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Accounting Fundamentals © 2025

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Core Code Alignment

CTE / Business Education
    Bus. Mangmnt & Admin. Services
        32020013010: Accounting I CE

Recommendation

Recommended Primary

Evaluation

These materials are aligned with the content, philosophy and instructional strategies of the Utah CTE courses for Accounting 1 and Accounting 2 and would be effective to use as principle sources of study as they provide comprehensive coverage of course content.

Educators Using These Materials

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Rubric : Career and Technical Education 2025

Compliance with State Law (Required)
Item 3 - Extensive 2 - Adequate 1 - Inadequate 0 - None
1. Sensitive Materials and Prohibited Submission 53G-10-103, R277-628 NA Does Not Violate Law NA May Violate Law
No description or depiction of sensitive, indecent, or pornographic material was found.
Prohibited discriminatory practices 53G-2-103-5, 53B-1-118 and 67-27-107 NA Does Not Violate Law NA May Violate Law
No evidence of any prohibited discriminatory practices were found within the materials.
Maintaining constitutional freedom in the public schools. 53G-10-202 NA Does Not Violate Law NA May Violate Law
No evidence of religious or political topics were found within the materials.
Content
Item 3 - Extensive 2 - Adequate 1 - Inadequate 0 - None
1. Assessment Tools The material provides numerous, quality assessment tools for students, including reflective questions, activities, and application of skills. The material provides some assessment tools for students, such as including reflective questions, activities, or application of skills. The material provides minimal assessment tools for students including very little reflective questions, activities, or application of skills. The material does not provide assessment tools for students.
Assessments include performance activities, multiple choice, and short answer questions.
2. Teacher Resources & Training The material provides quality teacher resources, including questioning strategies, activity ideas, evaluation tools, and differentiation strategies. The material provides some teacher resources, including questioning strategies, activity ideas, evaluation tools, or differentiation strategies. The material provides minimal teacher resources, including very little questioning strategies, activity ideas, evaluation tools, or differentiation strategies. The material does not provide teacher resources.
The teacher resources are very basic and don't include differentiation strategies or activity ideas.
3. Ethnic Studies (Ethnic studies in core standards and curriculum should be a narrowly tailored incorporation of age-appropriate opportunities that naturally arise through education without pretextual effort in courses, programs, or activities where ethnic studies is not a primary focus. The material should incorporate curriculum of people and cultures that reflect the state’s various demographics without commentary that seeks to violate the neutrality standard established in codes: 53B-1-118, 53G-2-103, 53G-2-104, 53G-2-105, 67-27-107, In addition to the content outlined in “Adequate,” this material offers multiple evidence-based supplemental resources and opportunities for learning about various forms of cultural philosophies and epistemologies from Utah, the United States, and worldwide. The materials provide cultural backgrounds, contemporary real-life experiences, and contexts that are relevant to local students. Some examples may include people with disabilities, various body types, and ages. This material demonstrates respect for diverse socio-cultural identities. The material provides opportunities to acknowledge and integrate the histories, cultures, contributions, and perspectives of people from the United States and worldwide. The material accurately represents the cultures, languages, traditions, beliefs, values, and customs of people from diverse backgrounds through a variety of texts, examples, scenarios, imagery, and applications. The material has limited themes of social and cultural histories within the United States and globally. The material provides limited examples of inclusive or cultural real-life experiences and does not include diverse characters. The material does not meet the requirements within the ethnic studies core standards and curriculum requirements. (53E-4-204.1).
The materials portray people from diverse backgrounds but there is no discussion of languages, traditions, and beliefs.
4. Shared Values and Character Traits The material extends beyond the content outlined in "Adequate", it includes elements that connect Utahns to the world. The material offers multiple evidence-based supplemental resources and opportunities for cultivating character traits in students. The material offers multiple evidence-based supplemental resources and opportunities for cultivating character traits in students. Some examples may include characters with a variety of personalities, education, income, occupation, or behaviors that illustrate character traits. The material focuses on the shared values of diverse people and communities, the common elements that unite Utahns, and displays some character traits in its imagery and content. It aims to cultivate character traits in students, such as courage, leadership, intelligence, integrity, honesty, respect, morality, civility, duty, honor, and service, along with principles found in the Constitution. The material lacks a sense of shared values or common elements that unite Utahns. Furthermore, the material has limited resources addressing civic and character education. The material does not meet the requirements within the ethnic studies core standards and curriculum requirements (53E-4-204.1) and civic and character education. (53G-10-204)
The materials indicate that honesty and integrity are important in accounting but does not focus on civic education.
5. Utah CTE Course Standards Alignment The material provides adequate preparation of skills through quality examples, explanations, and online resources of the content. The material provides some preparation of skills through some examples, explanations, or online resources of the content. The material provides minimal preparation of skills through minimal examples, explanations, or online resources of the content. The material does not provide preparation of skills through examples, explanations, or online resources of the content.
This text is clearly aligned with the Utah CTE course standards with a few exceptions - 6 column worksheet and ratios are not part of the Accounting 1 strands and standards. The accounting cycle steps are different than what is listed in the Accounting 1 strands and standards.
