Back to Standards Coverage
Accounting I
Business, Marketing, and Finance · Texas TEKS
| Strand | Standard ID | Standard Statement | Covered? | CLX Match List |
|---|---|---|---|---|
| 1. The Student Communicates An Understanding Of The Accounting Industry. The Student Is Ex... | 1.1.1 | describe the purpose of accounting and financial reporting | ✅ | • Open Textbooks : Principles of Accounting : POA01: Role of Accounting in Society • Open Textbooks : Principles of Accounting : POA03: Analyzing and Recording Transactions • Core-LX : Accounting I (Virginia State Gap) : Professional Ethics, GAAP & Payroll Accounting (pending) • Open Textbooks : Principles of Accounting : POA01: Role of Accounting in Society • Open Textbooks : Introduction to Financial Accounting : Introduction to Financial Accounting |
| 1.1.2 | discuss its impact on industry; | ✅ | • Open Textbooks : Principles of Accounting : POA01: Role of Accounting in Society • Certify ED : Agricultural Science (Video & VR) : Agricultural Science - Unit 04 - Agricultural Trends and Economic Impact • Open Textbooks : Fundamentals of Building Construction Management : CON 02 Fundamentals of Building Construction Management 01: Introduction to the Building Industry • Pointful Education : Building Maintenance Technologies : BuildMT 02: The Construction Industry Part I | |
| 1.1.3 | describe Generally Accepted Accounting Principles (GAAP) | ✅ | • Core-LX : Accounting I (Virginia State Gap) : Professional Ethics, GAAP & Payroll Accounting (pending) • Open Textbooks : Principles of Accounting : POA03: Analyzing and Recording Transactions • Open Textbooks : Introduction to Financial Accounting : Introduction to Financial Accounting | |
| 2. The Student Uses Career Planning Concepts, Tools, And Strategies To Explore Accounting ... | 2.1.1 | discuss the significance of responsibility in accounting such as ethical and social responsibility | ✅ | • Core-LX : Accounting I (Virginia State Gap) : Professional Ethics, GAAP & Payroll Accounting (pending) • Open Textbooks : Fundamentals of Business, 4th edition : Fundamentals of Business: Chapter 04 Ethics and Social Responsibility • Open Textbooks : Fundamentals of Business, 4th edition : Fundamentals of Business: Chapter 04 Ethics and Social Responsibility • Open Textbooks : Fundamentals of Business, 4th edition : Fundamentals of Business: Chapter 04 Ethics and Social Responsibility • Open Textbooks : Fundamentals of Business, 4th edition : Fundamentals of Business: Chapter 04 Ethics and Social Responsibility |
| 2.1.2 | explore careers in accounting, including education requirements, roles, and responsibilities of certified public accountants, general ledger accountants, management accountants, auditors, government accountants, international accountants, forensic accountants, and senior management in accounting; | ✅ | • Core-LX : Career Exploration : Career Explorer — Find Your Path (pending) • Core-LX : Accounting I (Virginia State Gap) : Professional Ethics, GAAP & Payroll Accounting (pending) | |
| 2.1.3 | identify accounting licensing and certification programs, including professional designations for accountants such as certified public accountant and certified management accountant | ✅ | • Core-LX : Accounting I (Virginia State Gap) : Professional Ethics, GAAP & Payroll Accounting (pending) • Pointful Education : Career Exploration in Finance : CEIF 09: Succeeding on the Job | |
| 3. The Student Uses Equations, Graphical Representations, Accounting Tools, Strategies, An... | 3.1.1 | illustrate the accounting cycle | ✅ | • Open Textbooks : Introduction to Financial Accounting : Introduction to Financial Accounting • Open Textbooks : Introduction to Financial Accounting : Introduction to Financial Accounting • Open Textbooks : Principles of Accounting : POA03: Analyzing and Recording Transactions • Open Textbooks : Principles of Accounting : POA05:Completing the Accounting Cycle |
| 3.1.2 | analyze the effects of transactions on the accounting equation and use T accounts to analyze transactions | ✅ | • Open Textbooks : Principles of Accounting : POA03: Analyzing and Recording Transactions • Open Textbooks : Principles of Accounting : POA03: Analyzing and Recording Transactions • Open Textbooks : Principles of Accounting : POA03: Analyzing and Recording Transactions | |
