Lesson 1: Course Orientation & Expectations

• How is Accounting 2 different from Accounting 1?
• Why do business leaders rely on accounting information to make decisions?
• How does financial data influence business strategy?
• How can Excel help analyze financial trends?
• Can a company be profitable but still financially weak?

Analytical Accounting
Financial Decision-Making
Business Strategy
Financial Data
Net Income
Cash Flow
Risk Assessment
Professional Judgment
Financial Health
Spreadsheet Analysis
Data Trend

HS.CTE.2A – Recall and apply prior knowledge for intended purpose.
HS.CTE.2B – Pose questions and make predictions about problems.
HS.CTE.2C – Apply a solution using evidence and reasoning.

Students interpret numerical data, analyze trends, and justify conclusions using evidence. Spreadsheet analysis strengthens mathematical reasoning and data interpretation skills aligned with SAT expectatio

Description: This introductory lesson establishes Accounting 2 as an analytical and evaluative course rather than a procedural one. Students examine how accounting information supports business strategy and decision-making.

Purpose: The purpose of this lesson is to transition students from viewing accounting as transaction recording to understanding it as a strategic decision-making tool.

DOK Level Questions

DOK 1
• What information do financial statements provide?

DOK 2
• How does Excel help identify financial trends?
• What changes do you observe when comparing two years of data?

DOK 3
• How could incorrect spreadsheet calculations impact business decisions?
• How does trend analysis influence strategic planning?

Businesses use spreadsheets daily to analyze performance, forecast growth, and assess risk. Students connect classroom accounting concepts to real-world financial analysis tools used in entrepreneurship, corporate finance, and small business management.

• Accounting is only about debits and credits.
• Revenue growth automatically means financial success.
• Excel is only for calculations, not analysis.

Modeling spreadsheet setup step-by-step
Providing formula guides for Excel calculations
One-on-one instruction
Google Classroom support materials
Paper or online assignments
Excel templates for guided practice
Spanish version available for ELL students

Completion of Excel spreadsheet analyzing financial trends
Guided notes
Written reflection explaining how data trends influence strategy
Exit Ticket connecting Excel analysis to business decision-making

Century 21, Accounting General Journal, 11th edition (online/paper edition)
Paper or Online working papers (MindTap)
Microsoft Excel (or Google Sheets)
Prepared spreadsheet template
Class notes
Do Now activity
Exit Ticket