Franklin High School – Marshall Campus
Clara Cook, Business Technology
3905 SE 91st, Portland, OR – Room C44
503-916-5140 Ext 81432
E-Mail: ccook@pps.net
2015-2016
Accounting 1-2—BA 111 Introduction to Accounting
Credit Hours: 3
Lecture/Lab Hours: 100
PCC Dual Credit Handbook
http://www.pcc.edu/prepare/head-start/dual-credit/documents/student-handbook.pdf.
PCC Website: http://www.pcc.edu
Textbook:
Century 21 Accounting 8E Text
Century 21 Accounting 8E Workbook
Course Description: Introduction to Accounting presents double-entry accounting as
related to service and merchandising businesses. This course covers the accounting
cycle, including journalizing, posting to the general ledger, and preparation of financial
statements, petty cash, bank reconciliations, combined journals, special journals and
payroll.
Intended Outcomes for the course
Upon successful completion of BA 111, the student will be able to:
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Explain the conceptual foundation of the double-entry accounting model
Demonstrate a basic understanding of the steps in the accounting cycle
Apply knowledge of accounting procedures
Outcome Assessment Strategies
The application of basic accounting knowledge should be emphasized in assessment
strategies, and should include:
1. Written examinations which demonstrate the ability to do accounting procedures
as well as understand accounting principles and concepts.
2. Problem assignments which demonstrate the application of appropriate
accounting procedures.
3. Any combination of the following: attendance and participation, or practice sets.
At the beginning of the course, the instructor will detail the methods used to evaluate
student progress and the criteria for assigning a course grade.
Course Content (Themes, Concepts, Issues and Skills)
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Definition of accounting
Accounting equation
Accounting elements
Transaction analysis
Double-entry accounting an debits and credits
Journals and ledgers
Accounting Cycle
Worksheet
Adjustments
Financial statements
Closing entries
Cash basis and modified cash basis accounting
Petty cash funds
Bank reconciliations
Payroll Accounting
Merchandising transactions
Subsidiary ledgers
Special journals
COMPETENCIES AND SKILLS
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Apply the double-entry accounting model to the analysis and recording of
common business transactions using a manual system of journals and ledger
accounts
Perform the steps in the accounting cycle to include the preparation
of: worksheets, adjustments, financial statements, closing entries and trial
balances
Prepare bank reconciliations and related journal entries
Apply payroll procedures to include the calculation and recording of employee
earnings and payroll taxes
GRADING CRITERIA
Summative and formative including completion of accounting problems,
vocabulary, chapter tests, quizzes, and analysis of final Simulation. Grades
are based on a percentage scale according to total points earned.
Tests 45-50%
Assignments 45-50%
90-100%=A, 80-89%=B, 70-79%=C, 60-69%=D, 60%=F
Statement for PCC Grading Guidelines
For specific information related to PCC grading guidelines, Please refer to the
PCC Dual credit Handbook accessible through your high school teacher and
located online at http://www.ppc.edu/prepare/head-start/dualcredit/documents/student-handbook.pdf. Information related to
Add/Drop/Withdraw deadlines is also detailed in the Handbook.
Attendance and Make-Up Policy
Students may come in for assistance, make-up work, etc during office hours on
Wednesdays and other pre-arranged times
Students may re-do test to achieve a higher grade.
Code of Student Conduct
Refer to PPS Student Handbook
Flexibility Statement
The instructor reserves the right to modify course content and/or substitute
assignments and learning activities in response to institutional, weather or class
situation.