Florida Department of Education
Curriculum Framework 

The standards and/or benchmarks for this program were updated for the 2026-27 academic year. The course title for Digital Information Technology (8207310) has been changed to Digital Business Foundations for the 2026-27 academic year.

Program Title:	Accounting Applications 
Program Type:	Career Preparatory
Career Cluster:	Business Management and Administration 

Secondary – Career Preparatory	
Program Number	8302100	
CIP Number	0552030220	
Grade Level	9-12	
Standard Length	4 credits	
Teacher Certification	Refer to the Program Structure section.	
CTSO	FBLA, BPA	
SOC Codes (all applicable)	15-1151 – Computer User Support Specialist
43-3031 -- Bookkeeping, Accounting and Auditing Clerks	
CTE Program Resources 	http://www.fldoe.org/academics/career-adult-edu/career-tech-edu/program-resources.stml	

Purpose 

This program offers a sequence of courses that provides coherent and rigorous content aligned with challenging academic standards and relevant technical knowledge and skills needed to prepare for further education and careers such as an Information Technology Assistant, Accounting Clerk, Accounting Associate, and Accounting Assistant in the Business Management and Administration career cluster; provides technical skill proficiency, and includes competency-based applied learning that contributes to the academic knowledge, higher-order reasoning and problem-solving skills, work attitudes, general employability skills, technical skills, and occupationally-specific skills, and knowledge of all aspects of the Business Management and Administration career cluster. 

The content includes but is not limited to double-entry accounting principles; methods of recording business transactions; preparation and analysis of various documents and financial statements; payroll records and tax forms; accounting control systems; account and transaction analysis; inventory methods; the aging process; depreciation; and the application of accounting principles to various entities.

Additional Information relevant to this Career and Technical Education (CTE) program is provided at the end of this document.

Program Structure

This program is a planned sequence of instruction consisting of four (4) credits. 

To teach the courses listed below, instructors must hold at least one of the teacher certifications indicated for that course.

The following table illustrates the secondary program structure:

Course Number	Course Title	Teacher Certification	Length	SOC Code	Level	Graduation Requirement	
8207310	Digital Business Foundations	DBF Teacher Certifications	1 credit	15-1151	2		
8203310	Accounting Applications 1	ACCTING @7  7 G
BANK FINC @7 7G
BOOKKEEPIN @4 @7 7 G
BUS ED 1 @2
MANAG SUPV 7 G
MKTG 1 @2
MKTG MGMT 7G
TC COOP ED @7
VOE @7	1 credit	43-3031
	3		
8203320	Accounting Applications 2 	ACCTING @7  7 G
BOOKKEEPIN @4 @7 7 G
BUS ED 1 @2
TC COOP ED @7
VOE @7	1 credit		3		
8203330	Accounting Applications 3		1 credit		3		
(Graduation Requirement Abbreviations- EQ= Equally Rigorous Science, PA= Practical Arts, EC= Economics)

