Florida Department of Education
Curriculum Framework

Program Title:	Financial Technology		
Program Type:	Non-Career Preparatory
Career Cluster:	Finance

Secondary -- Non-Career Preparatory	
Program Number	8501100	
CIP Number	0530710402	
Grade Level	9-12	
Program Length	4 credits	
Teacher Certification	Refer to the Program Structure section.	
CTSO	BPA, DECA, FBLA-PBL	
CTE Program Resources 	http://www.fldoe.org/academics/career-adult-edu/career-tech-edu/program-resources.stml	

Purpose 

The purpose of this program is to prepare students for careers at the intersection of business, finance, and technology by developing a versatile skill set applicable to both entrepreneurial ventures and corporate environments. This program equips students with the foundational knowledge and technical proficiency needed to analyze financial data, manage business operations, leverage emerging technologies, and make strategic decisions in a rapidly evolving digital economy.

Students will engage in hands-on experiences, including business design, financial accounting, and applied technology solutions. The curriculum emphasizes critical thinking, problem-solving, data analytics, project management, and financial literacy. The path begins with an overview of IT and financial technology skills including topics in cybersecurity, databases, and automation. Students then move to developing their understanding of entrepreneurship and business principles, market research, and strategic decision making. Students then will develop skills and knowledge to apply bookkeeping, financial reporting, and accounting software skills in real-world business scenarios. The path culminates in a more focused approach, allowing the student or school to choose to focus more on the financial industry with economic concepts, the computer science industry with computer science principles, or the business industry with a capstone course integrating knowledge of data analytics, project management, AI concepts, and portfolio management.

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 in the Finance 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 occupation-specific skills, and knowledge of all aspects of the Finance career cluster. 
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 4 credits.  

To teach the course(s) 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 Sequence	Course Number	Course Title	Teacher Certification	Length	Level	Graduation Requirement	
Course 1	8501110	Applied Financial Technology and Information Systems	BUS ED 1 @2
COMPU SCI 6
ACCTING 7G
BANK FINC 7G
COMP PROG 7G
MANAG SUPV 7G
ACCTING 7G
MKTG MGMT 7G	1 credit	3	CT	
Course 2 Options	8501120	Business Development and Management	BUS ED 1 @2
ACCTING 7G
BANK FINC 7G
COMP PROG 7G
MANAG SUPV 7G
ACCTING 7G
MKTG MGMT 7G	1 credit	3	CT	
	2102375	AP Business with Personal Finance	BUS ED 1 @2
COMPU SCI 6	1 credit	3	Elective	
Course 3	8501130	Financial Accounting	BUS ED 1 @2
MKTG 1 @2
ACCTING 7G
BANK FINC 7G
COMP PROG 7G
MANAG SUPV 7G
ACCTING 7G
MKTG MGMT 7G	1 credit	3	CT	
Course 4 Options	8501140	Financial Technology Capstone	BUS ED 1 @2
MKTG 1 @2
COMPU SCI 6
ACCTING 7G
BANK FINC 7G
COMP PROG 7G
MANAG SUPV 7G
ACCTING 7G
MKTG MGMT 7G	1 credit	3	CT	
	0200335	AP Computer Science Principles	ANY FIELD WHEN CERT REFLECTS BACHELOR OR HIGHER
COMPU SCI 6
CLASSICAL ED (RESTRICTED)	1 credit	3	MA	
(Graduation Requirement Codes: CT= Career & Technical Education, EQ= Equally Rigorous Science, EC= Economics, MA= Mathematics, PL= Personal Financial Literacy)

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

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

01.0	Demonstrate knowledge of computer hardware and microcomputer systems.
02.0	Demonstrate an understanding of operating systems and applications.
03.0	Demonstrate an understanding of networks and connectivity.
04.0	Demonstrate professional communication and support skills.
05.0	Apply problem-solving and troubleshooting strategies.
06.0	Demonstrate understanding of security, privacy, and ethics.
07.0	Demonstrate proficiency with IT tools and resources.
08.0	Apply financial technology tools in business and accounting contexts.
09.0	Explore emerging financial technologies.
10.0	Demonstrate professional communication and leadership skills.
11.0	Demonstrate entrepreneurial knowledge and skills.
12.0	Apply marketing and sales strategies.
13.0	Demonstrate financial and accounting literacy.
14.0	Apply management and strategy concepts.
15.0	Demonstrate ethics, professionalism, and career readiness.
16.0	Solve problems using critical thinking skills, creativity, and innovation.
17.0	Demonstrate knowledge of accounting careers, roles, and organizational structures.
18.0	Demonstrate professional workplace skills and ethics.
19.0	Apply accounting principles and the accounting cycle.
20.0	Apply accounting for assets, liabilities, equity, and payroll.
21.0	Perform reconciliation and financial analysis.
22.0	Apply accounting technology and digital tools.
23.0	Demonstrate professional and ethical workplace behaviors.
24.0	Apply principles of personal finance.
25.0	Apply accounting and bookkeeping skills.
26.0	Apply data analysis and visualization.
27.0	Apply project management practices.
28.0	Integrate financial data and project skills in a capstone project.
29.0	Analyze ethical and regulatory compliance issues in business and finance.

