WESTWOOD HIGH SCHOOL
ROP-Computerized Accounting
2009-2010 Course Syllabus
Teacher: Mr. Milt Apple
Work Phone: 256-3235 ext.3006
Email: mapple@westwoodusd.org
Classroom: Business Room
Text: Glencoe Accounting
Glencoe Accounting Working Papers
Course Description:
Glencoe Accounting provides complete coverage of three types of
businesses—proprietorship, partnership, and corporation. Each type of
business is presented in a complete accounting cycle covering analyzing
transactions, journalizing, posting, petty cash, financial statements, and
adjusting/closing entries. Students will have extensive training in
accounting theory (the why) and accounting procedures (the how) using an
entrepreneurial approach. Students will receive thorough instruction in
accounting terminology, and financial statement analysis. Computerized
accounting will be included as much as possible. Students will acquire
entry-level accounting skills for bookkeeping and accounting clerk positions.
Students will also be prepared for financial accounting courses at the college
level.
Homework:
Be prepared for at least 15-30 minutes of homework every night.
Please be sure to look over your homework before you leave class so you
can be sure you understand the assignment and its content. “Not
understanding” is an unacceptable excuse for not doing homework.
Homework is due at the beginning of class on the due date.
If attending a school field trip or activity, homework that is due the
day of the trip must be turned in before going on the trip. Late homework
will reduce your grade significantly!
Absenses/Make-up work:
A student is expected to make-up all work that is missed while absent.
It is the student’s responsibility to find out what work was missed. It is a
good idea to have a “buddy system” or a friend to call.
Attendance:
Attendance (reporting to work as scheduled, on time, and ready to
work) is extremely important. It is one of the top career performance
standards, therefore, it is crucial that you be in class and on time!
Responsibility:
It is your responsibility to bring pencils with erasers to class everyday,
do not use pen in Accounting! You have to be prepared to do your job at
work.
Neatness:
Quality, not quantity! If your work is not neat, points will be
deducted. Take pride in your work!
Cheating:
Cheating will not be tolerated. A student will receive a zero for that
particular assignment. Parents will be called and administrators will be
notified.
Grading Evaluation:
Your grade will be based upon daily assignments, accounting
dictionary, group assignments, quizzes, tests, projects, presentations, and the
final examination. Class attendance may have a bearing on your grade.
Citizenship can also affect a student’s grade positively or negatively.
Grades are cumulative ending with the semester grades. If you pass the final
exam, you may receive college credits through Lassen College.
Grading Policy:
A
AB+
B
BC+
C
CD+
D
DF
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91-100 %
90 %
89 %
81-88 %
80 %
79 %
71-78 %
70 %
69 %
61-68 %
60 %
59 % or below
Course Calendar
WEEK 1
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Course Outline/Classroom Rules and Expectations
Introduction to Accounting
Starting a Proprietorship
The Accounting Equation (1-1)
CH 1 Accounting Terms: Due Friday
WEEK 2
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How Business Activities Change the Accounting Equation (1-2)
Reporting Financial Information on a Balance Sheet (1-3)
CH 1 Review/Study Guide
How Transactions Change Owner’s Equity in an Accounting Equation (2-1)
Reporting Accounting Equation Changes on a Balance Sheet (2-2)
CH 2 Accounting Terms: Due Friday
WEEK 3
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CH 2 Review/Study Guide
Debits and Credits
Using T-Accounts (3-1)
Analyzing How Transactions Affect Accounts (3-2)
WEEK 4
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Analyzing How Transactions Affect Owner’s Equity Accounts (3-3)
Journals, Source Documents, and Recording Entries in a Journal (4-1)
CH 3 Accounting Terms: Due Friday
WEEK 5
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CH 3 Review/Study Guide
Buying on Account and Paying on Account (4-2)
Journalizing Transactions that Affect Owner’s Equity (4-3)
Receiving Cash on Account (4-3)