Florida’s Career Readiness Skills for CTE Programs

Employability Skills	
01.0	Apply academic skills to workplace scenarios.	
01.01	Use reading skills.	
01.02	Use writing skills.	
01.03	Use mathematical strategies and procedures.	
01.04	Use scientific principles and procedures.	
02.0	Design a solution to an industry problem.	
02.01	Use critical thinking.	
02.02	Use creativity.	
02.03	Make sound decisions.	
02.04	Solve problems.	
02.05	Reason. 	
02.06	Plan and organize.	
03.0	Manage resources within an industry project	
03.01	Manage time.	
03.02	Manage money or resources.	
03.03	Manage materials.	
03.04	Manage personnel.	
04.0	Oversee the subcomponents, operations and output of a technical or organizational system.	
04.01	Manage systems.	
04.02	Monitor systems.	
04.03	Improve systems.	
05.0	Use information for decision making.	
05.01	Locate information.	
05.02	Organize information.	
05.03	Use information.	
05.04	Analyze information.	
05.05	Communicate information.	
06.0	Apply relevant technology to workplace scenarios to aid productivity.	
06.01	Use technology.	
07.0	Interpret and express interpersonal communication.	
07.01	Communicate verbally.	
07.02	Listen actively.	
07.03	Comprehend written material.	
07.04	Convey information in writing.	
07.05	Communicate nonverbally.	
07.06	Interpret nonverbal communication.	
08.0	Interact with others to accomplish workplace goals.	
08.01	Collaborate with others in a team.	
08.02	Respond to customer needs.	
08.03	Exercise leadership.	
08.04	Negotiate to resolve conflict.	
08.05	Respect others.	
09.0	Manage personal behavior to maximize productivity and professional growth.	
09.01	Demonstrate responsibility and self-discipline.	
09.02	Adapt and show flexibility.	
09.03	Work independently.	
09.04	Demonstrate a willingness to learn.	
09.05	Demonstrate integrity.	
09.06	Demonstrate professionalism.	
09.07	Take initiative.	
09.08	Display positive attitude.	
09.09	Take responsibility for professional growth.	
Career Exploration & Planning 	
10.0	Explain career opportunities aligned with the regional economy and personal aspirations.	
10.01	Describe regional occupations that are high-demand, high-growth, high-wage and/or high-skill.	
10.02	Describe careers aligned with his or her interests, skills and values based on career assessment, experiential learning, career informational interviews, research and/or reflection.	
11.0	Explain postsecondary pathways aligned with his or her career aspirations.	
11.01	Compare and contrast postsecondary pathways, including education, employment, entrepreneurship and enlistment (the “Four Es”). 	
11.02	Compare and contrast regional postsecondary training provider options, including apprenticeships, technical colleges, state colleges, universities and industry-recognized certification providers. 	
11.03	Define postsecondary credentialing and stacking options, including industry-recognized certifications, apprenticeship certificates of completion, career certificates, licenses and associate or baccalaureate degrees. 	
11.04	Compare postsecondary training data for training programs of interest, such as total costs, average student loan debt, and median earnings and job placement rates after program completion.	
12.0	Develop a personalized career and academic plan.	
12.01	Prioritize an occupation, credential and postsecondary training provider for plan formation.	
12.02	Self-assess progress toward meeting graduation requirements and skill-development goals.	
12.03	Develop and complete a chronological checklist of steps and deadlines prior to postsecondary training or national service application that includes any required documentation to gather, writing prompts and examinations.	
12.04	Identify a variety of financial aid opportunities, including scholarships, grants, savings, work, work-study programs, private loans and federal loans.	
12.05	Develop a postsecondary training budget that is inclusive of living and school expenses.	
Job Attainment	
13.0	Find, assess and apply to job opportunities.	
13.01	Identify online job posts relevant to his or her career aspirations.	
13.02	Compare and contrast the job posts’ required qualifications, job duties, compensation, benefits and employers. 	
13.03	Define what information, documentation and writing prompts are required for the positions.	
14.0	Communicate personal competence, character and fit for a job opportunity.	
14.01	Develop a resume.	
14.02	Write a cover letter.	
14.03	Curate a professional portfolio that includes work products.	
14.04	Prepare for and experience a mock job interview.	
15.0	Cultivate and leverage relationships to professionally advance.	
15.01	Request a signed reference letter, letter of recommendation and/or an online skill/professionalism endorsement. 	
15.02	Develop a plan to cultivate a professional digital footprint.	
15.03	Develop a networking plan for a specific industry of interest.	

Standards

Digital Business Foundations (8207310) is the first course in this and other programs within the Business Management & Administration Career Cluster.  Standards 01.0 – 9.0 are associated with this course.

After successfully completing this program, the student will be able to perform the following:

Digital Business Foundations
01.0	Demonstrate responsible, ethical, and effective behavior when using digital tools, resources, and networks. 
02.0	Develop an awareness of personal and business computing systems.  
03.0	Enhance communication and productivity skills.  
04.0	Use word processing applications to enhance the effectiveness of various types of documents and communication. 
05.0	Use presentation applications to enhance communication skills.  
06.0	Use spreadsheet applications to enhance productivity and communication. 
07.0	Demonstrate an understanding of a content management system (CMS). 
08.0	Explore ways to research careers and plan for future goals. 
09.0	Demonstrate leadership and team-building skills to enhance workplace performance and achieve organizational goals. 

