# CTE Resource Center - Verso - Accounting SOL Correlation by Task

CTE Resource Center - Verso

Virginia’s CTE Resource Center

SOL Correlation by Task

A correlation between each state-approved CTE course and Virginia Standards of Learning (SOL) for English, History and Social Science, Mathematics, and Science has been completed by teams of CTE and academic specialists. The correlation identifies, on a statewide basis, standards reinforced by specific tasks/competencies within each course.

In this course, the following tasks/competencies reinforce the standards listed beside them. Teachers may identify additional reinforcements in locally developed instructional materials.

Task/Competency Number Task/Competency Statement Standards
1 Demonstrate creativity and innovation. English 6.1, 6.3, 6.4, 6.6, 6.7, 6.9, 7.1, 7.3, 7.4, 7.6, 7.7, 7.9, 8.1, 8.3, 8.4, 8.6, 8.7, 8.9, 9.1, 9.5, 9.6, 9.8, 10.1, 10.5, 10.6, 10.8, 11.1, 11.5, 11.6, 11.8, 12.1, 12.5, 12.6, 12.8
History and Social Science CE.1, CE.4, GOVT.1, USI.1, USII.1, VUS.1, WG.1, WG.4, WHI.1, WHII.1
Mathematics 6.1, 6.2, 6.3, 6.4, 6.5, 6.6, 6.7, 6.10, 6.11, 6.12, 7.2, 7.3, 7.8, 7.9, 8.2, 8.4, 8.6, 8.7, 8.11, 8.12, 8.17, 8.18, A.9, AFDA.3, AFDA.4, AFDA.5, AFDA.6, AFDA.7, AFDA.8, AII.9, COM.1, COM.3, COM.4, COM.5, COM.8, DM.1*, DM.2*, DM.3*, DM.7, DM.10, PS.3*, PS.4*, PS.7*, PS.9*, PS.10*
Science 6.1, BIO.1, CH.1, ES.1, LS.1, PS.1
2 Demonstrate critical thinking and problem solving. English 6.1, 6.3, 6.4, 6.5, 6.6, 6.7, 6.9, 7.1, 7.3, 7.4, 7.5, 7.6, 7.7, 7.9, 8.1, 8.3, 8.4, 8.5, 8.6, 8.7, 8.9, 9.1, 9.5, 9.6, 9.8, 10.1, 10.5, 10.6, 10.8, 11.1, 11.5, 11.6, 11.8, 12.1, 12.5, 12.6, 12.8
History and Social Science CE.1, CE.4, CE.11, GOVT.1, USI.1, USII.1, VUS.1, WG.1, WG.4, WHI.1, WHII.1
Mathematics 6.1, 6.2, 6.3, 6.4, 6.5, 6.6, 6.10, 6.11, 7.2, 7.3, 7.8, 7.12, 7.13, 8.2, 8.4, 8.8, 8.9, 8.10, 8.11, A.8, A.9, AFDA.3, AFDA.5, AFDA.8, AII.9, AII.10, AII.11, COM.1, COM.3, COM.4, COM.5, COM.8, DM.1*, DM.2*, DM.3*, DM.4, DM.7, DM.9*, G.1, G.13, G.14, PS.9*, PS.10*
Science 6.1, BIO.1, CH.1, ES.1, LS.1, PS.1
3 Demonstrate initiative and self-direction. English 6.1, 6.4, 6.6, 6.7, 6.9, 7.1, 7.4, 7.6, 7.7, 7.9, 8.1, 8.4, 8.6, 8.7, 8.9, 9.1, 9.5, 9.6, 9.8, 10.1, 10.5, 10.6, 10.8, 11.1, 11.5, 11.6, 11.8, 12.1, 12.5, 12.6, 12.8
History and Social Science CE.1, CE.4, CE.11, GOVT.1, USI.1, USII.1, VUS.1, WG.1, WHI.1, WHII.1
4 Demonstrate integrity. English 6.1, 7.1, 8.1, 9.1, 9.5, 10.1, 10.5, 11.1, 11.5, 12.1, 12.5
History and Social Science CE.1, CE.3, CE.4, GOVT.1, GOVT.16, USI.1, USII.1, VUS.1, WG.1, WHI.1, WHII.1
5 Demonstrate work ethic. English 6.1, 7.1, 8.1, 9.1, 10.1, 11.1, 12.1
History and Social Science CE.1, CE.4, CE.14, GOVT.1, GOVT.16, USI.1, USII.1, VUS.1, WG.1, WHI.1, WHII.1
Science CH.1
6 Demonstrate conflict-resolution skills. English 6.1, 6.2, 6.4, 6.6, 6.7, 6.9, 7.1, 7.2, 7.4, 7.6, 7.7, 7.9, 8.1, 8.2, 8.4, 8.6, 8.7, 8.9, 9.1, 10.1, 11.1, 12.1
History and Social Science CE.1, CE.4, GOVT.1, USI.1, VUS.1
7 Demonstrate listening and speaking skills. English 6.1, 6.2, 6.4, 6.6, 7.1, 7.2, 7.4, 7.6, 8.1, 8.2, 8.4, 8.6, 9.1, 10.1, 11.1, 12.1
History and Social Science CE.1, CE.4, GOVT.1, USI.1, USII.1, VUS.1, WG.1, WHI.1, WHII.1
8 Demonstrate respect for diversity. English 6.1, 7.1, 8.1, 9.1, 10.1, 11.1, 12.1
