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Guidance is not provided on how to “import” international standards into national legislative and regulatory systems, on the design and operation of appropriate regulatory frameworks, or on the interfaces with other regulatory instruments and institutions (such as those for banking and securities regulation) which could contribute to the monitoring and enforcement of international standards. As currently drafted, international accounting and auditing standards implicitly assume the existence of legal, institutional and policy conditions (“preconditions”) which are often undeveloped or absent in many countries. The structure of national economies, and the role played by high-quality external financial reporting, shape the. | LESSON PLAN 1 BASIC ACCOUNTING INTRODUCTION KEY CONCEPT Introduction to accounting principles and purpose PERFORMANCE OBJECTIVES 1. Students will understand the importance of accurate accounting and business analysis through financial statements. 2. Student will understand the basic principles and procedures of the accounting cycle . PATHWAY STANDARDS ADDRESSED A1.0 - Students understand the basic principles and procedures of the accounting cycle. A1.2 - Examine analyze and categorize financial transactions A2.0 - Students understand and apply accounting principles and concepts. A2.1 Understand how to identify current and long-term assets and liabilities A2.3 Understand the processes involved in revenue recognition and in matching income and expenses. ACADEMIC SKILLS REINFORCED List Math 24.2 Students identify the hypothesis and conclusion in logical deduction English 2.4 Listening and Speaking 1.1 Formulate judgments about the ideas under discussion and support those judgments with convincing evidence. FOUNDATION OR ESLRS ADDRESSED List 5.3 Use critical thinking skills to make informed decisions and solve problems. 5.4 Understand how financial systems and tools are used to solve business problems. MATERIALS Fundamental Accounting Principles 15th ed McGraw-Hill www.sec.gov online database called Edgar that has accounting information for thousands of companies. Principles of Accounting PowerPoint outline attached Principles of Accounting Challenge with Key Cards with GAAP principles - hand out to students Accounting Jeopardy MOTIVATION OPENER What do you know about accounting When do you think people first began to use accounting Would you believe the first recorded accounting records were found in Egypt where Pharaohs kept track of labor and materials in the building of the pyramids Who do you think comes up with the rules that companies use to determine how they account for their business No it isn t corrupt CEOs of corporations. We re going to take a look at the
