Accounting 10, 20, 30
Accounting 10, 20, 30 homepage Outcomes & Indicators Resources

Course Configurations

Accounting 10

Accounting 20

Accounting 30

Suggested Modules for Middle Level PAA Survey Courses

Module 1: Introduction to Accounting (Core)
Module Code
ACCT1
Level
Introductory
Suggested Time (hrs)
2-5
Prerequisite Module(s)
None
Investigate the need for accounting in business.
Module 2: Identifying Accounting Standards (Core)
Module Code
ACCT2
Level
Introductory
Suggested Time (hrs)
1-2
Prerequisite Module(s)
None
Explain the role of accounting standards.
Module 3: Accounting Equation (Core)
Module Code
ACCT3
Level
Introductory
Suggested Time (hrs)
2-5
Prerequisite Module(s)
Module 1, 2
Analyze the relationship between assets, liabilities and owners’ equity within the accounting equation.
Module 4: T-accounts (Core)
Module Code
ACCT4
Level
Introductory
Suggested Time (hrs)
10-12
Prerequisite Module(s)
Module 3
Utilize transactions and apply T-accounts in order to understand the concept of an account.
Module 5: Journals (Core)
Module Code
ACCT5
Level
Introductory
Suggested Time (hrs)
5-8
Prerequisite Module(s)
Module 4
Explore how journals simplify and organize transactions in accounting.
Module 6: Ledgers (Core)
Module Code
ACCT6
Level
Introductory
Suggested Time (hrs)
5-8
Prerequisite Module(s)
Module 5
Summarize transactions of an account by updating ledgers to obtain current balance.
Module 7: Worksheets (Core)
Module Code
ACCT7
Level
Introductory
Suggested Time (hrs)
5-7
Prerequisite Module(s)
Module 6
Create a worksheet to summarize data in order to generate financial statements.
Module 8: Financial Statements (Core)
Module Code
ACCT8
Level
Introductory
Suggested Time (hrs)
5-8
Prerequisite Module(s)
Module 7
Prepare and interpret financial statements (income statement and balance sheet) for an accounting period.
Module 9: Adjusting and Closing Entries (Core)
Module Code
ACCT9
Level
Introductory
Suggested Time (hrs)
5-7
Prerequisite Module(s)
Module 8
Generate adjusting and closing entries in relation to the appropriate accounting period.
Module 10: Post-Closing Trial Balance (Core)
Module Code
ACCT10
Level
Introductory
Suggested Time (hrs)
2-3
Prerequisite Module(s)
Module 9
Explore the final step of the accounting cycle.
Module 11: Accounting Cycle Project (Core)
Module Code
ACCT11
Level
Introductory
Suggested Time (hrs)
5-10
Prerequisite Module(s)
Module 10
Examine accounting practices through application of the accounting cycle for service business scenarios.
Module 12: Employee Wellness (Core)
Module Code
ACCT12
Level
Introductory
Suggested Time (hrs)
1-2
Prerequisite Module(s)
None
Justify the importance of wellness practices for employers and employees.
Module 13A: Career Opportunities in Accounting (Core)
Module Code
ACCT13A
Level
Introductory
Suggested Time (hrs)
2-3
Prerequisite Module(s)
None
Investigate career opportunities in the accounting industry in Saskatchewan and Canada.
Module 13B: Career Opportunities in Accounting (Core)
Module Code
ACCT13B
Level
Advanced
Suggested Time (hrs)
2-5
Prerequisite Module(s)
Module 13A
Investigate career opportunities in the accounting industry.
Module 14 : Introduction to Merchandising (Core)
Module Code
ACCT14
Level
Intermediate
Suggested Time (hrs)
2-5
Prerequisite Module(s)
Module 11
Evaluate the operation and viability of a merchandising business from an accounting perspective.
Module 15: Accounting Standards and Business Ethics (Core)
Module Code
ACCT15
Level
Intermediate
Suggested Time (hrs)
2-3
Prerequisite Module(s)
Module 2
Explain the purpose and application of the Generally Accepted Accounting Principles (GAAPs).
Module 16: Merchandising Inventory Accounts (Core)
Module Code
ACCT16
Level
Intermediate
Suggested Time (hrs)
4-6
Prerequisite Module(s)
Module 14
Explore the importance of inventory and its accurate value within a merchandising business.
Module 17: Sales and Purchases Accounts (Core)
Module Code
ACCT17
Level
Intermediate
Suggested Time (hrs)
9-12
Prerequisite Module(s)