CH 4 Accounting Terms: Due Friday
WEEK 6
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CH 4 Review/Study Guide
Preparing a Chart of Accounts (5-1)
Posting from a General Journal to a General Ledger (5-2)
Emphasis in Automated Accounting
WEEK 7
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Completed General Ledger and Proving Cash (5-3)
Making Correcting Entries (5-3)
CH 5 Accounting Terms: Due Friday
WEEK 8
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CH 5 Review/Study Guide
Checking Accounts (6-1)
Bank Reconciliation (6-2)
Dishonored Checks and Electronic Banking (6-3)
Petty Cash (6-4)
WEEK 9
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Reinforcement Activities including Automated Accounting
CH 6 Accounting Terms: Due Friday
CH 6 Review/Study Guide
WEEK 10
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Creating a Work Sheet (7-1)
Planning Adjusting Entries on a Work Sheet (7-2)
WEEK 11
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Finding and Correcting Errors on the Work Sheet (7-4)
Chapter 7 Review/Study Guide
CH 7 Accounting Terms: Due Friday
WEEK 12
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Preparing an Income Statement (8-1)
Balance Sheet Information on a Work Sheet (8-2)
WEEK 13
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CH 8 Review/Study Guide
CH 8 Accounting Terms: Due Wednesday (before Thanksgiving)
WEEK 14
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Recording Adjusting Entries (9-1)
Recording Closing Entries (9-2)
WEEK 15
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Preparing a Post-Closing Trial Balance (9-3)
CH 9 Reinforcement Activities
WEEK 16
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CH 9 Review/ Study Guide
Computerized Accounting
WEEK 17
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Journalizing Purchases Using a Purchases Journal (10-1)
Journalizing Cash Payments Using a Cash Payments Journal (10-2)
Performing Additional Cash Payments Journal Operations (10-3)
WEEK 18
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Journalizing Other Types of Transactions Using a General Journal (10-4)
Computerized Accounting
CH 10 Review/Study Guide
WEEK 19
 Additional Review CH 10/Begin CH 11
 1st Semester Final: CH 10 + CH 11 Problems
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WEEK 20
 Journalizing Sales on Account using a Sales Journal
 Journalizing Cash Receipts using a Cash Receipts Journal
WEEK 21
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Posting to General and Subsidiary Ledgers
Posting to an Accounts Payable Ledger (12-1 Work Together/On Your Own)
Posting from other journals to an Accounts Payable Ledger (12-2 WT/OYO)
Posting to an Accounts Receivable Ledger (12-3 WT/OYO)
Posting totals to a General Ledger (12-6 WT/OYO)
WEEK 22
 Application Problems 12-1 thru 12-6
 Mastery Problem & Challenge Problem
WEEK 23
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Preparing Payroll Records
Preparing Payroll Time Cards (13-1 WT/OYO)
Determining Payroll Tax Withholding (13-2 WT/OYO)
Preparing Payroll Records and Checks (13-3 & 13-4 WT/OYO)
WEEK 24
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Payroll Accounting, Taxes, and Reports
Recording a Payroll (14-1 WT/OYO)
Recording Employer Payroll Taxes (14-2 WT/OYO)
Paying Withholding and Payroll Taxes (14-4 WT/OYO)
WEEK 25
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Beginning a Work Sheet for a Merchandising Business (15-1 WT/OYO)
Analyzing and Recording Work Sheet Adjustments (15-2 WT/OYO)
Completing Work Sheets (15-3 WT/OYO)
Legal issues in Accounting
WEEK 26
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Developing your own Business (proprietorship)
Financial Statements for Partnerships/Proprietorships
Income Statement (16-1 WT/OYO)
Component Percentages (16-2 WT/OYO)
WEEK 27
 Distribution of Net Income and Owner’s Equity Statements
 Balance Sheet
 Continuation of developing own business with financial statements
WEEK 28
 Professional Business Ethics
 Careers in Accounting Presentation
 Financial Ratios and their importance
WEEKS 29-36
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Starting a Proprietorship and Designing and Developing a Budget
Completing Financial Statements
Using Financial Ratios to determine Business Health and Profit