NORTHERN BEDFORD COUNTY SCHOOL DISTRICT
ACCOUNTING I -- Grade 11
COURSE SYLLABUS -- Mrs. Carbaugh
COURSE DESCRIPTION: Accounting I is a course designed to prepare students for business
employment and for advanced study in this discipline. In this course, a system of basic accounting for
proprietorships and partnerships is presented. Students are introduced to basic statements, payroll
records, and cash control/checking. After learning the principles and concepts the students will
complete a business accounting simulation project. The course meets one period per day for a total
of 120 hours and carries one credit.
TEXTBOOK AND MATERIALS:
Century 21 Accounting, Multicolumn Journal, 7th Edition, 2000 and Working Papers, South-Western
Educational Publishing; and Foreign Exchange Translation Service Business Simulation, SouthWestern Educational Publishing.
GRADING PROCEDURE:
Students will be graded on a 100 percent scale with a numerical grade.
Grades will be based on the following:
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Problem Tests
Study Guide Tests (Theory)
Assignments and Quizzes
Class Activities/Participation
Final Grade will be a numeric average of all four marking periods and the final test.
Please check edline regularly for updates and current grades.
EXPECTATIONS, REQUIREMENTS, AND CLASSROOM RULES:
1. Students should be on time for class, be prepared with necessary materials, and be
respectful to all others and be on their best behavior the entire time they are in the classroom.
2. Students are required to have all necessary materials in class every day. An appropriate
penalty will be assessed for not meeting this requirement.
3. Students will participate in and contribute to class discussions, research, demonstrations,
assignments, homework, special projects, learning activities, and FBLA activities.
4. Students will complete all assignments and submit assigned work by all announced deadlines.
5. Students are expected to exhibit the appropriate work habits, personality traits, and positive
attitudes demanded in today’s competitive high-tech work place.
6. During class time, students are not permitted to go to their lockers and should visit the
restroom only in an emergency. No large purses or book bags are allowed at your desk.
7. Students should arrange for extra help when they do not understand concepts or when they
have missed extensive classroom time for any reason.
8. Students are required to make up missed work and tests due to attendance issues.
9. Students must adhere to the school district’s Technology Policy and other district regulations
or expect to receive appropriate discipline according to the discipline policy. Absolutely no
downloading from the Internet is permitted, and students should never make changes to the
computer.
Student Name _________________________________
Date _____________
Parent Signature _______________________________
Date _____________
Curriculum Map
Accounting I
Course Name
SEPTEMBER
October
NOVEMBER
DECEMBER
JANUARY
FEBRUARY
MARCH
APRIL
MAY
The Accounting Equation
Business Activities that affect the accounting equation
Identifying transactions and how they change owners equity and the accounting equation
Accounting Terms
Use an expanded accounting equation to analyze transactions
Reporting financial information on a balance sheet
Accounting Terms
Analyzing transactions into debit and credit parts
Analyzing how transactions affect T-accounts
Identifying normal balance side of an account
Identifying the increase and decrease side of an account
Accounting Terms
Analyzing transactions into debit and credit parts
Recording transactions in journals, Recording entries for buying and paying on account, Proving a journal
Use a five-column journal
Prove cash from the journal
Preparing a chart of accounts
Accounting Terms
Prepare a chart of accounts
Open an account
Posting individual amounts and totals to a ledger, making correcting entries
Identify source documents used for business transactions
Accounting Terms
Checking accounts
Write checks
Bank Reconciliation
Recording dishonored checks, petty cash
Establishing, replenishing and accounting for Petty Cash
Accounting Terms
Reinforcement Activity (Review of previous chapters)
Preparing a trial balance on a worksheet
Completing a worksheet with adjustments
Record adjusting entries on a worksheet
Extending financial statement amounts on a worksheet, and finding and correcting errors on a worksheet
Figuring net income and net loss
Accounting Terms
Preparing financial statements for a proprietorship
Preparing an Income statement
Preparing a Balance Sheet
Recording adjusting and closing entries
Prepare a post-closing trial balance
Review of the accounting cycle
Accounting Terms
Journalizing Purchases of merchandise on account and for cash
Journalizing cash payments and other transactions
Journalizing Sales and cash receipts from sales, and proving and ruling an expanded journal
Final Exam