2023-24 Le Mars Community High School Curriculum Guide

P a g e | 27  BUSINESS EDUCATION ACCOUNTING 1 Course Length: 1 Year Credits: 2 Grade Level: 11, 12 This full-year 2 semester course is for those who plan on pursuing a full business program. The knowledge and skills learned will be valuable in all forms of business vocations. The course covers the fundamental theories and practices of the double entry accounting system. Some of the areas you will study are business transactions, business forms, checking accounts, salaries and tax deductions, depreciation and financial reports. If you are considering a career in accounting or any form of business occupation, you are encouraged to enroll. ACCOUNTING 2 Course Length: 1 Semester Credits: 1 Prerequisite: Accounting 1 Grade Level: 11, 12 This second-year, one-semester course is specifically vocational and career oriented. It is planned for those students who have had accounting and wish to develop higher skills and applications of double entry accounting principles and theories. BUSINESS ETHICS Course Length: 1 Semester Credits: 1 Grade Level: 10, 11, 12 This course will focus on ethics. We will define ethics and how it relates to business overall. Ethical leadership will be a section, as well as discussing ethical dilemmas. Ethics certification is an option. BUSINESS LAW Course Length: 1 Semester Credits: 1 Grade Level: 11, 12 This course should help you to better understand your legal rights and responsibilities, regardless of your career choice. Legal considerations of contracts, insurance, credit, sales contracts, and commercial paper are examples of topics covered. BUSINESS MARKETING AND ENTREPRENEURSHIP Course Length: 1 Semester Credits: 1 Grade Level: 10, 11, 12 Marketing is one of the most visible business activities around you. This business course covers the foundations and functions of marketing. Students will learn about fundamentals dealing with product selling, distribution, marketing share, pricing, promotional mix, marketing plan and much more! As you study marketing in the business world, you will also learn how to analyze what businesses do to influence consumer’s buying decisions. HUMAN RESOURCE MANAGEMENT – MGT170 Course Length: 1 Semester Credits: 1 LCHS, 3 WITCC Prerequisite: None Grade Level: 11, 12 This course is a combination of theoretical and practical approaches to human resource management. Topics include job design, employee selection, employee appraisal, and employee termination. Additionally, it explores federal statutes relating to EEO, Affirmative Action, OSHA, and labor unions and also addresses employee compensation and fringe benefit packages.