Course Description for BAT4M Grade 12 Accounting Online Course
Grade 12 Accounting (BAT4M) introduces students to advanced accounting principles that will prepare them for post-secondary studies in business. Students will learn about ﬁnancial statements for various forms of business ownership and how those statements are interpreted in making business decisions. This course expands students’ knowledge of sources of ﬁnancing, further develops accounting methods for assets, and introduces accounting for partnerships and corporations.
Summary of Units and Timelines for Grade 12 Accounting BAT4M
Below is the suggested sequence of course unit delivery as well as the recommended number of hours to complete the respective unit. For complete details of targeted expectations within each unit and activity, please see each Unit Overview found in the BAT4M course profile.
The Accounting Cycle
Accounting Practices for Assets
Mid Semester Point
Partnerships and Corporations
Summative Research Essay
Accounting is the language of business. It is difficult to imagine an organization or an individual that is not affected in some way by accounting. From the local corner store to the world’s largest corporation, businesses use accounting to organize, understand, and communicate all aspects of their financial position. Ultimately, it is this understanding that helps people make wise business decisions. The integration of information technology and accounting software throughout the accounting curriculum will help prepare students for today’s business environment. Students who learn not only the fundamentals of accounting, but how to think and apply that knowledge, will have the confidence to integrate accounting principles and practices into their work in a wide spectrum of careers.
Teachers will bring enthusiasm and varied teaching and assessment approaches to the classroom, addressing individual students’ needs and ensuring sound learning opportunities for every student. The activities offered should enable students to relate and apply these concepts to the social, environmental, and economical conditions and concerns of the world in which they live. Opportunities to relate knowledge and skills to these wider contexts will motivate students to learn in a meaningful way and to become life-long learners. Teachers will help students understand that problem solving of any kind often requires a considerable expenditure of time and energy and a good deal of perseverance. Teachers also will encourage students to investigate, to reason, to explore alternative solutions and to take the risks necessary to become successful problem solvers. Effective instructional approaches and learning activities draw on students’ prior knowledge, capture their interest, and encourage meaningful practise both inside and outside the classroom. Students will be engaged when they are able to see the connection between the scientific concepts they are learning and their application in the world around them and in real-life situations. Due to its importance, students will have opportunities to learn in a variety of ways- individually, cooperatively, independently, with teacher direction, through hands-on experiences, and through examples followed by practice. The approaches and strategies teachers use will vary according to both the object of the learning and the needs of the students. Teachers will accomplish this in online environment with the use of: virtual labs, online simulations, animations, videos, discussion forums, live chat and other interactive objects.
All students can succeed. Some students are able, with certain accommodations, to participate in the regular course curriculum and to demonstrate learning independently. Accommodations allow access to the course without any changes to the knowledge and skills the student is expected to demonstrate. The accommodations required to facilitate the student’s learning can be identified by the teacher, but recommendations from a School Board generated Individual Education Plan (IEP) if available can also be consulted. Instruction based on principles of universal design and differentiated instruction focuses on the provision of accommodations to meet the diverse needs of learners. Examples of accommodations (but not limited to) include:
Adjustment and or extension of time required to complete assignments or summative tasks
Providing alternative assignments or summative tasks
Use of scribes and/or other assistive technologies
Simplifying the language of instruction
Teachers will bring additional resources and teaching materials that provide a rich and diverse learning environment. Units in this course profile make specific reference to the intended textbook for this course but can be substituted for any relevant and approved text.