Accounting Work Rate Calendar - Term 1 2016 It is important that all students follow the WRC in conjunction with Blackboard resources and other assigned materials. All students should be attending scheduled lessons. Students who have been approved (by DP) with a lesson exemption must ensure that weekly contact is maintained with each teacher through email, Blackboard, phone, return of work, blogs or wikis etc. Variations and differentiated instruction: At certain times a teacher may access different resources/make minor amendments to topics or adjust Return of Work depending on the ability and needs of the different students in the class. Announcements about any of these minor adjustments will be in Blackboard. Assessment: Please be aware that summative exams need to be supervised by your official exam supervisor. Class work send in Summative Assessment Week Dates 1 25 Jan 29 Jan 2 Work to be submitted Area of Study Topic ORIENTATION Tuesday- Australia Day Public Holiday Lesson 1: Skills for the course of study: spreadsheeting; thinking skills in accounting Lesson 2: Introduction to accounting Lesson 3: Factors impacting on accounting Lesson 4: The accounting equation 1 Feb 5 Feb CS1 Task 1 Due: Friday, 5 Feb Snr Sec Orientation – 3rd February 4 8 Feb 12 Feb 15 Feb 19 Feb Core Studies 1 (CS1) 3 Lesson 5: Skills for the course of study: spreadsheeting; thinking skills in accounting Lesson 6: Double entry accounting Lesson 7: Double entry accounting: revenue and expenses Lesson 8: Transaction analysis CS1 Tasks 2 & 3 Due: Friday, 12 Feb BSDE Swimming Carnival (Friday 12 Feb) Lesson 9: Skills for the course of study: spreadsheeting; thinking skills in accounting Lesson 10: Goods and services tax Lesson 11: General journal Lesson 12: T format ledger; ledger accounts; trial balance CS1 Task 4 Due: Friday, 19 Feb P-12 Goal setting due Lesson 13: Columnar ledger; limitations of trial balance Lesson 14: Skills for the course of study: thinking skills in accounting Lesson 15: Payments to accounts payable Lesson 16: Purchase of assets; purchase of assets with part payment CS1 Task 5 Lesson 17: Skills for the course of study: thinking skills in accounting Lesson 18: Purchase of other goods, supplies and services (expenditure) Lesson 19: General journal consolidation Lesson 20: Sales and sales returns of inventories CS1 Tasks 6 & 7 CS1 Task 8 & 9 5 22 Feb 26 Feb 6 29 Feb 4 Mar 7 7 Mar 11 Mar Lesson 21: Skills for the course of study: thinking skills in accounting Lesson 22: Sale of services; cash received from accounts receivable Lesson 23: Cash received from other revenues; sale of assets Lesson 24: General journal consolidation 14 Mar 18 Mar Lesson 25: Skills for the course of study: thinking skills in accounting Lesson 26: General journal: opening entry; drawings of cash and inventories Lesson 27: General journal: correction of errors; payment of GST to ATO CS1 Task 10 Lesson 28: Comprehensive exercise: the accounting process; general journal; general ledger; trial balance Lesson 29: Comprehensive exercise: the accounting process; general journal; general ledger; trial balance Lesson 30: Revision: the accounting process; general journal; general ledger; trial balance CS1 Task 11 & 12 8 9 21 Mar 24 Mar Due: Friday, 26 Feb Due: Friday, 4 Mar Due: Friday, 11 Mar Contact your exam supervisor to schedule your exam now. Notify your BSDE teacher immediately if you are unable to sit the exam on/by the due date. Due: Friday, 18 Mar Due: Friday, 24 Mar FRIDAY- Good Friday Public Holiday Public Holidays: Australia Day (TUESDAY 26th January); Good Friday (25th March) School Holidays: Friday 25th March – Sunday 10th April March 25th Good Friday Accounting Work Rate Calendar - Term 2 2016 It is important that all students follow the WRC in conjunction with Blackboard resources and other assigned materials. All students should be attending scheduled