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Accounting

 

This course is designed to introduce students to basic accounting theory and procedures along with current applications of computer technology in accounting. Each chapter is divided into three or four lessons with corresponding assessment activities right at the point of use. In addition, several short application problems at the end of each chapter have been added to build student’s knowledge before completing the longer mastery and challenge problems.

 

 

Part 1. Accounting Cycle for a Service Business Organized as a Proprietorship

 

  1. Starting a Proprietorship: Changes That Affect Owners Equity.
  2. Analyzing Transactions into Debit and Credit Parts.
  3. Journalizing Transactions.
  4. Posting to a General Ledger.
  5. Cash Control Systems.
  6. Work Sheet for a Service Business.
  7. Financial Statements for a Proprietorship.
  8. Recording Adjusting and Closing Entries for a Service Business.

 

Monopoly Project

 

 

Part 2. Accounting Cycle for a Merchandising Business Organized as a Corporation.

 

  1. Journalizing Purchase and Cash Payments.
  2. Journalizing Sales and Cash Receipts.
  3. Posting to General and Subsidiary Ledgers.
  4. Preparing Payroll Records.
  5. Payroll Accounting, Taxes, and Reports.
  6. Work Sheet for a Merchandising Business.
  7. Financial Statements for a Corporation.
  8. Recording Adjusting and Closing Entries for a Corporation.

 

 

Final Exam

 

 

Supplies

 

$15.00 fee (required workbook)

Calculator

Pencils

Loose-leaf Paper

3 ring binder

 

 

Classroom Procedures

 

  1. Students are responsible for bringing binder, paper, pencil, and any work assigned to class each day.

 

  1. Students must respect everyone in the classroom.

 

  1. Seating assignments will be made by the teacher.  Changes will be made if behavior is disruptive and parents will be notified.

 

  1. When a student is absent, it is their responsibility to schedule a make-up time for tests or complete the missed assignment. You will receive a 0 for any work missed.

 

  1. Grades are assigned as follows:
    1. Bellringers will count as a one test grade each grading period.
    2. Quizzes will be assigned a value and averaged in with other grades.
    3. Class assignments and Exams will be assigned a point value and recorded in grade book.
    4. All points will be added together and divided by the total possible points to arrive at your grade for the grading period.

 

Grading Scale     A – (93-100)   B – (85-92)   C – (75-84)    D – (74-67)    F – (66-0)

 

  1. NO ONE IS ALLOWED TO LEAVE THE CLASSROOM EXCEPT FOR MEDICAL EMERGENCIES – DON’T ASK TO LEAVE!

 

  1. NO EATING, DRINKING, OR CHEWING GUM IN THE CLASSROOM.

 

  1. Giving or receiving of assignments to or from a classmate will result in 0% for all parties involved and your parents will be notified of the incident.

 

  1. Any student caught tampering with the computer equipment will be automatically suspended and will incur any cost required to repair or replace the equipment.

 

  1. If I observe a student using their cell phone for ANY reason, it will be taken and turned into the office.  There is a $15 fee to have it returned. (checking the time, seeing who a text was from, etc…)