ACCOUNTING I. SYLLABUS Instructor: 11-12: 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, 2012 Welcome to a new school year and a very exciting time in Accounting. 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 in the Accounting field. 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 book, calculator, binder, 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 teacher. 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. Course Breakdown: First Semester – Part 1- Accounting for a Service Business Organized as a Proprietorship Week 1 Week 1 & 2 Week 3 & 4 Week 5 & 6 Week 7 & 8 Week 9 Week 10 Week 11 Week 12 Week 13-14 Week 15 Week 16 & 17 Week 18 Establish importance of accounting Chpt. 1 – Starting a Proprietorship: Changes That Affect the Accounting Equation Chpt. 2 – Analyzing Transactions into Debit and Credit Parts Chpt. 3 – Journalizing Transactions Chpt. 4 – Posting to a General Ledger Chpt. 5 – Cash Control Systems Reinforcement Activity 1—Part A Chpt. 6 -- Work Sheet for a Service Business Chpt. 7 – Financial Statements for a Proprietorship Chpt. 8 – Recording Adjusting and Closing Entries Reinforcement Activity 1—Part B Rio Sanchez, DJ Simulation Final Second Semester--Part 2- Merchandising Business Organized as a Corporation 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. 9 – Journalizing Purchases and Cash Payments Using Special Journals Chpt. 10 – Journalizing Sales and Cash Receipts Using Special Journals Chpt. 11 – Posting to General and Subsidiary Ledgers Chpt. 12 – Preparing Payroll Records Chpt. 13 – Payroll Accounting, Taxes, and Reports Reinforcement Activity 2 – Part A Chpt. 14 – Distributing Dividends and Preparing a Work Sheet for a Merchandising Business Chpt. 15 – Financial Statements for a Corporation Chpt. 16 – Recording Adjusting and Closing Entries for a Corporation 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 any successful career in business. Accounting is also a life skill that can bring you success in both your personal and professional life.