ACCOUNTING 1
Welcome to Accounting 1! This two trimester class will give the student a thorough
background in the basic accounting procedures used to operate sole proprietorships and
corporations. Upon completion of this course you will have a solid background for
employment in entry-level office jobs and as a preparation for business courses in college.
To complete certain assignments and tests, you will be required to access a new
website and register for an account with Aplia at http://www.aplia.com. An instruction
sheet and course key will be provided during the first week of class to complete your
registration.
Textbook: Century 21 Accounting 9e, Multicolumn Journal, by Gilbertson, and Lehman. We
will also use Aplia Online Working Papers, Microsoft Word and Excel, and Automated
Accounting 8.1 software.
Prerequisite: None.
Grade Level: Grades 10-12
Credit: 1 credit, two trimesters.
Grading: Each twelve weeks a grade will be determined using the following criterion:
Tests . . . . . . . . . .
Classwork * . . . . . .
60%
40%
Tests will follow each chapter. They will be a combination of practical and objective.
Class work will be done on a daily basis. Completion of each assignment prior to the day of
the test is a must. Extensions will be granted for excused absences only.
Grading Scale
LETTER
GRADE
A
AB+
B
BC+
C
CD+
D
DF
*
Includes Employability Skills
PERCENTAGE
POINTS
94-100
90-93
87-89
84-86
80-83
77-79
74-76
70-73
67-69
64-66
60-63
0-59
4.0
3.7
3.3
3.0
2.7
2.3
2.0
1.7
1.3
1.0
0.7
0.0
First Trimester
Second Trimester
Final Exam
40%
40%
20%
ACCOUNTING 1
Pacing Guide *
Weeks 1 thru 12
Accounting for a Service Business Organized as a Proprietorship
Chapter
Chapter
Chapter
Chapter
Chapter
1
2
3
4
5
Chapter 6
Chapter 7
Chapter 8
Starting a Proprietorship: Changes that Affect the Accounting Equation
Analyzing Transactions into Debit and Credit Parts
Journalizing Transactions
Posting to a General Ledger
Cash Control Systems
Reinforcement Activity 1A: Journalizing and Posting
Work Sheet for a Service Business
Financial Statements for a Proprietorship
Recording Adjusting and Closing Entries for a Service Business
Reinforcement Activity 1B: End-of-Fiscal-Period Work
Trimester One Exam
Weeks 12 thru 24
Accounting for a Merchandising Business Organized as a Corporation
Chapter
Chapter
Chapter
Chapter
Chapter
9
10
11
12
13
Chapter 14
Chapter 15
Chapter 16
Journalizing Purchases and Cash Payments
Journalizing Sales and Cash Receipts Using Special Journals
Posting to General and Subsidiary Ledgers
Preparing Payroll Records
Payroll Accounting, Taxes, and Reports
Reinforcement Activity 2A: Journalizing and Posting Transactions
Distributing Dividends and Preparing a Work Sheet for a Merchandising
Business
Financial Statements for a Corporation
Recording Adjusting and Closing Entries for a Corporation
Reinforcement Activity 2B: End-of-Fiscal-Period Work
Trimester Two Exam – Simulation: Rico Sanchez, Disc Jockey
*
Syllabus may be adjusted and/or adapted as needed to ensure successful completion of course.