NORTHERN BEDFORD COUNTY SCHOOL DISTRICT
ACCOUNTING II -- Grade 11
COURSE SYLLABUS -- Mrs. Carbaugh
Student Name _________________________________
Date _____________
Parent Signature _______________________________
Date _____________
COURSE DESCRIPTION: Accounting II is a continuation of general accounting principles and prepares students for
business employment and post high school study in this discipline. Topics include expanded entries for a merchandising
business, financial reports, income taxes, depreciation, Uncollectible accounts and inventory control. Partnership
accounting knowledge is expanded in Accounting II and Corporate Accounting is explored. Prerequisites: Accounting I.
TEXTBOOK AND MATERIALS:
Century 21 Accounting, Multicolumn Journal, 9E, 2008, Working Papers, South-Western Educational Publishing;
Accounting for QuickBooks Pro 2005, South-Western, and the QuickBooks program.
GRADING PROCEDURE:
Students will be graded on a 100 percent scale with a numerical grade. Grades will be based on the following:
 Problem Tests
 Study Guide Tests (Theory)
 Assignments and Quizzes
 Bell Ringers
 Class Activities/Participation
Final Grade will be a numeric average of all four marking periods and the final exam test.
Grades maybe check on MMS Parent/Student Portal regularly for updates and current grades.
Each term grade counts as 22.5% of the final course average. At the end of the school year,
all students will be required to take the final, which is 10% of the final course average.
EXPECTATIONS, REQUIREMENTS, AND CLASSROOM RULES:
1. Students should be on time for class, be prepared with necessary materials, and be respectful to 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 including their own calculator. An
appropriate penalty will be assessed for not meeting this requirement.
3. Students will participate in and contribute to class discussion, research, demonstrations, assignments, homework
special projects, learning activities, and FBLA activities.
4. Students will complete all assignments, bell ringers, and submit all work by 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. Class Participation/Bell Ringers—Every three weeks, a grade is added for class participation/bell ringers written.
8. Students should arrange for extra help when they do not understand concepts or when they have missed extensive
classroom time for any reason. Students are required to make up missed work and tests due to attendance issues.
9. Computers will be used for Accounting or school related work. An appropriate penalty will be assessed for
nonrelated computer program use. No electronic devices are allowed or used during class.
10. 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.
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Curriculum Map
Accounting II
Course Name
SEPTEMBER
OCTOBER
NOVEMBER
DECEMBER
JANUARY
FEBRUARY
MARCH
APRIL
MAY
Review business transactions and journal papers that were studied in Accounting I.
Review completing a worksheet, completing income statements and balance sheets for a business, figuring
component percentages, and completing a distribution of net income and owner’s equity statement.
Recording adjusting and closing entries for a service business, preparing the subsequent post-closing trial
balance.
Define accounting terms, concepts, and practices related to purchases and cash payments for a merchandising
business.
Recording transactions in a purchases journal and cash payments journal.
Journalize cash payments and cash discounts using a cash payments journal.
Prepare a petty cash report and journalize the reimbursement of the petty cash fund.
Reinforcement activity/QuickBooks
Journalize purchases returns and allowances and other transactions using a general journal.
Define accounting terms, concepts, and practices related to sales and cash receipts for a merchandising
business.
Journalize sales on account and cash receipts.
Record sales returns and allowances using a general journal.
Recording transactions in a sales and cash receipts journal.
Define accounting terms, concepts, and practices related to posting to ledgers.
Posting to general, special, and subsidiary ledgers.
Compute wages and deductions and preparing payroll time cards/sheets.
Reinforcement activity/QuickBooks
Define accounting terms, concepts, and practices related to payroll records.
Complete a payroll time card
Calculate payroll taxes and process payroll documents, records and checks.
Prepare and balance period-end reports and reconcile issued payroll to bank statements.
Record information on forms for employee data section of payroll records, post information, and update payroll
records.
Preparing payroll records, payroll taxes, and reports.
Reinforcement activity/QuickBooks.
Journalize payroll at end of earnings period in appropriate journals.
Define accounting term, concepts, and practices related to distributing dividends and prepare a worksheet for a
merchandising business.
Journalize the declaration and payment of a dividend.
Distribute dividends and prepare a worksheet for a merchandising business.
Define accounting terms, concepts, and practices related to financial statements for a merchandising business
organized as a corporation
Prepare financial statements for a Corporation.
Calculate federal income tax and complete tax forms and returns.
Reinforcement activity/QuickBooks.
Prepare financial statements and adjusting and closing entries for a Corporation.
Record adjusting and closing entries
Prepare a post-closing trial balance.
Final Review
Final Exam
**Subject items may vary
13-14