Florida Department of Education
Student Performance Standards

Course Title: 	Applied Financial Technology and Information Systems 
Course Number: 	8501110
Course Credit:	1 Credit

Course Description:

This course provides a basic overview of current business and information systems and their trends. Students gain fundamental knowledge and experience in computer technology, including industry-driven standards that allow student exploration of computers and their networks, hardware/software installation and functionality, and the use of spreadsheets and database applications.

CTE Standards and Benchmarks	Academic Alignment	
01.0	Demonstrate knowledge of computer hardware and microcomputer systems. The student will be able to:	SC.912.CO.1.5 Describe the organization of a computer and its principal components.	
01.01	Explain the architecture of a microcomputer system and identify key components.		
01.02	Identify, install, and upgrade components such as processors, RAM, storage, and peripherals.		
01.03	Demonstrate proficiency using and troubleshooting peripherals (input, output, ports, cables).		
01.04	Apply best practices for safety and e-waste disposal when working with hardware.		
02.0	Demonstrate an understanding of operating systems and applications. The student will be able to:	SC.912.PE.1.3 Create selection structures within a program.
SC.912.TI.1.2 Identify ways to use technology to support lifelong learning.	
02.01	Identify and compare major operating systems (Windows, MacOS, Linux, mobile).		
02.02	Resolve common OS issues including updates, display settings, permissions, and safe mode.		
02.03	Assist users with common application issues including productivity, collaboration, and email software.		
02.04	Describe virtualization and cloud terminology (VMs, hypervisors, cloud models, providers).		
03.0	Demonstrate an understanding of networks and connectivity. The student will be able to:	SC.912.CO.2.13 Discern how common network protocols are applied by client-server and peer-to-peer networks.
SC.912.CS.2.2 Describe security and privacy issues that relate to computer networks. including the permanency of data on the Internet, online identity and privacy.	
03.01	Identify types of networks (LAN, WLAN, Internet, intranet, extranet) and their purposes.		
03.02	Assist users in accessing network resources (directory services, shared drives, cloud storage).		
03.03	Troubleshoot connectivity issues with end devices, printers, and peripherals.		
03.04	Use basic commands (ping, traceroute, ipconfig/ifconfig, nslookup) to verify connectivity.		
03.05	Evaluate benefits and risks of networked computing, including DNS, DHCP, and firewalls.		
04.0	Demonstrate professional communication and support skills. The student will be able to:	SC.912.CC.1.1 Evaluate digital modes of communication and collaboration.	
04.01	Document customer interactions and troubleshooting steps clearly and concisely.		
04.02	Demonstrate professional communication, active listening, and explanation of technical concepts to non-technical users.	ELA.9.C.2.1 Present information orally, with a logical organization and coherent focus, with credible evidence, creating a clear perspective.	
04.03	Apply appropriate collaborative and interpersonal skills (conflict resolution, constructive criticism, teamwork).	ELA.9.C.1.5 Improve writing by considering feedback from adults, peers, and/or online editing tools, revising for clarity and cohesiveness.	
04.04	Exhibit professionalism through punctuality, responsibility, ethical behavior, and workplace etiquette.		
05.0	Apply problem-solving and troubleshooting strategies. The student will be able to:		
05.01	Define and follow a structured troubleshooting process (identify, analyze, test, implement, verify, document).		
05.02	Research solutions using AI tools, technical forums, and knowledge bases while applying ethical and security guidelines.		
05.03	Conduct technical research and apply critical thinking to evaluate and implement solutions.		
06.0	Demonstrate understanding of security, privacy, and ethics. The student will be able to:		
06.01	Identify common threats (phishing, malware, unauthorized access, social engineering) and appropriate prevention methods.	SC.912.CS.3.4 Trace the social engineering attack cycle.	
06.02	Apply company policies, confidentiality guidelines, and proper handling of PII and proprietary data.		
06.03	Describe security and privacy issues related to networks, online identity, and government regulations.		
06.04	Compare software licensing models (open source, freeware, proprietary) and their implications for intellectual property.		
06.05	Demonstrate ethical behavior in IT support, including protecting user data and applying workplace codes of conduct.		
07.0	Demonstrate proficiency with IT tools and resources. The student will be able to: 		
07.01	Use remote access tools to support users (Remote Desktop, VNC, WebEx, TeamViewer).		
07.02	Employ productivity and system tools (task manager, system info, event viewer, device manager) to monitor and troubleshoot.		
07.03	Connect to the internet and evaluate online resources for reliability, authority, and accuracy.		
07.04	Apply physical computing concepts to design or prototype simple hardware-based solutions.		
08.0	Apply financial technology tools in business and accounting contexts. The student will be able to:	MA.912.DP.1.1 Given a set of data, select an appropriate method to represent the data, depending on whether it is numerical or categorical data and on whether it is univariate or bivariate.
MA.912.FL.1.2 Extend previous knowledge of ratios and proportional relationships to solve real-world problems involving money and business.	
08.01	Use spreadsheet applications to perform financial calculations, analyze data, and create reports.		
08.02	Apply database applications to store, organize, and retrieve business and financial information.		
08.03	Integrate spreadsheets and databases to support decision-making and business processes.		
08.04	Develop charts, dashboards, and data visualizations to present financial and business data effectively.		
08.05	Apply formulas, queries, and automation features (e.g., pivot tables, macros, filters) to increase efficiency in financial tasks.		
08.06	Ensure security, accuracy, and ethical handling of sensitive financial data in databases and spreadsheets.		
09.0	Explore emerging financial technologies. The student will be able to:		
09.01	Explain the role of emerging technologies (e.g., blockchain, digital currencies, AI-driven analytics, etc.) in financial services.	SC.912.DC.1.1 Examine the history of digital currency and blockchain technologies.	
09.02	Demonstrate how digital payment systems (e.g., mobile wallets, peer-to-peer platforms, contactless payments) integrate with accounting and IT systems.	SC.912.TI.2.3 Recognize the terms and policies associated with the use of public access points.	
09.03	Explain how compliance frameworks (PCI DSS, etc), protect financial transactions and prevent fraud.		
09.04	Evaluate the risks, benefits, and ethical considerations of using emerging financial technologies.		

