Accounting curriculum

A practical accounting sequence covering the accounting equation, transactions, statements, adjustments, controls, inventory, and managerial basics.

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High school business / intro financial accounting

Accounting curriculum

A practical accounting sequence covering the accounting equation, transactions, statements, adjustments, controls, inventory, and managerial basics.

Pacing

7 units, 16-24 weeks self-paced

Units

7 unit sequence

Practice

14 checked answers

Support

Self-paced or tutor-guided

Outcomes

Track business activity through debits, credits, and financial statements.
Explain how transactions affect assets, liabilities, equity, revenue, and expenses.
Use accounting information for basic decisions and controls.

Unit sequence

Built for independent progress first, then tutor support where the student gets stuck.

01
Accounting equation and statements
- Use assets, liabilities, equity, revenue, and expenses.
- Connect the income statement, balance sheet, and cash flow statement.
Practice: Classify sample accounts and build a simple statement set.
Original practice checks
Answer in PeerTutor, then use the explanation or bring the miss to a tutor.
2 checked answers
Unit readiness
Which target best matches the Accounting unit "Accounting equation and statements"?
Use assets, liabilities, equity, revenue, and expenses.Record transactions with debits and credits.Connect the income statement, balance sheet, and cash flow statement.Post to ledgers and build trial balances.
Practice artifact
Which practice artifact should you produce for "Accounting equation and statements" before asking a tutor for help?
Skip the unit and start a new subject.Classify sample accounts and build a simple statement set.Memorize vocabulary without checking any examples.Watch videos without writing or solving anything.
02
Transactions, journals, and ledgers
- Record transactions with debits and credits.
- Post to ledgers and build trial balances.
Practice: Journalize a month of transactions and check the accounting equation.
Original practice checks
Answer in PeerTutor, then use the explanation or bring the miss to a tutor.
2 checked answers
Unit readiness
Which target best matches the Accounting unit "Transactions, journals, and ledgers"?
Post to ledgers and build trial balances.Connect the income statement, balance sheet, and cash flow statement.Use assets, liabilities, equity, revenue, and expenses.Record transactions with debits and credits.
Practice artifact
Which practice artifact should you produce for "Transactions, journals, and ledgers" before asking a tutor for help?
Memorize vocabulary without checking any examples.Watch videos without writing or solving anything.Skip the unit and start a new subject.Journalize a month of transactions and check the accounting equation.
03
Adjusting entries
- Use accruals, deferrals, depreciation, and estimates.
- Prepare adjusted trial balances.
Practice: Add end-of-period adjustments and explain why each is needed.
Original practice checks
Answer in PeerTutor, then use the explanation or bring the miss to a tutor.
2 checked answers
Unit readiness
Which target best matches the Accounting unit "Adjusting entries"?
Use accruals, deferrals, depreciation, and estimates.Use assets, liabilities, equity, revenue, and expenses.Connect the income statement, balance sheet, and cash flow statement.Record transactions with debits and credits.
Practice artifact
Which practice artifact should you produce for "Adjusting entries" before asking a tutor for help?
Watch videos without writing or solving anything.Memorize vocabulary without checking any examples.Add end-of-period adjustments and explain why each is needed.Skip the unit and start a new subject.
04
Financial statement preparation
- Prepare statements from adjusted balances.
- Close temporary accounts.
Practice: Complete an accounting cycle for a small service business.
Original practice checks
Answer in PeerTutor, then use the explanation or bring the miss to a tutor.
2 checked answers
Unit readiness
Which target best matches the Accounting unit "Financial statement preparation"?
Close temporary accounts.Record transactions with debits and credits.Connect the income statement, balance sheet, and cash flow statement.Use assets, liabilities, equity, revenue, and expenses.
Practice artifact
Which practice artifact should you produce for "Financial statement preparation" before asking a tutor for help?
Watch videos without writing or solving anything.Memorize vocabulary without checking any examples.Complete an accounting cycle for a small service business.Skip the unit and start a new subject.
05
Merchandising and inventory
- Record inventory, cost of goods sold, sales returns, and discounts.
- Compare inventory costing assumptions.
Practice: Compute gross profit under different inventory assumptions.
Original practice checks
Answer in PeerTutor, then use the explanation or bring the miss to a tutor.
2 checked answers
Unit readiness
Which target best matches the Accounting unit "Merchandising and inventory"?
Use assets, liabilities, equity, revenue, and expenses.Connect the income statement, balance sheet, and cash flow statement.Record transactions with debits and credits.Record inventory, cost of goods sold, sales returns, and discounts.
Practice artifact
Which practice artifact should you produce for "Merchandising and inventory" before asking a tutor for help?
Memorize vocabulary without checking any examples.Skip the unit and start a new subject.Compute gross profit under different inventory assumptions.Watch videos without writing or solving anything.
06
Internal controls and cash
- Explain fraud prevention, bank reconciliation, and cash controls.
- Analyze receivables and bad debt basics.
Practice: Reconcile a bank statement and identify control failures.
Original practice checks
Answer in PeerTutor, then use the explanation or bring the miss to a tutor.
2 checked answers
Unit readiness
Which target best matches the Accounting unit "Internal controls and cash"?
Analyze receivables and bad debt basics.Use assets, liabilities, equity, revenue, and expenses.Record transactions with debits and credits.Connect the income statement, balance sheet, and cash flow statement.
Practice artifact
Which practice artifact should you produce for "Internal controls and cash" before asking a tutor for help?
Reconcile a bank statement and identify control failures.Skip the unit and start a new subject.Watch videos without writing or solving anything.Memorize vocabulary without checking any examples.
07
Managerial accounting preview
- Use cost behavior, contribution margin, and budgeting.
- Support decisions with accounting data.
Practice: Build a break-even analysis for a small product idea.
Original practice checks
Answer in PeerTutor, then use the explanation or bring the miss to a tutor.
2 checked answers
Unit readiness
Which target best matches the Accounting unit "Managerial accounting preview"?
Connect the income statement, balance sheet, and cash flow statement.Use assets, liabilities, equity, revenue, and expenses.Record transactions with debits and credits.Use cost behavior, contribution margin, and budgeting.
Practice artifact
Which practice artifact should you produce for "Managerial accounting preview" before asking a tutor for help?
Skip the unit and start a new subject.Watch videos without writing or solving anything.Build a break-even analysis for a small product idea.Memorize vocabulary without checking any examples.

Source library

These are source links, not scraped course copies. Licenses differ, so the label tells students how each source is used.

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Principles of Accounting

OpenStax

Open textbook - CC BY-NC-SA 4.0

Financial accounting foundation with managerial accounting extension.

Accounting curriculum