Accounting Syllabus
Credit: 1
Prerequisite: Minimum Grade of “B” in Personal Finance OR Teacher Approval
Grades: 11-12
Accounting is often referred to as the "language of business." This full semester course is for students with a career interest in a business-related field. Course content
provides an understanding of the basic concepts of double entry accounting systems. Activities include
entering transactions into journals, posting to ledgers, end-of-period reports, payroll systems, banking
activities, taxes, and inventories. Simulations may be used. Accounting for a service business organized as a proprietorship and accounting for a merchandising business organized as a partnership are studied. Students will also learn about uncollectible accounts, plant assets and depreciation, inventories, notes and interest, accrued revenue and expenses, and distribution of dividends. Accounting for a merchandising business organized as a corporation is also studied.
Text-Century21 Accounting
Workbook-Aplia Online Accounting
Quarter 1
1. Accounting in Business
2. Analyzing and Recording Transactions
3. Adjusting Accounts and Preparing Financial Statements
4. Completing the Accounting Cycle
5. Cash and Internal Controls
6. Accounting for Receivables
7. Manual Simulation
8. Careers in Accounting
9. Computer based Accounting
Quarter 2
1. Purchasing
2. Accounting for Payroll
3. Preparing Corporate Financial Statements
4. Accounting for Uncollectibles
5. Plant Assets and Depreciation
6. Inventory
7. Computer based Simulation
Grading
50% Tests and quizzes
5% Projects and simulations
45% Daily assignments and homework
All work will be handed in on time and in a professional manner or the assignment points will be reduced.
Late-Work Policy: Teachers will strive to assign homework and projects with due dates that provide ample time for students to time-manage and successfully complete the work. Students are expected to turn in work on the date it is due. Any work that is not turned in when it is collected on that due date will be marked as a zero and missing in the grade book. Assignments that are received by the end of the school day up to two days after the assigned due date will be scored at 75% of credit earned. Assignments that are received on the third or fourth date after the assigned due date will be scored at 50% of credit earned. Students will receive no credit for assignments received five or more days late. For example, an assignment due Monday would be worth 75% earned credit until the end of the school day Wednesday and 50% the end of the day Friday. Students are encouraged to contact teachers at least one day in advance with requests for extensions or accommodations. It is at the teacher’s discretion of the student need for extension to provide these accommodations.
Test and Quiz Retake Policy: Retakes will NOT be offered.
Materials Needed Daily
· Folder
· Pencil (Not a marker, crayon, etc.)
· Pen
· Ruler
· Calculator
· Textbooks will remain in the classroom and can be checked out as needed.
|