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The following accountability criteria are essential for students in the Business and Finance programs of study.","educationLevel":["09","10","11","12"]},{"identifier":"c9b5307c-275c-4fea-933a-60a64c00eebd","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/c9b5307c-275c-4fea-933a-60a64c00eebd","fullStatement":"Explain how participation in CTSOs can promote lifelong benefits in other professional and civic organizations.","lastChangeDateTime":"2026-03-02T17:14:05+00:00","CFItemType":"Accountability Criteria","humanCodingScheme":"IRM.B.5","listEnumeration":"5","CFDocumentURI":{"identifier":"eadcc5c9-cfdc-4f05-ba3a-72c13b96fb6b","uri":"https://api.standards.ed.sc.gov/server/api/v1/SCDOE/ims/case/v1p0/CFDocuments/eadcc5c9-cfdc-4f05-ba3a-72c13b96fb6b","title":"South Carolina CTE Standards for Finance"},"CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"},"educationLevel":["09","10","11","12"]},{"identifier":"caeaa113-134c-47fd-92d2-1a8b14349549","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/caeaa113-134c-47fd-92d2-1a8b14349549","fullStatement":"Compare the impact of various education funding options on net cost (e.g., scholarships, grants, loans, work-study, apprenticeship, loan forgiveness).","lastChangeDateTime":"2026-03-02T17:14:05+00:00","CFItemType":"Accountability Criteria","humanCodingScheme":"APF.J.4","listEnumeration":"4","CFDocumentURI":{"identifier":"eadcc5c9-cfdc-4f05-ba3a-72c13b96fb6b","uri":"https://api.standards.ed.sc.gov/server/api/v1/SCDOE/ims/case/v1p0/CFDocuments/eadcc5c9-cfdc-4f05-ba3a-72c13b96fb6b","title":"South Carolina CTE Standards for Finance"},"CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"},"educationLevel":["09","10","11","12"]},{"identifier":"cb4e331b-2fdf-4ab2-a1ab-44aa0049adce","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/cb4e331b-2fdf-4ab2-a1ab-44aa0049adce","fullStatement":"Financial Institutions And Banking Services","lastChangeDateTime":"2026-03-02T17:14:05+00:00","CFItemType":"Standard","humanCodingScheme":"APF.I","listEnumeration":"8","CFDocumentURI":{"identifier":"eadcc5c9-cfdc-4f05-ba3a-72c13b96fb6b","uri":"https://api.standards.ed.sc.gov/server/api/v1/SCDOE/ims/case/v1p0/CFDocuments/eadcc5c9-cfdc-4f05-ba3a-72c13b96fb6b","title":"South Carolina CTE Standards for Finance"},"CFItemTypeURI":{"title":"Standard","identifier":"fa65eb18-d6d4-4480-a127-e4583814bc2c","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/fa65eb18-d6d4-4480-a127-e4583814bc2c"},"level":1,"notes":"Financial managers demonstrate knowledge of banking services. The following accountability criteria are essential for students in Business and Finance programs of study.","educationLevel":["09","10","11","12"]},{"identifier":"cb641f5d-fe85-47a0-8c64-9b9a566e1502","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/cb641f5d-fe85-47a0-8c64-9b9a566e1502","fullStatement":"Identify major causes of work-related accidents in office environments.","lastChangeDateTime":"2026-03-02T17:14:05+00:00","CFItemType":"Accountability Criteria","humanCodingScheme":"BS.A.4","listEnumeration":"4","CFDocumentURI":{"identifier":"eadcc5c9-cfdc-4f05-ba3a-72c13b96fb6b","uri":"https://api.standards.ed.sc.gov/server/api/v1/SCDOE/ims/case/v1p0/CFDocuments/eadcc5c9-cfdc-4f05-ba3a-72c13b96fb6b","title":"South Carolina CTE Standards for Finance"},"CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"},"educationLevel":["09","10","11","12"]},{"identifier":"cbe4d314-9fe0-4302-ad28-eb0e9e14b8d2","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/cbe4d314-9fe0-4302-ad28-eb0e9e14b8d2","fullStatement":"Claims","lastChangeDateTime":"2026-03-02T17:14:05+00:00","CFItemType":"Standard","humanCodingScheme":"IRM.K","listEnumeration":"5","CFDocumentURI":{"identifier":"eadcc5c9-cfdc-4f05-ba3a-72c13b96fb6b","uri":"https://api.standards.ed.sc.gov/server/api/v1/SCDOE/ims/case/v1p0/CFDocuments/eadcc5c9-cfdc-4f05-ba3a-72c13b96fb6b","title":"South Carolina CTE Standards for Finance"},"CFItemTypeURI":{"title":"Standard","identifier":"fa65eb18-d6d4-4480-a127-e4583814bc2c","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/fa65eb18-d6d4-4480-a127-e4583814bc2c"},"level":2,"notes":"Effective insurance professionals demonstrate appropriate knowledge of the claims process. The following accountability criteria are considered essential for students in the Insurance program of study.","educationLevel":["09","10","11","12"]},{"identifier":"cd063c2e-2104-4ccc-9901-8758a0c39b03","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/cd063c2e-2104-4ccc-9901-8758a0c39b03","fullStatement":"Renter\u2019s (Tenants) And Homeowner\u2019s Insurance","lastChangeDateTime":"2026-03-02T17:14:05+00:00","CFItemType":"Standard","humanCodingScheme":"IRM.I","listEnumeration":"3","CFDocumentURI":{"identifier":"eadcc5c9-cfdc-4f05-ba3a-72c13b96fb6b","uri":"https://api.standards.ed.sc.gov/server/api/v1/SCDOE/ims/case/v1p0/CFDocuments/eadcc5c9-cfdc-4f05-ba3a-72c13b96fb6b","title":"South Carolina CTE Standards for Finance"},"CFItemTypeURI":{"title":"Standard","identifier":"fa65eb18-d6d4-4480-a127-e4583814bc2c","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/fa65eb18-d6d4-4480-a127-e4583814bc2c"},"level":2,"notes":"Effective insurance professionals demonstrate appropriate knowledge of renter\u2019s (tenants) and homeowner\u2019s insurance. 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payable.","humanCodingScheme":"AC1.G.10","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:56:58+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"24d86cdb-f691-40fb-b181-bad83fe5af83","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/24d86cdb-f691-40fb-b181-bad83fe5af83","fullStatement":"Prepare a trial balance as proof of general ledger balance.","humanCodingScheme":"AC1.G.11","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:56:58+00:00","CFItemTypeURI":{"title":"Accountability 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determine net loss or net gain.","humanCodingScheme":"AC1.G.13","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:56:58+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"0475846c-e8d4-47fd-89de-1995bbd94ab6","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/0475846c-e8d4-47fd-89de-1995bbd94ab6","fullStatement":"Prepare the following financial statements:","humanCodingScheme":"AC1.G.14","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:56:58+00:00","CFItemTypeURI":{"title":"Accountability 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equity","humanCodingScheme":"AC1.G.14.b","CFItemType":"Component","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:56:58+00:00","CFItemTypeURI":{"title":"Component","identifier":"d2e5254e-0871-4b6a-8ba8-2b0136996ef0","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/d2e5254e-0871-4b6a-8ba8-2b0136996ef0"}},{"identifier":"4f91de10-dcd2-408a-9105-4d72779424c4","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/4f91de10-dcd2-408a-9105-4d72779424c4","fullStatement":"*Prepare the following financial statements:* balance sheet with owner\u2019s equity","humanCodingScheme":"AC1.G.14.c","CFItemType":"Component","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:56:58+00:00","CFItemTypeURI":{"title":"Component","identifier":"d2e5254e-0871-4b6a-8ba8-2b0136996ef0","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/d2e5254e-0871-4b6a-8ba8-2b0136996ef0"}},{"identifier":"8de89ea1-18d8-4b34-b0df-5e4d4f2953de","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/8de89ea1-18d8-4b34-b0df-5e4d4f2953de","fullStatement":"Prepare adjusting entries:","humanCodingScheme":"AC1.G.15","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:56:58+00:00","CFItemTypeURI":{"title":"Accountability 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adjustment.","humanCodingScheme":"AC1.G.15.b","CFItemType":"Component","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:56:58+00:00","CFItemTypeURI":{"title":"Component","identifier":"d2e5254e-0871-4b6a-8ba8-2b0136996ef0","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/d2e5254e-0871-4b6a-8ba8-2b0136996ef0"}},{"identifier":"480b24c3-3035-4c94-b68a-032944ff2ffd","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/480b24c3-3035-4c94-b68a-032944ff2ffd","fullStatement":"*Prepare adjusting entries:* journalize the adjustment.","humanCodingScheme":"AC1.G.15.c","CFItemType":"Component","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:56:58+00:00","CFItemTypeURI":{"title":"Component","identifier":"d2e5254e-0871-4b6a-8ba8-2b0136996ef0","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/d2e5254e-0871-4b6a-8ba8-2b0136996ef0"}},{"identifier":"5695297a-9fe1-44fb-a1ab-ec11ac9c11bc","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/5695297a-9fe1-44fb-a1ab-ec11ac9c11bc","fullStatement":"*Prepare adjusting entries:* post the adjustment.","humanCodingScheme":"AC1.G.15.d","CFItemType":"Component","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:56:58+00:00","CFItemTypeURI":{"title":"Component","identifier":"d2e5254e-0871-4b6a-8ba8-2b0136996ef0","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/d2e5254e-0871-4b6a-8ba8-2b0136996ef0"}},{"identifier":"132afd0b-92db-4b16-a816-7e2999a40873","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/132afd0b-92db-4b16-a816-7e2999a40873","fullStatement":"Prepare closing entries:","humanCodingScheme":"AC1.G.16","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:56:58+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"ac7485f8-a951-4369-b928-c38c8edf3a22","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/ac7485f8-a951-4369-b928-c38c8edf3a22","fullStatement":"*Prepare closing entries:* differentiate between balance sheet (permanent) and income statement (temporary) accounts.","humanCodingScheme":"AC1.G.16.a","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:56:58+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"8906a97f-a608-4a0a-96e4-703e11fcdd3c","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/8906a97f-a608-4a0a-96e4-703e11fcdd3c","fullStatement":"*Prepare closing entries:* journalize appropriate entries using income summary.","humanCodingScheme":"AC1.G.16.b","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:56:58+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"c29ab4ff-af25-40ff-a122-d310d9638003","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/c29ab4ff-af25-40ff-a122-d310d9638003","fullStatement":"*Prepare closing entries:* post entries.","humanCodingScheme":"AC1.G.16.c","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:56:58+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"e78cca38-1dda-45e5-9b68-58f3a7ccd842","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/e78cca38-1dda-45e5-9b68-58f3a7ccd842","fullStatement":"Prepare a post-closing trial balance.","humanCodingScheme":"AC1.G.17","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:56:58+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"747ab040-5931-47c5-8584-c287e4fbe0b0","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/747ab040-5931-47c5-8584-c287e4fbe0b0","fullStatement":"Cash Control System","humanCodingScheme":"AC1.H","CFItemType":"Standard","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-30T16:37:42+00:00","CFItemTypeURI":{"title":"Standard","identifier":"fa65eb18-d6d4-4480-a127-e4583814bc2c","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/fa65eb18-d6d4-4480-a127-e4583814bc2c"},"level":1,"notes":"Accounting professionals demonstrate knowledge of cash control system concepts and practices following generally accepted accounting procedures. The following accountability criteria are considered essential for students in the Accounting program of study."