History and Social Science CE.1, CE.3, CE.4, GOVT.1, GOVT.16, USI.1, USII.1, USII.9, VUS.1, VUS.13, WG.1, WHI.1, WHII.1
9 Demonstrate customer service skills. English 6.1, 6.4, 6.7, 7.1, 7.4, 7.7, 8.1, 8.4, 8.7, 9.1, 9.5, 9.6, 10.1, 10.5, 10.6, 11.1, 11.5, 11.6, 12.1, 12.5, 12.6
History and Social Science CE.1, CE.4, GOVT.1, GOVT.16, USI.1, USII.1, VUS.1, WG.1, WHI.1, WHII.1
10 Collaborate with team members. English 6.1, 7.1, 8.1, 9.1, 10.1, 11.1, 12.1
History and Social Science CE.1, CE.3, CE.4, GOVT.1, GOVT.16, USI.1, USII.1, VUS.1, WG.1, WHI.1, WHII.1
11 Demonstrate big-picture thinking. English 6.1, 6.4, 7.1, 7.4, 8.1, 8.4, 9.1, 9.5, 10.1, 10.5, 11.1, 11.5, 12.1, 12.5
History and Social Science CE.1, CE.4, CE.12, GOVT.1, GOVT.15, USI.1, USII.1, VUS.1, WG.1, WHI.1, WHII.1
12 Demonstrate career- and life-management skills. English 6.1, 6.7, 7.1, 7.7, 8.1, 8.7, 9.1, 9.6, 10.1, 10.6, 11.1, 11.6, 12.1, 12.6
History and Social Science CE.1, CE.4, CE.12, CE.14, GOVT.1, USI.1, USII.1, VUS.1, WG.1, WHI.1, WHII.1
Mathematics 8.4
13 Demonstrate continuous learning and adaptability. English 6.1, 6.4, 6.7, 6.9, 7.1, 7.4, 7.7, 7.9, 8.1, 8.4, 8.7, 8.9, 9.1, 9.5, 9.6, 9.8, 10.1, 10.5, 10.6, 10.8, 11.1, 11.5, 11.6, 11.8, 12.1, 12.5, 12.6, 12.8
History and Social Science CE.1, CE.3, CE.4, CE.14, GOVT.1, USI.1, USII.1, VUS.1, WG.1, WHI.1, WHII.1
Science BIO.1, CH.1, LS.1, PH.1, PH.4, PS.1
14 Manage time and resources. English 6.1, 6.2, 6.4, 6.7, 6.9, 7.1, 7.2, 7.4, 7.7, 7.9, 8.1, 8.2, 8.4, 8.7, 8.9, 9.1, 9.5, 9.6, 9.8, 10.1, 10.5, 10.6, 10.8, 11.2, 11.5, 11.6, 11.8, 12.2, 12.5, 12.6, 12.8
History and Social Science CE.1, CE.4, CE.11, GOVT.1, USI.1, USII.1, VUS.1, WG.1, WHI.1, WHII.1
Mathematics 6.10, 6.11, 6.12, 7.2, 7.3, 7.8, 7.9, 7.10, 7.11, 7.12, 7.13, 8.4, 8.11, 8.12, 8.13, 8.14, 8.17, 8.18, A.4, A.5, A.8, A.9, AFDA.3, AFDA.4, AFDA.5, AFDA.6, AFDA.7, AFDA.8, COM.1, COM.3, COM.5, COM.8
15 Demonstrate information-literacy skills. English 6.1, 6.2, 6.4, 6.6, 6.7, 6.9, 7.1, 7.2, 7.3, 7.4, 7.6, 7.7, 7.9, 8.1, 8.2, 8.3, 8.4, 8.6, 8.7, 8.9, 9.2, 9.5, 9.6, 9.8, 10.2, 10.5, 10.6, 10.8, 11.2, 11.5, 11.6, 11.8, 12.2, 12.5, 12.6, 12.8
History and Social Science CE.1, CE.4, CE.14, GOVT.1, USI.1, USII.1, VUS.1, WG.1, WHI.1, WHII.1
Mathematics 6.10, 6.11, 7.8, 7.9, 8.11, 8.12, A.8, A.9, AFDA.3, AFDA.4, AFDA.6, AFDA.7, AFDA.8, DM.8, PS.1*, PS.2*, PS.3*, PS.4*, PS.7*, PS.8*, PS.9*, PS.10*
Science 6.1, BIO.1, CH.1, ES.1, LS.1, PH.1, PS.1
16 Demonstrate an understanding of information security. English 6.1, 6.2, 6.3, 6.4, 6.6, 6.7, 6.8, 6.9, 7.1, 7.2, 7.3, 7.4, 7.6, 7.7, 7.8, 7.9, 8.1, 8.2, 8.3, 8.4, 8.6, 8.7, 8.8, 8.9, 9.1, 9.2, 9.5, 9.6, 9.8, 10.1, 10.2, 10.5, 10.6, 10.8, 11.1, 11.2, 11.5, 11.6, 11.8, 12.1, 12.2, 12.5, 12.6, 12.8
History and Social Science CE.1, CE.4, CE.14, GOVT.1, USI.1, USII.1, VUS.1, WG.1, WHI.1, WHII.1
Mathematics COM.10
17 Maintain working knowledge of current information-technology (IT) systems. English 6.1, 6.3, 6.4, 6.6, 6.9, 7.1, 7.3, 7.4, 7.6, 7.9, 8.1, 8.3, 8.4, 8.6, 8.9
History and Social Science CE.1, CE.4, CE.14, GOVT.1, USI.1, USII.1, VUS.1, WG.1, WHI.1, WHII.1
Mathematics 7.8, COM.1, COM.2, COM.7, COM.9, COM.10, COM.11, COM.16, COM.18, PS.17
Science BIO.1, CH.1, ES.1, PH.1
18 Demonstrate proficiency with technologies, tools, and machines common to a specific occupation. History and Social Science CE.1, CE.4, CE.14, GOVT.1, USI.1, USII.1, VUS.1, WG.1, WHI.1, WHII.1