Module 16
Assess sales and purchase accounts for a merchandising business.
Module 18: Steps 1-3 of Accounting cycle for Merchandising Business (Core)
Module Code
ACCT18
Level
Intermediate
Suggested Time (hrs)
15-20
Prerequisite Module(s)
Module 17
Implement steps 1-3 of the accounting cycle for a merchandising business.
Module 19: Steps 4-8 of Accounting Cycle for Merchandising Business (Core)
Module Code
ACCT19
Level
Intermediate
Suggested Time (hrs)
15-18
Prerequisite Module(s)
Module 18
Implement steps 4-8 of the accounting cycle for a merchandising business.
Module 20: Introduction to Management Accounting (Core)
Module Code
ACCT20
Level
Advanced
Suggested Time (hrs)
3-5
Prerequisite Module(s)
Module 19
Investigate non-monetary aspects of management accounting.
Module 21: Cost Accounting (Core)
Module Code
ACCT21
Level
Advanced
Suggested Time (hrs)
10-12
Prerequisite Module(s)
Module 20
Investigate calculating, controlling and reporting costs of doing business.
Module 22: Fixed and Variable Costs (Core)
Module Code
ACCT22
Level
Advanced
Suggested Time (hrs)
10-12
Prerequisite Module(s)
Module 21
Evaluate the factors a manager considers when making management decisions.
Module 23: Budgeting for Profit Planning (Core)
Module Code
ACCT23
Level
Advanced
Suggested Time (hrs)
10-12
Prerequisite Module(s)
Module 22
Examine how budgets assist in profit planning.
Module 24: Financial Statement Analysis in Management Accounting (Core)
Module Code
ACCT24
Level
Advanced
Suggested Time (hrs)
5-8
Prerequisite Module(s)
Module 23
Justify how financial statement analysis assists management with decision-making.
Module 25A: Basic Payroll (Optional)
Module Code
ACCT25A
Level
Introductory
Suggested Time (hrs)
1-2
Prerequisite Module(s)
None
Investigate payroll and how net pay is calculated.
Module 25B: Advanced Payroll (Optional)
Module Code
ACCT25B
Level
Intermediate
Suggested Time (hrs)
6-10
Prerequisite Module(s)
Module 25A
Investigate payroll for a business.
Module 26: Business Taxes and Taxation (Optional)
Module Code
ACCT26
Level
Intermediate
Suggested Time (hrs)
2-3
Prerequisite Module(s)
Module 25B
Explore business taxes and taxation.
Module 27A: Business Banking (Optional)
Module Code
ACCT27A
Level
Intermediate
Suggested Time (hrs)
4-6
Prerequisite Module(s)
None
Investigate banking functions for business.
Module 27B: Banking for Business Controls (Optional)
Module Code
ACCT27B
Level
Intermediate
Suggested Time (hrs)
2-3
Prerequisite Module(s)
Module 5
Analyze the importance of cash control in a business.
Module 28: Petty Cash (Optional)
Module Code
ACCT28
Level
Intermediate
Suggested Time (hrs)
4-6
Prerequisite Module(s)
None
Investigate the purpose of having a petty cash fund.
Module 29A: Technology Applications for a Service Business (Optional)
Module Code
ACCT29A
Level
Introductory
Suggested Time (hrs)
7-10
Prerequisite Module(s)
Module 10
Investigate technology as a tool to aid in the accounting process.
Module 29B: Technology Applications for a Merchandising Business (Optional)
Module Code
ACCT29B
Level
Intermediate
Suggested Time (hrs)
7-10
Prerequisite Module(s)
Module 18
Investigate technology as a tool to aid in the accounting process.
Module 29C: Accounting Technology (Optional)
Module Code
ACCT29C
Level
Intermediate
Suggested Time (hrs)
5-8
Prerequisite Module(s)
Module 29A or 29B
Investigate the impact of technology on accounting.
Module 30: Business Types and Ownership Options (Optional)
Module Code
ACCT30
Level
Introductory
Suggested Time (hrs)
3-5
Prerequisite Module(s)
None
Investigate different types of businesses and options for ownership.
Module 31A: Asset Analysis (Optional)
Module Code
ACCT31A
Level
Intermediate
Suggested Time (hrs)
2-4
Prerequisite Module(s)
Module 19
Analyze how financial statements are used when making business decisions related to bad debt.
Module 31B: Bad Debts (Optional)
Module Code
ACCT31B
Level
Intermediate
Suggested Time (hrs)
3-5
Prerequisite Module(s)
Module 31A
Examine bad debts expense using the allowance method.