},{"identifier":"5c80a16c-1c3f-4172-809f-4e14cd0959f8","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/5c80a16c-1c3f-4172-809f-4e14cd0959f8","fullStatement":"Explain cash control procedures (e.g., signature cards, deposit slips, internal/external controls, separation of duties, pre-numbered documents.)","humanCodingScheme":"AC1.H.1","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:56:58+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"5a134616-24a1-404f-b9d0-7624fa23f096","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/5a134616-24a1-404f-b9d0-7624fa23f096","fullStatement":"Identify the steps to maintain a personal and business checking account to include: writing and endorsing a check, completing a deposit slip, and preparing a bank reconciliation.","humanCodingScheme":"AC1.H.2","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:56:58+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"0e4f9508-9061-4ee6-9cc1-5460a54c59d5","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/0e4f9508-9061-4ee6-9cc1-5460a54c59d5","fullStatement":"Demonstrate the procedure to prove cash.","humanCodingScheme":"AC1.H.3","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:56:58+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"f1c7b8d7-899d-47b1-94e0-4b0ccea90b5a","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/f1c7b8d7-899d-47b1-94e0-4b0ccea90b5a","fullStatement":"Journalize and post entries to establish and replenish petty cash.","humanCodingScheme":"AC1.H.4","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:56:58+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"3b152e54-267e-46c4-9f54-509f19d0c556","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/3b152e54-267e-46c4-9f54-509f19d0c556","fullStatement":"Journalize and post entries related to banking activities (i.e., bank service charge, credit card fees, direct deposit, ATM withdrawals, dishonored checks, EFT, and automatic payment withdrawals.)","humanCodingScheme":"AC1.H.5","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:56:58+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"d418b8d9-3725-4ed1-8465-c2cadeb4da74","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/d418b8d9-3725-4ed1-8465-c2cadeb4da74","fullStatement":"Payroll Systems","humanCodingScheme":"AC1.I","CFItemType":"Standard","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-30T16:37:42+00:00","CFItemTypeURI":{"title":"Standard","identifier":"fa65eb18-d6d4-4480-a127-e4583814bc2c","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/fa65eb18-d6d4-4480-a127-e4583814bc2c"},"level":1,"notes":"Accounting professionals demonstrate knowledge of payroll concepts and practices following generally accepted accounting procedures. The following accountability criteria are considered essential for students in the Accounting program of study."},{"identifier":"621441bb-16f3-4328-966d-5418c6805153","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/621441bb-16f3-4328-966d-5418c6805153","fullStatement":"Discuss and describe various pay categories (i.e., hourly rate, overtime, payment frequency, salary, commission, salary plus commission.)","humanCodingScheme":"AC1.I.1","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:56:58+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"e9988d45-d492-4c44-a8ed-fbf57bb5920c","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/e9988d45-d492-4c44-a8ed-fbf57bb5920c","fullStatement":"Analyze tax forms and their purpose, to include W-2, 1099, W-4, and I-9 forms for payroll purposes.","humanCodingScheme":"AC1.I.2","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:56:58+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"9bf48a44-baed-4876-974c-16c82891a691","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/9bf48a44-baed-4876-974c-16c82891a691","fullStatement":"Calculate employee earnings, including gross pay, withholdings, deductions, and net pay.","humanCodingScheme":"AC1.I.3","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:56:58+00:00","CFItemTypeURI":{"title":"Accountability 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The following accountability criteria are considered essential for students in the Accounting program of study."},{"identifier":"ceba8e54-cec9-41c0-a1f2-dd85d1d7bcac","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/ceba8e54-cec9-41c0-a1f2-dd85d1d7bcac","fullStatement":"Identify and describe professional accounting organizations and associations.","humanCodingScheme":"AC1.J.1","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:56:58+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"e5f4e79f-1f54-4d0b-afd0-6a24886a4b8f","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/e5f4e79f-1f54-4d0b-afd0-6a24886a4b8f","fullStatement":"Identify and explain the state and national educational and licensing requirements.","humanCodingScheme":"AC1.J.2","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:56:58+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"9828e336-da0d-43b1-a4c6-f3b58290fc45","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/9828e336-da0d-43b1-a4c6-f3b58290fc45","fullStatement":"Describe the skills and competencies needed to be successful in the accounting profession.","humanCodingScheme":"AC1.J.3","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:56:58+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"cd3e5364-c3ae-48c2-85f7-b064b1c5a97f","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/cd3e5364-c3ae-48c2-85f7-b064b1c5a97f","fullStatement":"Describe the areas of specialization within the accounting profession (i.e., financial accounting, management accounting, not-for-profit accounting, governmental accounting, and internal and external auditing) and careers that require knowledge of accounting.","humanCodingScheme":"AC1.J.4","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:56:58+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"9634cd54-888a-47ea-94d4-bdb4eeac2e29","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/9634cd54-888a-47ea-94d4-bdb4eeac2e29","fullStatement":"Automated Accounting","humanCodingScheme":"AC1.K","CFItemType":"Standard","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-30T16:37:42+00:00","CFItemTypeURI":{"title":"Standard","identifier":"fa65eb18-d6d4-4480-a127-e4583814bc2c","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/fa65eb18-d6d4-4480-a127-e4583814bc2c"},"level":1,"notes":"Accounting professionals demonstrate effective skills using various software to complete accounting tasks. The following accountability criteria are considered essential for students in the Accounting program of study."},{"identifier":"4e201ae4-4c5a-454f-9eb0-8bc4cc7ce6ed","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/4e201ae4-4c5a-454f-9eb0-8bc4cc7ce6ed","fullStatement":"Describe the differences between manual and computerized accounting systems.","humanCodingScheme":"AC1.K.1","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:56:58+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"ab0c4e97-5f26-418a-bd01-7ec24e9bc6ef","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/ab0c4e97-5f26-418a-bd01-7ec24e9bc6ef","fullStatement":"Demonstrate ability to access accounting programs.","humanCodingScheme":"AC1.K.2","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:56:58+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"26795922-2e7e-43d2-b3d7-c369ffcd3a44","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/26795922-2e7e-43d2-b3d7-c369ffcd3a44","fullStatement":"Demonstrate basic use of accounting software.","humanCodingScheme":"AC1.K.3","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:56:58+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"fa54101e-8b1b-4b3b-9e6b-2eaad727537d","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/fa54101e-8b1b-4b3b-9e6b-2eaad727537d","fullStatement":"Demonstrate an awareness of and the ability to manipulate a chart of accounts.","humanCodingScheme":"AC1.K.4","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:56:58+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"6a882d0e-dfe5-4ecd-8086-b581c6071d62","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/6a882d0e-dfe5-4ecd-8086-b581c6071d62","fullStatement":"Analyze and input transactions.","humanCodingScheme":"AC1.K.5","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:56:58+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"a9438fa4-29bd-418a-8f5b-b989ce45d8e4","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/a9438fa4-29bd-418a-8f5b-b989ce45d8e4","fullStatement":"Download or print financial statements.","humanCodingScheme":"AC1.K.6","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:56:58+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"dce4c101-5b9f-4365-8f1c-7703f4c07d1c","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/dce4c101-5b9f-4365-8f1c-7703f4c07d1c","fullStatement":"Accounting 2 (AC2)","humanCodingScheme":"5002","CFItemType":"Course","educationLevel":["11","12"],"lastChangeDateTime":"2026-01-31T20:56:20+00:00","CFItemTypeURI":{"title":"Course","identifier":"2f23b979-2eda-4937-852b-f2841e5ebe4f","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/2f23b979-2eda-4937-852b-f2841e5ebe4f"},"statusStartDate":"2023-02-01"},{"identifier":"28f79be8-ea76-4df8-aa79-48c5743c1e07","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/28f79be8-ea76-4df8-aa79-48c5743c1e07","fullStatement":"Safety","humanCodingScheme":"AC2.A","CFItemType":"Standard","educationLevel":["11","12"],"lastChangeDateTime":"2026-01-30T16:37:42+00:00","CFItemTypeURI":{"title":"Standard","identifier":"fa65eb18-d6d4-4480-a127-e4583814bc2c","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/fa65eb18-d6d4-4480-a127-e4583814bc2c"},"level":1,"notes":"Proficient professionals know the academic subject matter, including safety as required for proficiency within their area. They will use this knowledge as needed in their role. The following accountability criteria are considered essential for students in any program of study."