitable corporations, and high-volume self promotion businesses such
as musicians and actors. Prerequisite: BUA3. Concurrent Requisite: BUS4.
BUSINESS LANGUAGE
(BUSL)
Business is forever changing, and our students need to learn how to analyze trends and make decisions based on
what they know. In this course, students will learn how to assess the needs of people in an area, conduct research,
understand the importance of delivering new products or re-conceiving old products in new ways. Using the
principals of innovation and research, students will learn to become creators and innovators. Negotiation skills,
asking targeted questions, and business psychology will also be taught. The course will be focused on preparing
students to be top thinkers in the business world of the future, rather than teaching the skills to function in the
business world of today. Prerequisites: BUS2
PERSONAL ACCOUNTING
(BUSP)
In this survey course, students will learn how to open and maintain a bank account, purchase or rent accomodations,
create personal taxes, shop around for interest rates, plan a family vacation, keep budgets both at home and on
vacation, understand personal savings and different investment types. Students will learn to create a budget for both
a small and a large family, as well as how to live within a budget and how to be socially responsible shoppers. The
course touches upon planning for life as a post-secondary student, becoming self-sufficient, planning for a reduced
level of income, and how life choices can affect a personal budget. This course is highly recommended for students
who plan on going on to pos \