Mathematics 6.10, 6.11, 7.9, 8.4, A.7, A.8, A.9, AFDA.1, AFDA.3, AFDA.5, AII.4, AII.7, AII.9, COM.1, COM.7, COM.10, COM.11, COM.12, COM.16
Science CH.1, ES.1, LS.1, PH.1, PS.1
19 Apply mathematical skills to job-specific tasks. English 6.4, 6.6, 6.7, 7.4, 7.6, 7.7, 8.4, 8.6, 8.7, 9.5, 9.6, 10.5, 10.6, 11.5, 11.6, 12.5, 12.6
History and Social Science CE.1, CE.4, CE.14, GOVT.1, USI.1, USII.1, VUS.1, WG.1, WHI.1, WHII.1
Mathematics 6.1, 6.2, 6.5, 6.6, 6.12, 6.13, 6.14, 7.1, 7.2, 7.3, 7.4, 7.5, 7.6, 7.8, 7.9, 7.11, 7.12, 7.13, 8.4, 8.5, 8.6, 8.8, 8.9, 8.10, 8.11, 8.12, 8.13, 8.14, 8.15, 8.16, 8.17, 8.18, A.1, A.3, A.4, A.5, A.7, A.8, A.9, AFDA.1, AFDA.3, AFDA.5, AFDA.8, AII.3, AII.7, AII.9, AII.10, COM.1, COM.7
Science 6.1, BIO.1, CH.1, ES.1, LS.1, PH.1, PS.1
20 Demonstrate professionalism. English 6.1, 7.1, 8.1, 9.1, 10.1, 11.1, 12.1
History and Social Science CE.1, CE.4, CE.14, GOVT.1, USI.1, USII.1, VUS.1, WG.1, WHI.1, WHII.1
21 Demonstrate reading and writing skills. English 6.1, 6.6, 6.7, 7.1, 7.6, 7.7, 8.1, 8.6, 8.7, 9.1, 9.5, 9.6, 9.7, 10.1, 10.5, 10.6, 10.7, 11.1, 11.5, 11.6, 11.7, 12.1, 12.5, 12.6, 12.7
History and Social Science CE.1, CE.4, GOVT.1, USI.1, USII.1, VUS.1, WG.1, WHI.1, WHII.1
Science 6.1, PH.1, PS.1
22 Demonstrate workplace safety. English 6.4, 7.4, 8.4, 9.5, 10.5, 11.5, 12.5
History and Social Science CE.1, CE.4, GOVT.1, USI.1, USII.1, VUS.1, WG.1, WHI.1, WHII.1
Science CH.1
23 Examine aspects of planning within an industry/organization. History and Social Science GOVT.16
28 Examine labor issues related to an industry/organization. History and Social Science GOVT.16
29 Examine community issues related to an industry/organization. History and Social Science GOVT.16
30 Examine health, safety, and environmental issues related to an industry/organization. History and Social Science GOVT.16
39 Describe accounting, including its purpose and importance. English 10.3, 10.5, 11.3, 11.5
40 Describe the role accounting plays in the global economy. English 10.5, 11.5
History and Social Science GOVT.12, VUS.14, WG.17, WHII.14
41 Identify the forms of business ownership and the ways they affect accounting. English 10.3, 10.5, 11.3, 11.5
History and Social Science GOVT.15
42 Identify the basic financial statements. English 10.5, 11.5
43 Explain the scope of generally accepted accounting principles (GAAP) in relation to financial reporting concepts. English 10.5, 11.5
44 Analyze transactions through the use of T accounts. English 10.5, 11.5
45 Explore career opportunities in accounting. English 10.8, 11.8
History and Social Science GOVT.8, GOVT.15
46 Identify the personal characteristics of a professional accountant. English 10.5, 11.5
47 Demonstrate the effects of transactions on the accounting equation. English 10.5, 11.5
Mathematics A.4, A.7, AFDA.1
48 Evaluate source documents to journalize transactions. English 10.5, 11.5
49 Prepare a chart of accounts. English 10.5, 11.5
50 Process customer invoices for a service business. Mathematics A.1
51 Process vendor invoices for a service business. English 10.5, 10.6, 11.5, 11.6
Mathematics A.1
52 Record transactions in a general journal. English 10.5, 11.6
53 Post journal entries to the general ledger. English 10.6, 11.7