},{"identifier":"3a75c055-7e22-44aa-977f-b634c42f7f7c","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/3a75c055-7e22-44aa-977f-b634c42f7f7c","fullStatement":"Review school safety policies and procedures.","humanCodingScheme":"AC2.A.1","CFItemType":"Accountability Criteria","educationLevel":["11","12"],"lastChangeDateTime":"2026-01-14T19:57:17+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"e38e6aaf-bb36-458a-8857-86e1123b86e2","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/e38e6aaf-bb36-458a-8857-86e1123b86e2","fullStatement":"Review classroom safety rules and procedures.","humanCodingScheme":"AC2.A.2","CFItemType":"Accountability Criteria","educationLevel":["11","12"],"lastChangeDateTime":"2026-01-14T19:57:17+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"4e01c7df-8a16-4aca-8278-22742669ea2d","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/4e01c7df-8a16-4aca-8278-22742669ea2d","fullStatement":"Review safety procedures for using equipment in the classroom.","humanCodingScheme":"AC2.A.3","CFItemType":"Accountability Criteria","educationLevel":["11","12"],"lastChangeDateTime":"2026-01-14T19:57:17+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"27223ac5-1afc-4156-bbf2-e08df9771026","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/27223ac5-1afc-4156-bbf2-e08df9771026","fullStatement":"Identify major causes of work-related accidents in office environments.","humanCodingScheme":"AC2.A.4","CFItemType":"Accountability Criteria","educationLevel":["11","12"],"lastChangeDateTime":"2026-01-14T19:57:17+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"12468c9c-b96b-46ef-9896-4d2ff0802c04","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/12468c9c-b96b-46ef-9896-4d2ff0802c04","fullStatement":"Demonstrate safety skills in an office/work environment.","humanCodingScheme":"AC2.A.5","CFItemType":"Accountability Criteria","educationLevel":["11","12"],"lastChangeDateTime":"2026-01-14T19:57:17+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"41c6acf5-3c74-4df7-9a42-060fe4e4878a","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/41c6acf5-3c74-4df7-9a42-060fe4e4878a","fullStatement":"Student Organizations","humanCodingScheme":"AC2.B","CFItemType":"Standard","educationLevel":["11","12"],"lastChangeDateTime":"2026-01-30T16:37:42+00:00","CFItemTypeURI":{"title":"Standard","identifier":"fa65eb18-d6d4-4480-a127-e4583814bc2c","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/fa65eb18-d6d4-4480-a127-e4583814bc2c"},"level":1,"notes":"Proficient professionals know the academic subject matter, including professional development, required for proficiency within their area. They will use this knowledge as needed in their role. The following accountability criteria are considered essential for students in any program of study."},{"identifier":"f5530bbf-0d14-42fe-8d3e-a146bebfa367","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/f5530bbf-0d14-42fe-8d3e-a146bebfa367","fullStatement":"Identify the purpose and goals of a Career and Technology Student Organization (CTSO).","humanCodingScheme":"AC2.B.1","CFItemType":"Accountability Criteria","educationLevel":["11","12"],"lastChangeDateTime":"2026-01-14T19:57:17+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"8188d1f8-a000-4257-a013-631f7aea3275","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/8188d1f8-a000-4257-a013-631f7aea3275","fullStatement":"Explain how CTSOs are integral parts of specific clusters, majors, and/orcourses.","humanCodingScheme":"AC2.B.2","CFItemType":"Accountability Criteria","educationLevel":["11","12"],"lastChangeDateTime":"2026-01-14T19:57:17+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"f7e00159-9958-4c56-a1bf-57ded19041e1","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/f7e00159-9958-4c56-a1bf-57ded19041e1","fullStatement":"Explain the benefits and responsibilities of being a member of a CTSO.","humanCodingScheme":"AC2.B.3","CFItemType":"Accountability Criteria","educationLevel":["11","12"],"lastChangeDateTime":"2026-01-14T19:57:17+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"eb258b97-5141-43a3-80e0-331454e6239d","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/eb258b97-5141-43a3-80e0-331454e6239d","fullStatement":"List leadership opportunities that are available to students through participation in CTSO conferences, competitions, community service, philanthropy, and other activities.","humanCodingScheme":"AC2.B.4","CFItemType":"Accountability Criteria","educationLevel":["11","12"],"lastChangeDateTime":"2026-01-14T19:57:17+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"a4bcdfb6-47c2-4230-b213-871fd8c2aa43","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/a4bcdfb6-47c2-4230-b213-871fd8c2aa43","fullStatement":"Explain how participation in CTSOs can promote lifelong benefits in other professional and civic organizations.","humanCodingScheme":"AC2.B.5","CFItemType":"Accountability Criteria","educationLevel":["11","12"],"lastChangeDateTime":"2026-01-14T19:57:17+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"cde1da04-fc9c-4aef-9ec0-1c84dadbc786","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/cde1da04-fc9c-4aef-9ec0-1c84dadbc786","fullStatement":"Technology Knowledge","humanCodingScheme":"AC2.C","CFItemType":"Standard","educationLevel":["11","12"],"lastChangeDateTime":"2026-01-30T16:37:42+00:00","CFItemTypeURI":{"title":"Standard","identifier":"fa65eb18-d6d4-4480-a127-e4583814bc2c","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/fa65eb18-d6d4-4480-a127-e4583814bc2c"},"level":1,"notes":"Proficient professionals know the academic subject matter, including the ethical use of technology as needed in their role. The following accountability criteria are considered essential for students in any program of study."},{"identifier":"fb2fe8c1-88c8-4e00-80c2-3c1806ca7db3","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/fb2fe8c1-88c8-4e00-80c2-3c1806ca7db3","fullStatement":"Demonstrate proficiency and skills associated with the use of technologies that are common to a specific occupation.","humanCodingScheme":"AC2.C.1","CFItemType":"Accountability Criteria","educationLevel":["11","12"],"lastChangeDateTime":"2026-01-14T19:57:17+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"f73f18ff-8c40-40a5-b0ab-9ee28d497e81","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/f73f18ff-8c40-40a5-b0ab-9ee28d497e81","fullStatement":"Identify proper netiquette when using e-mail, social media, and other technologies for communication purposes.","humanCodingScheme":"AC2.C.2","CFItemType":"Accountability Criteria","educationLevel":["11","12"],"lastChangeDateTime":"2026-01-14T19:57:17+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"0ebf8999-6c84-433f-bff6-19e6563245f2","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/0ebf8999-6c84-433f-bff6-19e6563245f2","fullStatement":"Identify potential abuse and unethical uses of laptops, tablets, computers, and/or networks.","humanCodingScheme":"AC2.C.3","CFItemType":"Accountability Criteria","educationLevel":["11","12"],"lastChangeDateTime":"2026-01-14T19:57:17+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"840ef1f3-a2de-4cf6-b65c-213e697b007c","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/840ef1f3-a2de-4cf6-b65c-213e697b007c","fullStatement":"Explain the consequences of social, illegal, and unethical uses of technology (e.g. piracy; 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The following accountability criteria are considered essential for students in any program of study."},{"identifier":"03a84f30-3410-4753-8168-c0fe63148797","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/03a84f30-3410-4753-8168-c0fe63148797","fullStatement":"Demonstrate creativity and innovation.","humanCodingScheme":"AC2.D.1","CFItemType":"Accountability Criteria","educationLevel":["11","12"],"lastChangeDateTime":"2026-01-14T19:57:17+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"5a31cf43-f5e2-4bc7-a476-18f6f19d5ac9","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/5a31cf43-f5e2-4bc7-a476-18f6f19d5ac9","fullStatement":"Demonstrate critical thinking and problem-solving skills.","humanCodingScheme":"AC2.D.2","CFItemType":"Accountability 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The following accountability criteria are considered essential for students in the Accounting program of study."