Module 31C: Depreciation (Optional)
Module Code
ACCT31C
Level
Intermediate
Suggested Time (hrs)
5-7
Prerequisite Module(s)
Module 31B
Examine depreciation of fixed assets through journals and fixed asset records.
Module 31D: Inventory Valuation (Optional)
Module Code
ACCT31D
Level
Advanced
Suggested Time (hrs)
5-8
Prerequisite Module(s)
Module 19
Examine different inventory valuation methods.
Module 32: Promissory Notes (Optional)
Module Code
ACCT32
Level
Advanced
Suggested Time (hrs)
3-5
Prerequisite Module(s)
Module 31B
Analyze and record entries related to promissory notes.
Module 33: Accrued Revenue (Optional)
Module Code
ACCT33
Level
Advanced
Suggested Time (hrs)
4-6
Prerequisite Module(s)
Module 32
Examine entries related to accrued and deferred revenue and expenses.
Module 34A: Agricultural Accounting: Impact of Records (Optional)
Module Code
ACCT34A
Level
Intermediate
Suggested Time (hrs)
5-8
Prerequisite Module(s)
Module 18
Assess the impact of accurate record keeping in the agricultural industry.
Module 34B: Agricultural Business (Optional)
Module Code
ACCT34B
Level
Intermediate
Suggested Time (hrs)
4-6
Prerequisite Module(s)
Module 34A
Examine business ownership as applied to agricultural industry.
Module 34C: Agricultural Accounting Procedures (Optional)
Module Code
ACCT34C
Level
Advanced
Suggested Time (hrs)
5-10
Prerequisite Module(s)
Module 34B
Investigate accounting practices for agricultural business.
Module 35: Journals and Financial Statements for Partnership (Optional)
Module Code
ACCT35
Level
Advanced
Suggested Time (hrs)
4-6
Prerequisite Module(s)
Module 17
Construct journal entries and financial statements for a partnership.
Module 36: Journals and Financial Statements for Corporate Accounting (Optional)
Module Code
ACCT36
Level
Advanced
Suggested Time (hrs)
4-6
Prerequisite Module(s)
Module 17
Examine journal entries and financial statements for a corporation.
Module 37: Merchandising Business Project (Optional)
Module Code
ACCT37
Level
Intermediate
Suggested Time (hrs)
7-10
Prerequisite Module(s)
Module 19
Examine accounting practices through a project simulation related to a merchandising business.
Module 38: Accounting Project for Business (Optional)
Module Code
ACCT38
Level
Advanced
Suggested Time (hrs)
9-12
Prerequisite Module(s)
Module 24
Engage in an accounting project or simulation related to owning or operating a business.
Module 80A: Work Study Preparation (Optional)
Module Code
ACCT80A
Level
Intermediate
Suggested Time (hrs)
3-5
Prerequisite Module(s)
None
Prepare for the work placement.
Module 80B: Work Study Preparation (Optional)
Module Code
ACCT80B
Level
Advanced
Suggested Time (hrs)
3-5
Prerequisite Module(s)
None
Prepare for the work placement.
Module 81A: Work Study Placement (Optional)
Module Code
ACCT81A
Level
Intermediate
Suggested Time (hrs)
25-50
Prerequisite Module(s)
Module 80
Participate in a work placement experience.
Module 81B: Work Study Placement (Optional)
Module Code
ACCT81B
Level
Advanced
Suggested Time (hrs)
25-50
Prerequisite Module(s)
Module 80
Participate in a work placement experience.
Module 82A: Work Study Follow-up (Optional)
Module Code
ACCT82A
Level
Intermediate, Advanced
Suggested Time (hrs)
2-4
Prerequisite Module(s)
Module 81A, B
Relate one’s work placement experience to personal and career goals.
Module 82B: Work Study Follow-up (Optional)
Module Code
ACCT82B
Level
Intermediate, Advanced
Suggested Time (hrs)
2-4
Prerequisite Module(s)
Module 81A, B
Relate one’s work placement experience to personal and career goals.
Module 99A: Extended Study (Optional)
Module Code
ACCT99A
Level
Introductory, Intermediate, Advanced
Suggested Time (hrs)
10-25
Prerequisite Module(s)
None
Module 99B: Extended Study (Optional)
Module Code
ACCT99B
Level
Introductory, Intermediate, Advanced
Suggested Time (hrs)
10-25
Prerequisite Module(s)
None
Module 99C: Extended Study (Optional)
Module Code
ACCT99C
Level
Introductory, Intermediate, Advanced
Suggested Time (hrs)
10-25
Prerequisite Module(s)
None