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In the lower division baccalaureate/associate degree category, 3 semester hours in Accounting (5/12) (5/17 revalidation).NOTE: The title Advanced in this case is useful for NOCTI purposes only and does not imply comparability to an Advanced Accounting college course. NOTE: An additional 1-2 credits may be awarded based on successful completion of the Performance Component when given in conjunction with the written proficiency examination.Students will be able to journalize an opening entry; interpret information contained in source documents; follow principles of double-entry bookkeeping in the journalizing process; record entries in special journals; total and post special journals; adjust for bad debts using direct write-off or allowance methods; analyze transactions involving owners' equity; post from special journals to general and subsidiary ledger accounts; demonstrate understanding of multicolumn ledger rulings and computerized posting methods; use appropriate posting references; prove accuracy of posting to ensure entries are in balance; calculate employee earnings; enter payroll data in a payroll earnings record; demonstrate familiarity with electronic payroll data entry; complete a payroll register; prepare a payroll check and check stub with appropriate information; record information found on W-4 forms in employee data section; calculate appropriate employee payroll taxes and employer payroll tax liabilities; determine appropriate deposit dates, documentation, and prepare quarterly state and federal tax forms; journalize payroll entries at end of earnings period in appropriate journals; complete check stubs and checks; enter appropriate data on a deposit slip; reconcile a bank statement; follow-up on outstanding checks, including voiding and/or reissuing checks; use online and electronic banking procedures, credit cards and/or debit cards; manage multiple bank accounts and transactions; demonstrate knowledge of a merchandise inventory account; analyze effects on accounts by the purchase of merchandise; calculate the cost of merchandise sold; prepare adjusting entries based on physical inventory; calculate for obsolete or a shrinkage of inventory; prepare 8 or 10 column worksheets; prepare the needed financial statements from a completed worksheet; verify financial statements against worksheets for accuracy; record and post adjusting and closing entries; locate and correct accounting errors; prepare post-closing trial balance from general ledger; identify and locate appropriate business forms used in bookkeeping and/or accounting; apply procedures for using electronic data for various bookkeeping and/or accounting purposes; use a calculator, adding machine, and computer; generate and interpret charts, graphs, and spreadsheets; exhibit familiarity with the internal controls for sensitive source documents; identify internal controls for e-commerce and internal controls for the protection of company assets; exhibit familiarity with confidentiality and ethics; use terminology relating to accounting; identify careers in accounting; and exhibit understanding of regulatory bodies.Performance Component: Identification of Account Balances (7%), Journal Entries (32%), Posting Verification (12%), Banking (9%), Payroll (15%), Complete Worksheet (9%), and Financial Statements (16%).Students will be able to journalize an opening entry; interpret information contained in source documents; follow principles of double-entry bookkeeping in the journalizing process; record entries in special journals; total and post special journals; adjust for bad debts using direct write off or allowance methods; analyze transactions involving owners' equity; post from special journals to general and subsidiary ledger accounts; use multi-column ledgers and computerized posting methods; use appropriate posting references; prove accuracy of posting to ensure entries are in-balance; calculate employee earnings based on hourly and/or salaried time records; enter payroll data in a payroll earnings record; demonstrate familiarity with electronic payroll data entry; complete a payroll register; prepare a payroll check and check stub with appropriate information; record information found on W-4 forms in employee data section; demonstrate understanding of payroll taxes; demonstrate understanding of employer payroll liabilities; journalize payroll entries at end of earnings period in appropriate journals; demonstrate understanding of processes and functions of payroll records; reconcile a bank statement; follow-up on outstanding checks, including voiding and/or reissuing checks; demonstrate familiarity with online and electronic banking procedures; exhibit understanding of credit cards and/or debit cards; demonstrate knowledge of a merchandise inventory account; analyze effects on accounts by the purchase and sale of merchandise; determine the cost of merchandise sold; prepare adjusting entries based on physical inventory; complete Accounting Cycle; complete 8 or 10 column