},{"identifier":"2e4e7b15-7b17-4852-9ee7-bea85b83fd54","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/2e4e7b15-7b17-4852-9ee7-bea85b83fd54","fullStatement":"Collect and verify source documents.","humanCodingScheme":"AC2.G.1","CFItemType":"Accountability Criteria","educationLevel":["11","12"],"lastChangeDateTime":"2026-01-14T19:57:17+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"3611de62-fd65-42b5-b1e4-c3590a0a2f91","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/3611de62-fd65-42b5-b1e4-c3590a0a2f91","fullStatement":"Analyze business transactions using source documents and interpret the effect on the accounting equation.","humanCodingScheme":"AC2.G.2","CFItemType":"Accountability Criteria","educationLevel":["11","12"],"lastChangeDateTime":"2026-01-14T19:57:17+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"50d290d5-e312-4102-9d15-7d7910ca3273","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/50d290d5-e312-4102-9d15-7d7910ca3273","fullStatement":"Journalize business transactions.","humanCodingScheme":"AC2.G.3","CFItemType":"Accountability Criteria","educationLevel":["11","12"],"lastChangeDateTime":"2026-01-14T19:57:17+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"9a932784-79b3-4b75-b9cd-ce2c20506049","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/9a932784-79b3-4b75-b9cd-ce2c20506049","fullStatement":"Prepare and complete worksheets.","humanCodingScheme":"AC2.G.4","CFItemType":"Accountability Criteria","educationLevel":["11","12"],"lastChangeDateTime":"2026-01-14T19:57:17+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"d7285606-91ff-42a2-8815-1920bcb5ef5c","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/d7285606-91ff-42a2-8815-1920bcb5ef5c","fullStatement":"Analyze and prepare adjusting entries, including accruals and deferrals.","humanCodingScheme":"AC2.G.5","CFItemType":"Accountability Criteria","educationLevel":["11","12"],"lastChangeDateTime":"2026-01-14T19:57:17+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"dc06d68a-5128-4df1-aae5-a0ee101d7297","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/dc06d68a-5128-4df1-aae5-a0ee101d7297","fullStatement":"Create, evaluate, and analyze financial statements and describe relationships between each.","humanCodingScheme":"AC2.G.6","CFItemType":"Accountability Criteria","educationLevel":["11","12"],"lastChangeDateTime":"2026-01-14T19:57:17+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"1db62ec3-3164-4f4d-b701-c7552da3988f","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/1db62ec3-3164-4f4d-b701-c7552da3988f","fullStatement":"Execute the closing process by journalizing and posting the closing entries and preparing the post-closing trial balance.","humanCodingScheme":"AC2.G.7","CFItemType":"Accountability Criteria","educationLevel":["11","12"],"lastChangeDateTime":"2026-01-14T19:57:17+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"5c43908b-4b8b-4955-9dcf-3e306dc750d2","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/5c43908b-4b8b-4955-9dcf-3e306dc750d2","fullStatement":"Current Assets","humanCodingScheme":"AC2.H","CFItemType":"Standard","educationLevel":["11","12"],"lastChangeDateTime":"2026-01-30T16:37:42+00:00","CFItemTypeURI":{"title":"Standard","identifier":"fa65eb18-d6d4-4480-a127-e4583814bc2c","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/fa65eb18-d6d4-4480-a127-e4583814bc2c"},"level":1,"notes":"Accounting professionals demonstrate an advanced knowledge of generally accepted accounting concepts and procedures related to current assets. The following accountability criteria are considered essential for students in the Accounting program of study."},{"identifier":"6ae7ad66-6e89-4adc-b1af-7202c8861cba","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/6ae7ad66-6e89-4adc-b1af-7202c8861cba","fullStatement":"Define and use accounting terminology and generally accepted accounting principles (GAAP) related to current assets.","humanCodingScheme":"AC2.H.1","CFItemType":"Accountability Criteria","educationLevel":["11","12"],"lastChangeDateTime":"2026-01-14T19:57:17+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"248b7576-df27-4277-a43c-a0e131c82351","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/248b7576-df27-4277-a43c-a0e131c82351","fullStatement":"Define cash and cash equivalents (cash fund, marketable securities, certificates of deposit, supplies, and prepaids).","humanCodingScheme":"AC2.H.2","CFItemType":"Accountability Criteria","educationLevel":["11","12"],"lastChangeDateTime":"2026-01-14T19:57:17+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"0d7485b8-bfe4-48db-9fa0-a40cc5bf8b35","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/0d7485b8-bfe4-48db-9fa0-a40cc5bf8b35","fullStatement":"Analyze liquidity using various ratios.","humanCodingScheme":"AC2.H.3","CFItemType":"Accountability Criteria","educationLevel":["11","12"],"lastChangeDateTime":"2026-01-14T19:57:17+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"f4363516-0107-4384-af05-bf05382a099d","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/f4363516-0107-4384-af05-bf05382a099d","fullStatement":"Explain the aging of accounts receivable and the ability to collect.","humanCodingScheme":"AC2.H.4","CFItemType":"Accountability Criteria","educationLevel":["11","12"],"lastChangeDateTime":"2026-01-14T19:57:17+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"25f68b83-1eea-4b77-b91d-094979079d83","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/25f68b83-1eea-4b77-b91d-094979079d83","fullStatement":"Journalize and post entries for uncollectible receivables using the allowance method.","humanCodingScheme":"AC2.H.5","CFItemType":"Accountability Criteria","educationLevel":["11","12"],"lastChangeDateTime":"2026-01-14T19:57:17+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"8990aa96-c5e1-465f-a4f5-7a7b0cf0e522","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/8990aa96-c5e1-465f-a4f5-7a7b0cf0e522","fullStatement":"Compute the cost of ending inventory using:\n\na. FIFO\nb. LIFO\nc. 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The following accountability criteria are considered essential for students in the Accounting program of study."},{"identifier":"93d06438-2274-46f0-86f2-20ab2af6904e","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/93d06438-2274-46f0-86f2-20ab2af6904e","fullStatement":"Define and use accounting terminology and generally accepted accounting principles (GAAP) related to fixed assets and depreciation.","humanCodingScheme":"AC2.I.1","CFItemType":"Accountability Criteria","educationLevel":["11","12"],"lastChangeDateTime":"2026-01-14T19:57:17+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"557049ac-9bce-47cd-9e24-3d66a1fb45ca","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/557049ac-9bce-47cd-9e24-3d66a1fb45ca","fullStatement":"Prepare a fixed asset record.","humanCodingScheme":"AC2.I.2","CFItemType":"Accountability Criteria","educationLevel":["11","12"],"lastChangeDateTime":"2026-01-14T19:57:17+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"7473ed25-566f-46ba-9c2b-263158eb7927","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/7473ed25-566f-46ba-9c2b-263158eb7927","fullStatement":"Journalize and post entries for acquiring and disposing of fixed assets.","humanCodingScheme":"AC2.I.3","CFItemType":"Accountability Criteria","educationLevel":["11","12"],"lastChangeDateTime":"2026-01-14T19:57:17+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"c428f5f4-b8e6-400b-9db0-e9f0029b6f7a","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/c428f5f4-b8e6-400b-9db0-e9f0029b6f7a","fullStatement":"Compute the annual depreciation of an asset over its useful life using several depreciation methods (straight-line, double-declining, sum-of-the-year\u2019s digits, etc.)","humanCodingScheme":"AC2.I.4","CFItemType":"Accountability Criteria","educationLevel":["11","12"],"lastChangeDateTime":"2026-01-14T19:57:17+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"d75cc846-815f-4732-a449-5ce6f6d5972f","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/d75cc846-815f-4732-a449-5ce6f6d5972f","fullStatement":"Liabilities","humanCodingScheme":"AC2.J","CFItemType":"Standard","educationLevel":["11","12"],"lastChangeDateTime":"2026-01-30T16:37:42+00:00","CFItemTypeURI":{"title":"Standard","identifier":"fa65eb18-d6d4-4480-a127-e4583814bc2c","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/fa65eb18-d6d4-4480-a127-e4583814bc2c"},"level":1,"notes":"Accounting professionals demonstrate an advanced knowledge of generally accepted accounting concepts and procedures related to liabilities. 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The following accountability criteria are considered essential for students in the Accounting program of study."},{"identifier":"e838d934-608e-437d-8999-fd1091e644f3","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/e838d934-608e-437d-8999-fd1091e644f3","fullStatement":"Define and use accounting terminology and generally accepted accounting principles (GAAP) related to end-of-period accounting.","humanCodingScheme":"AC2.L.1","CFItemType":"Accountability Criteria","educationLevel":["11","12"],"lastChangeDateTime":"2026-01-14T19:57:17+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"49d7a5a8-0910-4c62-8bfe-f98ce54d6b1c","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/49d7a5a8-0910-4c62-8bfe-f98ce54d6b1c","fullStatement":"Prepare a trial 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The following accountability criteria are considered essential for students in the Accounting program of study."},{"identifier":"aa3c2b49-ea54-43f6-959c-a2b40cf22f44","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/aa3c2b49-ea54-43f6-959c-a2b40cf22f44","fullStatement":"Define and use accounting terminology and generally accepted accounting principles (GAAP) related to payroll systems.","humanCodingScheme":"AC2.M.1","CFItemType":"Accountability Criteria","educationLevel":["11","12"],"lastChangeDateTime":"2026-01-14T19:57:17+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"95ec360c-a287-4081-b0b7-fd35277e28a0","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/95ec360c-a287-4081-b0b7-fd35277e28a0","fullStatement":"Discuss and describe various pay categories (i.e., hourly rate, overtime, payment frequency, salary, commission, salary plus commission.)","humanCodingScheme":"AC2.M.2","CFItemType":"Accountability Criteria","educationLevel":["11","12"],"lastChangeDateTime":"2026-01-14T19:57:17+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"34119330-b45c-4a70-ae57-48b7b5d1fd1d","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/34119330-b45c-4a70-ae57-48b7b5d1fd1d","fullStatement":"Analyze tax forms and their purpose, to include W-2, 1099, W-4, and I-9 forms for payroll purposes.","humanCodingScheme":"AC2.M.3","CFItemType":"Accountability Criteria","educationLevel":["11","12"],"lastChangeDateTime":"2026-01-14T19:57:17+00:00","CFItemTypeURI":{"title":"Accountability 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The following accountability criteria are considered essential for students in the Accounting program of study."