Units	Hours
Unit One: Fundamental Accounting Principles This unit introduces students to various accounting operations and how they affect individuals and businesses. Students will research the three professional accounting designations and describe each group's focus. They will learn about the Generally Accepted Accounting Principles, which are a set of rules that govern the field of accounting. Finally, they will look into the three most common types of business organization: sole proprietorship, partnership, and corporation.	30 hours
Unit Two: Advance Accounting Practices This unit provides students with an understanding of the procedures and principles of the accounting cycle for a retail business. Demonstrate an understanding of the accounting practices for sales tax. Apply accounting practices in a computerized environment.	20 hours
Unit Three: Internal Control, Financial Analysis, and Decision Making Students will demonstrate an understanding of internal control procedures in the financial management of a business in this unit. Students will assess a company's financial situation by analyzing performance metrics and financial statements. They will also explain how accounting data is used in decision making.	25 hours
Unit Four: Ethics, Impact of Technology, and Careers This unit introduces students to the role of ethics in accounting practice and the impact of current issues on it. Students will evaluate the impact of technology on business accounting functions. They will also discuss professional accounting designations and career options.	25 hours
Exam/RST
Rich Task Summative 20% This is a summative task assigned at the end of the course that brings together many of the expectations covered throughout the course and is created to assess and evaluate a student’s ability to demonstrate their understanding of the expectations through not only the product, but through conversation and observation.	8 hours
Final Exam 10% This is a proctored exam worth 30% of your final grade.	2 hours
Total Hours	110 hours

Resources required by the student:
Note: This course is entirely online and does not require or rely on any textbook.

• Laptop and/or personal computer (preferably with Google Chrome or Mozilla Firefox as a web browser)
• Access to video recording and handwritten work scanning (mobile phone, tablet, iPad, webcams)
• Stable internet connection
• Microsoft Excel or Google Sheets
• Scientific Calculator

BAF3M: Financial Accounting Fundamentals
Grade 11 University/College Preparation

Fundamental Accounting Practices	Advanced Accounting Practices	Internal Control, Financial Analysis, and Decision Making	Ethics, Impact of Technology, and Careers
Overall Expectations: By the end of this Course students will: Describe the discipline of accounting and its importance for business; Describe the differences among the various forms of business organization; Demonstrate an understanding of the basic procedures and principles of the accounting cycle for a service business.	Overall Expectations: By the end of this Course students will: Demonstrate an understanding of the procedures and principles of the accounting cycle for A merchandising business; Demonstrate an understanding of the accounting practices for sales tax; Apply accounting practices in a computerized environment	Overall Expectations: By the end of this Course students will: Demonstrate an understanding of internal control procedures in the financial management of a business; Evaluate the financial status of a business by analyzing performance measures and financial statements; Explain how accounting information is used in decision making.	Overall Expectations: By the end of this Course students will: Assess the role of ethics in, and the impact of current issues on, the practice of accounting; Assess the impact of technology on the accounting functions in business; Describe professional accounting designations and career opportunities.

STRATEGIES FOR ASSESSMENT AND EVALUATION OF STUDENT PERFORMANCE:

There are three forms of assessment that will be used throughout this course:

Assessment for Learning: Assessment for learning will directly influence student learning by reinforcing the connections between assessment and instruction, and provide ongoing feedback to the student. Assessment for learning occurs as part of the daily teaching process and helps teachers form a clear picture of the needs of the students because students are encouraged to be more active in their learning and associated assessment. Teachers gather this information to shape their teaching environment.

Assessment for learning is:

• Ongoing
• Is tied to learning outcomes
• Provides information that structures the teachers’ planning and instruction
• Allows teachers to provide immediate and descriptive feedback that will guide student learning

The purpose of assessment for learning is to create self-regulated and lifelong learners.

Assessment as Learning: Assessment as learning is the use of a task or an activity to allow students the opportunity to use assessment to further their own learning. Self and peer assessments allow students to reflect on their own learning and identify areas of strength and need. These tasks offer students the chance to set their own personal goals and advocate for their own learning.

The purpose of assessment as learning is to enable students to monitor their own progress towards achieving their learning goals.

Assessment of Learning: Assessment of learning will occur at or near the end of a period of learning; this summary is used to make judgements about the quality of student learning using established criteria, to assign a value to represent that quality and to communicate information about achievement to students and parents.

Evidence of student achievement for evaluation is collected over time from three different sources - observations, conversations, and student products. Using multiple sources of evidence will increase the reliability and validity of the evaluation of student learning.

