Course Information

2026-2027 Academic Year

DRAFT CMS until August 14, 2026.

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BA10 Accounting I Honors

Course Number	BA10
Course Title	Accounting I Honors
Course Description	Investigate the fundamental accounting principles and the ethical responsibilities of the profession. Analyze the accounting cycle, managing assets and sales, inventory valuation methods, and preparing and posting journal entries for various business structures. Implement payroll accounting, financial statement preparation, and specialized accounting activities. Gain the knowledge and skills for careers in accounting.
Cluster Grouping	Investing in the Future
Career Cluster	Financial Services (FINS)
Course Lead Consultant	Elizabeth Matthews elizabeth.matthews@dpi.nc.gov
Course Status	Standard
Course Type	Adapted
POL (Proof of Learning)	Credential
Curriculum Date	Summer 2026
Hours of Instruction	135-150
Recommended Maximum Enrollment	30
Course Credit	1
Inherently Honors	Yes
Meets Computer Science (CS) Graduation Requirement	No
Math Option Credit	Yes
Prerequisites	None
CTSO(s) (Career and Technical Student Organization)	Future Business Leaders of America (FBLA) An Association for Marketing Education Students (DECA)

Proof of Learning (POL) Specifications

CTE State Assessment: The post-assessment will be a 100-item multiple choice test administered through the NC Instructional Management System.
Credential: Please work with the specified vendor(s) to coordinate and schedule.
Performance-based Measurement (PBM): Please follow the PBM guidelines set forth in the Performance-based Measurement Guide for the specified course.

Math Option Credit

Refer to the Math Options Charts on the DPI website for more detailed math options information.

Meets Computer Science (CS) Graduation Requirement

Yes: The course meets the Computer Science graduation requirement.
Yes*: The course can be offered in both middle and high school and meets the Computer Science graduation requirement.
No: The course does not meet the Computer Science graduation requirement.

Refer to the DPI website for more detailed Computer Science graduation requirement information.

Career and Technical Student Organizations (CTSO)

Career and Technical Student Organizations (CTSO) are an integral part of this curriculum.
CTSOs incorporate strategies used to teach course content, develop leadership, citizenship, responsibility, and proficiencies related to workplace needs.

Work-based Learning (WBL)

Work-based Learning (WBL) is an integral part of all Career and Technical Education courses in North Carolina to show curricular relevance to industry skills.
Public School Units (PSUs) are encouraged to strategically choose work-based learning strategies in alignment with unique needs, considering factors such as local employment demands, available program offerings, resources, and other pertinent considerations. Contact your local CTE administrator for more information.

WBL Courses with Academic Credit:

CTE Advanced Studies
CTE Cooperative Education
CTE Entrepreneurial Experience
CTE Internship
CTE Pre-apprenticeship
CTE Apprenticeship

WBL Activities without Academic Credit:

Guest speaker
Career fair
Job fair
Transition fair
Field trip (workplace tour)
Job shadowing
Mentoring
Service learning
School-based enterprise
Simulated workplace
Workplace challenge/Industry-sponsored project