INTERNATIONAL BUSINESS
Program Description
Accounting 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. Automated accounting activities using spreadsheet
and accounting software are included. International Business
prepares students to live and work in a global economy. The content includes
an understanding of business principles, management styles, economics,
and customs that affect business systems in the international environment.
International Finance Systems introduces the laws and regulations
governing international trade including knowledge of import/export activities,
banking, treaties, and currency exchange rates.
Business Core Courses:
Specialization Courses:
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 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.
Program Structure
This program is a planned sequence of instruction consisting
of the Business Technology Education Core and three additional occupational
completion points. Secondary or postsecondary students who have previously
completed the Business Technology Education Core will not have to repeat
the core. A student who completes the applicable competencies at any occupational
completion point may either continue with the training program or exit as
an occupational completer.
When offered at the post secondary level, this program is
comprised of courses which have been assigned course numbers in the SCNS
(Statewide Course Numbering
System) in accordance with Section 1007.24 (1), F.S. Career and Technical
credit shall be awarded to the student on a transcript in accordance with
Section 1001.44 (3)(b), F.S.
Laboratory Activities
Laboratory activities are an integral part of this program.
These activities include instruction in the use of safety procedures, tools,
equipment, materials, and processes related to these occupations. Equipment
and supplies are provided to enhance hands-on experiences for students.
Career and Technical Student Organization (CTSO)
Future Business Leaders of America (FBLA) and Business Professionals
of America (BPA) are the appropriate career and technical student organizations
for providing leadership training and reinforcing specific career and technical
skills for secondary students. For postsecondary students, Phi Beta Lambda
and BPA are the appropriate student organizations. Career and Technical Student
Organizations provide activities for students as an integral part of the
instruction offered. The activities of such organizations are defined as
part of the curriculum in accordance with Rule 6A-6.065, F.A.C.
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 program-specific
OJT framework apply.
There is a Cooperative Education Manual available on-line that has guidelines
for students, teachers, employers, parents and other administrators and sample
training agreements. It can be accessed on the DOE website at http://www.fldoe.org/workforce/programs/doc/coopm.doc.
