MHS Business Education Department

Business Education

GRADES	COURSES OFFERED	CREDITS
9,10,11,12	Computer Technology	1/4
9,10,11,12	Computer Applications	1/2
11,12	Consumer Education	1/2
9,10,11,12	Introduction to Business	1/2
10,11,12	Web Design	1/2
10,11,12	Accounting	1
11,12	Advanced Accounting	1
10,11,12	Desktop Publishing/Yearbook	1
12	BUS 151 Accounting Principles - Financial	1/2 (3 semester hours for SRC)
12	BUS 152 Accounting Principles - Managerial	1/2 (3 semester hours for SRC)

COMPUTER TECHNOLOGY

1/4 credit

(1 quarter)

Grades: 9,10,11,12
Prerequisite: None
Computer Technology is a one-quarter class taken opposite Driver Education. Students will use the Macomb High School computer system and software to format letters and reports according to guidelines used in MHS courses. Students will prepare presentations and other documents commonly requested in the curriculum. All students will establish a Career Cruising portfolio that is used throughout high school.

COMPUTER APPLICATIONS

1/2 credit

(1 semester)

Grades: 9,10,11,12
Prerequisite: Computer Technology
This course provides an introduction to word processing, spreadsheets, database management, presentation software, desktop publishing and the Internet.

CONSUMER EDUCATION

1/2 credit

(1 semester)

Grades: 11,12
Prerequisite: None
Consumer Education provides a practical background for participation in today's economy. Topics studied include: consumer protection, purchasing goods and services, budgeting, credit, housing, life and health insurance, savings and investments, social security and taxes. The objective is to give the students an understanding and knowledge of what is needed to make rational decisions as a consumer today and in the future. Internet activities are used when applicable. This course will meet the consumer education requirement for graduation. This requirement may be met through the proficiency examination.

INTRODUCTION TO BUSINESS

1/2 credit

(1 semester)

Grades: 9,10,11,12
Prerequisite: Computer Technology
This course is a comprehensive orientation course including classroom, laboratory, and community-based experiences planned to introduce the students to the knowledge and skills related to the total field of business, marketing, and management. This course will help students know what business is and does. Materials utilized by the class include newspapers, magazines, books, workbook pages, and simulation software.

WEB DESIGN

1/2 credit

(1 semester)

Grades: 10,11,12
Prerequisite: Computer Applications
Web Design is a semester course designed to give students an introduction to Web page design and construction as well as programming concepts using HTML and JavaScript. In this course, students learn to design, create, publish, and maintain Web pages using both HTML/JavaScript programming and FrontPage software. Topics include design concepts, programming procedures, content organization and formatting, website navigation, graphics and hyperlinks. The students will also study the main features of the Internet and how to efficiently access the Internet for quality information.

ACCOUNTING

1 credit

(1 year)

Grades: 10,11,12
Prerequisite: Computer Applications
A thorough knowledge of basic mathematics principles is recommended. This course is recommended for those interested in a career in business. The accounting cycle for proprietorships, partnerships and corporations from transaction analysis through preparation of financial statements is covered. Practice sets with business papers are used to emphasize actual business record management. Computerized accounting using spreadsheets and accounting software is integrated throughout the course.

ADVANCED ACCOUNTING

1 credit

(1 year)

Grades: 11,12
Prerequisite: Accounting and Teacher Recommendation
Advanced Accounting is a continuation of Accounting which gives the students a deeper knowledge of the principles of accounting with more emphasis placed on financial statements and accounting records. It is a study of previously learned principles as they apply to the more complicated types of business organizations, partnerships, corporations, branches, etc. The students may become familiar with such specialized fields of accounting as cost accounting, tax accounting, and payroll accounting. Simulated business conditions may be provided through the use of practice sets. A better understanding of the relationship of automated data processing and the manual processing of business data is also developed. This course should be thought of as a continuation of the first year of accounting as it provides a technical background for college-bound students who plan a business curriculum as well as those who wish vocational preparation.

DESKTOP PUBLISHING/YEARBOOK

1 credit

(1 year)

Grades: 10,11,12
Prerequisite: Computer Technology or Introduction to Business
This class will be structured around the hands-on application of desktop publishing skills in Microsoft Word, Microsoft Publisher, Adobe Photoshop and Adobe Illustrator. The class will be responsible for production of the MHS Spiderweb utilizing various software applications and additional school publications. Students will be required to complete learning activities and assigned yearbook pages. Students may also be required to photograph extracurricular activities during non-school hours. Participants in this course must have strong computer skills as demonstrated by successful completion of Computer Applications.

BUS 151 ACCOUNTING PRINCIPLES-FINANCIAL

1/2 credit

(3 semester hours for SRC)

Grades: 12
Prerequisite: None
This course is an introduction to accounting systems and procedures by which quantitative information, mainly financial in nature, is accumulated in accounting records and reported in financial statements. The focus of the course is the use of accounting concepts, theories and conventions for the preparation, presentation, and analysis of accounting information that is made available to investors, creditors, and other external users. Specific primary content emphasis will be on financial statement presentation and analysis, and accounting for current assets, long-term assets, current liabilities, and owner's equity. Changes in equity, other than from owner transactions, will also be a primary focus.

BUS 152 ACCOUNTING PRINCIPLES-MANAGERIAL

1/2 credit

(3 semester hours for SRC)

Grades: 12
Prerequisite: BUS 151
This course is an introduction to managerial accounting. The focus is on the information that is internal to the organization that is used for planning, controlling, and decision-making. Examination is made of the nature of cost-volume-profit analysis and product costing, budgeting and standard costing, performance measurements, relevant costing, and other techniques used in decision-making. The study of contemporary issues facing business entities and recent problem solving methods are included.

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