Accounting Applications 1 
10.0	Describe management functions and organizational structures as they relate to today’s workplace and employer/employee roles. 
11.0	Practice quality performance in the learning environment and the workplace.
12.0	Apply mathematical operations and processes as well as financial planning strategies to commonly occurring personal and business situations.
13.0	Assess personal strengths and weaknesses as they relate to job objectives, career exploration, personal development, and life goals. 
14.0	Apply accounting principles and concepts to the performance of accounting activities.
15.0	Participate in work-based learning experiences in class or online.

Accounting Applications 2
16.0	Demonstrate the use of accounting principles for purchase and cash payments.
17.0	Demonstrate the use of accounting for sales and cash receipts. 
18.0	Demonstrate the use of accounting for transactions using a general journal.

Accounting Applications 3
19.0	Demonstrate the use of accounting for payroll and payroll taxes.
20.0	Use payroll records to prepare employee and employer payroll taxes and all associated journal and ledger entries. 
21.0	Analyze and explain organizational forms as they relate to today’s workplace.
22.0	Apply accounting principles and concepts to the performance of accounting activities. 
23.0	Participate in a project-based or lab activity in class or virtually.

Florida Department of Education
Student Performance Standards

Course Title:		Digital Business Foundations
Course Number:	8207310
Course Credit:	1

Course Description:

This core course is designed to provide a basic overview of current business and information systems and trends, and to introduce students to fundamental skills required for today's business and academic environments.  Emphasis is placed on developing fundamental computer skills.  The intention of this course is to prepare students to be successful both personally and professionally in an information-based society.  Digital Business Foundations includes the exploration and use of: databases, the internet, spreadsheets, presentation applications, management of personal information and email, word processing and document manipulation, HTML, web page design, and the integration of these programs using software that meets industry standards.  

Digital Business Foundations (8207310) is part of several programs across the various CTE career clusters.  To ensure consistency, the standards and benchmarks for this course (01.0 – 9.0) have been placed in a separate document.   To access this document, visit: Digital Business Foundations (8207310).

Florida Department of Education
Student Performance Standards

Course Title: 	Accounting Applications 1
Course Number: 	8203310 
Course Credit:	1

Course Description:

This course emphasizes double-entry accounting; methods and principles of recording business transactions; the preparation of various documents used in recording income, expenses, acquisition of assets, incurrence of liabilities, and changes in equity; and the preparation of financial statements.  The use of computers and appropriate software is required.  

CTE Standards and Benchmarks	
10.0	Describe management functions and organizational structures as they relate to today’s workplace and employer/employee roles.  The student will be able to:	
10.01	Describe how accounting departments work within and across organizations.	
10.02	Describe the roles and responsibilities of employees within the organization of a small, medium, or large accounting department including the CFO, controller, accounting manager, accounts payable and receivable coordinator, payroll administrator, bookkeeper, and credit and collection manager.	
10.03	Compare and contrast the various forms of business ownership (e.g., sole proprietorships, partnerships, corporations) and other organizational structures (e.g., nonprofit organizations, government agencies).	
10.04	List the advantages and disadvantages of each form of business ownership.	
11.0	Practice quality performance in the learning environment and the workplace.  The student will be able to: 	
11.01	Perform tasks accurately, completely, and with attention to detail consistently. 	
11.02	Think critically and make informed decisions. 	
11.03	Develop and articulate a personal and business code of ethical behavior.	
12.0	Apply mathematical operations and processes as well as financial planning strategies to commonly occurring personal and business situations.  The student will be able to:	
12.01	Develop an awareness of effective credit management.	
12.02	Prepare and analyze a personal budget.	
13.0	Assess personal strengths and weaknesses as they relate to job objectives, career exploration, personal development, and life goals.  The student will be able to:	
13.01	Analyze job and career requirements and relate career interests to opportunities in accounting occupations in the global economy. 	
14.0	Apply accounting principles and concepts to the performance of accounting activities.  The student will be able to:	
14.01	Demonstrate the application of the full accounting cycle (including chart of accounts, use of t accounts, journalizing business transactions, posting of journal entries, preparation of trial balance, journalizing and posting of adjusting entries, journalizing and posting of post-closing entries, and preparation of an income statement, statement of owner’s equity, and balance sheet).	
15.0	Participate in work-based learning experiences in class or online.  The student will be able to:	
15.01	Apply accounting principles in an accounting environment. 	
15.02	Explore the use of technology in an accounting environment.	
15.03	Complete a work-based simulation.	

