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 able to define basic computer terminology; demonstrate basic computer operating practices (e.g., start-up, rebooting, saving, using the help function); use the Internet for research and information; display accurate data entry skills; implement formatting techniques and practice; utilize procedures and methods to enhance security (e.g., computer, Identity, and password; merge mailing lists and forms; design newsletters, announcements, and brochures; create, edit, and print the following: graphics and charts, spreadsheets, database information, presentation information,  letters, envelopes, reports, memos, simple tables, and business forms; coordinate meetings, projects, and conferences, including teleconferencing and web meeting; appropriately use email and instant messaging; utiilize effective written and verbal skills (e.g., correspondence, proofreading, grammar, spelling); prioritize tasks and time; display effective listening skills and accurately follow directions; demonstrate ethical awareness; exhibit effective personal and office safety; establish professional networking methods; use problem solving and critical thinking skills; display appropriate interpersonal skills and a willingness to assist others; File using basic filing methods; manage electronic document file; follow procedures to purge or archive files; manage records to ensure physical security and confidentiality; use document control procedures (tracing history and access limitation); utilize professional telephone etiquette and take accurate messages; maintain appointment calendars, including office resource reservations; make travel arrangements and itineraries (e.g., online reservations); use appropriate reference and training materials; prepare meeting agendas and minutes; use and maintain office equipment, including copier, fax, and scanned; assemble and maintain policy and procedure manuals; order and maintain office supply inventory; process incoming and outgoing mail, including shipments; demonstrate foundational financial skills; make change and manage petty cash funds, including receipts and audit trail; know basic accounting terminology; use basic accounting software; post journal and ledger entries; prepare and demonstrate understanding of payroll data; journal accounts receivable and accounts payable; prepare bank deposits and reconcile bank statements; and perform math computations (e.g., interest, percents, discounts, averages, and ratios). Performance Component: Business Writing - Memo Preparation (15%), Document Processing (37%), Preparing a Spreadsheet (20%), Creating a Chart (14%), and Create a Flyer (14%).

Students will be able to: demonstrate knowledge of computer terminology; identify and operate peripherals; demonstrate appropriate knowledge and use of software; apply basic troubleshooting and maintenance skills; demonstrate file management and storage skills; describe procedures involved with importing and exporting; identify legal restrictions; use typographic terminology; identify the anatomy and classification of type; calculate type measurements; identify and use proofreader's marks; diagnose and solve typography problems (e.g., tracking, kerning, readability, legibility); manipulate type through character and paragraph formatting; choose and apply appropriate typeface; demonstrate knowledge of basic design terminology (e.g., bleed, live area, trim, orientation; exhibit knowledge of design elements and principles; demonstrate techniques of 2-D and 3-D design; produce project to client specifications; determine communication process for target market (e.g., researching, brainstorming); describe characteristics of design for different media (e.g., logos, magazines); choose appropriate ideas through the visual stages of layout (e.g., thumbnail, rough, comprehensive); demonstrate understanding of related math (e.g., proportion, percentages, basic measurements); solve design problems; create unconventional solutions to traditional design problems; identify color theory terminology; use color to create impact or effect and mix colors to obtain shades, tints, or neutrals; choose and apply appropriate color scheme; identify correct use of RGB and CMYK colors; identify and utilize Pantone Matching System (PMS); identify drawing and digital illustration terminology; identify basic tools and materials (e.g., computer, pencils, paper, canvas); render drawings to reflect various perspectives (e.g., atmospheric, three point); utilize different drawing techniques (e.g., line art, continuous tone, stipple, watercolor); modify illustrations (e.g., size, color, stroke); identify ways to import, export, and save images (e.g., scanning, digitizing); identify photography terminology; use cameras and accessories; apply copyright laws pertaining to photographs (e.g., stock photos, clip art, studio portraits); identify production/printing terminology; demonstrate proofing and preflighting (preparing for output); provide job specifications for printer; demonstrate knowledge of job flow, various printing and finishing processes; determine what surface works best for a project; identify surfaces by common size, weight, number, and finish; demonstrate personal presentation skills (e.g., speaking, listening, writing); accept and/or give constructive criticism; work with clients and as a team member; critique and refine ideas; Identify basic tools and equipment; maintain a safe and clean work environment; define multimedia terminology; prepare multimedia presentations; identify image terminology (e.g., raster, vector, continuous tone, half tone, line art); identify and explain various file formats (e.g., .pdf, .jpg, .gif, .eps); identify appropriate resolution for projects; manipulate images (e.g., restore, color correct, masking). Performance Component: Design: Final Computer Comprehensive - Preparing and Printing Files (51%) and Layout - Comprehensive Redesign (49%).

Students will be able to: demonstrate positive safety attitudes and responsibilities; outline 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; exhibit knowledge and proficiency of 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. Performance Component: Horizontal Square Groove Butt Weld - SMAW (22%); Oxyacetylene Cutting (19%); Troubleshoot and Diagnose a Gas Engine (20%); Install a Switch to Control a Light (12%); Mark a Common Rafter (16%); Set-up and Instrument Leveling of the Farm Level (11%).