| 3.1.3 | prepare a chart of accounts | ✅ | • GoSkills : QuickBooks Online : 02 QuickBooks Online: Chart of Accounts | |
| 3.1.4 | journalize transactions in a general journal | ✅ | • Open Textbooks : Principles of Accounting : POA03: Analyzing and Recording Transactions • Open Textbooks : Principles of Accounting : POA16: Accounting Information Systems • Pointful Education : Quickbooks : Quickbooks 03: Managing Journal Entries and Connecting Intuit QuickBooks to Online Apps | |
| 3.1.5 | post journal entries to general ledger accounts | ✅ | • Open Textbooks : Principles of Accounting : POA03: Analyzing and Recording Transactions • Open Textbooks : Introduction to Financial Accounting : Introduction to Financial Accounting | |
| 3.1.6 | prepare work sheets | ✅ | • Open Textbooks : Principles of Accounting : POA04: The Adjustment Process | |
| 3.1.7 | prepare a trial balance | ✅ | • Open Textbooks : Principles of Accounting : POA03: Analyzing and Recording Transactions • Open Textbooks : Introduction to Financial Accounting : Introduction to Financial Accounting | |
| 3.1.8 | journalize and post adjusting and closing entries | ✅ | • Open Textbooks : Principles of Accounting : POA04: The Adjustment Process • Open Textbooks : Principles of Accounting : POA05:Completing the Accounting Cycle • Open Textbooks : Principles of Accounting : POA05:Completing the Accounting Cycle | |
| 3.1.9 | prepare a post-closing trial balance; | ✅ | • Open Textbooks : Principles of Accounting : POA05:Completing the Accounting Cycle | |
| 3.1.10 | prepare financial statements, including income statements, balance sheets, statements of stockholders' equity, and changes in owners' equity | ✅ | • Open Textbooks : Principles of Accounting : POA02: Introduction to Financial Statements • Open Textbooks : Principles of Accounting : POA04: The Adjustment Process • Open Textbooks : Introduction to Financial Accounting : Introduction to Financial Accounting • Open Textbooks : Principles of Accounting : POA06: Merchandising Transactions | |
| 4. The Student Analyzes Cash Controls. The Student Is Expected To: | 4.1.1 | explain cash control procedures such as bank account access, dual control, timely account reconciliations, and security of check stock | ✅ | • Open Textbooks : Introduction to Financial Accounting : Introduction to Financial Accounting • Open Textbooks : Principles of Accounting : POA08: Fraud, Internal Controls, and Cash • Open Textbooks : Principles of Accounting : POA08: Fraud, Internal Controls, and Cash |
| 4.1.2 | prove cash and reconcile bank statements | ✅ | • Open Textbooks : Principles of Accounting : POA08: Fraud, Internal Controls, and Cash • Certify ED : Personal Finance (Video & VR) : Personal Finance - Unit 15 - Bank Statements and Reconciliation | |
| 4.1.3 | journalize and post entries to establish and replenish petty cash | ✅ | • Open Textbooks : Principles of Accounting : POA08: Fraud, Internal Controls, and Cash • Open Textbooks : Introduction to Financial Accounting : Introduction to Financial Accounting | |
| 4.1.4 | journalize and post entries related to banking activities; | ✅ | • Open Textbooks : Principles of Accounting : POA03: Analyzing and Recording Transactions • Open Textbooks : Principles of Accounting : POA03: Analyzing and Recording Transactions • GoSkills : QuickBooks Online : 07 QuickBooks Online: Banking | |
| 4.1.5 | explain the benefits of electronic funds transfer | ✅ | • Certify ED : Personal Finance (Video & VR) : Personal Finance - Unit 11 - Financial Institutions, Services, and Regulations • GoSkills : QuickBooks Online : 07 QuickBooks Online: Banking | |
| 5. The Student Performs Accounting Functions For A Merchandising Business. The Student Is ... | 5.1.1 | The student performs accounting functions for a merchandising business. The student is expected to explain the nature of special journals and recording transactions in special journals | ✅ | • Open Textbooks : Principles of Accounting : POA16: Accounting Information Systems • Open Textbooks : Principles of Accounting : POA16: Accounting Information Systems • Open Textbooks : Introduction to Financial Accounting : Introduction to Financial Accounting • Open Textbooks : Principles of Accounting : POA03: Analyzing and Recording Transactions • Open Textbooks : Principles of Accounting : POA03: Analyzing and Recording Transactions |