worksheets; prepare the needed financial statements from a completed worksheet; verify the financial statements against the worksheet for accuracy; record and post adjusting and closing entries; locate and correct accounting errors; prepare post-closing trial balance from general ledger; identify uses of various business forms used in bookkeeping and/or accounting; locate data from a bookkeeping and/or accounting record or source document; manipulate electronic data for various bookkeeping and/or accounting purposes; use a calculator, adding machine, and computer; demonstrate ability to understand charts and graphs; demonstrate familiarity with basic computer terminology and spreadsheet software; demonstrate understanding of cash or accrual accounting; demonstrate understanding of departmentalized accounting and terminology related to accounting; establish and replenish the petty cash fund; apply various methods of maintaining inventory; differentiate between proprietorship, partnership, and corporation; demonstrate accounting procedures used in partnerships; record accounting entries for the installment payment systems; determine uncollectible accounts through aging of accounts receivable; record bookkeeping entries for distributing dividends; recognize and understand the concept of goodwill; record entries for research and developmental costs; demonstrate understanding of stocks, dividends, declarations and payments; record entries for corporations issuing cash dividends; analyze and project net yearly income.Performance Component: Journal Entries (27%), Posting Verification (10%), Payroll (12%), Complete Worksheet (7%), Financial Statements (14%), Ratio and Partial Horizontal Analysis (10%), and Advanced Journal Entries (20%).Students will be abel to: journalize an opening entry; interpret information contained in source documents; follow principles of double-entry bookkeeping in the journalizing process; record entries in special journals; total and post special journals; adjust for bad debts using direct write-off or allowance methods; analyze transactions involving owners’ equity; post from special journals to general and subsidiary ledger accounts; demonstrate understanding of multicolumn ledgers and computerized posting methods; use appropriate posting references; prove accuracy of posting to ensure entries are in balance; calculate employee earnings; enter payroll data in a payroll earnings record; demonstrate familiarity with electronic payroll data entry; complete a payroll register; prepare a payroll check and check stub with appropriate information; record information found on W-4 forms in employee data section; calculate appropriate employee payroll taxes and employer payroll tax liabilities; determine appropriate deposit dates, documentation, and prepare quarterly state and federal tax forms; journalize payroll entries at end of earnings period in appropriate journals; complete check stubs and checks; enter appropriate data on a deposit slip; reconcile a bank statement; follow up on outstanding checks, including voiding and/or reissuing checks; use online and electronic banking procedures and credit cards and/or debit cards; manage multiple bank accounts and transactions; reconcile and replenish petty cash funds; demonstrate knowledge of a merchandise inventory account; analyze effects on accounts by the purchase of merchandise; calculate the cost of merchandise sold; prepare adjusting entries based on physical inventory; calculate costs for obsolete or shrinkage of inventory; complete 8 or 10 column worksheets; prepare necessary financial statements from a completed worksheet; verify financial statements against worksheets for accuracy; record and post adjusting and closing entries; locate and correct accounting errors; prepare post-closing trial balance from general ledger; identify and locate appropriate business forms used in bookkeeping and/or accounting; apply procedures for using electronic data for various bookkeeping and/or accounting purposes; demonstrate ability to use calculator, adding machine, and computer; generate and interpret charts and graphs; generate and interpret spreadsheets; identify internal controls for sensitive source documents and internal controls for e-commerce; use internal controls for the protection of company assets; practice confidentiality and ethics; use terminology relating to accounting; identify careers in accounting; exhibit understanding of regulatory bodies; compare and contrast cash or accrual accounting; differentiate between proprietorship, partnership, corporation, and departmental accounting procedures; Record accounting entries for installment payment systems; Calculate the amount of uncollectible accounts through aging of accounts receivable; Exhibit understanding of stocks, declarations, and payment of dividends; calculate and record depreciation and amortization; and calculate and analyze financial ratios.NOCTI teacher exams assess individuals' technical knowledge and skills in an online proctored proficiency examination format.