},{"identifier":"23b0de18-36fd-4c18-b9a2-831c84abf6c6","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/23b0de18-36fd-4c18-b9a2-831c84abf6c6","fullStatement":"Describe the differences between manual and computerized accounting systems.","humanCodingScheme":"AC2.N.1","CFItemType":"Accountability Criteria","educationLevel":["11","12"],"lastChangeDateTime":"2026-01-14T19:57:17+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"48477fbe-8f3c-4669-832e-e2f5a7f0fbcf","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/48477fbe-8f3c-4669-832e-e2f5a7f0fbcf","fullStatement":"Demonstrate ability to access accounting programs.","humanCodingScheme":"AC2.N.2","CFItemType":"Accountability Criteria","educationLevel":["11","12"],"lastChangeDateTime":"2026-01-14T19:57:17+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"3c9c07a5-ce21-4988-add6-f73b0a0d9236","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/3c9c07a5-ce21-4988-add6-f73b0a0d9236","fullStatement":"Demonstrate basic use of accounting software.","humanCodingScheme":"AC2.N.3","CFItemType":"Accountability Criteria","educationLevel":["11","12"],"lastChangeDateTime":"2026-01-14T19:57:17+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"77102b10-7903-45cd-a33f-b96f121d512b","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/77102b10-7903-45cd-a33f-b96f121d512b","fullStatement":"Demonstrate an awareness of and the ability to manipulate a chart of accounts.","humanCodingScheme":"AC2.N.4","CFItemType":"Accountability Criteria","educationLevel":["11","12"],"lastChangeDateTime":"2026-01-14T19:57:17+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"16549fd2-a403-45c5-bd9b-19a8eb69e79b","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/16549fd2-a403-45c5-bd9b-19a8eb69e79b","fullStatement":"Analyze and input transactions.","humanCodingScheme":"AC2.N.5","CFItemType":"Accountability Criteria","educationLevel":["11","12"],"lastChangeDateTime":"2026-01-14T19:57:17+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"0626fa8e-99a6-4509-997e-c57d77ae1988","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/0626fa8e-99a6-4509-997e-c57d77ae1988","fullStatement":"Download or print financial statements.","humanCodingScheme":"AC2.N.6","CFItemType":"Accountability Criteria","educationLevel":["11","12"],"lastChangeDateTime":"2026-01-14T19:57:17+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"95586ba4-667e-4eaf-b25f-37d221ce0f6d","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/95586ba4-667e-4eaf-b25f-37d221ce0f6d","fullStatement":"Business Finance (BF)","humanCodingScheme":"5273","CFItemType":"Course","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-31T21:00:54+00:00","CFItemTypeURI":{"title":"Course","identifier":"2f23b979-2eda-4937-852b-f2841e5ebe4f","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/2f23b979-2eda-4937-852b-f2841e5ebe4f"},"statusStartDate":"2024-02-01"},{"identifier":"0a75e5b7-1689-43f5-9f41-87b2037be1c5","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/0a75e5b7-1689-43f5-9f41-87b2037be1c5","fullStatement":"Financial Fundamentals","humanCodingScheme":"BF.A","CFItemType":"Standard","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-30T16:37:42+00:00","CFItemTypeURI":{"title":"Standard","identifier":"fa65eb18-d6d4-4480-a127-e4583814bc2c","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/fa65eb18-d6d4-4480-a127-e4583814bc2c"},"level":1,"notes":"Business finance professionals demonstrate a fundamental knowledge of finance. The following accountability criteria are considered essential for students in the Business Finance program of study."},{"identifier":"d92aa52a-f36b-4790-9565-22508854d384","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/d92aa52a-f36b-4790-9565-22508854d384","fullStatement":"Define business finance.","humanCodingScheme":"BF.A.1","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:57:37+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"5793ddb3-958c-447f-a1ea-e0bd217f0752","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/5793ddb3-958c-447f-a1ea-e0bd217f0752","fullStatement":"Describe the role of finance in the economy.","humanCodingScheme":"BF.A.2","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:57:37+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"e587936e-80fe-4491-b25f-3826d091455f","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/e587936e-80fe-4491-b25f-3826d091455f","fullStatement":"Determine the various types of financial markets and their impact on the economy (e.g., money markets, capital markets).","humanCodingScheme":"BF.A.3","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:57:37+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"cb01fe05-a559-4d23-9619-4aad11228a86","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/cb01fe05-a559-4d23-9619-4aad11228a86","fullStatement":"Describe financial institutions commonly used by businesses and consumers.","humanCodingScheme":"BF.A.4","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:57:37+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"5bb46da3-a0ce-4162-b5d0-729b797ed8c4","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/5bb46da3-a0ce-4162-b5d0-729b797ed8c4","fullStatement":"Explain the sources of funding for small and large businesses (e.g., revenue, debt, equity financing).","humanCodingScheme":"BF.A.5","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:57:37+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"3b9e4c3c-1c3b-4cd2-a3b6-a9cc20dda658","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/3b9e4c3c-1c3b-4cd2-a3b6-a9cc20dda658","fullStatement":"Financial Environment of Business","humanCodingScheme":"BF.B","CFItemType":"Standard","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-30T16:37:42+00:00","CFItemTypeURI":{"title":"Standard","identifier":"fa65eb18-d6d4-4480-a127-e4583814bc2c","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/fa65eb18-d6d4-4480-a127-e4583814bc2c"},"level":1,"notes":"Business finance professionals demonstrate an understanding of the financial environment in which they work. The following accountability criteria are considered essential for students in the Business Finance program of study."},{"identifier":"0388c1d5-02eb-4744-91dc-4599694d1968","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/0388c1d5-02eb-4744-91dc-4599694d1968","fullStatement":"Describe basic economic principles (e.g., supply curve, demand curve, equilibrium point, law of supply, law of demand, scarcity, surplus).","humanCodingScheme":"BF.B.1","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:57:37+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"0d672dcc-558d-4b15-bc6b-8a07675b83a1","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/0d672dcc-558d-4b15-bc6b-8a07675b83a1","fullStatement":"Compare and contrast the differences in the legal structures of business ownership and organization (e.g., sole proprietorship, partnerships, corporations, LLCs).","humanCodingScheme":"BF.B.2","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:57:37+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"1e6a64b4-06de-49a8-9b00-bc72145623d0","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/1e6a64b4-06de-49a8-9b00-bc72145623d0","fullStatement":"Analyze financial advantages and disadvantages of business ownership (e.g., legal exposure, financial liability).","humanCodingScheme":"BF.B.3","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:57:37+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"75b7f24b-00d4-4fb0-8938-ebfe7a8d10f3","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/75b7f24b-00d4-4fb0-8938-ebfe7a8d10f3","fullStatement":"Evaluate how decisions are made within various economic systems (e.g., free enterprise, market economy, command economy).","humanCodingScheme":"BF.B.4","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:57:37+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"f0a20fb4-e593-4b78-8e5a-eecbca155956","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/f0a20fb4-e593-4b78-8e5a-eecbca155956","fullStatement":"Financial Management Planning","humanCodingScheme":"BF.C","CFItemType":"Standard","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-30T16:37:42+00:00","CFItemTypeURI":{"title":"Standard","identifier":"fa65eb18-d6d4-4480-a127-e4583814bc2c","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/fa65eb18-d6d4-4480-a127-e4583814bc2c"},"level":1,"notes":"Business finance professionals understand business goals and how they are used in financial planning. The following accountability criteria are considered essential for students in the Business Finance program of study."