NORTH ALLEGHENY SCHOOL DISTRICT
North Allegheny Senior High School
10375 Perry Highway
Wexford, PA 15090-9210
Phone: (724)934-7200
Honors Advanced Accounting 1 & 2
(Second Full Year of Accounting)
Mrs. Cynthia Yingling
Email: cyingling@northallegheny.org
Phone Number: 724-794-7265
Textbook
Accounting 8e: Horngren, Harrison, Oliver
Course Description
Honors Advanced Accounting 1 & 2 is the second full year in accounting principles. It is
designed to acquaint students with accounting concepts and principles and their underlying
theories. The course begins with a quick review of the Accounting Cycle and the financial
statements for a Sole Proprietorship. More emphasis is placed on analysis of the data to use in
decision making. An in-depth coverage of the following topics completes the course:
Merchandising Operations and the accounting for inventory; accounting for Plant Assets and
Intangibles; current liabilities (with an emphasis on accruals) and long-term liabilities (Bonds);
Corporations paid-in capital and the balance sheet; accounting for cash dividends; Corporations
effects on retained earnings and the income statement; accounting for stock dividends and
treasury stock; the statement of Cash Flows; and Partnerships.
Course Prerequisites
Principles of Accounting 1 & 2 with a grade of “C” or better.
Course Learning Objectives
 Explore educational and career opportunities in accounting.
 Use the computer to analyze transactions and statements using generally accepted
accounting principles (GAAP).
 Review accounting concepts learned in Principles of Accounting 1 and 2.
 Account for Merchandise Inventory.
 Account for Plant Assets, Intangible Assets, and Related Expenses.
 Account for current liabilities, accruals of current liabilities, long-term liabilities (notes
and bonds).
 Account for Partnerships.
 Understand Corporate Organization, Paid-in Capital, Retained Earnings, the Balance
Sheet and the income statement.
 Account for cash and stock dividends and treasury stock.
 Generate financial statements for all forms of business ownership including the statement
of Cash Flows.
Course Resources
Class Website:
Chapter Outlines
Excel Spreadsheet Problems
Chapter PowerPoint Presentations
Chapter Study Guides
Grading Scale
A
B
C
D
E
90-100
80-89
70-79
60-69
<60
Course Evaluation Method
 Classroom assignments, homework assignments, case studies, oral presentation,
individual projects, quizzes, and test scores.
 Grades are determined by dividing the actual points received by the total cumulative
points given.
 Full credit will be given if makeup work is submitted within one week of date of absence.
 After one week, each graded assignment will be reduced by one letter grade (Example:
10 becomes 9, 9 becomes 8)
 Any assignments turned in after the assignment has been graded and returned to the rest
of the class, no more than ½ credit will be awarded.
 MAKE UP TESTS ARE TO BE TAKEN WITHIN ONE WEEK OF THE ABSENCE.
 A test taken after one week will be reduced by one letter grade (Example: 50 becomes
45, 44 becomes 39). NOTE: Not making up work on time can significantly impact your
grade.
 Final Project/Presentation will be 100 Points or approx. ¼ of your 2nd semester grade and
1/8 of your Final Grade.
The semester (FINAL) grade will be the average of ALL POINTS ACCUMULATED during
BOTH Semesters.
Classroom Procedures and Expectations
 Class begins when the bell rings. Please be in your assigned seat.
 If you are tardy to class, you must have a note from the person who detained you or you
will receive a detention.
 When absent from school, you are expected to present an admission slip from your
homeroom teacher the day you return.
 You will need a notebook for taking notes and a folder for handouts.
 Bring to class each day: Book, pen, notebook, and folder.
 You are expected to be respectful and courteous to the teacher and other students.
 Copying assignments or test answers from another student will not be tolerated. You will
receive ZERO points for the assignment or test and 1 detention.
 Students who allow others to copy their work will also receive a ZERO and 1 detention.
 You are responsible for making up assignments when absent. Make arrangements with
the teacher to make up tests. This can be during a study hall, before school, or after
school.

Keep track of your grade points. Each time a graded assignment or test is returned to
you, mark down your score. Check your grades on-line! Make sure you have a current
id and password for the TYLER grading system. This way you will always know how
you are doing!
Course Outline
(See attached Unit Calendar and Curriculum Map)