Accounting Fundamentals introduces the language of business using Generally Accepted Accounting Principles (GAAP) and procedures for proprietorships and partnerships using double-entry accounting. Emphasis is placed on accounting principles as they relate to both manual and automated financial systems. This course involves understanding, analyzing, and recording business transactions and preparing, analyzing, and interpreting financial reports as a basis for decision-making.

• Recommended Grade(s): 10, 11, 12
• Required Prerequisites: Principles of Business Management •Recommended Prerequisites: none
• Credits: 2 semester course, 2 semesters required, 1 credit per semester, 2 credits maximum
• Counts as a directed elective or elective all diplomas
• Principles course is not required until 24-25 school year because this course is included in Perkins V pathways.
• Formerly Introduction to Accounting

Advanced Accounting expands on the Generally Accepted Accounting Principles (GAAP) and procedures for various forms of business ownership using double-entry accounting covered in Accounting Fundamentals, including an emphasis on payroll accounting. Topics covered include calculating gross pay, withholdings, net pay, direct deposits, journalizing payroll transactions and preparing individual earnings records and payroll registers. Emphasis is placed on applying Generally Accepted Accounting Principles through hands-on practice with popular commercial accounting software packages that are currently used in business.

• Recommended Grade(s): 10, 11, 12
• Required Prerequisites: Principles of Business Management; Accounting Fundamentals
• Recommended Prerequisites: none
• Credits: 2 semester course, 2 semesters required, 1 credit per semester, 2 credits maximum
• Counts as a directed elective or elective for all diplomas
• Qualifies as a quantitative reasoning course

Management Fundamentals describes the functions of managers, including the management of activities and personnel. Describes the judicial system and the nature and sources of law affecting business. Studies contracts, sales contracts with emphasis on Uniform Commercial Code Applications, remedies for breach of contract and tort liabilities. Examines legal aspects of property ownership, structures of business ownership, and agency relationships.

• Recommended Grade(s): 10, 11, 12
• Required Prerequisites: Principles of Business Management
• Recommended Prerequisites: none
• Credits: 2 semester course, 2 semesters required, 1 credit per semester, 2 credits maximum
• Counts as a directed elective or elective for all diplomas

Marketing Fundamentals provides a basic introduction to the scope and importance of marketing in the global economy. Course topics include the seven functions of marketing: promotion, channel management, pricing, product/service management, market planning, marketing information management, and professional selling skills. Emphasis is marketing content but will involve use of oral and written communications, mathematical applications, problem-solving, and critical thinking skills through the development of an integrated marketing plan and other projects.

• Recommended Grade(s): 11,12
• Required Prerequisites: Principles of Business Management*
• Recommended Prerequisites: none
• Credits: 2 semester course, 2 semesters required, 1 credit per semester, 2 credits maximum
• Counts as a directed elective or elective for all diplomas
  *Formerly Principles of Marketing; Principles course is not required until 2024-25 school year because this course is included in Perkins V pathways.

Preparing for College and Careers addresses the knowledge, skills, and behaviors all students need to be prepared for success in college, career, and life. The focus of the course is the impact of today’s choices on tomorrow’s possibilities.

Topics to be addressed include twentyfirst century life and career skills; higher order thinking, communication, leadership, and management processes; exploration of personal aptitudes, interests, values, and goals, examining multiple life roles and responsibilities as individuals and family members, planning and building employability skills, transferring school skills to life and work; and managing personal resources.

This course includes reviewing the 16 national career clusters and Indiana's College and Career Pathways, in-depth investigation of one or more pathways, reviewing graduation plans, developing career plans, and developing personal and career portfolios. A project-based approach, including computer and technology applications, cooperative ventures between school and community, simulations, and real world experiences, is recommended.

• Recommended Grade(s): 9
• Required Prerequisites: none
• Recommended Prerequisites: none
• Credits: 1 to 2 semester course, 1 credit per semester, 2 credits maximum
• Only 1 credit may count toward CTE Concentrator Status for Perkins IV Pathways
• Qualifies as one of the FACS courses a student can take to waive the Heath & Wellness graduation requirement. To qualify for a waiver, a student must take three of the approved courses. For more information, please see 511 IAC 6-7.1-4(c)(6).
• Counts as a directed elective or elective for all diplomas

Principles of Business Management examines business ownership, organization principles and problems, management, control facilities, administration, financial management, and development practices of business enterprises. This course will also emphasize the identification and practice of the appropriate use of technology to communicate and solve business problems and aid in decision making. Attention will be given to developing business communication, problem-solving, and decision-making skills using spreadsheets, word processing, data management, and presentation software.

• Recommended Grade(s): 9, 10, 11
• Required Prerequisites: none
• Recommended Prerequisites: Digital Applications and Responsibility
• Credits: 2 semester course, 2 semesters required, 1 credit per semester, 2 credits maximum
• Counts as a directed elective or elective for all diplomas