Florida Department of Education
Student Performance Standards

Course Title: 	Business Development and Management
Course Number: 	8501120
Course Credit:	1 Credit

Course Description:

This course introduces students to the fundamentals of business strategy, market research, and principles of entrepreneurship: business models, financial planning, marketing strategies, competitive analysis, business operations, and decision-making.

CTE Standards and Benchmarks	Academic Alignment	
10.0	Demonstrate professional communication and leadership skills. The student will be able to:		
10.01	Communicate effectively in oral and written forms using correct business terminology.	ELA.10.C.1.3 Write to argue a position, supporting claims using logical reasoning and credible evidence from multiple sources, rebutting counterclaims with relevant evidence, using a logical organizational structure, elaboration, purposeful transitions, and maintaining a formal and objective tone.
ELA.10.C.2.1
Present information orally, with a logical organization and coherent focus, with credible evidence, creating a clear perspective.	
10.02	Design, develop, and deliver formal and informal presentations using appropriate media to engage and inform diverse audiences.		
10.03	Apply active listening, questioning, and feedback techniques.		
10.04	Collaborate in teams to solve problems, resolve conflicts, and accomplish goals.		
10.05	Exhibit professional etiquette, cultural awareness, and ethical communication practices.		
10.06	Use digital tools to create, edit, and deliver authentic business communications.		
10.07	Identify the elements of and apply the design thinking process to idea generation and projects.		
10.08	Employ technological tools to expedite workflow including word processing, databases, reports, spreadsheets, multimedia presentations, electronic calendar, contacts, e-mail, and internet applications.		
10.09	Discuss the importance of time management, both professionally and personally, and perform a personal time management analysis.		
11.0	Demonstrate entrepreneurial knowledge and skills. The student will be able to:		
11.01	Define entrepreneurship and identify characteristics of entrepreneurs.	SS.912.FL.1.1 Evaluate and reflect on how values affect personal financial decision-making.	
11.02	Explain the role of entrepreneurship in the local, national, and global economy.	SS.912.E.1.3 Compare how the various economic systems (traditional, market, command, mixed) answer the questions: (1) What to produce?; (2) How to produce?; and (3) For whom to produce?	
11.03	Recognize and evaluate business opportunities using design thinking, MVP testing, and customer feedback.		
11.04	Compare forms of business ownership and legal structures (sole proprietorship, partnership, LLC, corporation, franchise).		
11.05	Identify intellectual property concepts including patents, trademarks, copyrights, and trade secrets.		
11.06	Develop a business plan, lean canvas, or pitch deck to demonstrate business feasibility.		
11.07	Describe the components of a business plan (e.g., Executive Summary, Introduction, Analysis of Business Situation, Planned Operation, Planned Financing, Objectives, Lean Business Model Canvas).		
12.0	Apply marketing and sales strategies. The student will be able to:	ELA.10.C.4.1 Conduct research to answer a question, refining the scope of the question to align with findings, and synthesizing information from multiple reliable and valid sources.
MA.912.DP.1.2 Interpret data distributions represented in various ways. State whether the data is numerical or categorical, whether it is univariate or bivariate and interpret the different components and quantities in the display.	
12.01	Conduct market research using primary and secondary data.		
12.02	Identify target markets through segmentation and create customer profiles.		
12.03	Develop and apply value propositions, branding, and positioning strategies.		
