Heritage High School – Accounting I

Mar 2026 · 2nd Semester

Students reflect on this knowledge as they engage in the process of recording, classifying, summarizing, analyzing, and communicating accounting information. Students formulate and interpret financial information for use in management decision making. Materials fee may be required for this course. Accounting II – (1 credit) (CTEC) 11th –12th grade Prerequisite: Accounting I This course uses an integrated approach to teach accounting. Students first learn how businesses plan for and evaluate their operating, financing and investing decisions and then how accounting systems gather and provide data to internal and external decisions makers. This year-long course covers all the learning objectives of a traditional college level financial accounting course, plus those from a managerial accounting course. Topics include an introduction to accounting, accounting information systems, time value of money, and accounting for merchandising firms, sales and receivables, fixed assets, debt and equity. Other topics include statement of cash flows, financial ratios, cost-volume profit analysis and variance analysis. Materials fee may be required for this course.