Mrs. Dodd’s Accounting Class Syllabus Course Title: Accounting Course Length: Full Year My Email Address: nl_cdodd@seovec.org Web Site Address: http://hspanthers.nlcs.k12.oh.us Go to Academics, then click on my name. Introduction: Glencoe Accounting, First-Year Course is a comprehensive, twosemester, one-year course designed to bring the real world of accounting into the classroom. Students will have the opportunity to use real-world accounting software, real-world source documents, real-world financial statements, and real-world multimedia. Course Objectives: The prime objective of this course is to introduce students to the double-entry system of accounting for sole proprietorship, corporate, and partnership forms of business enterprises by using real-world applications and connections. Other important objectives include the following: • To help students develop personal and professional skills for school and work. • To help students understand the relationship between the manual system of accounting and a computerized system. • To help students find success in accounting. Course Description: Accounting is the language of business, which is the process of recording, classifying, and summarizing financial information. Financial understanding of assets, liabilities, owner’s equity, revenues, and expenses are covered for a service business and a merchandising business. Financial papers (journals, ledgers, balance sheets, income statements, worksheets, and trial balances) are covered for both types of businesses. The ability to work on a continuous flow with the intentions of relating one area of concentration to another is needed. Required Curriculum Materials: The curriculum materials to be used in this course include the following: • Glencoe Accounting, First-Year Course textbook • Glencoe Accounting, First-Year Course Chapter Reviews and Working Papers • Pencil, pen, ruler, and hand-held calculator 3 Ring Binder Course Schedule: 1st Nine Weeks Unit 1 – Introduction to Accounting Chapter 2 -The World of Business and Accounting Unit 2 – The Basic Accounting Equation Chapter 3 -Business Transactions and the Accounting Equation Chapter 4 -Transactions that Affect Assets, Liabilities, and Owner’s Equity 2nd Nine Weeks Chapter 5 –Transactions that Affect Revenue, Expenses, and Withdrawals Chapter 6 –Recording Transactions in a General Journal Chapter 7 –Posting Journal Entries to General Ledger Accounts Mini Practice Set Mid-Term Exam 3rd Nine Weeks 4th Nine Weeks Chapter 8 –The Six-Column Worksheet Chapter 9 –Financial Statements for a Sole Proprietorship Chapter 10 –Completing the Accounting Cycle for a Sole Proprietorship Chapter 11 – Cash Control and Banking Activities Mini Practice Set Unit 3 – Accounting for a Payroll System Chapter 12 –Payroll Accounting Chapter 13 –Payroll Liabilities and Tax Records Mini Practice Set Final Exam Testing: Students will be tested at the end of each chapter and unit. Chapter tests consist of problems and matching vocabulary, true/false, and multiple-choice questions. The time required to complete a chapter test is usually 30–40 minutes. Unit tests are designed like chapter tests and are administered after completing four to five chapters. Unit tests usually require about 40–50 minutes to complete. Missed Tests: If a student misses a test, it is the student’s responsibility to make arrangements with the instructor to make up the test immediately upon return to school. A fair and reasonable amount of time will be made to accommodate students with lengthy absences. Classroom Policies and Procedures: Attendance: Attendance is highly recommended for all of your classes. If you are absent you are responsible for getting missed assignments from me upon your return to school if you have an excused absence slip. Late/Missing Assignments: Late assignments will only be accepted if you have been absent from class and have an excused absence slip or if special arrangements have been made with me. If you are absent on a test day and do not return with an excused absent slip, you will not be allowed to make up that test. Academic Dishonesty: If you are caught cheating you will receive no credit for the assignment for which you have been caught cheating. Grading: I will use the grade scale that is in your student handbook. You will be graded on the following: Homework assignments Quizzes Chapter Tests Unit Tests Projects