lessons. Students who have been approved (by DP) with a lesson exemption must ensure that weekly contact is maintained with each teacher through email, Blackboard, phone, return of work, blogs or wikis etc. Variations and differentiated instruction: At certain times a teacher may access different resources/make minor amendments to topics or adjust Return of Work depending on the ability and needs of the different students in the class. Announcements about any of these minor adjustments will be in Blackboard. Assessment: Please be aware that summative exams need to be supervised by your official exam supervisor. Class work send in Summative Assessment 3 4 18 Apr 22 Apr 25 Apr 29 Apr 2 May – 6 May 5 9 May – 13 May 6 16 May – 20 May 7 23 May – 27 May 8 30 May – 3 Jun 9 6 Jun – 10 Jun Core Studies 1 Accounting for Cash (ES2) 2 11 Apr 15 Apr Internal Controls (ES6) 1 Dates ES 2 & ES 6 Week Work to be submitted Area of Study Topic REVISION FORMATIVE ASSESSMENT INSTRUMENT #1 Area of study assessed: Core Studies 1 (CS1) Dimension assessed: Knowledge and Procedural Practices Exam: Practical assessment; Supervised written (short response); 90 mins + 10 mins perusal Instrument #1 – Exam Testing days: Thursday, 14 or Friday,15 Apr Submissions due no later than 5:00pm Friday, 15 Apr Area of Study – Accounting for Cash (ES2) ES2 Tasks 1 & 2 Lesson 1: Skills for the course of study: spreadsheeting; thinking skills Lesson 2: Accounting for cash: cash receipts journal Lesson 3: Cash receipts journal posted to general ledger Lesson 4: Revising the cash receipts journal and posting to the general ledger Lesson 5: Skills for the course of study: thinking skills Due: Friday, 22 Apr Parent Teacher Interviews. Lesson 6: Accounting for cash: cash payments journal Lesson 7: Cash payments journal posted to general ledger Lesson 8: Specialised cash journals posted to general ledger ES2 Task 3 Due: Friday, 29 Apr MONDAY- ANZAC DAY Public Holiday P-12 Goal setting review Lesson 9: Skills for the course of study: thinking skills Lesson 10: Accounting for cash: bank reconciliation Lesson 11: Bank reconciliation process: business bank account in overdraft Lesson 12: Bank reconciliation process: previous bank reconciliation statement ES2 Tasks 4 Due: Friday, 6 May MONDAY- Public Holiday BSDE Cross Country (either week 3 or 4) Senior Camp (Mon- Friday) Lesson 13: Skills for the course of study: thinking skills Lesson 14: Bank reconciliation process: dishonoured and returned cheques Lesson 15: Bank reconciliation process: business errors and bank errors Lesson 16: Bank reconciliation process: consolidation exercises Lesson 17: Bank reconciliation process: practice ES2 Task 5 & 6 Area of Study – Internal controls: Cash and Non-current assets (ES6) ES6 Task 1 Due: Friday, 20 May Due: Friday, 22 May Lesson 1: Internal accounting controls and internal administrative controls Lesson 2: Skills for the course of study: thinking skills Lesson 3: Internal administrative controls continued: effectiveness Lesson 4: Internal control of cash Contact your exam supervisor to schedule your exam now. Notify your BSDE teacher immediately if you are unable to sit the exam on/by the due date. Lesson 5: Skills for the course of study: communication/ language skills Lesson 6: Internal control of cash: bank reconciliation; cash budgets; petty cash Lesson 7: Control over non-current assets Lesson 8: Skills for the course of study: communication/ language skills ES6 Tasks 2 & 3 REVISION Revision exercise/s Bank reconciliation; Controls 11/12 Exam Block Due: Friday, 29 May FORMATIVE ASSESSMENT INSTRUMENT #2 10 Area of study assessed: Accounting for Cash (ES2) and Internal Controls (Cash and Non-current assets) (ES6) Dimension assessed: Interpretation & Evaluation and Applied Practical Processes 13 Jun – 17 Jun 11 20 Jun – 24 Jun ES 2 Exam: Practical assessment; Supervised written (short & extended