},{"identifier":"a6310a99-8cf9-4103-94b3-a250a264b102","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/a6310a99-8cf9-4103-94b3-a250a264b102","fullStatement":"Identify the characteristics of effective financial goals.","humanCodingScheme":"BF.C.1","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:57:37+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"66147369-a30e-4c8e-8ef9-43205e74bb81","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/66147369-a30e-4c8e-8ef9-43205e74bb81","fullStatement":"Interpret the elements of financial statements (e.g., balance sheet, income statement, cash flow statement).","humanCodingScheme":"BF.C.2","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:57:37+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"6c3c03b9-83dc-45c9-8275-1009965b7c14","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/6c3c03b9-83dc-45c9-8275-1009965b7c14","fullStatement":"Analyze the types and purposes of financial budgets (e.g., operating, cash, capital budgets).","humanCodingScheme":"BF.C.3","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:57:37+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"202f6199-a760-4a23-badf-d467946b768e","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/202f6199-a760-4a23-badf-d467946b768e","fullStatement":"Prepare an operating financial budget.","humanCodingScheme":"BF.C.4","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:57:37+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"94864dec-ec33-4610-9624-c597a1e418d7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/94864dec-ec33-4610-9624-c597a1e418d7","fullStatement":"Interpret the Rule of 72 and its impact on investment decisions.","humanCodingScheme":"BF.C.5","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:57:37+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"3901f7f0-5fdd-42db-af23-d2bcdc538b89","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/3901f7f0-5fdd-42db-af23-d2bcdc538b89","fullStatement":"Calculate different types of interest (e.g., simple interest, compound interest) and how they affect investment decisions.","humanCodingScheme":"BF.C.6","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:57:37+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"1867bdef-0bb9-432c-8097-50439f9e0020","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/1867bdef-0bb9-432c-8097-50439f9e0020","fullStatement":"Calculate the time value of money on investments and loans (e.g., present value, future value).","humanCodingScheme":"BF.C.7","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:57:37+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"bb788fb8-2b35-4391-8b2e-330ca9ba0bc8","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/bb788fb8-2b35-4391-8b2e-330ca9ba0bc8","fullStatement":"Financial Markets","humanCodingScheme":"BF.D","CFItemType":"Standard","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-30T16:37:42+00:00","CFItemTypeURI":{"title":"Standard","identifier":"fa65eb18-d6d4-4480-a127-e4583814bc2c","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/fa65eb18-d6d4-4480-a127-e4583814bc2c"},"level":1,"notes":"Business finance professionals demonstrate the knowledge of the different types of financial markets and how they operate. The following accountability criteria are considered essential for students in the Business Finance program of study."},{"identifier":"2856cdd0-dadf-47b4-a98f-43d0b55305bf","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/2856cdd0-dadf-47b4-a98f-43d0b55305bf","fullStatement":"Explain the purpose and general structure of financial markets.","humanCodingScheme":"BF.D.1","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:57:37+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"2997a09b-40a1-4217-a138-e6fd5a678247","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/2997a09b-40a1-4217-a138-e6fd5a678247","fullStatement":"Describe the major types of capital markets (e.g., treasury notes/bonds, corporate/municipal bonds, common/preferred stock).","humanCodingScheme":"BF.D.2","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:57:37+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"6507b1fa-2f50-4004-917e-47dbf8e30c13","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/6507b1fa-2f50-4004-917e-47dbf8e30c13","fullStatement":"Describe the major types of money markets (e.g., treasury bills, certificates of deposits (CDs), commercial paper).","humanCodingScheme":"BF.D.3","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:57:37+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"55282887-5ef4-47c4-b85d-f49fdf0a1934","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/55282887-5ef4-47c4-b85d-f49fdf0a1934","fullStatement":"Discuss the importance of foreign exchange markets.","humanCodingScheme":"BF.D.4","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:57:37+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"ca429433-2f51-4433-b33f-03dad9dd1105","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/ca429433-2f51-4433-b33f-03dad9dd1105","fullStatement":"Identify government activities that impact business (e.g., taxes, insurance, legislation).","humanCodingScheme":"BF.D.5","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:57:37+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"1b8d424d-efe9-45db-b00d-df6eed6adac2","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/1b8d424d-efe9-45db-b00d-df6eed6adac2","fullStatement":"Financial Management Analysis","humanCodingScheme":"BF.E","CFItemType":"Standard","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-30T16:37:42+00:00","CFItemTypeURI":{"title":"Standard","identifier":"fa65eb18-d6d4-4480-a127-e4583814bc2c","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/fa65eb18-d6d4-4480-a127-e4583814bc2c"},"level":1,"notes":"Business finance professionals demonstrate the appropriate skills for analyzing financial data. The following accountability criteria are considered essential for students in the Business Finance program of study."},{"identifier":"daf8cf76-2f59-4c83-80f4-4ad5440396f4","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/daf8cf76-2f59-4c83-80f4-4ad5440396f4","fullStatement":"Identify the roles and responsibilities of various financial management positions within an organization (e.g., CEO, CFO, COO, treasurer, controller, board of directors).","humanCodingScheme":"BF.E.1","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:57:37+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"6558d5f9-fc8d-460b-a3c9-f303f396c171","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/6558d5f9-fc8d-460b-a3c9-f303f396c171","fullStatement":"Identify and evaluate the importance of managing and securing accurate and complete financial data and records for a business (GAAP).","humanCodingScheme":"BF.E.2","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:57:37+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"612c7e0a-7333-4339-931d-ff994f52f387","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/612c7e0a-7333-4339-931d-ff994f52f387","fullStatement":"Calculate and evaluate financial ratios and other tools to analyze the financial condition of a business, (e.g., liquidity, asset management, debt management, profitability, market performance ratios, trend analysis, market analysis).","humanCodingScheme":"BF.E.3","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:57:37+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"f25e8b9f-fc99-4f1a-af43-ff3264d1279a","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/f25e8b9f-fc99-4f1a-af43-ff3264d1279a","fullStatement":"Short-Term Financial Activities","humanCodingScheme":"BF.F","CFItemType":"Standard","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-30T16:37:42+00:00","CFItemTypeURI":{"title":"Standard","identifier":"fa65eb18-d6d4-4480-a127-e4583814bc2c","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/fa65eb18-d6d4-4480-a127-e4583814bc2c"},"level":1,"notes":"Business finance professionals demonstrate an understanding of short-term financial activities that affect business operations. The following accountability criteria are considered essential for students in the Business Finance program of study."},{"identifier":"31c51d3e-6260-4bd6-9a40-358148cf62eb","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/31c51d3e-6260-4bd6-9a40-358148cf62eb","fullStatement":"Explain short-term financial activities that can affect business cash flow (e.g., inventory control, credit sales, leverage, cash budgeting).","humanCodingScheme":"BF.F.1","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:57:37+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"a5e7f101-c993-4e45-a6bc-8437675adc41","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/a5e7f101-c993-4e45-a6bc-8437675adc41","fullStatement":"Define and evaluate the importance of working 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(e.g., raw materials, work in process, finished goods).","humanCodingScheme":"BF.F.5","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:57:37+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"a36a02aa-9436-482e-a092-91d4538b7453","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/a36a02aa-9436-482e-a092-91d4538b7453","fullStatement":"Analyze different methods of employee compensation and how it affects short term operations (e.g., salary, wages, commission, benefits).","humanCodingScheme":"BF.F.6","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:57:37+00:00","CFItemTypeURI":{"title":"Accountability 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The following accountability criteria are considered essential for students in the Business Finance program of study."},{"identifier":"4e892fc6-a589-4034-a8a7-99a9824bb549","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/4e892fc6-a589-4034-a8a7-99a9824bb549","fullStatement":"Describe types of capital projects used in business.","humanCodingScheme":"BF.G.1","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:57:37+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"ebf5840f-acdf-4072-946c-d117e95cb011","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/ebf5840f-acdf-4072-946c-d117e95cb011","fullStatement":"Compare tools used to analyze capital projects (e.g., payback method, net present value, internal rate of return, opportunity cost, sunk cost).","humanCodingScheme":"BF.G.2","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:57:37+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"66a6b9e0-e026-4a22-a7f1-b3568d41a0b3","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/66a6b9e0-e026-4a22-a7f1-b3568d41a0b3","fullStatement":"Explain business growth and expansion actions.","humanCodingScheme":"BF.G.3","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:57:37+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"5f20926a-b82b-40dc-b660-a1ed4b6ad214","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/5f20926a-b82b-40dc-b660-a1ed4b6ad214","fullStatement":"Identify actions for reducing business risks.","humanCodingScheme":"BF.G.4","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:57:37+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"075761de-0135-453b-be33-4c7acee5bea6","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/075761de-0135-453b-be33-4c7acee5bea6","fullStatement":"Define the steps in the capital budgeting