54 Prepare a trial balance. English 10.1, 11.1
55 Prepare a worksheet to plan end-of-period adjustments for a service business. English 10.2, 11.2
56 Prepare financial statements for a service business. English 10.2, 11.2
57 Examine the differences between net income and net loss. English 10.5, 11.5
Mathematics A.1, A.4
58 Prepare entries to close temporary accounts for a service business. English 10.5, 11.5
59 Record adjusting and closing entries for a service business. English 10.6, 11.6
60 Prepare a post-closing trial balance for a service business. English 10.2, 11.2
61 Explain the steps of the accounting cycle for a service business. English 10.5, 11.5
62 Describe record-organization and retention-schedule procedures for a service business. English 10.5, 11.5
63 Maintain financial records for a service business, using accounting or spreadsheet software. English 10.5, 10.6, 11.5, 11.6
Mathematics COM.1, COM.7, COM.9, COM.10, COM.11
64 Compare accounting procedures for different types of business ownership and business cycles. English 10.5, 11.5
65 Differentiate between a service and a merchandising business. English 10.5, 11.5
66 Differentiate between periodic and perpetual inventory systems in a merchandising business. English 10.5, 11.5
67 Identify journals and their uses. English 10.5, 11.5
68 Record sales transactions for a merchandising business. English 10.2, 10.6, 11.2, 11.6
Mathematics A.1, A.4
69 Record cash receipts transactions. English 10.2, 11.2
70 Prepare the schedule of accounts receivable. English 10.2, 11.2
71 Process customer invoices for a merchandising business. English 10.2, 11.2
72 Process vendor invoices for a merchandising business. English 10.5, 11.5
73 Record purchase transactions for a merchandising business. English 10.2, 11.2
74 Record cash payment transactions. English 10.2, 11.2
75 Post from journals to the general ledger and the accounts payable subsidiary ledger. English 10.2, 11.2
76 Prepare the schedule of accounts payable. English 10.2, 11.2
77 Prepare a worksheet to plan end-of-period adjustments for a merchandising business. English 10.2, 11.2
78 Prepare financial statements for a merchandising business. English 10.2, 11.2
Mathematics A.1, A.4, COM.1, COM.7, COM.9, COM.10, COM.11
79 Analyze financial statements for a merchandising business. English 10.5, 11.5
80 Prepare entries to close temporary accounts for a merchandising business. English 10.2, 11.2
81 Record adjusting and closing entries for a merchandising business. English 10.6, 11.6
82 Prepare the post-closing trial balance for a merchandising business. English 10.2, 11.2
83 Explain the effect of the use of technology on the steps of the accounting cycle. English 10.2, 10.5, 10.6, 11.2, 11.5, 11.6
Mathematics COM.1, COM.7, COM.9, COM.10, COM.11
84 Explain the steps of the accounting cycle for a merchandising business. English 10.5, 10.6, 11.5, 11.6
85 Describe record-organization and retention-schedule procedures for a merchandising business. English 10.5, 11.5
86 Maintain financial records for a merchandising business, using accounting or spreadsheet software. English 10.5, 10.6, 11.5, 11.6
87 Reconcile a bank statement. English 10.5, 11.5
88 Journalize banking transactions. English 10.5, 10.6, 11.5, 11.6
89 Maintain petty cash records. English 10.5, 10.6, 11.5, 11.6