Teaching & Learning Strategies

Using a variety of instructional strategies, the teacher will provide numerous opportunities for students to develop skills of inquiry, problem solving, and communication as they investigate and learn fundamental business concepts. The integration of critical thinking and critical inquiry skills will provide a powerful tool for decision making in business, and is reflected in a meaningful blend of both process and content.

• Students interact in student-paced and instructor-paced interactive, engaging instructional lessons.
• Helping students become self-directed, lifelong learners is a fundamental aim of the guidance and career education curriculum.
• Engaged in active and experiential learning strategies, they tend to retain knowledge for longer periods and develop meaningful skills.
• Active and experiential learning strategies also enable students to apply their knowledge and skills to real-life issues and situations.
• Opportunities to learn in a variety of ways- individually, cooperatively, independently, with teacher direction, through hands-on experiences, and through examples followed by practice.
• By accomplishing prompts on interactive lessons, students can reflect on different texts. In addition, constant communication with teachers ensures that the students understand complex topics and apply them in their writing. They can also accomplish other tasks through the use of: animations, videos, discussion forums, live chat and other interactive objects.

The Final Grade

Percentage of Final Mark	Categories of Mark Breakdown
70%	Assessments of Learning Tasks Throughout the Term
30%	Final Written Examination And/Or RST

A student’s final grade is reflective of their most recent and most consistent level of achievement.

The balance of the weighting of the categories of the achievement chart throughout the course is:

Financial Accounting Fundamentals	Knowledge	Inquiry/Thinking	Communication	Application
100%	25%	35%	25%	35%

The Report Card

Student achievement will be communicated formally to students via an official report card. Report cards are issued at the midterm point in the course, as well as upon completion of the course. Each report card will focus on two distinct, but related aspects of student achievement.

First, the achievement of curriculum expectations is reported as a percentage grade. Additionally, the course median is reported as a percentage. The teacher will also provide written comments concerning the student's strengths, areas for improvement, and next steps. Second, the learning skills are reported as a Needs Improvement, Satisfactory, Good and Excellent. The report card also indicates whether an OSSD credit has been earned.

Upon completion of a course, Kanata Academy will send a copy of the report card back to the student's home school (if in Ontario) where the course will be added to the ongoing list of courses on the student's Ontario Student Transcript. The report card will also be sent to the student's home address.

PROGRAM PLANNING CONSIDERATIONS FOR ONLINE COURSES

Cheating and Plagiarism

Kanata Academy commits to having policies for assessments that minimize the risk of cheating. We also commit to begin each course with refresher learning on academic integrity

In the event of incidences of academic dishonesty, the student, Academic Director (and, in the case of students under 18, their parents) will be notified of the occurrence, of the consequence, and of the potential consequences of subsequent incidents.

Improper Citation

Grades 11 and 12

First Instance: A warning and an opportunity to redo the piece.

Subsequent Instance: An opportunity to redo the piece to a maximum grade of 75%

Unaccredited Paraphrasing

Grade 11 and 12

First Instance: An opportunity to redo the piece to a maximum grade of 75%.

Subsequent Instance: An opportunity to redo the piece to a maximum grade of 50%.

Unaccredited Verbatim

Grade 11 and 12

First Instance: An opportunity to redo the piece to a maximum grade of 50%.

Subsequent Instance: A grade of zero. No opportunity to resubmit.

Full Plagiarism

Grade 11 and 12

First Instance: A grade of zero. No opportunity to resubmit.

Subsequent Instance: A grade zero. No opportunity to resubmit.

Instructional Approaches

Teachers will use a variety of instructional strategies to help students become independent, strategic and successful learners. The key to student success is effective, accessible instruction. When planning this course of instruction, the teacher will identify the main concept and skills of the course, consider the context in which students will apply their learning and determine the students’ learning goals. The instructional program for this course will be well planned and will support students in reaching their optimal level of challenge for learning, while directly teaching the skills that are required for success.

Understanding student strengths and needs will enable the teacher to plan effective instruction and meaningful assessments. Throughout this course the teacher will continually observe and assess the students’ readiness to learn, their interests, and their preferred learning styles and individual learning needs

Teachers will use differentiated instructional approaches such as:

• adjusting the method or pace of instruction
• using a variety of resources
• allowing a wide choice of topics
• adjusting the learning environment
• scaffolding instruction

During this course, the teacher will provide multiple opportunities for students to apply their knowledge and skills and consolidate and reflect upon their learning.