| 6. The Student Performs Accounts Payable Functions. The Student Is Expected To: | 6.1.1 | maintain a vendor file | ✅ | • Open Textbooks : Principles of Accounting : POA16: Accounting Information Systems |
| 6.1.2 | analyze purchase transactions | ✅ | • Open Textbooks : Principles of Accounting : POA06: Merchandising Transactions • Open Textbooks : Principles of Accounting : POA03: Analyzing and Recording Transactions | |
| 6.1.3 | post to an accounts payable subsidiary ledger | ✅ | • Open Textbooks : Principles of Accounting : POA16: Accounting Information Systems • Open Textbooks : Principles of Accounting : POA16: Accounting Information Systems | |
| 6.1.4 | process invoices for payment | ✅ | • OpenStax : Introduction to Business : 16.3 Obtaining Short-Term Financing (pending) • Open Textbooks : Principles of Accounting : POA11: Current Liabilities | |
| 6.1.5 | prepare a schedule of accounts payable; | ✅ | • Open Textbooks : Principles of Accounting : POA16: Accounting Information Systems • Open Textbooks : Principles of Accounting : POA04: The Adjustment Process | |
| 6.1.6 | analyze the impact of accounts payable on the balance sheet and cash flow statements | ✅ | • Pointful Education : Entrepreneurship and Small Business Certification : ESB 09: Financial Management Part II • Open Textbooks : Principles of Accounting : POA02: Introduction to Financial Statements • OpenStax : Introduction to Business : 14.6 The Statement of Cash Flows (pending) | |
| 7. The Student Performs Accounts Receivable Functions. The Student Is Expected To: | 7.1.1 | explain the nature of accounts receivable | ✅ | • Open Textbooks : Principles of Accounting : POA09: Accounting for Receivables • Open Textbooks : Principles of Accounting : POA09: Accounting for Receivables • Open Textbooks : Introduction to Financial Accounting : Introduction to Financial Accounting |
| 7.1.2 | maintain a customer file for accounts receivable | ✅ | • Open Textbooks : Principles of Accounting : POA16: Accounting Information Systems • Open Textbooks : Principles of Accounting : POA16: Accounting Information Systems | |
| 7.1.3 | analyze sales transactions | ✅ | • Open Textbooks : Principles of Accounting : POA06: Merchandising Transactions • Open Textbooks : Principles of Accounting : POA06: Merchandising Transactions • Open Textbooks : Principles of Accounting : POA03: Analyzing and Recording Transactions | |
| 7.1.4 | post to an accounts receivable subsidiary ledger | ✅ | • Open Textbooks : Principles of Accounting : POA16: Accounting Information Systems • Open Textbooks : Principles of Accounting : POA03: Analyzing and Recording Transactions | |
| 7.1.5 | process sales orders, returns, and allowances | ✅ | • Open Textbooks : Principles of Accounting : POA06: Merchandising Transactions • Pointful Education : Quickbooks : Quickbooks 05: Managing Sales Settings and Recording Money-In Transactions • Pointful Education : Quickbooks : Quickbooks 05: Managing Sales Settings and Recording Money-In Transactions | |
| 7.1.6 | process customer payments | ✅ | • Pointful Education : Quickbooks : Quickbooks 05: Managing Sales Settings and Recording Money-In Transactions • Pointful Education : Quickbooks : Quickbooks 05: Managing Sales Settings and Recording Money-In Transactions • GoSkills : QuickBooks Online : 06 QuickBooks Online: Income • GoSkills : QuickBooks Online : 06 QuickBooks Online: Income | |
| 7.1.7 | process uncollectible accounts | ✅ | • Open Textbooks : Introduction to Financial Accounting : Introduction to Financial Accounting • Open Textbooks : Principles of Accounting : POA09: Accounting for Receivables | |
| 7.1.8 | prepare a schedule of accounts receivable | ✅ | • Open Textbooks : Principles of Accounting : POA16: Accounting Information Systems • Open Textbooks : Principles of Accounting : POA02: Introduction to Financial Statements • Open Textbooks : Principles of Accounting : POA04: The Adjustment Process | |
| 7.1.9 | determine uncollectible accounts receivable; | ✅ | • Open Textbooks : Principles of Accounting : POA09: Accounting for Receivables • Open Textbooks : Introduction to Financial Accounting : Introduction to Financial Accounting | |