90 Maintain a business checking account. English 10.2, 11.2
91 Prepare entries involving cash short and over. English 10.5, 11.5
92 Identify security considerations related to internal control procedures. English 10.5, 11.5
93 Describe payroll concepts used to determine gross earnings. English 10.5, 11.5
94 Explain the purposes of payroll withholdings/deductions. English 10.5, 11.5
History and Social Science GOVT.15
95 Calculate employee gross earnings, withholdings, and net pay on a payroll register. English 10.5, 11.5
History and Social Science GOVT.7, GOVT.15
Mathematics A.1, A.4
96 Explain employer payroll taxes. English 10.5, 10.8, 11.5, 11.8
History and Social Science GOVT.7, GOVT.15
97 Calculate employer payroll taxes. History and Social Science GOVT.7, GOVT.15
Mathematics A.1, A.4
98 Record payroll and payroll tax expense transactions. English 10.6, 11.6
History and Social Science GOVT.7, GOVT.15
99 Maintain employee earnings records. English 10.2, 11.2
History and Social Science GOVT.7, GOVT.15
100 Prepare payroll checks. History and Social Science GOVT.7, GOVT.15
101 Identify source documents required for adding and deleting employees from payroll. English 10.5, 11.5
History and Social Science GOVT.7, GOVT.15
102 Describe record-organization and retention-schedule procedures for payroll and payroll taxes. English 10.5, 11.5
History and Social Science GOVT.7, GOVT.15
103 Prepare employer tax returns. English 10.5, 10.8, 11.5, 11.8
History and Social Science GOVT.7, GOVT.15
104 Maintain financial records relating to payroll, using accounting and spreadsheet software. English 10.2, 11.2
History and Social Science GOVT.7, GOVT.15
Mathematics COM.1, COM.7
105 Maintain records for depreciation. English 10.5, 11.5
Mathematics A.1, A.4
106 Analyze records for accounts receivable write-offs. English 10.5, 11.5
History and Social Science GOVT.7, GOVT.15
Mathematics A.1, A.4
107 Record inventories. English 10.5, 10.6, 11.5, 11.6
108 Maintain records for notes payable and notes receivable. English 10.5, 11.5
109 Maintain records for prepaids. English 10.5, 11.5
110 Maintain records for accrueds. English 10.5, 10.6, 11.5, 11.6
111 Describe confidentiality concepts and policies for accounting. English 10.5, 10.6, 11.5, 11.6
112 Identify essential characteristics of professional conduct for accountants. English 10.5, 11.5
113 Describe the process and requirements for obtaining industry certifications and/or taking CLEP examinations related to the Accounting course. English 10.5, 10.8, 11.5, 11.8
History and Social Science GOVT.8
114 Identify testing skills/strategies for a certification and/or CLEP examination. English 10.5, 10.8, 11.5, 11.8
115 Demonstrate the ability to complete selected practice examinations (e.g., practice questions similar to those on certification or CLEP exams). English 10.5, 11.5
116 Complete an industry certification or CLEP examination representative of the skills learned in this course (e.g., IC3, CLEP). English 10.5, 11.5
117 Identify the steps to follow in resigning from a position. English 10.5, 11.5
118 Create a portfolio containing representative work samples. English 10.6, 10.7, 11.6, 11.7
119 Identify personal presentation standards expected during interviews. English 10.5, 11.5
120 Explain the importance of a professional online presence. English 10.1, 10.5, 11.1, 11.5