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National Business Education Assoc. Standards (NBEA)

Accounting Standards (AS)
AS1Complete the various steps of the accounting cycle and explain the purpose of each step.
AS2Determine the value of assets, liabilities, and owner's equity according to generally accepted accounting principles, explaining when and why they are used.
AS3Prepare, interpret, and analyze financial statements using manual and computerized systems for service, merchandising, and manufacturing businesses
AS4Apply appropriate accounting principles to various forms of ownership, payroll, income taxation, and managerial systems.
AS5Use planning and control principles to evaluate the performance of an organization and apply differential analysis and present value concepts to make decisions.

Business Law Standards (BLS)
BLS1Analyze the relationship between ethics and the law and describe the sources of the law, the structure of the court system, the different classifications of procedural law, and the different classifications of substantive law.
BLS2Analyze the relationships among contract law, law of sales, and consumer law.
BLS3Analyze the role and importance of agency law and employment law as they relate to the conduct of business in the national and international marketplaces.
BLS4Describe the major types of business organizations operating within the socio-economic arena of the national and international marketplace today and in the future.
BLS5Explain the legal rules that apply to personal property and real property.
BLS6Analyze the functions of commercial paper, insurance, secured transactions, and bankruptcy.
BLS7Determine appropriateness of wills and trusts in estate planning.
BLS8Explain the legal rules that apply to marriage, divorce, and child custody.
BLS9Explain the legal rules that apply to environmental law and energy regulation.

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