2025-2026 Course Information

WARNING: This information is considered DRAFT until August 22, 2025.

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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

BA20 Accounting II

Course Number	BA20
Course Title	Accounting II
Course Description	Develop in-depth knowledge of accounting procedures and techniques utilized in solving business problems and making managerial decisions. Explore departmental accounting, corporate accounting, cost accounting, and inventory control systems. Amplify accounting skills to accurately complete specialized accounting procedures. Gain the knowledge and skills for careers in accounting.
Course Lead Consultant	Elizabeth Matthews elizabeth.matthews@dpi.nc.gov
Course Status	Standard
Course Type	Developed
POL (Proof of Learning)	CTE State Assessment
Credential as POL	N/A
Curriculum Date	Summer 2019
Hours of Instruction	135-150
Recommended Maximum Enrollment	25
Course Credit	1
Inherently Honors	Yes
Meets Computer Science (CS) Graduation Requirement	No
Math Option Credit	Yes
Prerequisites	BA10 Accounting I
Career Cluster(s)	Finance (FINA)
Pathway Level(s)	Accounting (ACCT) - Concentrator
Aligned Credential(s) or Certification(s)	QuickBooks Online Certified User
CTSO(s) (Career and Technical Student Organization)	Future Business Leaders of America (FBLA) An Association for Marketing Education Students (DECA)