6. Engagement The material is engaging by appealing to student interest through interactive and performance-based activities and content. The material provides some engagement to student interest through some interactive or performance-based activities and content. The material provides minimal engagement to student interest and includes minimal interactive or performance-based activities. The material does not provide engagement to student interest through use of interactive or performance-based activities.
The activities in the online section and in the textbook are performance based and are an average level of engagement. The textbook provides background stories on businesses to increase engagement.
7. Non-Text Content The material contains authentic, relevant, applicable, and well-integrated non-text content (images, graphs, visual aids, etc.). The material contains some authentic, relevant, applicable, integrated non-text content (images, graphs, visual aids, etc.) The material contains minimal authentic, relevant, applicable, or integrated non-text content (images, graphs, visual aids, etc.) The material does not contain authentic, relevant, applicable, or well-integrated non-text content (images, graphics, visual aids, etc.)
There are images on each page that show the accounting concepts in diagram form and show examples of what it is like to work in an accounting business.
Work-Based Learning
Item 3 - Extensive 2 - Adequate 1 - Inadequate 0 - None
1. Industry Alignment The material is aligned to industry standards through the use of research-based and real-world application of relevant, current terminology and content. The material provides some alignment to industry standards through some use of research-based and real-world application of relevant or current terminology and content. The material provides minimal alignment to industry standards through minimal use of research-based and real-world application of relevant or current terminology and content. The material does not provide alignment to industry standards through the use of research-based and real-world application of relevant, current terminology and content.
The applications of the concepts learned are aligned well to real world and industry standards.
2. 21st Century & Workplace Skills The material engages readers in the development of 21st-century and workplace skills, providing a greater depth of knowledge of the content. The material provides some development of 21st century and workplace skills, providing some deepening of knowledge of the content. The material provides minimal development of 21st century or workplace skills, providing minimal deepening of knowledge of the content. The material does not provide development of 21st century or workplace skills, resulting in no deepening of knowledge of the content.
Work skills are emphasized in the text and it explains why each skill is important.
Safety
Item 3 - Extensive 2 - Adequate 1 - Inadequate 0 - None
1. Lab Spaces The material provides adequate preparation for hands-on learning experiences through the inclusion of content-related lab spaces and associated safety practices. The material provides some preparation for hands-on learning experiences through some inclusion of content-related lab spaces or associated safety practices. The material provides minimal preparation for hands-on learning experiences through minimal inclusion of content-related lab spaces or associated safety practices. The material does not provide preparation for hands-on learning experiences through the inclusion of content-related lab spaces or associated safety practices.
This section is not applicable to an Accounting class, therefore the material does not address it.
2. Lab Equipment The material provides adequate preparation for hands-on learning experiences through the inclusion of a wide range of current and content-relevant lab equipment with associated safety practices. The material provides some preparation for hands-on learning experiences through some inclusion of current and content-relevant lab equipment or associated safety practices. The material provides minimal preparation for hands-on learning experiences through minimal inclusion of current and content-relevant lab equipment or associated safety practices. The material does not provide preparation for hands-on learning experiences through the inclusion of current and content-relevant lab equipment or associated safety practices.
This section is not applicable to an Accounting class, therefore the material does not address it.
Material Characteristics (Total Points:9)
Item 3 - Extensive 2 - Adequate 1 - Inadequate 0 - None
1. Physical Characteristics The material goes beyond the content outlined in "Adequate" by incorporating modern, up-to-date, and relatable visuals. In physical terms, the material is interactive and provides high-quality audio-visual and tactile experiences for all users. The material offers limited or low-quality audio-visual and tactile experiences for students, but it is reusable. The content either has low audio-visual quality or is not intended for reuse.
The visuals are not very relatable for a high school student but are still high quality.
2. Technical Standards The material surpasses the content outlined in "Adequate" by ensuring the safeguarding of student data privacy and easy installation or access without technical assistance. Furthermore, any licensing information is clearly stated in the description. The materials meet all the requirements of federal and state laws, as well as accepted technical standards such as ISTE Standards and VPAT Compliance. Additional technical specifications and limitations, including hardware requirements, bandwidth demands, and software/web access restrictions, are clearly outlined in the description. The design of the materials allows for error-free installation or access without the need to purchase additional components. The material is constrained by specifications that require additional materials, technical assistance, hardware, software, or infrastructure. Access to resources within the material expires after a trial period. Student data privacy is at risk.
The online portion is web based and does not require additional software or hardware components.
3. Adaptability The material is currently relevant and adaptable for educators and students. The material can be customized for the needs of diverse learners. Educators or students can utilize the material, but it may not be customizable for the needs of diverse learners. The material has limited options to address adaptability for the needs of diverse learners. The material is not suitable for different educational settings with diverse learners.
There are no options for translation or differentiation to adapt the material to the needs of diverse learners.
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