Florida Department of Education
Student Performance Standards

Course Title: 	Accounting Applications 2
Course Number: 	8203320 
Course Credit:	1

Course Description:

This course is designed to continue the study of accounting principles. The content includes financial accounting, purchases and cash payments, sales and cash receipts, petty cash, payroll records, and the general journal.  The use of computers is required.  

CTE Standards and Benchmarks	
16.0	Describe financial accounting.  The student will be able to:	
16.01	Understand the purpose of financial accounting and the users of financial information. 	
16.02	Understand the departmentalization of larger organizations and their financial accounting/bookkeeping departments. 	
17.0	Demonstrate the use of accounting principles for purchases and cash payments.  The student will be able to:	
17.01	Use source documents to prepare and analyze purchase and cash payment transactions including invoices, cash receipts, sales slips, credit memos, vendor statements, purchase orders, and packing slips.	
17.02	Use purchase and cash payments journals to appropriately allocate entries.	
17.03	Understand the relationship between accounts payable, cash payments, and purchase journals.	
17.04	Post purchase and cash payments journal entries to ledgers.	
17.05	Analyze transactions for accuracy and prepare appropriate correcting entries.	
18.0	Demonstrate the use of accounting for sales and cash receipts.  The student will be able to:	
18.01	Use source documents to prepare and analyze sales and cash transactions including receipts, sales slips, memos, invoices, and purchase orders.	
18.02	Use sales and cash receipts journals to appropriately allocate entries.	
18.03	Understand the relationship between accounts receivable/cash receipts and sales/cash receipts journals.	
18.04	Post general transactions to appropriate ledgers.	
19.0	Demonstrate the use of accounting for transactions using a general journal.  The student will be able to:	
19.01	Apply specific transactions to the general journal through source documents and analysis.	
19.02	Post general journal transactions to appropriate ledgers.	

Florida Department of Education
Student Performance Standards

Course Title: 	Accounting Applications 3
Course Number: 	8203330
Course Credit:	1

Course Description:

This course continues the study of accounting principles and applies those principles to various entities.  The content includes payroll and payroll taxes, organizational forms of business ownership, and internal control systems. The use of computers is required.  

CTE Standards and Benchmarks	
20.0	Demonstrate the use of accounting for payroll and payroll taxes.  The student will be able to: 	
20.01	Explain the difference between hourly, salary, and commission wages.	
20.02	Calculate hourly and commission wages.	
20.03	Differentiate between W2, W3, and W4 forms and their purposes (e.g., exemptions, overtime, commission rates).	
20.04	Complete payroll registers (individual and company).	
21.0	Use payroll records to prepare employee and employer payroll taxes and all associated journal and ledger entries.  The student will be able to:	
21.01	Calculate Federal, Social Security, and Medicare taxes.	
21.02	Journalize tax payables as they relate to employee taxes.	
21.03	Complete quarterly tax payable records for the employer.	
21.04	Journalize payroll tax payable salary expense in appropriate journals.	
21.05	Journalize tax payments in appropriate journals.	
21.06	Post tax payable tax payments to appropriate ledgers.	
22.0	Analyze and explain organizational forms as they relate to today’s workplace.  The student will be able to:	
22.01	List the advantages and disadvantages of each form of business ownership, including tax implications.	
23.0	Apply accounting principles and concepts to the performance of accounting activities.  The student will be able to:	
23.01	Identify and describe generally accepted accounting principles (GAAP) and explain how the application of GAAP impacts the recording of financial transactions and the preparation of financial statements.	
23.02	Discuss the move to International Financial Reporting Standards (IFRS) to prepare for a global business environment.	
23.03	Identify tax forms (e.g., personal, payroll, sales) necessary for compliance with local, state, and federal agencies.	
23.04	Develop a working knowledge of individual income tax procedures and requirements to comply with tax laws and regulations.	
23.05	Describe an internal control system.	
23.06	Apply accounting concepts to corporations and other business entities.	
23.07	Compare and contrast the cost of merchandise inventory using various valuation methods (e.g., LIFO, FIFO, weighted average).	
23.08	Determine the aging of accounts receivable and computation of allowance for doubtful accounts.	
23.09	Determine the aging of accounts payable.	
23.10	Compute depreciation using Financial Accounting Standards Board (FASB) regulations and record the associated journal entries.	
24.0	Participate in a project-based or lab activity in class or virtually. The student will be able to:	
24.01	Apply accounting principles to demonstrate mastery of accounting concepts.	