| 7.1.10 | analyze the impact of accounts receivable on the balance sheet and cash flow statements | ✅ | • Pointful Education : Entrepreneurship and Small Business Certification : ESB 09: Financial Management Part II • Open Textbooks : Principles of Accounting : POA02: Introduction to Financial Statements • Open Textbooks : Principles of Accounting : POA02: Introduction to Financial Statements • Open Textbooks : Introduction to Financial Accounting : Introduction to Financial Accounting | |
| 8. The Student Investigates Merchandise Inventory To Determine The Impact On A Company'S F... | 8.1.1 | discuss the importance of merchandise inventory to a corporation, including the benefits of determining the most efficient inventory levels | ✅ | • Open Textbooks : Introduction to Financial Accounting : Introduction to Financial Accounting • Core-LX : All Lessons : QuickBooks Reports: Cash vs. Accrual Basis and Inventory Valuation (pending) • Open Textbooks : Global Value Chain : GVC05: Inbound and Outbound Storage Facilities • WorkForge : Introduction to Logistics : [LOG03] Inventory • WorkForge : Introduction to Logistics : [LOG03] Inventory |
| 8.1.2 | explain the difference between periodic and perpetual methods of calculating inventory quantities, including the use of inventory records, stock records, and point-of-sale terminals | ✅ | • Open Textbooks : Introduction to Financial Accounting : Introduction to Financial Accounting • Open Textbooks : Principles of Accounting : POA07: Inventory • Open Textbooks : Principles of Accounting : POA07: Inventory • Core-LX : All Lessons : QuickBooks Reports: Cash vs. Accrual Basis and Inventory Valuation (pending) | |
| 8.1.3 | calculate the cost of inventory, including the First In, First Out (FIFO) method, Last In, First Out (LIFO) method, weighted average method, and the Gross Profit method of estimating inventory; | ✅ | • Open Textbooks : Introduction to Financial Accounting : Introduction to Financial Accounting • Open Textbooks : Principles of Accounting : POA07: Inventory • Core-LX : All Lessons : QuickBooks Reports: Cash vs. Accrual Basis and Inventory Valuation (pending) | |
| 8.1.4 | analyze the results of valuing inventory under the FIFO method, LIFO method, weighted average method, and the Gross Profit method of estimating inventory to determine the effect on Net Income and Gross Profit | ✅ | • Open Textbooks : Introduction to Financial Accounting : Introduction to Financial Accounting • Open Textbooks : Principles of Accounting : POA07: Inventory • Open Textbooks : Principles of Accounting : POA07: Inventory | |
| 9. The Student Completes Payroll Procedures To Calculate, Record, And Distribute Payroll E... | 9.1.1 | interpret time cards to calculate hours worked | ✅ | • Certify ED : Personal Finance (Video & VR) : Personal Finance - Unit 09 - Gross Pay, Compensation Types, and Employee Benefits |
| 9.1.2 | maintain employee earnings records and registers | ✅ | • Certify ED : Hospitality Management : Hospitality - Unit 10 - Management and Leadership | |
| 9.1.3 | calculate employee earnings, including gross earnings, withholdings, and net pay | ✅ | • Core-LX : Accounting I (Virginia State Gap) : Professional Ethics, GAAP & Payroll Accounting (pending) • Certify ED : Personal Finance (Video & VR) : Personal Finance - Unit 09 - Gross Pay, Compensation Types, and Employee Benefits • Pointful Education : Personal Finance : Personal Finance 06: Money to the Government: Personal Taxation | |
| 9.1.4 | journalize salary expenses | ✅ | • Open Textbooks : Principles of Accounting : POA11: Current Liabilities | |
| 9.1.5 | calculate employer payroll taxes | ✅ | • Core-LX : Accounting I (Virginia State Gap) : Professional Ethics, GAAP & Payroll Accounting (pending) • Pointful Education : Personal Finance : Personal Finance 06: Money to the Government: Personal Taxation | |
| 9.1.6 | journalize payroll tax expenses | ✅ | • Open Textbooks : Principles of Accounting : POA11: Current Liabilities | |
| 9.1.7 | discuss payroll tax expense forms and reports; | ✅ | • Core-LX : Accounting I (Virginia State Gap) : Professional Ethics, GAAP & Payroll Accounting (pending) • Pointful Education : Personal Finance : Personal Finance 06: Money to the Government: Personal Taxation | |
| 9.1.8 | analyze the impact of salary expenses and payroll tax expense on total expenses and net income | ✅ | • Open Textbooks : Principles of Managerial Accounting : Principles of Managerial Accounting: 04 Cost Volume Profit (CVP) Analysis | |
