Walkersville High – Principles of Finance and Accounting

Mar 2026 · 2nd Semester

Serving as one of the foundational courses for the Business, Management, and Finance CTE completers, Principles of Finance and Accounting will first expose students to the six basic principles of finance: Risk & Return, Time Value of Money, Profitability & Liquidity, Cash Flow Principle, Diversity Principle, and the Hedging Principle. An understanding of fundamental accounting concepts, skills and competencies is essential to making informed business decisions. Students will learn to apply generally accepted accounting principles to determine the value of assets, liabilities, and owner’s equity as they apply to various forms of manual and computerized systems for service and merchandising business. Students will apply appropriate accounting