ACCOUNTING 1
SEMESTER 1: 2012-2013
Mr. Michael Kania
Email: Michael_Kania@nicolet.k12.wi.us
Phone: 414-351-7591
Office: C108
Course Description:
Learn the language of business. This course is a must have for students who plan to pursue any businessrelated degree or career. Accounting I provides an understanding of the basic elements and concepts of
accounting systems and accounting adjustments for a sole proprietorship and partnership. It is also
recommended to non-business students for its practical information in regard to personal budgeting, money
and banking, interest payments, taxes, and financial management.
Materials Needed:


Calculator
Folder


Notebook
Pen and Pencil


Century 21 Accounting 9E
Aplia Access Card (Provided)
At the end of this course the student will:
 Identify different accounting career paths and the preparation needed to attain certain
degrees and certifications
 Demonstrate understanding of the Accounting Equation
 Analyze transactions into Debit and Credit parts
 Record transactions in a General Journal
 Post transactions from a General Journal into a General Ledger
 Demonstrate Cash Control Systems
 Create a end of a Fiscal Period Work Sheet (Trial Balance, Adjustments, Income
Statement, & Balance Sheet) for a Service Business
 Organize and prepare financial statements
 Record Adjusting and Closing Entries
 Prepare Payroll records
 Financial Statements for a Corporation
 Demonstrate Accounting Procedures to reflect Plant Assets and Depreciation
Assessment:
Students will be assessed on homework, tests, and a final exam.
Homework:
Includes both in-class and outside of class assignments. Some assignments
will be graded based on effort or attempt to complete the assignment while
others will be graded for accuracy. Students will always know which criteria
are being used for each assignment.
Completing both in-class and outside of class assignments is vital to
course success.
Tests:
Tests will be given after the completion of each chapter; some exceptions
may apply.
Final Exam:
Each student will complete a final exam at the end of the semester. The
exam will be cumulative including material from the entire semester.
Grading Scale:
97-100
93-96
90-92
87-89
83-86
A+
A
AB+
B
80-82
77-79
73-76
70-72
67-69
BC+
C
CD+
Class Responsibilities:
63-66
60-62
< 60
D
DF
Semester Grade
Quarter = 40%
Quarter = 40%
Final Exam = 20%
Tardiness: Tardiness will not be accepted. You are considered tardy if you are not in
the room when the bell rings.
1st tardy: Discuss tardy with teacher prior to leaving
class
2nd tardy: 10-minute after-school detention
3rd tardy: 20-minute after-school detention
4th tardy: Phone call home and a referral to
administration.
All additional tardies beyond the 4th tardy will result
in referral to administration.
You have 5 school days to serve the detention. If you do not serve your detention in that
time, you will be given a referral for insubordination to administration.
Missed Work: In the event of an absence it is your responsibility to find out what you missed and
turn it in on time. You are responsible for getting notes from your classmates or a handout if
available. Due dates are extended one day for each day you are absent. For example, if an
assignment is due on Monday and you are absent due to an illness that one day, that same
assignment will now be due on Tuesday, the day you return. If your absence is anticipated (doctor’s
appointment, field trip, sporting event, etc.), see me before your absence to discuss the work you
will miss.
Missed Test: Every effort should be made to attend class on the day of a test. If you miss a test, it
is your responsibility to arrange to make it up in the testing center within 3 school days of returning
to school. Tests cannot be made up during class time.
Food: Do not bring food, gum, or drinks to class. If such items are brought, they will need to be
thrown away or returned to the student’s locker. If the student is tardy due to returning the items to
their locker, the tardy will not be excused. Failure to comply with discarding of these items will
result in an after-school detention.
Cell Phones/iPod’s/Other Electronics: These items do not belong in the classroom. School
guidelines for the confiscation of visible cell phones apply.
Acceptable Use Policy Guidelines will be reviewed in class and are expected to be followed on a
daily basis. All other school policies as outlined in the school handbook apply.