process.","humanCodingScheme":"BF.G.5","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:57:37+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"439ca03d-3dc0-4c1e-ba0b-8bbe3c985ebe","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/439ca03d-3dc0-4c1e-ba0b-8bbe3c985ebe","fullStatement":"Analyze how the cost of capital affects spending decisions (e.g., cost of debt, cost of equity, weighted average cost of capital).","humanCodingScheme":"BF.G.6","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:57:37+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"86d2951c-da88-4905-b570-bb0319cf868a","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/86d2951c-da88-4905-b570-bb0319cf868a","fullStatement":"Analyze case studies to determine capital spending feasibility.","humanCodingScheme":"BF.G.7","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:57:37+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"d6dfcea2-246f-499f-8f11-ffba7f74e21a","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/d6dfcea2-246f-499f-8f11-ffba7f74e21a","fullStatement":"Business Financing Alternatives","humanCodingScheme":"BF.H","CFItemType":"Standard","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-30T16:37:42+00:00","CFItemTypeURI":{"title":"Standard","identifier":"fa65eb18-d6d4-4480-a127-e4583814bc2c","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/fa65eb18-d6d4-4480-a127-e4583814bc2c"},"level":1,"notes":"Business finance professionals demonstrate knowledge of various financial alternatives to increase capital. The following accountability criteria are considered essential for students in the Business Finance program of study."},{"identifier":"ec6e5362-f06d-43ce-b82b-80cee0024f9a","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/ec6e5362-f06d-43ce-b82b-80cee0024f9a","fullStatement":"Explain financing alternatives (e.g., buying on account, bank loans/notes, commercial paper).","humanCodingScheme":"BF.H.1","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:57:37+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"9dee2c7d-8d2b-4b60-9eba-b83251306e7b","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/9dee2c7d-8d2b-4b60-9eba-b83251306e7b","fullStatement":"Compare and contrast debt and equity financing.","humanCodingScheme":"BF.H.2","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:57:37+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"1a094c02-e3b7-4b31-a459-b2e1ec7cfea6","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/1a094c02-e3b7-4b31-a459-b2e1ec7cfea6","fullStatement":"Distinguish between the main types of government and corporate bonds.","humanCodingScheme":"BF.H.3","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:57:37+00:00","CFItemTypeURI":{"title":"Accountability 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transactions.","humanCodingScheme":"BF.H.8","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:57:37+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"ed79367c-30c4-4c21-8310-dea4b862152a","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/ed79367c-30c4-4c21-8310-dea4b862152a","fullStatement":"Analyze the role of diversification in investments.","humanCodingScheme":"BF.H.9","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:57:37+00:00","CFItemTypeURI":{"title":"Accountability 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Practices","humanCodingScheme":"BF.I","CFItemType":"Standard","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-30T16:37:42+00:00","CFItemTypeURI":{"title":"Standard","identifier":"fa65eb18-d6d4-4480-a127-e4583814bc2c","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/fa65eb18-d6d4-4480-a127-e4583814bc2c"},"level":1,"notes":"Business finance professionals demonstrate knowledge of how businesses use credit appropriately. The following accountability criteria are considered essential for students in the Business Finance program of study."},{"identifier":"95947e04-4fbe-437f-a424-5d4981aafc76","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/95947e04-4fbe-437f-a424-5d4981aafc76","fullStatement":"Identify the criteria used by organizations when establishing credit terms.","humanCodingScheme":"BF.I.1","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:57:37+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"4cf96d3e-eab0-4c2c-bf75-f0ada401c253","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/4cf96d3e-eab0-4c2c-bf75-f0ada401c253","fullStatement":"Explain the factors a business should consider when deciding to use credit.","humanCodingScheme":"BF.I.2","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:57:37+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"a4813e33-76e2-4352-9f33-5d917880abff","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/a4813e33-76e2-4352-9f33-5d917880abff","fullStatement":"Analyze the legal requirements for credit and collections (e.g., Truth in Lending Act, Equal Credit Opportunity Act, Fair Credit Reporting Act).","humanCodingScheme":"BF.I.3","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:57:37+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"507f317a-aa27-4e4f-bb25-b4ab1211be6d","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/507f317a-aa27-4e4f-bb25-b4ab1211be6d","fullStatement":"Determine factors that can affect a company\u2019s credit score and rating.","humanCodingScheme":"BF.I.4","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:57:37+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"bf47d372-e104-4570-8b17-3a87d7d0d49c","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/bf47d372-e104-4570-8b17-3a87d7d0d49c","fullStatement":"Insurance and Risk Management","humanCodingScheme":"BF.J","CFItemType":"Standard","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-30T16:37:42+00:00","CFItemTypeURI":{"title":"Standard","identifier":"fa65eb18-d6d4-4480-a127-e4583814bc2c","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/fa65eb18-d6d4-4480-a127-e4583814bc2c"},"level":1,"notes":"Business finance professionals understand risk and the role of insurance in business operations. The following accountability criteria are considered essential for students in the Business Finance program of study."},{"identifier":"97948e76-1e5b-4824-9098-4f61fc06e878","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/97948e76-1e5b-4824-9098-4f61fc06e878","fullStatement":"Define risk and the types of risks faced by businesses (e.g. pure, speculative, economic, natural).","humanCodingScheme":"BF.J.1","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:57:37+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"acef65bb-25db-4073-95e3-b643567dea9b","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/acef65bb-25db-4073-95e3-b643567dea9b","fullStatement":"Examine the relationship between risk and probability.","humanCodingScheme":"BF.J.2","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:57:37+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"b16e2bc8-d488-49b6-808a-fb5e76f0edd3","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/b16e2bc8-d488-49b6-808a-fb5e76f0edd3","fullStatement":"Describe the primary methods for managing risks (e.g., avoid, transfer, insure, assume).","humanCodingScheme":"BF.J.3","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:57:37+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"c2f727f1-7366-4804-8e97-af32d64fc0dd","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/c2f727f1-7366-4804-8e97-af32d64fc0dd","fullStatement":"Describe the key parts of an insurance policy (e.g., declarations, insuring agreement, definitions, conditions, miscellaneous page, premium, deductible).","humanCodingScheme":"BF.J.4","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:57:37+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"dcad5f0c-1ce7-4dcb-8335-ff46a3d92e5c","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/dcad5f0c-1ce7-4dcb-8335-ff46a3d92e5c","fullStatement":"Differentiate common types of business insurance (e.g., property, liability, personnel, business interruption).","humanCodingScheme":"BF.J.5","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:57:37+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"b1f40ba3-2039-4d97-b929-f689eeddcce9","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/b1f40ba3-2039-4d97-b929-f689eeddcce9","fullStatement":"Describe important personnel risks and how they are insured (e.g., workers\u2019 compensation, unemployment, healthcare, disability).","humanCodingScheme":"BF.J.6","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:57:37+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"0b11cb79-e878-45be-b919-3f5b26b486f6","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/0b11cb79-e878-45be-b919-3f5b26b486f6","fullStatement":"Information Protection","humanCodingScheme":"BF.K","CFItemType":"Standard","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-30T16:37:42+00:00","CFItemTypeURI":{"title":"Standard","identifier":"fa65eb18-d6d4-4480-a127-e4583814bc2c","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/fa65eb18-d6d4-4480-a127-e4583814bc2c"},"level":1,"notes":"Business finance professionals understand the importance of safety and security of information. The following accountability criteria are considered essential for students in the Business Finance program of study."