12.04	Compare sales channels (digital, physical, direct, indirect) and their effectiveness.		
12.05	Analyze competition and customer acquisition costs.		
12.06	Design and evaluate marketing plans, including product, price, place, and promotion.		
13.0	Demonstrate financial and accounting literacy. The student will be able to:	MA.912.FL.1.3 Solve real-world problems involving weighted averages using spreadsheets and other technology.
SS.912.FL.1.1 Evaluate and reflect on how values affect personal financial decision-making.	
13.01	Interpret basic financial statements (income statement, balance sheet, cash flow).		
13.02	Differentiate between fixed and variable costs.		
13.03	Define and discuss the merits and drawbacks of various types of compensation structures (hourly, salary, commission, piece work, equity).	SS.912.FL.2.1 Describe how people choose jobs or careers for which they are qualified based on potential income as well as non-income factors, such as job satisfaction, independence, risk, family, or location.	
13.04	Calculate profit, ROI, break-even, and cash flow projections.		
13.05	Estimate start-up costs, operating budgets, and funding needs.		
13.06	Identify funding options (loans, investors, crowdfunding, grants).		
13.07	Apply ethical principles to financial management and reporting.		
14.0	Apply management and strategy concepts. The student will be able to:		
14.01	Define and explain management functions (planning, organizing, leading, controlling).		
14.02	Analyze organizational structures and roles of leadership and departments.		
14.03	Apply strategic frameworks (SWOT, PESTEL) to evaluate markets.		
14.04	Use key performance indicators (KPIs) to evaluate organizational effectiveness.		
14.05	Examine ethical and legal issues in management and employment.		
14.06	Define a Minimum Viable Product (MVP) and explain its role in testing product/market fit.		
14.07	Describe performance and quality criteria for products and services.		
14.08	Explain supply chain components from raw materials to final customer delivery.		
14.09	Compare production options for goods and services.		
14.10	Identify quality control processes and compliance with safety/regulatory standards.		
14.11	Evaluate distribution channels (direct, indirect, fulfillment, digital, retail) and factors influencing selection.		
14.12	Analyze how competitive advantage strategies (cost, quality, differentiation) influence supply chain decisions.		
15.0	Demonstrate ethics, professionalism, and career readiness. The student will be able to:	ELA.10.C.5.1 Create digital presentations to improve understanding of findings, reasoning, and evidence.
ELA.10.C.5.2 Use online collaborative platforms to create and export publication-ready quality writing tailored to a specific audience, integrating multimedia elements.	
15.01	Develop and apply a personal and business code of ethics.		
15.02	Identify ethical issues related to technology, consumer protection, and workplace conduct.		
15.03	Exhibit professional image, responsibility, and adaptability in business contexts.		
15.04	Participate in career exploration, planning, and work-based learning opportunities.		
15.05	Explain the importance of lifelong learning and maintaining a competitive advantage in the workforce.		
16.0	Solve problems using critical thinking skills, creativity, and innovation. The student will be able to:	ELA.10.C.4.1 Conduct research to answer a question, refining the scope of the question to align with findings, and synthesizing information from multiple reliable and valid sources.	
16.01	Employ critical thinking skills independently and in teams to solve problems and make decisions.		
16.02	Employ critical thinking and interpersonal skills to resolve conflicts.		
16.03	Identify and document workplace performance goals and monitor progress toward those goals.		
16.04	Conduct technical research to gather information necessary for decision-making.		

