| 1.00 | Understand the career pathway(s) and career opportunities in the Accounting pathway. | 5% | B2 Understand Conceptual |
| 1.01 | Understand the career opportunities in the Accounting pathway. | 2% | B2 Understand Conceptual |
| 1.02 | Understand opportunities in FBLA and/or DECA. | 3% | B2 Understand Conceptual |
| 2.00 | Understand durable employability skills. | 5% | C2 Understand Procedural |
| 2.01 | Recognize durable employability skills and their importance. | 2% | B2 Understand Conceptual |
| 2.02 | Understand the development of durable employability skills. | 3% | C2 Understand Procedural |
| 3.00 | Apply accounting principles and concepts. | 6% | C3 Apply Procedural |
| 3.01 | Understand accounting and its ethical responsibilities. | 3% | B2 Understand Conceptual |
| 3.02 | Implement the accounting equation. | 3% | C3 Apply Procedural |
| 4.00 | Apply procedures to prepare and post journal entries for a sole proprietorship. | 20% | C3 Apply Procedural |
| 4.01 | Understand assets. | 4% | B2 Understand Conceptual |
| 4.02 | Understand liabilities. | 4% | B2 Understand Conceptual |
| 4.03 | Execute accounts for sales transactions and account receivables. | 6% | C3 Apply Procedural |
| 4.04 | Execute equity transactions, including expenses, for a sole proprietorship. | 6% | C3 Apply Procedural |
| 5.00 | Apply procedures to prepare and post journal entries for a corporation. | 23% | C3 Apply Procedural |
| 5.01 | Classify merchandise purchases, payables, and cash transactions into their proper journals. | 4% | B2 Understand Conceptual |
| 5.02 | Classify sales transactions, receivables, and cash transactions into their proper journals. | 4% | B2 Understand Conceptual |
| 5.03 | Execute the management of inventory valuation. | 9% | C3 Apply Procedural |
| 5.04 | Execute equity transactions, including expenses, for a corporation. | 6% | C3 Apply Procedural |
| 6.00 | Apply payroll accounting. | 7% | C3 Apply Procedural |
| 6.01 | Execute payroll terms and processes. | 3% | B2 Understand Conceptual |
| 6.02 | Execute payroll transactions and taxes. | 4% | C3 Apply Procedural |
| 7.00 | Apply trial balance in creating financial statements. | 18% | C3 Apply Procedural |
| 7.01 | Execute account reconciliations. | 6% | C3 Apply Procedural |
| 7.02 | Execute accounting procedures to prepare unadjusted trial balance and adjusting entries. | 6% | C3 Apply Procedural |
| 7.03 | Execute the proper usage of financial statements using the adjusted trial balance. | 6% | C3 Apply Procedural |
| 8.00 | Apply accounting procedures to perform specialized accounting activities. | 16% | C3 Apply Procedural |
| 8.01 | Execute depreciation concepts and methods to depreciation and disposal of plant assets. | 6% | C3 Apply Procedural |
| 8.02 | Execute procedures to prepare journal entries for notes payable and notes receivable transactions. | 4% | C3 Apply Procedural |
| 8.03 | Execute procedures to prepare journal entries for uncollectible accounts transactions. | 3% | C3 Apply Procedural |
| 8.04 | Execute accounting procedures to prepare closing entries. | 3% | C3 Apply Procedural |
