Fort Dodge Community School District

Job Opportunities Available for 2022-2023

Course Description:

Accounting I introduces the student to the double-entry method for utilization in a sole proprietorship and partnership.  Course emphasis is directed towards those students interested in office management, business administration, or college-level accounting.
Articulation: This course, along with Accounting II, can be articulated for 3 hours of college credit at the community college level.

Course Goals:

1. Students will be able to complete the various steps of the accounting cycle and explain the purpose of each step.

2. Students will determine the value of assets, liabilities, and owner’s equity according to generally accepted accounting principles (GAAP), explaining when and why they are used.

3. Students will prepare, interpret and analyze financial statements using manual systems for service and merchandising businesses.

4. Students will apply appropriate accounting principles to various forms of ownership, payroll, income taxation and managerial systems.

5.    Students will use planning and control principles to evaluate the performance of an organization, apply differential analysis and present value concepts to make decisions.


Ross, K., Gilbertson, C., Lehman, M., Hanson, R. (2000).  Century 21 Accounting.  Cincinnati, Ohio:  South-Western Publishing


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