Accounting II - Mrs. Biederwolf (1 credit)
Prerequisite: Accounting I; Grade levels offered: 9-12
Accounting is the processing of financial information. In Accounting I basic accounting theory and
applications were learned through the accounting equation/cycle approach for a single proprietor business
and a partnership. Accounting II will pick up where you left off. A variety of complex transactions and
procedures will be learned.
Accounting II is beneficial to any student for personal use. Also, it will prepare students for entry-level
accounting positions and further study in accounting or any business field.
Student Outcomes:
 Demonstrate usage of accounting principles and concepts
 Prepare effective financial information
 Communicate effectively
 Interpret financial data
 Become acquainted with a variety of accounting systems
Methods of Instruction:
Students will work through textbook activities on a daily basis. I will use guided practice to assist them in
mastering the accounting process. Students will then be responsible for end of chapter assignments, which
are used to review all information prior to taking a chapter test. Other activities and class discussions
occur on a regular basis to enhance learning.
Resources/Texts/Supplies:
 South-Western Century 21 Advanced Accounting textbook
 South-Western Century 21 Advanced Accounting – General Journal Working Papers
 Monopoly simulation packet
 Student planner, calculator, folder, notebook, pencils, erasers, covered textbook (Needed daily)
Assessment:
Accounting is a very methodical process. There are numerous forms that will need to be mastered,
however, I don’t believe it is always necessary to memorize them. Therefore I may allow notes during
evaluations. What is important in Accounting is to be able to use the information given to prepare formal
documents, which are then used to analyze financial data. Our priority will be the preparation and analysis
of data.
As a final project in Accounting II we will participate in a Monopoly simulation. This will run
approximately one week. It is very difficult to miss one of the days where we are actually playing
Monopoly and recording journal entries. Please make every effort to be in class on those days.
Grading:
Your grade will consist of assignments, quizzes, chapter tests, and the Monopoly simulation. Each will be
worth a certain number of points, based on its length and complexity. I will offer assistance on all class
assignments. Quizzes and tests, however, will be based on the knowledge that you have in that area.
While I will answer questions regarding directions or concepts, you will be expected to perform on your
own. In most cases, notes may be used.
The grading scale is as follows:
95-100
86-90
77-81
68-72
A
B
C
D
93-94
84-85
75-76
66-67
ABCD-
91-92
82-83
73-74
65 & below
B+
C+
D+
F
Cheating Policy/Procedure:
Most of the work in this class will be done in the classroom as an Individual assignment. The student
should understand and agree to the following pledge:
This assignment is to be done by myself. Its purpose is to reinforce with the learning activities that
we have or will do in class. This assignment will help the teacher make valid assessments of my
understanding. It is appropriate for me to ask the teacher questions if I do not understand any part
of the assignment. It would not be appropriate to copy another students’ answers or work, or copy
from the Internet.
At the teacher’s discretion, students may be allowed to work together on assignments. If that is the case
students will both still turn in their own paper. A student will do their part and assist others with their
learning through the explanation of ideas and answers rather than by allowing a partner to copy their
work.
Course Outline:
Unit 1 – Departmentalized Accounting – Chapters 1 - 4
Duration: Approximately 4 weeks
Assignments: Chapter problems & tests
Unit 2 – Accounting Control Systems – Chapters 5-6
Duration: Approximately 2 weeks
Assignments: Chapter problems & tests
Unit 3 – General Accounting Adjustments – Chapters 7-10
Duration: Approximately 4 week
Assignments: Chapter problems & tests
Unit 4 – Corporation Accounting – Chapters 11-13
Duration: Approximately 2 weeks
Assignments: Chapter problems & tests
Unit 5 – Management Accounting – Chapter 14
Duration – Approximately 1 weeks
Assignments: Chapter problems & tests
Unit 6 – Cost Accounting – Chapters 18-20
Duration: Approximately 3 weeks
Assignments: Chapter problems & tests
Activity: Trail Mix costing
Late Work:
Work will be accepted one day late,
at a 50% value. After one day,
students will receive a zero.
An exception will be made if you
are absent for class. It is your
responsibility to check with me as
to what you have missed. You will
be given 2 days to make up a day of
missed work. We will average one
chapter per week, which will
include a test at the end. Therefore,
it is extremely important that you
make an attempt to attend each
class.
If at any time you have questions or
concerns regarding assignments or
your grade, please see me. I will be
at the middle school in the
mornings, but will be available in
the afternoons and after school.
You will usually find me in Room
B170/Computer Lab.
Final Project – Monopoly Simulation
Duration – Approximately 1-2 weeks
Participation in game and the development of a financial portfolio