ACCOUNTING I. SYLLABUS Instructor: 10-11: Email: Text: Mrs. Joanne Mullen Room: 12 Periods 3 & 6 Prep: 1st Sem.—5 & 8 mullenj@pontiac.k12.il.us 2nd Sem.--1 & 7 Century 21 Accounting, South-Western, 2000 Welcome to a new school year. The following information and policies will help you learn and be successful. Accounting I. is a full-year course which prepares students to further their accounting education and entry-level careers. 1. 2. 3. 4. 5. Students are expected to follow all handbook and classroom rules. Students are expected to be on time to class with accounting books and workbooks, a calculator, straight edge, notebook, and writing utensils. Each day student’s should be ready to learn, take notes during class discussions, and use their class time for accounting work. Late work will be accepted with points deducted if a student discusses it with the teacher first. The following School Board approved grading scale will be used: 100 -92% = A 91-83% = B 82 - 74% = C 73 - 65% = D 64 - 0 = F Each quarter is worth 2/5 of the total grade and the final exam is worth 1/5 7. Grading Procedures are: Assignments– 40%; Tests and quizzes – 50%; Job Performance (Attitude) – 10%. 8. Any student is welcome to come in before or after school and during study hall for extra help or time to make up work. Breakdown: First Semester – Cycle 1 Week 1 Establish importance of accounting Week 1 & 2 Chpt. 1 – Starting a Proprietorship Week 2 & 3 Chpt. 2 – Changes that Affect Owner’s Equity Week 3 & 4 Chpt. 3 – Analyzing Transactions into Debit and Credit Parts Week 5 & 6 Chpt. 4 – Journalizing Transactions Week 7 & 8 Chpt. 5 -- Posting to a General Ledger Week 9 & 10 Chpt. 6 – Cash Control Systems Week 11 Reinforcement Activity 1—Part A Week 12 Chpt. 7 – Work Sheet for a Service Business Week 13 Chpt. 8 –Financial Statements for a Proprietorship Week 14 & 15 Chpt. 9 – Recording Adjusting and Closing Entries Week 16 Reinforcement Activity 1—Part B Week 17 & 18 Foreign Exchange Translation Simulation Final Second Semester-Cycle 2- Merchandising Business Organized as a Partnership Week 1 & 2 Week 3 & 4 Week 5 & 6 Week 7 & 8 Week 9 & 10 Week 11 & 12 Week 13 Week 13 & 14 Week 15 & 16 Week 17 & 18 Week 19 Week 19 World of Credit Chpt. 10 – Journalizing Purchases and Cash Payments Chpt. 11 – Journalizing Sales and Cash Receipts Chpt. 12 – Posting to General and Subsidiary Ledgers Chpt. 13 – Preparing Payroll Records Chpt. 14 – Payroll Accounting, Taxes, and Reports Reinforcement Activity 2 – Part A Chpt. 15 – Work Sheet for a Merchandising Business Chpt. 16 – Financial Statements Chpt. 17 – Recording Adjusting and Closing Entries for a Partnership Reinforcement Activity 2 – Part B Final Important Information: Attendance is critical to your success in this class. Absenteeism is the strongest factor when students perform poorly. Be Mature: If you have a problem with me or anything about the class, see me. Respect is mutual, and it works both ways. If I have a problem with you, I will talk to you one-on-one, if possible. If you have a problem with the workload, talk to me. Be Positive: “Accounting is the Language of Business” and a very important part of a successful career in business. Accounting is also a life skill that can bring you success.