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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.

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  1. 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.

  2. 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.

  3. 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.

  4. 04

    Financial statement preparation

    • Prepare statements from adjusted balances.
    • Close temporary accounts.

    Practice: Complete an accounting cycle for a small service business.

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