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BUSINESS EDUCATION 11 AND 12 AND ECONOMICS 12

? Accounting 11 and 12 ? Financial Accounting 12 ? Business Computer Applications 11 ? Business Information Management 12

? Data Management 12 ? Economics 12

? Entrepreneurship 12 ? Management Innovation 12

? Marketing 11 and 12

Integrated Resource Package 1998

Ministry of Education

This IRP was revised in April 2011 to remove references to the 1995 Graduation Program. (page 22)

IRP 065

Copyright ? 1998 Ministry of Education Province of British Columbia

Copyright Notice No part of the content of this document may be reproduced in any form or by any means, including electronic storage, reproduction, execution , or transmission without the prior written permission of the Province.

Proprietary Notice This document contains information that is proprietary and confidential to the Province. Any reproduction, disclosure, or other use of this document is expressly prohibited except as the Province may authorize in writing.

Limited Exception to Non-Reproduction Permission to copy and use this publication in part, or in its entirety, for non-profit educational purposes within British Columbia and the Yukon, is granted to all staff of BC school board trustees, including teachers and administrators; organizations comprising the Education Advisory Council as identified by Ministerial Order; and other parties providing direct or indirect education programs to entitled students as identified by the School Act or the Independent School Act.

TABLE OF CONTENTS

PREFACE: USING THIS INTEGRATED RESOURCE PACKAGE

Preface . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . III

INTRODUCTION TO BUSINESS EDUCATION 11 AND 12 AND ECONOMICS 12

Why Business Education and Economics? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 What Are Business Education and Economics? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 K to 12 Curriculum Overview . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Organization of the Business Education 11 and 12 and Economics 12 Curricula . . . . 5 Suggested Instructional Strategies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Considerations for Instruction in Business Education and Economics . . . . . . . . . . . . 9 Suggested Assessment Strategies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 Integration of Cross-Curricular Interests . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Learning Resources . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 Planning Your Program . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13

THE CURRICULA

Accounting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 ? Accounting 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 ? Accounting 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 ? Financial Accounting 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40 Business Communication Systems . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50 ? Business Computer Applications 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54 ? Business Information Management 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64 ? Data Management 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 72 Economics . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 81 ? Economics 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 84 Entrepreneurship and Management . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 97 ? Entrepreneurship 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 102 ? Management Innovation 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 112 Marketing. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 123 ? Marketing 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 126 ? Marketing 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 136

BUSINESS EDUCATION 11 AND 12 AND ECONOMICS 12 ? III

TABLE OF CONTENTS

BUSINESS EDUCATION 11 AND 12 AND ECONOMICS 12 APPENDICES Appendix A: Prescribed Learning Outcomes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A-4 Appendix B: Learning Resources . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B-3 Appendix C: Cross-Curricular Interests . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C-3 Appendix D: Assessment and Evaluation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . D-3 Appendix E: Acknowledgments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . E-3

IV ? BUSINESS EDUCATION 11 AND 12 AND ECONOMICS 12

PREFACE: USING THIS INTEGRATED RESOURCE PACKAGE

T his Integrated Resource Package (IRP) provides basic information teachers will require in order to implement the Business Education 11 and 12 curriculum. The information contained in this IRP is also available via the Ministry web site: . The following paragraphs provide brief descriptions about each section of the IRP.

THE INTRODUCTION

The Introduction provides general information about Business Education 11 and 12, including special features and requirements. It also provides a rationale for teaching Business Education 11 and 12 in BC schools.

BUSINESS EDUCATION 11 AND 12 CURRICULUM

The provincially prescribed curriculum for Business Education 11 and 12 is structured in terms of curriculum organizers. The main body of this IRP consists of four columns of information for each organizer. These columns describe:

? provincially prescribed learning outcome statements

? suggested instructional strategies for achieving the outcomes

? suggested assessment strategies for determining how well students are achieving the outcomes

? provincially recommended learning resources

Prescribed Learning Outcomes

Learning outcome statements are content standards for the provincial education system. Prescribed learning outcomes set

out the knowledge, enduring ideas, issues, concepts, skills, and attitudes for each subject. They are statements of what students are expected to know and be able to do in each grade. Learning outcomes are clearly stated and expressed in observable terms. All learning outcomes complete the stem: "It is expected that students will. . . . ". Outcome statements have been written to enable teachers to use their experience and professional judgment when planning and evaluating. The outcomes are benchmarks that will permit the use of criterion-referenced performance standards. It is expected that actual student performance will vary. Evaluation, reporting, and student placement with respect to these outcomes depend on the professional judgment of teachers, guided by provincial policy.

Suggested Instructional Strategies

Instruction involves the use of techniques, activities, and methods that can be employed to meet diverse student needs and to deliver the prescribed curriculum. Teachers are free to adapt the suggested instructional strategies or substitute others that will enable their students to achieve the prescribed learning outcomes. These strategies have been developed by specialist and generalist teachers to assist their colleagues; they are suggestions only.

Suggested Assessment Strategies

The assessment strategies suggest a variety of ways to gather information about student performance. Some assessment strategies relate to specific activities; others are general. These strategies have been developed by specialist and generalist teachers to assist their colleagues; they are suggestions only.

BUSINESS EDUCATION 11 AND 12 ? III

PREFACE: USING THIS INTEGRATED RESOURCE PACKAGE

Provincially Recommended Learning Resources

Provincially recommended learning resources are materials that have been reviewed and evaluated by BC educators in collaboration with the Ministry of Education according to a stringent set of criteria. These resources are organized as Grade Collections. A Grade Collection is the format used to organize the provincially recommended learning resources by grade and by curriculum organizer. It can be regarded as a `starter set' of basic resources to deliver the curriculum. These resources are typically materials suitable for student use, but they may also include information primarily intended for teachers. Teachers and school districts are encouraged to select those resources that they find most relevant and useful for their students, and to supplement these with locally approved materials and resources to meet specific local needs.

The recommended resources listed in the main body (fourth column) of this IRP are those that either present comprehensive coverage of the learning outcomes of the particular curriculum organizer or provide unique support to specific topics. Further information about these recommended learning resources is found in Appendix B.

THE APPENDICES

A series of appendices provides additional information about the curriculum, and further support for the teacher.

? Appendix A lists the curriculum organizers and the prescribed learning outcomes for each grade for the curriculum.

? Appendix B consists of general information on learning resources as well as Grade Collection organizational charts and annotations for the provincially recommended resources. New resources are evaluated and added to the Grade Collections on a regular basis.

? Appendix C contains assistance for teachers regarding provincial evaluation and reporting policy. Prescribed learning outcomes have been used as the source for samples of criterion-referenced evaluations.

? Appendix D acknowledges the many people and organizations that have been involved in the development of this IRP.

IV ? BUSINESS EDUCATION 11 AND 12

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