Accounting
Mr. Gebers
Business Instructor
Umatilla High School
541-922-6552
gebersk@umatillasd.org
COURSE SYLLABUS
Course Description:
The objective of this class is to introduce Accounting and the Accounting equation. The students will
be able to Analyze Business source documents, Journalize entries into a General Journal, Posting
entries into a General Ledger, Accounts Payable/Receivable Journal, Prepare and Schedule of
Accounts, and Prepare Financial Statements. The students will also be able to comprehend
Accounting Documents and Accounting Equations.
Course Objectives:
I. BASIC ACCOUNTING CONCEPTS
A. Demonstrate Use of the Accounting Equation
1. Explain the fundamental accounting equation.
2. Determine the effects of business transactions upon the fundamental
equation.
3. Verify that the accounting equation is in balance.
4. Define each element of the accounting equation.
5. Determine the classification of frequently used accounts (assets, liabilities,
owner’s equity,
revenue, and expenses).
6. Determine the relationship between the balance sheet and the
fundamental equation.
B. Analyze Business Source Documents
1. Verify the accuracy of business documents.
2. Analyze information to determine the effects on the accounts
(debit/credit).
3. Defines and use vocabulary regarding business transactions.
II. THE ACCOUNTING CYCLE
A. Journalize Entries to the General Journal
1. Analyze transactions using T accounts.
2. Record journal entries.
3. Verify accuracy of debits and credits.
4. Define and use journalizing vocabulary.
B. Journalize Entries to the Sales Journal
1. Analyze transactions using T accounts.
2. Record journal entries.
3. Foot and rule the journal.
4. Prove the equality of debits and credits.
C. Journalize Entries to the Purchase Journal
1. Analyze transactions using T accounts.
2. Record journal entries.
3. Foot and rule the journal.
4. Prove the equality of debits and credits.
D. Journalize Entries to the Cash Receipts Journal
1. Analyze transactions using T accounts.
2. Record journal entries.
3. Foot and rule the journal.
4. Prove the equality of debits and credits.
E. Journalize All Entries to the Cash Payments Journal
1. Analyze transactions using T accounts.
2. Record journal entries.
3. Foot and rules the journal.
4. Prove the equality of debits and credits.
F. Post Entries to General Ledger Accounts
1. Post individual journal entries to proper accounts in general ledger
(including control
accounts).
2. Post special columns totals.
3. Record post reference correctly.
4. Define and use vocabulary related to posting.
G. Post Entries to Subsidiary Ledgers
1. Post to Accounts Receivable Ledger.
2. Post to Accounts Payable Ledger.
3. Define and use vocabulary related to schedules.
H. Prepare a Schedule of Accounts
1. Prepare schedule of accounts receivable and reconciles discrepancies to
the control
account.
2. Prepare schedule of accounts payable and reconciles discrepancies to
the control account.
3. Define and use vocabulary related to the subsidiary ledgers.
I. Record General Ledger Account Balances onto Worksheets
1. Calculate adjusting entries.
2. Prepare a 10-column worksheet.
3. Identify the purpose of the worksheet.
4. Define and use vocabulary related to the worksheet.
J. Prepare All Financial Statements
1. Utilize worksheet as an aid in the preparation of the financial statement.
2. Prepare an income statement for a service business.
3. Prepare an income statement for a merchandising business.
4. Prepare an owner’s equity/capital statement.
5. Prepare a balance sheet for a service business.
6. Prepare a balance sheet for a merchandising business.
K. Journalize and Post Adjusting Entries
1. Utilize worksheet as an aid in journalizing entries.
2. Post entries.
3. Define and use vocabulary relating to adjustment process
L. Journalize and Post Closing Entries
1. Utilize worksheet as an aid in journalizing entries.
2. Post entries.
3. Define and use vocabulary related to the closing process.
These course objectives align with these courses for Blue Mountain Community College:

BA 111 Basic Accounting
The College Course Syllabi for BMCC Technologies can be found here:
BMCC Business Technologies Syllabi
http://www.bluecc.edu/home/showdocument?id=4091
Required Class Materials:
Computer
Internet Access
Grading:
The students can earn college credits via the BMCC.
The Grading Scale will be as follows:
Formative assignments: 10%
Summative assignments: 90%
Grades:
90% A
80% B
70% C
60% I (Have two weeks to finish and turn in Missing Summative)
Under F
Due dates: The summative assessments MAY have due dates. If due dates are used, if the student does not complete
assessment in due time, the highest grade allowed will be 85% on the assessment.
III. College course information: BA111 – Basic Accounting
1. The college course is only for those students who is ready to pass this course with an A or B in both semester.
2. If you are struggling passing this course, do not sign up for college courses.
3. We pay for the college course AS LONG AS YOU PASS. You pay if you fail.
4. All college credit courses are for SPRING SEMESTER, do not worry, I will get the forms to you when the time
comes. You MUST pass all year to obtain College Credit.