NOTE: An additional 1-2 credits may be awarded based on successful completion of the Performance Component when given in conjunction with the written proficiency examination.

In addition, some programs administer a performance component test to assess application of skills.

In the lower division baccalaureate/associate degree category, 3 semester hours in Introduction to Horticulture (9/15).

Students will be able to: demonstrate positive safety attitudes and responsibilities; define basic emergency procedures, equipment safety systems and consumer liability issues associated with them; demonstrate structural and environmental safety; exhibit knowledge and proficiency of shielded metal arc welding (SMAW) procedures and gas metal arc welding (GMAW) procedures; exhibit knowledge and proficiency of gas cutting and welding procedures; exhibit knowledge and proficiency of plastic welding procedures; exhibit knowledge of milling machines, lathes, grinders, and saws; exhibit knowledge and proficiency of fluid power system; exhibit knowledge and proficiency of engine system; exhibit knowledge and proficiency of electrical system; exhibit knowledge and proficiency of power train system; service and maintain machines and equipment; identify and analyze machines and equipment components; troubleshoot and diagnose machines and equipment; disassemble and reassemble machines and equipment, test operation, and make adjustments as necessary; solve problems to determine voltage, amperage, resistances, and wattages; exhibit knowledge and show proficiency with use of a voltmeter, ohmmeter, ammeter, or wattmeter; exhibit knowledge and proficiency of structural wiring; disassemble, clean, and reassemble electric motors; exhibit knowledge and proficiency of plumbing procedures; demonstrate knowledge of framing process and identify appropriate building materials; calculate board feet and cost of materials; demonstrate knowledge of concrete structures; read and interpret blueprints and plans; demonstrate knowledge of roofing and ventilation systems; complete a bill of materials; calculate cost of a project; accurately record and interpret nameplate information; calculate cost of operating equipment; establish and maintain effective business strategies and interpersonal communication skills; calculate, maintain, and analyze accurate business records; display knowledge of basic information management skills; set up and adjust field survey equipment; calculate, measure, maintain, and analyze data from field survey; complete differential or profile leveling problem; read and interpret maps including property, township, zoning, and topographical maps; demonstrate familiarity with national environmental agencies such as Natural Resource Conservation Service (NRCS), Environmental Protection Agency (EPA), or Department of Environmental Quality (DEQ); examine career opportunities in the agriculture power and systems technologies; identify advanced training or post secondary education needed for careers in agriculture power and systems technologies; demonstrate knowledge of personal characteristics important to specific occupations in power and systems technologies.

Students will be able to: apply knowledge of the basics of animal systems and plant and insect systems; apply knowledge of the basics of soil, water, and air systems; use, maintain, and store tools and equipment appropriately; analyze current issues in the fields of Animal Science, Natural Resources, and Agricultural Biotechnology; apply knowledge of anatomy and physiology to identify, produce, and manage animals in a domesticated or natural environment; provide proper nutrition, handling, and sanitation to maintain animal health; recognize animal behaviors, and employ precautions to facilitate working with animals safely; apply reading, writing, mathematical, and science skills in an Animal Science, Natural Resources, and/or Agricultural Biotechnology environment; discuss the major governing bodies and groups that impact how Animal Science, Natural Resources, and/or Agricultural Biotechnology organizations function (e.g., EPA); discuss economic principles as applied to Animal Science, Natural Resources, and/or Agricultural Biotechnology systems (e.g., supply and demand, profit); define major laws and regulations that impact the Animal Science, Natural Resources, and/or Agricultural Biotechnology industry; identify and practice ethical behavior in the workplace; locate, organize, and reference written information from reliable sources to communicate with coworkers and clients; develop and deliver formal and informal presentations using appropriate media to engage and inform audiences; apply listening skills and interpret verbal and nonverbal behaviors to enhance communication with coworkers and clients; interpret and use tables, charts, and graphics to support written and oral communication; use computers and software to increase general work efficiency; use information technology tools specific to Animal Science, Natural Resources, and/or Agricultural Biotechnology to access and manage information (e.g., GPS); use problem solving and critical thinking skills to locate sources of information about problems and determine appropriate methods for investigating causes; use problem solving and critical thinking skills to determine root causes of problems and suggest solutions; exhibit leadership practices to improve production and quality of work and work environment; work effectively in a team environment to improve the quality of work and the work environment; identify and practice appropriate environmental, health, and safety procedures for Animal Science, Natural Resources, and/or Agricultural Biotechnology occupations; demonstrate appropriate first aid knowledge and procedures for Animal Science, Natural Resources, and/or Agricultural Biotechnology occupations; demonstrate employability skills related to a career in Animal Science, Natural Resources, and/or Agricultural Biotechnology; and pursue career development skills to advance in Animal Science, Natural Resources, and/or Agricultural Biotechnology careers.

Performance Component: Business Writing - Memo Preparation (15%), Document Processing (37%), Preparing a Spreadsheet (20%), Creating a Chart (14%), and Create a Flyer (14%).

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