Accounting I - Mrs. Biederwolf (1 credit)
Grade levels offered: 9-12
Accounting is the processing of financial information. Basic accounting theory and applications will be
learned through the accounting equation/cycle approach for a single proprietor service business.
Accounting subsystems will be applied for a merchandising business.
Accounting I is beneficial to any student for personal use. Also, it will prepare students for entry-level
accounting positions and further study in accounting.
Student Outcomes:
 Demonstrate usage of accounting principles and concepts
 Prepare effective financial information
 Communicate effectively
 Interpret financial data
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 Accounting textbook
 South-Western Century 21 General Journal Working Papers
 South-Western Accounting Simulation – Fitness Junction
 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.
The accounting simulation, Fitness Junction, will be assigned during the final term of class. I believe it
is a most valuable tool to review the entire accounting process. This is an ongoing project that is
worked on in and out of class for a period of 4-5 weeks and is worth approximately 25% of the final
term’s grade.
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.
Grading:
Your grade will consist of assignments, quizzes, chapter tests, and an accounting 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 - Proprietorship – Chapters 1-9
Duration: Approximately 8 weeks
Assignments: Chapter problems & tests
Activity: Monopoly – Balancing Cash
Unit 2 – Merchandising Business – Chapters 10-17
Duration: Approximately 9 weeks
Assignments: Chapter problems & tests
Activity: Fitness Junction accounting simulation (4-5 week on-going project)
Unit 3 – Business Corporations – Chapters 18-20
Duration: Approximately 1 week
Review & Final Exam – 3 days
Activity: Accounting Jeopardy
Group review/test & individual final exam
Please Note:
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.