ÐÏà¡±á>þÿ <>þÿÿÿ;ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿì¥Á€ ð¿!bjbj´V´V 4.Ö<Ö<ÿÿÿÿÿÿ·||¿¿¿¿¿ÿÿÿÿÓÓÓÓß,Ók¸æææ#!¢Å#X¿æææææ¿¿Û%RRRæ ¿¿RæRRrÖTÖÿÿÿÿà‰‘á\\ÌÓð:*ú;0k8ž$*($Ö$¿Ö$ææRæææææRææækææææÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ$æææææææææ| …: Accounting I Course Syllabus Grading Requirements: Homework (2 Parts) 50% Application Problems (10%) Mastery Problems & Study Guides (40%) Vocabulary 10% Chapter Tests & Reinforcement Activities 30% Audit Your Understanding (Quizzes) 10% Homework will be minimal considering the class time to get it done and study skills time allowed. Most often not always but you should have some opportunity to do the assignment during class as we work through the material. If you use your time wisely you won’t have homework, if you don’t then you will have. All assignment due dates will be posted on the board and required to be turned in on the date due unless otherwise stated by the teacher or substitute. Late homework can only receive 50% of maximum points. With posting the due dates you are responsible for turning the work in. All homework, vocabulary, tests and quizzes will be turned into the top bin of the stacked file on my desk. I will grade it and then hand it back the next class period. A quiz will be given each day (after a lecture) at the beginning of class and the questions will come from the Audit Your Understanding Questions at the end of each lesson if we cover more than one lesson in a class period your quiz will come from more than one Audit Your Understanding. If you are absent it is your responsibility to make up a time with me to take your quiz. Don’t neglect talking to me because I will not remind you of this. If there is a substitute you are required to hand in your work as done if there is a question on how to do it, attempt to accomplish it and upon my return I will evaluate your progress and make a decision on how to grade the work. (I may let us redo it if everyone seems to have failed it but there must be an attempt made.) If you have taken home the work to do then call me at my house if you are having problems figuring it out. 674-5505. It is imperative that you try to write as neatly as possible for all to be kept in order. Accounting is not just about addition and subtraction it truly is all about organization and making sure you keep you organized. Passing this class is not a requirement for graduation but none the less you are learning and may find a field to pursue in the future. Accounting is a great way to get you organized and keeps you on top of your life. Please do not come into class everyday and whine about what we are doing. That is not acceptable we will work everyday. Accounting 1 Accounting for A Service Business Organized as a Proprietorship (Cycle 1) Chapter 1 Starting a Proprietorship Chapter 2 Starting a Proprietorship: Changes that Affect Owner’s Equity Chapter 3 Analyzing Transactions into Debit and Credit Parts Chapter 4 Journalizing Transactions Application 4-5 Automated Mastery Problem 4-6 Automated Chapter 5 Posting to a General Ledger Application 5-1 Automated Mastery Problem 5-5 Automated Chapter 6 Cash Control Systems Application 6-2 Automated Mastery Problem 6-5 Automated Reinforcement Activity 1 – Part A (manual & automated) Chapter 7 Worksheet For a Service Business Chapter 8 Financial Statements for A Proprietorship Mastery Problem 8-3 Automated Challenge Problem 8-4 Automated Chapter 9 Recording Adjusting and Closing Entries for a Service Business Mastery Problem 9-5 Automated Challenge Problem 9-6 Automated Reinforcement Activity 1 – Part B (manual & automated) Accounting for a Merchandising Business Organized as A Partnership (Cycle 2) Chapter 10 Journalizing Purchases and Cash Payments Mastery Problem 10-5 Automated Chapter 11 Journalizing Sales and Cash Receipts Mastery Problem 11-5 Automated Challenge Problem 11-6 Automated Chapter 12 Posting to General and Subsidiary Ledgers Challenge Problem 12-6 Automated Chapter 13 Preparing Payroll Records Application Problem 13-5 Automated Chapter 14 Payroll Accounting, Taxes, and Reports Mastery Problem 14-5 Automated Challenge Problem 14-6 Automated Reinforcement Activity 2 – Part A (manual & automated) Chapter 15 Worksheet for a Merchandising Business Chapter 16 Financial Statements for a Partnership Application Problem 16-1 Automated Mastery Problem 16-6 Automated Chapter 17 Recording Adjusting and Closing Entries for a Partnership Application 17-5 Automated Mastery Problem 17-6 Automated Reinforcement Activity 2 - Part B (manual & automated) Manual Simulation - Fitness Junction Objectives: The student will demonstrate an understanding of terminology related to accounting careers and understand the career opportunities available. The student will demonstrate an understanding of basic accounting terminology, concepts, and procedures for a proprietorship and partnership. The student will recognize the legal and ethical issues that affect accounting practices. The student will use accounting-related software. Competencies The student will demonstrate an understanding of career opportunities in accounting. Define terminology related to accounting careers. Describe how accounting serves as a basis for careers. List the differences in the tasks of different accounting workers. The student will demonstrate accounting procedures used in proprietorships and partnerships. Analyze how transactions affect items in an accounting equation. Record business transactions in a Journal. Post amounts from a journal to a general and/or subsidiary ledger. Plan adjustments for and complete a worksheet. Prepare financial statements. Journalize and post adjusting and closing entries. Identify selected procedures for finding and correcting errors in accounting records. Prepare business forms related to a checking account. Open accounts in a general and subsidiary ledger. Journalize and post payroll transactions Prepare payroll tax reports. Complete an accounting simulation. The student will recognize the legal and ethical issues that affect accounting practices. Discuss how commonly accepted accounting principles affect daily decision making. Discuss case studies regarding legal and ethical issues in “creative bookkeeping.” Discuss how textbook accounting and actual accounting practices in business can differ. The student will apply manual accounting procedures to computerized accounting programs. Prepare automated accounting input forms. 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