Florida Department of Education
Student Performance Standards

Course Title: 	Financial Accounting 
Course Number: 	8501130
Course Credit:	1 Credit

Course Description:

This course provides a comprehensive understanding of financial reporting, bookkeeping, and business financial management. Students will learn how businesses track income and expenses, prepare financial statements, and ensure regulatory compliance. The course covers: GAAP principles, accounting software, double-entry accounting, and the preparation of various documents used to record income, expenses, acquisition and disposal of assets, liabilities, and changes in equity.

CTE Standards and Benchmarks	Academic Alignment	
17.0	Demonstrate knowledge of accounting careers, roles, and organizational structures. The student will be able to:	SS.912.E.1.2 Analyze production possibilities curves to explain choice, scarcity, and opportunity costs.	
17.01	Describe how accounting departments function within organizations.		
17.02	Identify roles and responsibilities of accounting staff (CFO, controller, accounts payable/receivable, payroll administrator, bookkeeper, etc.).		
17.03	Explain the impact of the global economy on accounting practices.		
18.0	Demonstrate professional workplace skills and ethics. The student will be able to:	SS.912.E.2.3 Research contributions of entrepreneurs, inventors, and other key individuals from various demographic backgrounds in the development of the United States.
SC.912.TI.1.2 Identify ways to use technology to support lifelong learning.	
18.01	Apply organizational and time management skills to accounting tasks.		
18.02	Perform tasks accurately and with attention to detail.		
18.03	Demonstrate ethical behavior and confidentiality in handling sensitive information.		
18.04	Project a professional image in accounting contexts.		
18.05	Follow workplace safety, policies, and regulations.		
18.06	Identify ethical responsibilities of accountants and bookkeepers, including confidentiality, integrity, and accuracy.		
18.07	Describe the purpose of regulatory compliance frameworks (GAAP, IRS, SOX) and why it matters to businesses and stakeholders.		
19.0	 Apply accounting principles and the accounting cycle. The student will be able to:	MA.912.DP.1.3 Explain the difference between correlation and causation in the contexts of both numerical and categorical data.
ELA.11.R.2.1 Evaluate the structure(s) and features in texts.	
19.01	Set up and use a chart of accounts.		
19.02	Analyze source documents (invoices, receipts, memos, vendor statements, etc.) to identify transactions.		
19.03	Journalize transactions using the double-entry system (debits/credits, T-accounts).		
19.04	Post journal entries to the general ledger.		
19.05	Prepare an unadjusted trial balance.		
19.06	Journalize and post adjusting entries (accruals, deferrals, depreciation, inventory adjustments).		
19.07	Prepare an adjusted trial balance.		
19.08	Prepare financial statements (income statement, statement of owner’s equity, balance sheet, cash flow statement).		
19.09	Journalize and post closing entries.		
19.10	Prepare a post-closing trial balance.		
20.0	Apply accounting for assets, liabilities, equity, and payroll. The student will be able to:	MA.912.FL.2.1 Given assets and liabilities, calculate net worth using spreadsheets and other technology.
SS.912.FL.2.1 Describe how people choose jobs or careers for which they are qualified based on potential income as well as non-income factors, such as job satisfaction, independence, risk, family, or location.	
20.01	Account for cash, receivables, and sales transactions.		
20.02	Apply inventory valuation methods and adjustments.		
20.03	Record and calculate depreciation for fixed assets.		
20.04	Account for accounts payable, purchases, and other liabilities.		
20.05	Record payroll transactions, payroll taxes, and prepare payroll forms.		
20.06	Identify and record equity transactions (capital contributions, retained earnings, owner’s equity, stock sale and dividends).		
21.0	Perform reconciliation and financial analysis. The student will be able to:	MA.912.DP.2.2 Use the mean and standard deviation of a data set to fit it to a normal distribution and to estimate population percentages. Recognize that there are data sets for which such a procedure is not appropriate.	
21.01	Perform bank reconciliations and identify reconciling terms.		
21.02	Reconcile subsidiary ledgers (A/R, A/P) with control accounts.		
21.03	Prepare correcting entries for errors.		
21.04	Analyze cost of goods sold, revenues, and budgets vs. actual reports.		
21.05	Interpret financial statements for internal and external users.		
22.0	Apply accounting technology and digital tools. The student will be able to:		
22.01	Demonstrate proficiency in accounting software for recording, posting, and reporting.		
22.02	Use spreadsheets to organize, calculate, and analyze financial data.		
22.03	Format and present financial data visually with charts and graphs.		
22.04	Secure digital accounting records and evaluate online resources for reliability.		
22.05	Explain compliance regulations relating to financial technology (PCI DSS) and how they protect transactions and prevent fraud.		
22.06	Describe how emerging financial technologies (e.g., blockchain, digital payments, AI, etc.) are shaping modern accounting practices.	SC.912.DC.1.2 Analyze the effects of digital currencies on the current financial market.	