Additional Information

Laboratory Activities

Laboratory investigations that include scientific inquiry, research, measurement, problem solving, emerging technologies, tools and equipment, as well as, experimental, quality, and safety procedures are an integral part of this career and technical program/course. Laboratory investigations benefit all students by developing an understanding of the complexity and ambiguity of empirical work, as well as the skills required to manage, operate, calibrate and troubleshoot equipment/tools used to make observations. Students understand measurement error; and have the skills to aggregate, interpret, and present the resulting data. Equipment and supplies should be provided to enhance hands-on experiences for students.

Florida Standards for English Language Development (ELD)
English language learners communicate for social and instructional purposes within the school setting. ELD.K12.ELL.SI.1 

English Language Development (ELD) Standards Special Notes:
Teachers are required to provide listening, speaking, reading and writing instruction that allows English language learners (ELL) to communicate for social and instructional purposes within the school setting. For the given level of English language proficiency and with visual, graphic, or interactive support, students will interact with grade level words, expressions, sentences and discourse to process or produce language necessary for academic success. The ELD standard should specify a relevant content area concept or topic of study chosen by curriculum developers and teachers which maximizes an ELL’s need for communication and social skills. To access an ELL supporting document which delineates performance definitions and descriptors, please click on the following link: http://www.cpalms.org/uploads/docs/standards/eld/SI.pdf.
For additional information on the development and implementation of the ELD standards, please contact the Bureau of Student Achievement through Language Acquisition at sala@fldoe.org. 

Career and Technical Student Organization (CTSO)

Future Business Leaders of America (FBLA) and Business Professionals of America (BPA) are the intercurricular career and technical student organizations providing leadership training and reinforcing specific career and technical skills.  Career and Technical Student Organizations provide activities for students as an integral part of the instruction offered.  

Cooperative Training – OJT

On-the-job training is appropriate but not required for this program.  Whenever offered, the rules, guidelines, and requirements specified in the OJT framework apply. 

Accommodations

Federal and state legislation requires the provision of accommodations for students with disabilities as identified on the secondary student’s Individual Educational Plan (IEP) or 504 plan or postsecondary student’s accommodations’ plan to meet individual needs and ensure equal access.  Accommodations change the way the student is instructed.  Students with disabilities may need accommodations in such areas as instructional methods and materials, assignments and assessments, time demands and schedules, learning environment, assistive technology and special communication systems.  Documentation of the accommodations requested and provided should be maintained in a confidential file.

In addition to accommodations, some secondary students with disabilities (students with an IEP served in Exceptional Student Education (ESE)) will need modifications to meet their needs.  Modifications change the outcomes or what the student is expected to learn, e.g., modifying the curriculum of a secondary career and technical education course.  Note: postsecondary curriculum and regulated secondary programs cannot be modified.

Some secondary students with disabilities (ESE) may need additional time (i.e., longer than the regular school year), to master the student performance standards associated with a regular course or a modified course.  If needed, a student may enroll in the same career and technical course more than once.  Documentation should be included in the IEP that clearly indicates that it is anticipated that the student may need an additional year to complete a Career and Technical Education (CTE) course.  The student should work on different competencies and new applications of competencies each year toward completion of the CTE course.  After achieving the competencies identified for the year, the student earns credit for the course.  It is important to ensure that credits earned by students are reported accurately.  The district’s information system must be designed to accept multiple credits for the same course number for eligible students with disabilities.