response); 120 mins + 10 mins perusal Area of Study – Accounting for Cash: Simple Cash Flow Statement (ES2) Lesson 1: Cash flow statements Lesson 2: Preparation of cash flow statement Lesson 3: Preparation of cash flow statement continued Lesson 4: Cash flow statements Lesson 5: Preparation of cash flow statement School Holidays: 25th June- 10th July Instrument #2 – Exam Testing days: Monday 13 or Tuesday, 14 Jun Submissions due no later than 5:00pm Tuesday, 14 Jun ES2 Task 1 Due: Friday, 24 Jun Accounting Work Rate Calendar - Term 3 2016 It is important that all students follow the WRC in conjunction with Blackboard resources and other assigned materials. All students should be attending scheduled lessons. Students who have been approved (by DP) with a lesson exemption must ensure that weekly contact is maintained with each teacher through email, Blackboard, phone, return of work, blogs or wikis etc. Variations and differentiated instruction: At certain times a teacher may access different resources/make minor amendments to topics or adjust Return of Work depending on the ability and needs of the different students in the class. Announcements about any of these minor adjustments will be in Blackboard. Assessment: Please be aware that summative exams need to be supervised by your official exam supervisor. Class work send in Summative Assessment Week Dates 1 11 Jul 15 Jul 2 Work to be submitted Area of Study Topic Area of Study – Core Studies 2 (CS2) Lesson 1: Profit determination Lesson 2: Cash vs accrual accounting; balance-day adjustment entries Lesson 3: Balance-day adjustment entries Lesson 4: Skills for the course of study: thinking skills Lesson 5: Balance-day adjustment entries; general ledger accounts Lesson 6: Closing entries; profit determining accounts Lesson 7: Procedures for owner’s equity, account and liability accounts Lesson 8: Skills for the course of study: thinking skills 18 Jul 22 Jul CS2 Task 1 Due: Friday, 15 Jul CS2 Task 2 Due: Friday, 22 Jul Parent Teacher Interviews 4 5 6 7 1 Aug 5 Aug 8 Aug 12 Aug 15 Aug 19 Aug Lesson 9: Income statement Lesson 10: Balance sheet Lesson 11: Income statement and balance sheet Lesson 12: Skills for the course of study: thinking skills Core Studies 2 (CS 2) 3 25 Jul 29 Jul CS2 Task 3 Due: Friday, 29 Jul BSDE Athletics Carnival (Weeks 3 or 4) Lesson 13: Income statement and balance sheet Lesson 14: Income statement and balance sheet including balance-day adjustments Lesson 15: Income statement and balance sheet including balance-day adjustments Lesson 16: Skills for the course of study: thinking skills CS2 Task 4 Due: Friday, 5 Aug P-12 Goal setting due Lesson 17: Financial reports including balance-day adjustments from a list Lesson 18: Financial reports including balance-day adjustments from a list Lesson 19: Reversing entries: the final stage of the accounting process Lesson 20: Skills for the course of study: thinking skills in accounting CS2 Task 5 Due: Friday, 12 Aug Show Holiday 10th August Lesson 21: The accounting process Lesson 22: The accounting process continued Lesson 23: Analysis and interpretation of reports Lesson 24: Earning capacity ratios CS2 Task 6 Due: Friday, 19 Aug Notify your BSDE teacher immediately if you are unable to submit the assignment by the due date. Lesson 25: Interpretation of ratio results Lesson 26: Analysis and interpretation of financial reports Lesson 27: Skills for the course of study: thinking skills Lesson 28: Skills for the course of study: thinking skills 22 Aug 26 Aug CS2 Task 7 Due: Friday, 26 Aug Instrument #3 – Assignment Distributed 3.00pm Friday, 26 Aug FORMATIVE ASSESSMENT INSTRUMENT #3 8 Area of study assessed: Core Studies 2 (CS2) Dimension assessed: Interpretation & Evaluation and Applied Practical Processes 29 Aug 2 Sep Assignment: Practical assessment; Unsupervised written (extended response); independent work; 1.5 