},{"identifier":"318c7ca9-b165-4f5e-8538-52954dc662ed","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/318c7ca9-b165-4f5e-8538-52954dc662ed","fullStatement":"Describe the importance of creating an information security system for businesses and customers.","humanCodingScheme":"BF.K.1","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:57:37+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"2bf2a317-c509-4cd2-8700-471422ff5e8a","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/2bf2a317-c509-4cd2-8700-471422ff5e8a","fullStatement":"Identify specific risks for information privacy and security (e.g., ID theft, information theft, financial theft).","humanCodingScheme":"BF.K.2","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:57:37+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"a1cbb9bf-b42a-42a9-835b-d4d7d1594097","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/a1cbb9bf-b42a-42a9-835b-d4d7d1594097","fullStatement":"Evaluate ways ID theft occurs (e.g., dumpster diving, skimming, phishing, changing addresses, stealing, computer hacking).","humanCodingScheme":"BF.K.3","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:57:37+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"fb6a078e-5435-4670-ad35-13696c5765af","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/fb6a078e-5435-4670-ad35-13696c5765af","fullStatement":"Describe steps to safeguard customer and business information (e.g., shredding financial documents, protecting Social Security number, not disclosing personal information, using secure networks for on-line balances, not using obvious passwords).","humanCodingScheme":"BF.K.4","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:57:37+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"2d2c58a8-53b8-4398-bdc5-21cfd70ce83c","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/2d2c58a8-53b8-4398-bdc5-21cfd70ce83c","fullStatement":"Analyze methods companies use to detect suspicious activity in customer and business accounts (e.g., credit reports, on-line balances, monthly statements).","humanCodingScheme":"BF.K.5","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:57:37+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"645d92cc-335e-4600-a5b3-e45f3a701142","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/645d92cc-335e-4600-a5b3-e45f3a701142","fullStatement":"Develop an action plan to take when information theft is detected (e.g., placing fraud alerts on credit reports, closing accounts, filing police reports, reporting to the Federal Trade Commission).","humanCodingScheme":"BF.K.6","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:57:37+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"4fcd9b70-a06c-4e4d-a5ab-668ee89dc037","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/4fcd9b70-a06c-4e4d-a5ab-668ee89dc037","fullStatement":"International Business and Trade","humanCodingScheme":"BF.L","CFItemType":"Standard","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-30T16:37:42+00:00","CFItemTypeURI":{"title":"Standard","identifier":"fa65eb18-d6d4-4480-a127-e4583814bc2c","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/fa65eb18-d6d4-4480-a127-e4583814bc2c"},"level":1,"notes":"Business finance professionals demonstrate an awareness of working within a global environment and its impact on a business\u2019s financial performance. The following accountability criteria are considered essential for students in the Business Finance program of study."},{"identifier":"43eb454a-73ae-497f-954d-16bf66d3ea73","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/43eb454a-73ae-497f-954d-16bf66d3ea73","fullStatement":"Describe common international business activities.","humanCodingScheme":"BF.L.1","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:57:37+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"a0bf1ba8-25f0-4415-babd-c420ef1725cd","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/a0bf1ba8-25f0-4415-babd-c420ef1725cd","fullStatement":"Identify methods for encouraging and measuring foreign trade.","humanCodingScheme":"BF.L.2","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:57:37+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"8a79000e-2c32-4f67-adc4-e2985cf93acc","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/8a79000e-2c32-4f67-adc4-e2985cf93acc","fullStatement":"Describe factors that affect economic development.","humanCodingScheme":"BF.L.3","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:57:37+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"8c592ab1-365d-4b3a-b773-723097ddd2c6","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/8c592ab1-365d-4b3a-b773-723097ddd2c6","fullStatement":"Explain how countries influence foreign exchange values.","humanCodingScheme":"BF.L.4","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:57:37+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"c3b167f2-2ae1-4e21-8667-2b50c1018791","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/c3b167f2-2ae1-4e21-8667-2b50c1018791","fullStatement":"Describe global markets for selling financial securities.","humanCodingScheme":"BF.L.5","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:57:37+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"5261e2ea-031b-4c4f-83c7-6324ce87dc8c","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/5261e2ea-031b-4c4f-83c7-6324ce87dc8c","fullStatement":"Explain other types of international financial markets.","humanCodingScheme":"BF.L.6","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:57:37+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"5259fca5-592e-4d9f-b926-3a4662895e68","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/5259fca5-592e-4d9f-b926-3a4662895e68","fullStatement":"Identify several types of international financial activities.","humanCodingScheme":"BF.L.7","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:57:37+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"90342a3b-c231-473d-8b97-14a3c131fa7f","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/90342a3b-c231-473d-8b97-14a3c131fa7f","fullStatement":"Professionalism","humanCodingScheme":"BF.M","CFItemType":"Standard","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-30T16:37:42+00:00","CFItemTypeURI":{"title":"Standard","identifier":"fa65eb18-d6d4-4480-a127-e4583814bc2c","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/fa65eb18-d6d4-4480-a127-e4583814bc2c"},"level":1,"notes":"Business finance professionals demonstrate professionalism at all times. The following accountability criteria are considered essential for students in the Business Finance program of study."},{"identifier":"0f6eb978-fee7-48a0-87da-0bbc200b3e8c","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/0f6eb978-fee7-48a0-87da-0bbc200b3e8c","fullStatement":"Compare and contrast employment opportunities.","humanCodingScheme":"BF.M.1","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:57:37+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"39a9e59c-6a00-40d3-aff4-c578629e879a","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/39a9e59c-6a00-40d3-aff4-c578629e879a","fullStatement":"Analyze the role of ethics in the business finance profession.","humanCodingScheme":"BF.M.2","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:57:37+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"a52efa38-3338-440f-a560-648fa1dff899","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/a52efa38-3338-440f-a560-648fa1dff899","fullStatement":"Identify appropriate dress and grooming for the workplace.","humanCodingScheme":"BF.M.3","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:57:37+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"6702409b-b451-4203-969b-b0733fc4366f","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/6702409b-b451-4203-969b-b0733fc4366f","fullStatement":"Demonstrate career readiness by obtaining a business finance-related certification.","humanCodingScheme":"BF.M.4","CFItemType":"Accountability Criteria","educationLevel":["10","11","12"],"lastChangeDateTime":"2026-01-14T19:57:37+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"cc135b56-c84a-4513-9c54-cd4bef4c762f","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/cc135b56-c84a-4513-9c54-cd4bef4c762f","fullStatement":"Safety","humanCodingScheme":"BF.N","notes":"Business professionals know the academic subject matter, including safety as required for proficiency within their area. 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procedures.","humanCodingScheme":"PF.C","CFItemType":"Standard","educationLevel":["09","10","11","12"],"lastChangeDateTime":"2026-03-19T22:03:18+00:00","CFItemTypeURI":{"title":"Standard","identifier":"fa65eb18-d6d4-4480-a127-e4583814bc2c","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/fa65eb18-d6d4-4480-a127-e4583814bc2c"}},{"identifier":"28906f6c-f3c6-422b-acf9-910a0c083cdf","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/28906f6c-f3c6-422b-acf9-910a0c083cdf","fullStatement":"Evaluate the services offered at various financial institutions.","humanCodingScheme":"PF.C.1","CFItemType":"Accountability Criteria","educationLevel":["09","10","11","12"],"lastChangeDateTime":"2026-03-19T22:03:18+00:00","CFItemTypeURI":{"title":"Accountability 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technology have impacted banking services.","humanCodingScheme":"PF.C.6","CFItemType":"Accountability Criteria","educationLevel":["09","10","11","12"],"lastChangeDateTime":"2026-03-19T22:03:18+00:00","CFItemTypeURI":{"title":"Accountability Criteria","identifier":"08c9a71d-02b7-4073-9b24-9519b92ea1a7","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/08c9a71d-02b7-4073-9b24-9519b92ea1a7"}},{"identifier":"9680846b-4fe6-46d4-96db-377a1a66a1bf","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/9680846b-4fe6-46d4-96db-377a1a66a1bf","fullStatement":"Differentiate among types and regulations of electronic monetary transactions (e.g., e-checks, EFT).","humanCodingScheme":"PF.C.7","CFItemType":"Accountability Criteria","educationLevel":["09","10","11","12"],"lastChangeDateTime":"2026-03-19T22:03:18+00:00","CFItemTypeURI":{"title":"Accountability 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understanding of the various types of debt and methods of managing personal credit.","humanCodingScheme":"PF.D","CFItemType":"Standard","educationLevel":["09","10","11","12"],"lastChangeDateTime":"2026-03-19T22:03:18+00:00","CFItemTypeURI":{"title":"Standard","identifier":"fa65eb18-d6d4-4480-a127-e4583814bc2c","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItemTypes/fa65eb18-d6d4-4480-a127-e4583814bc2c"}},{"identifier":"2b596150-76b4-4b37-a5ac-8962fafe48e3","uri":"https://standards.ed.sc.gov/ims/case/v1p0/CFItems/2b596150-76b4-4b37-a5ac-8962fafe48e3","fullStatement":"Identify types and sources of credit/debt (e.g., credit card, auto loans/leases, mortgages/rent, student loans).","humanCodingScheme":"PF.D.1","CFItemType":"Accountability Criteria","educationLevel":["09","10","11","12"],"lastChangeDateTime":"2026-03-19T22:03:18+00:00","CFItemTypeURI":{"title":"Accountability 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