| 10. The Student Performs Specialized Accounting Functions For A Corporation And Completes A... | 10.1.1 | analyze the articles of incorporation needed to start a corporation | ❌ | no genuine match |
| 10.1.2 | journalize the issuance of stock | ✅ | • Open Textbooks : Principles of Accounting : POA13: Corporation Accounting • Open Textbooks : Principles of Accounting : POA13: Corporation Accounting | |
| 10.1.3 | compute dividends payable on stock | ✅ | • Open Textbooks : Principles of Accounting : POA13: Corporation Accounting • Open Textbooks : Introduction to Financial Accounting : Introduction to Financial Accounting | |
| 10.1.4 | complete a work sheet for a corporation, including calculating adjustments for depreciation, merchandise inventory, and federal taxes | ✅ | • Open Textbooks : Principles of Accounting : POA04: The Adjustment Process • Open Textbooks : Introduction to Financial Accounting : Introduction to Financial Accounting • Open Textbooks : Introduction to Financial Accounting : Introduction to Financial Accounting | |
| 10.1.5 | prepare financial statements for a corporation, including a balance sheet, an income statement, a statement of stockholders' equity, and a statement of changes in retained earnings | ✅ | • Open Textbooks : Principles of Accounting : POA02: Introduction to Financial Statements • Open Textbooks : Principles of Accounting : POA02: Introduction to Financial Statements • Open Textbooks : Introduction to Financial Accounting : Introduction to Financial Accounting | |
| 10.1.6 | understand that internal accounting controls exist to ensure the proper recording of financial transactions; | ✅ | • Open Textbooks : Principles of Accounting : POA08: Fraud, Internal Controls, and Cash • Open Textbooks : Principles of Accounting : POA08: Fraud, Internal Controls, and Cash • Open Textbooks : Introduction to Financial Accounting : Introduction to Financial Accounting | |
| 10.1.7 | identify and perform tax accounting functions such as recordkeeping procedures and the nature of corporate tax accounting | ✅ | • Core-LX : Accounting I (Virginia State Gap) : Professional Ethics, GAAP & Payroll Accounting (pending) • Pointful Education : Personal Finance : Personal Finance 06: Money to the Government: Personal Taxation | |
| 11. The Student Describes Laws And Regulations In Order To Manage Business Operations And T... | 11.1.1 | describe regulation of accounting | ✅ | • Open Textbooks : Principles of Accounting : POA08: Fraud, Internal Controls, and Cash |
| 11.1.2 | identify and analyze historical events that led to the regulation of accounting such as the fall of Enron; WorldCom; Tyco International, Ltd.; Adelphia Communications; and Arthur Andersen | ✅ | • Open Textbooks : Principles of Accounting : POA08: Fraud, Internal Controls, and Cash | |
| 11.1.3 | describe the impact of the Sarbanes-Oxley Act of 2002 on internal controls and financial reporting | ✅ | • Open Textbooks : Principles of Accounting : POA08: Fraud, Internal Controls, and Cash | |
| 11.1.4 | describe the role of the Securities and Exchange Commission in regulating the accounting industry | ❌ | no genuine match | |
| 11.1.5 | discuss state regulation of the accounting industry; | ❌ | no genuine match | |
| 11.1.6 | identify and research a case study involving a historically significant compliance or regulatory issue that led to the formation of regulatory agencies or laws, including: | ✅ | • Open Textbooks : Principles of Accounting : POA08: Fraud, Internal Controls, and Cash |
Coverage Summary
Core-LX delivers strong coverage of this TEKS course at 95% of sub-standards aligned.
Primary publishers contributing alignment: Open Textbooks (110), Core-LX (13), Pointful Education (13), Certify ED (6), GoSkills (5).
Gap-closure roadmap (3 sub-standards not yet aligned, grouped by strand):
- Strand 10. The Student Performs Specialized Accounting Functions For A Corporation And Completes A...: 1 sub-standard(s) — candidate for a focused Gap Lesson
- Strand 11. The Student Describes Laws And Regulations In Order To Manage Business Operations And T...: 2 sub-standard(s) — candidate for a focused Gap Lesson
Eligible for Gap Lesson / Gap Lab generation — coverage exceeds the 85% threshold; any remaining sub-standard gaps will be closed by auto-generated lessons in the next pipeline phase.
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