weeks Year 11 Exam Block 9 10 12 Sep 16 Sep Accounts Receivable (ES3) Area of Study – Accounts Receivable (ES3) 5 Sep 9 Sep Lesson 1: Accounts receivable: offering credit to customers Lesson 2: Writing off bad debts: recovery of bad debts Lesson 3: Doubtful debts Lesson 4: Skills for the course of study: thinking skills Lesson 5: Provision for doubtful debts Lesson 6: Adjusting for an under provision for doubtful debts Lesson 7: Skills for the course of study: thinking skills School Holidays: Saturday 17th September- Monday 3rd October Instrument #3 – Assignment Submissions due no later than:DRAFT: 5:00pm Wednesday, 31 Aug FINAL: 5:00pm Monday, 5 Sep ES3 Tasks 1 & 2 Due: Friday, 16 Sep Accounting Work Rate Calendar - Term 4 2016 It is important that all students follow the WRC in conjunction with Blackboard resources and other assigned materials. All students should be attending scheduled lessons. Students who have been approved (by DP) with a lesson exemption must ensure that weekly contact is maintained with each teacher through email, Blackboard, phone, return of work, blogs or wikis etc. Variations and differentiated instruction: At certain times a teacher may access different resources/make minor amendments to topics or adjust Return of Work depending on the ability and needs of the different students in the class. Announcements about any of these minor adjustments will be in Blackboard. Assessment: Please be aware that summative exams need to be supervised by your official exam supervisor. Class work send in Summative Assessment Week Dates Work to be submitted Area of Study Topic 3 17 Oct 21- Oct 4 24 Oct 28- Oct 5 31 Oct 4- Nov 6 7 Nov 11 Nov 7 14 Nov 18 Nov Internal controls (ES 6) 2 10 Oct 14- Oct Area of Study – Accounting for Inventories (ES4) Lesson 1: Accounting for inventories Lesson 2: Weighted average stock card Lesson 3: FIFO stock card Lesson 5: Weighted average and FIFO stock cards Lesson 4: Skills for the course of study: spreadsheeting and thinking skills Lesson 6: Lower of (historical) cost or net realisable value Lesson 7: Inventory accounting methods Lesson 8: Skills for the course of study: thinking skills MONDAY- Student Free Day Area of Study – Internal controls: Accounts receivable, Accounts payable and Inventories (ES6) Lesson 1: Internal controls: accounts receivable and accounts payable Lesson 2: Internal controls: controls over accounts receivable Lesson 3: Internal controls: controls over accounts payable Lesson 4: Skills for the course of study: thinking skills Lesson 5: Internal controls: inventories Lesson 6: Internal controls: inventories continued Lesson 7: Skills for the course of study: thinking skills Area of Study – Accounts Receivable (ES3) REVISION ES 3, ES 4 & ES 6 1 3 Oct 7 Oct Accounting for Inventories (ES 4) MONDAY- Public Holiday 21 Nov 25 Nov 9 28 Nov 2 Dec 10 5 Dec 9 Dec ES4 Task 1 Due: Friday, 14 Oct ES4 Task 2 Due: Friday, 21 Oct ES6 Task 1 Due: Friday, 28 Oct ES6 Task 2 Due: Friday, 4 Nov Contact your exam supervisor to schedule your exam now. Notify your BSDE teacher immediately if you are unable to sit the exam on/by the due date. REVISION Year 11 Exam Block FORMATIVE ASSESSMENT INSTRUMENT #4 Area of study assessed: Accounts Receivable (ES3), Accounting for Inventories (ES4) and Internal Controls (Inventories, Accounts receivable and Accounts payable) (ES6) Dimension assessed: Knowledge & Procedural Practices and Interpretation & Evaluation Exam: Practical assessment; Supervised written (short & extended response); 120 mins + 10 mins perusal 8 Revision exercise/s Accounts receivable Year 11 QCS Practice Friday 25th November – Year 10/11 finish School Holidays: Saturday 10th Dec - 23rd January 2017 Revision exercise/s Controls; Inventories; Accounts receivable Instrument #4 – Exam Testing days: Thursday, 17 or Friday, 18 Nov Submissions due no later than 5:00pm Friday, 18 Nov