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RECORDKEEPING |
5 Credits
Listed below is the course description
for Recordkeeping
Description:
As a
course of study, recordkeeping is not entirely new. Recordkeeping was offered in selected areas, primarily urban, as early as the
1930s. While enrollments grew rapidly in the 1950s and 1960s, it was not until the early 1970s that
the importance of
recordkeeping came
to be recognized nationally. Now
it is accepted as an important part of the business curriculum in the secondary
school.
What Recordkeeping Is
§
Recordkeeping is a course in financial management and basic
accounting with primary emphasis on
source records and secondary emphasis on double
entry work.
§
Recordkeeping has both personal and vocational objectives and provides valuable
career exploratory
opportunities.
§
Recordkeeping is a course designed to give attention to the
personal and job needs not only of students who will be employed in bookkeeping
occupations but also of people who will work in a wide variety of jobs and situations
where the keeping of basic
financial records is important. For instance, secretaries, cosmetologists, auto mechanics, sales-people, medical
aides, production supervisors, and members
of households can profit from a course in recordkeeping.
What Recordkeeping Is Not
§
Recordkeeping is not a subject just for personal use but also for vocational
training.
§
Recordkeeping is not a watered-down accounting course. Instead,
recordkeeping emphasizes personal and business source records followed by enough double entry work to keep
a small set of books or to lead the student
into an accounting
course.
§
Recordkeeping does not teach students how to keep the records of a small firm
only. It also involves teaching students specialized office record-keeping
tasks and data processing activities that are characteristic of larger companies.
§
Recordkeeping is not restricted to any particular group of students but is aimed
at (1) the kinds of business
activities engaged in by many levels of employees
and (2) the personal financial tasks confronted by all high school graduates.
Objectives
1. To prepare students to
perform better in a competitive
world by teaching them to keep vital personal
financial records.
2. To prepare business students
for office and related employment by teaching
them to identify,
interpret, and keep
numerous financial records.
3. To help prepare other
vocational students (home
economics students, for example) for their future
jobs by providing the recordkeeping skills needed
to supplement the student's primary vocational skill.
4. To provide valuable career
education by making available numerous opportunities
for exploration and experience in diverse office jobs and activities.
5. To prepare students for
further study in
recordkeeping,
bookkeeping, accounting, data processing, and related occupations.
Topics:
--Elements of Recordkeeping
--Working with Records
Personal Recordkeeping
--Financial Planning and
Recordkeeping
--Credit and Ownership Records
--Banking Records
--Automobile Records
--Personal Tax Records
Business Recordkeeping
--Cash Receipts Records
--Cash Payments Records
--Sales Records
--Purchase Records
--Payroll Records