Florida Department of Education
Student Performance Standards

Course Title: 	Financial Technology Capstone
Course Number: 	8501140
Course Credit:	1 Credit

Course Description:

This capstone course brings together business strategy, finance, and technology, challenging students to apply their skills to real-world financial problems and systems. Through team-based projects, research, and presentations, students will explore concepts in data analytics, AI integration and industry trends, financial portfolio management, career portfolio management, project management, and emerging financial technologies.

CTE Standards and Benchmarks	
23.0	Demonstrate professional and ethical workplace behaviors. The student will be able to:	
23.01	Apply ethical reasoning in financial and project decisions.	
23.02	Demonstrate confidentiality in handling financial and customer information.	
23.03	Exhibit teamwork, leadership, and professional communication.	
24.0	Apply principles of personal finance. The student will be able to:	
24.01	Interpret pay stubs, tax forms, deductions and credits.	
24.02	Create and manage budgets using multiple methods (zero-based, 50/30/20, envelope).	
24.03	Compare financial institutions, banking products, and payment methods.	
24.04	Evaluate investments, risk-return tradeoffs, and retirement options.	
24.05	Analyze credit scores, debt management strategies, and lending options.	
24.06	Compare insurance options, premiums, deductibles, and consumer protections.	
25.0	Apply accounting and bookkeeping skills. The student will be able to:	
25.01	Use accounting software to set up accounts, manage transactions, and generate reports.	
25.02	Record sales, purchases, vendor, and payroll transactions.	
25.03	Reconcile bank accounts and apply transaction rules.	
25.04	Prepare financial statements and interpret results.	
26.0	Apply data analysis and visualization. The student will be able to:	
26.01	Collect, organize, and clean datasets for business decision-making.	
26.02	Describe common data types in finance.	
26.03	Perform descriptive, diagnostic, and predictive analysis.	
26.04	Create and interpret data visualizations (charts, dashboards, infographics).	
26.05	Evaluate bias, privacy, and responsible use of business data.	
27.0	Apply project management practices. The student will be able to:	
27.01	Describe predictive, adaptive, and hybrid project approaches.	
27.02	Develop a project charter defining scope, schedule, and budget.	
27.03	Create a work breakdown structure, risk assessment, and communication plan.	
27.04	Monitor and control project scope, budget, and timeline.	
27.05	Close out a project with sponsor signoff and lessons learned.	
28.0	Integrate financial data and project skills in a capstone project. The student will be able to:	
28.01	Plan and organize a business or financial project aligned to student career goals.	
28.02	Apply financial analysis, accounting records, and project planning tools.	
28.03	Use data analytics to support financial or managerial decisions.	
28.04	Present findings in a professional portfolio and oral defense.	
29.0	Analyze ethical and regulatory compliance issues in business and finance.	
29.01	Research and explain how financial regulations (GAAP, SEC, IRS, CFPB, etc.) affect business decisions.	
29.02	Analyze case studies involving ethical dilemmas in accounting, project management, data, or finance.	
29.03	Analyze case studies on the use of emerging technologies in finance (e.g., blockchain audits, digital currency fraud, RegTech compliance tools) and evaluate their impact on businesses and consumers.	
29.04	Evaluate the consequences of unethical or noncompliant behavior for organizations, employees, and customers.	
29.05	Recommend ethical courses of action for given business or financial scenarios.	

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. 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)

CTSOs are co-curricular 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. Other CTSOs not listed in this curriculum framework or recognized by the Florida Department of Education are permissible provided they support student mastery over the standards and benchmarks of this curriculum framework.

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.