| Unit/Chapter | Topic | Test/Project |
| Unit 1 | Introduction to Accounting | |
| Ch 1 | Accounting in Private Enterprise | |
| Ch 2 | Transactions & Accounting Equation | Ch 1- 2 |
| Unit 2 | Basic Accounting Cycle | |
| Ch 3 | Analyzing Transactions – A, L, OE | |
| Ch 4 | Analyzing Transactions – Rev, Exp | |
| Ch 5 | Recording Transactions in General Jrnl | |
| Ch 6 | Posting to General Ledger | |
| Activity 1 | Sole Proprietor |
Project |
Ch 3 – 6 |
||
| Ch 7 | Worksheet | |
| Ch 8 | Preparing Financial Statements | |
| Ch 9 | Complete Acctg Cycle – Sole Prop | |
| Ch 10 | Cash Control | |
| Activity 2 | Complete Acctg Cycle – Sole Prop |
Project |
Ch 7 - 10 |
||
| Unit 3 | Accounting Cycle - Merchandiser | |
| Ch 11 | Sales on Account | |
| Ch 12 | Cash Receipts | |
| Ch 13 | Purchases on Account | |
| Ch 14 | Cash Payments | |
| Ch 15 | General Journal Transactions | |
| Activity 3 | Special Journal Transactions |
Project |
Ch 11 – 15 |
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| End | 1st semester | |
| Ch 16 | 10 column Work Sheet | |
| Ch 17 | Financial Statements of Corporation | |
| Ch 18 | Adjusting/Closing Entries | |
| Activity 4 | Complete Accounting Cycle |
Project |
Ch 16 – 18 |
||
| Unit 4 | Payroll | |
| Ch 19 | Payroll Accounting | |
| Ch 20 | Payroll and Tax Records | Ch 19 – 20 |
| Unit 5 | Special Procedures | |
| Ch 21 | Cash Funds | |
| Ch 22 | Depreciation | |
| Ch 23 | Uncollectible Accounts Receivable | Ch 21 - 23 |
| Ch 24 | Inventories | |
| Ch 25 | Notes Payable and Receivable | Ch 24– 25 |
| Digital Express - A Comprehensive Simulation |
Project |
|
| Unit 6 | Other Forms of Business Organization | |
| Ch 26 | Partnerships | |
| Ch 27 | Corporations | |
| Ch 28 | Analyzing Financial Statements | Ch 26 - 28 |