Planning the Program for Students with Special Educational Needs

The teacher in this course is the key educator of students with special education needs. The teacher has a responsibility to help all students learn, and will work collaboratively with the guidance counselor, where appropriate, to achieve this goal. In planning this course, the teacher will pay particular attention to the following guidelines:

• All students have the ability to succeed
• Each student has his or her own unique patterns of learning
• Successful instructional practices are founded on evidence-based research, tempered by experience
• Universal design and differentiated instruction are effective and interconnected means of meeting the learning or productivity needs of any group of students
• Online teachers are the key educators for a student’s literacy and numeracy development
• Online teachers need the support of the larger school community to create a learning environment that supports students with special education needs
• Fairness is not sameness

The teacher will use the following strategies:

Students with Special Educational Needs
Extra time on tests and extended deadlines for major assessments Complete tasks or present information in ways that cater to individual learning styles Variety of teaching and learning strategies Scaffolding Break down (chunk) assignments Computer for assessments and exams Formula sheets, memory aids oral and written instructions Cue cards during instruction and Assessments Graphic organizers	Specific strategies to enhance recall Non-verbal cues and reminders to remain focused Oral testing Allow for sufficient response time Experiential learning experiences so that students can make connections between curriculum and real world examples Conferencing Prompting students through lessons and assessments Refocusing strategies Periodic breaks

Planning the Program for Students with English as a Second Language

In planning this course for students with linguistic backgrounds other than English, the teacher will create a safe, supportive, and welcoming environment that nurtures the students’ self-confidence while they are receiving course instruction. Most English language learners who have developed oral proficiency in everyday English will nevertheless require instructional scaffolding to meet curriculum expectations. The teacher will adapt the instructional program in order to facilitate the success of these students in their classes. Appropriate adaptations and strategies for this course will include:

Students with English as Second Language
Body language and non-verbal communication Model expectations Subject-specific dictionary Cooperative learning Concrete examples and materials Avoid idioms Bilingual Dictionaries Buddy system Peer tutors Allow sufficient response time Graphic organizers Scaffolding Story maps	Conferencing Pre-writing strategies Literature circle Journal Previewing course readings / texts Materials that reflect cultural diversity Free voluntary reading Guided Reading Guided Writing Think Aloud Whole-Class Response Editing checklist

Supporting First Nations, Métis and Inuit Students

Kanata Academy will promote active and engaged citizenship, which includes greater awareness of the distinct place and role of Indigenous (First Nation, Métis, and Inuit) peoples in our shared heritage and in the future in Ontario. Kanata Academy will:

• increase the focus in school strategic planning to promote the voluntary, confidential self-identification of First Nation, Métis, and Inuit students as a means to enhance the success and well-being of Aboriginal students and to help close the achievement gap
• continue to identify and share practices and resources to help improve First Nation, Métis, and Inuit student achievement and close the achievement gap
• increase the training in our schools to respond to the learning and cultural needs of First Nation, Métis, and Inuit students
• provide quality programs, services, and resources at our schools to support First Nation, Métis, and Inuit student
• provide quality programs, services, and resources at our schools who support First Nation, Métis, and Inuit students to help create learning opportunities that support improved academic achievement and identify building
• provide curriculum links that facilitates learning about contemporary and traditional First National, Métis, and Inuit cultures, histories, and perspectives among all students
• develop awareness among teachers of the learning styles of First Nation, Métis, and Inuit students and employ instructional methods designed to enhance the learning of all First Nation, Métis, and Inuit students
• implement targeted learning strategies for effective oral communication and mastery of reading and writing
• implement strategies for developing critical and creative thinking
• provide access to a variety of accurate and reliable Aboriginal resources such as periodicals, books, software, and resources in other media, including materials in the main Aboriginal languages in schools with First Nation, Métis, and Inuit students
• provide a supportive and safe environment for all First Nation, Métis, and Inuit students

The Role of Information and Communication Technology

ICT tools will be integrated into this course for whole-class instruction and for the design of curriculum units that contain varied approaches to learning in order to meet diverse needs and interests of the students in this class. At the beginning of this class, all students will be made aware of issues related to Internet privacy, safety, and responsible use, as well as of the potential for abuse of this technology, particularly when it is used to promote hatred. ICT used in this course will include:

Information and Communication Technology
Websites Online libraries Archives Public records YouTube Curriculum Digital Resources Widgets Online Graphing Calculator	Cell phones iPads DVDs Digital Camera Edsby G Suite Office 365 Gizmos Labster Gradeslam Mathspace Mathletics Screencastify

Environmental Education Connections

Although there are no specific environmental connections in this course, teachers will develop an environmental understanding fostered through the learning context (e.g., problems and examples related to environmental issues such as climate change, habitat destruction, population growth, energy conservation, and waste management). Students will be encouraged to explore a range of environmental concerns using issue-based analysis and some of the following strategies:

• Community Connections
• Simulation
• Problem Solving
• Cooperative Learning

Healthy Relationships in the learning Environment

At Kanata Academy, every student is entitled to learn in a safe, respectful and caring environment, free from violence and harassment. The teacher will create a safe and supportive environment in the class by cultivating positive relationships between students and between the teacher and their students. The teacher will use the following strategies:

• Using inclusive language during instruction
• Developing a learning environment where all students feel safe
• Promotion of diversity and inclusivity in the classroom
• Getting students involved within their school community
• Making community connections
• Peer Reflection
• Group discussions

Equity and Inclusive Education in the Learning Environment

At Kanata Academy we embrace multiculturalism, human rights and diversity as fundamental values. Bullying, hate propaganda and cyber bullying, racism, religious intolerance, homophobia and gender-based violence are still evident in our communities and, unfortunately, in our schools. At Kanata Academy we address the needs of a rapidly changing and increasingly complex society by ensuring that our policies evolve with changing societal needs.

Kanata Academy will:

• create and support a positive safe online learning climate that fosters and promotes equity, inclusive education, diversity
• develop and implement an equity and inclusive education policy
• will share effective practices and resources and promote and participate in collaborative learning opportunities
• seek out community partners to support school efforts by providing resources and professional learning opportunities

Ethics in the Learning Environment

At Kanata Academy teachers provide varied opportunities for students to learn about ethical issues and to explore the role of ethics in decision making.

The following strategies will be used to develop students’ understanding of ethics:

• Making community connections
• Model ethical behavior
• Inclusive practice
• Foster positive relationships with others

Financial Literacy Connections

There is a growing recognition that the education system has a vital role to play in preparing young people to take their place as informed, engaged, and knowledgeable citizens in the global economy.
Because making informed decisions about economic and financial matters has become an increasingly complex undertaking in the modern world, where appropriate, the teacher will give students the opportunity to build knowledge and skills.

Strategies that will be used will include:

• Community connections
• Simulation
• Problem Solving
• Inquiry-based learning
• Cross-curricular connections
• Critical literacy skills
• Setting financial goals
• Developing intra-personal skills

Literacy, Mathematical Literacy, and Inquiry Skills

At Kanata Academy it is the responsibility of all of our teachers to explicitly teach literacy and inquiry skills. The following skills will be developed in each course delivered at Kanata Academy:

• Extract information
• Analyze various types of digital representations, including graphs, charts, diagrams, etc.
• Use appropriate and correct terminology, including that related to the concepts of disciplinary thinking
• Making community connections
• Peer reflecting
• Simulation
• Setting financial goals
• Cross-curricular connections
• Foster use of proper terminology
• Inquiry and research skills
• Helps students to develop a language for literacy, inquiry and numeracy skills

Cooperative Education

Cooperative education programs allow students to earn secondary school credits while completing a work placement in the community. These programs compliment students’ academic programs and are valuable for all students, whatever their post-secondary destination.
Cooperative education courses may be earned using this course as one of the related courses.

Experiential Learning

Central to the philosophy at Kanata Academy is the focus on experiential learning. Planned learning experiences in the community, including job shadowing, field trips, and hands-on experiences will provide our students with opportunities to see the relevance of their classroom learning in a work setting, make connections between school and work, and explore a career of interest as they plan their pathways through secondary school and make postsecondary plans.

Health and Safety in the Learning Environment

As part of every course, students must be made aware that health and safety in their learning environment are the responsibility of all participants - at home, at school, and in the workplace. Teachers will model safe practices at all times when communicating with students online

The Role of the School Library

Although Kanata Academy does not have an official school library, students are encouraged to use e-books, local libraries, GALE resource archives and Curriculum Video Digital resources to develop important research and inquiry skills.

Promotion of Careers

The knowledge and skills students acquire in this course will be useful in helping students recognize the value of their education and applications to the world outside of school and identify possible careers, essential skills and work habits required to succeed. Students will learn how to connect their learning in asking questions and finding answers to employable skills.
During this course the teacher will:

• ensure that all students develop the knowledge and skills they need to make informed education and career/life choices;
• Provide learning environment and online school-wide opportunities for this learning; and;
• Engage parents and the broader community in the development, implementation, and evaluation of the program, to support students in their learning
• Use the four-step inquiry process linked to the four areas of learning

Knowing yourself - Who am I ?

Exploring opportunities - What are my opportunities?

Making decisions and setting goals - Who do I want to become?

Achieving goals and making transitions - What is my plan for achieving my goals?

The teacher will support students in this course in education and career/life planning by providing them with learning opportunities, filtered through the lens of the four inquiry questions, that allow them to apply subject-specific knowledge and skills to work-related situations; explore subject-related education and career/life options; and become competent, self-directed planners.