Accounting II
Clinton-Graceville-Beardsley Schools
Course Syllabus
Instructor:
Work Phone:
Extra Help Hours:
Ms. Stueve
320 748-7233 extension 114
7:45-8:15 AM by appointment
3:30-3:45 PM by appointment
TEXT & WORKBOOK
Classroom:
E-mail:
Credit:
Hours:
234
djstueve@graceville.k12.mn.us
.5 Semester credit
85 per semester
Gilbertson, Lehman (2009), Century 21 Accounting – 9th Edition, South-Western
Cengage Learning
Aplia Century 21 Accounting Multicolumn Journal Online Working Papers
BUSINESS EDUCATION DEPARTMENT RULES:
REQUIRED MATERIALS:




* Accounting Book and Workbook
* Aplia Online Access Card
* Pencil and Eraser Ruler/Straight Edge
* Calculator
Respect
Responsibility
Courtesy
Discipline procedures will be followed in accordance with
the CGB Student Handbook
COURSE DESCRIPTION
Accounting II is a necessary follow-up to Accounting I. This course allows you to go beyond the level
of using accounting on a personal level. In Accounting II you will work on procedures for a
partnership and continue into the beginning work for a corporation. The class will help you to have a
proficiency level of accounting that could be applied in the business world. This course covers the
basic accounting cycle for service and merchandising businesses. Topics include the analysis of
business transactions, recording transactions in a variety of journals, and the preparation of financial
reports. Students begin this second semester course with the basic accounting cycle and proceed to
more complex activities.
ARTICULATION AGREEMENTS:
This course along with Accounting I is accredited for Tech Prep credit with course ACCT1012 Principles of
Bookkeeping (3 credits) at the Minnesota State Community and Technical College System (Detroit Lakes,
Fergus Falls, Moorhead, and Wadena), and with course ACCT1100 Principles of Bookkeeping (3 credits) at
Northwest Technical College – Bemidji, and Northland Community and Technical College. This course is
accredited for Tech Prep credit with Accounting I, (ACCT1100 – 3 credits) at Northwest Technical College –
Bemidji, and Northland Community and Technical College.
This course is accredited for Tech Prep credit with course MKTG1513 Accounting G for Business Managers
(3 credits) at Alexandria Technical College.
Students meeting all the requirements within the course syllabus with an 85 percent or better may receive tech prep
credit at these colleges.
1
Stueve – September 2008
Accounting II
Clinton-Graceville-Beardsley Schools
Course Syllabus
Instructor:
Work Phone:
Extra Help Hours:
Ms. Stueve
320 748-7233 extension 114
7:45-8:15 AM by appointment
3:30-3:45 PM by appointment
PREREQUISITES
Accounting I
Classroom:
E-mail:
Credit:
Hours:
234
djstueve@graceville.k12.mn.us
.5 Semester credit
85 per semester
COURSE FOCUS
Emphasis in this course will be on learning and using bookkeeping basics. Areas of emphasis will
include internal control, voucher system, accounts, and financial information.
COURSE GOALS*
The following list of course goals will be addressed in the course. These goals are directly related to the
performance objectives.
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
27.
28.
Display effective work habits
Name accounting process functions
Compare three business entity types
Identify financial information users
Define generally accepted accounting principles
Identify accounting major areas
Record business transaction financial effects
Use accounting equation
Analyze business transactions
Prepare income statement
Prepare statement of owner’s equity
Prepare balance sheet
Analyze financial statements’ relationship
Use T accounts
Apply debit/credit entry rule
Develop/set up simple chart of accounts
Journalize transactions
Post journal entries
Correct journal/ledger errors
Prepare trial balance
Use ten-column worksheet
Enter adjustments
Complete worksheet
Journalize/post adjusting entries
Journalize/post closing entries
Prepare post closing trial balance
Journalize/post credit sales
Set up accounts receivable subsidiary ledger
2
Stueve – September 2008
Accounting II
Clinton-Graceville-Beardsley Schools
Course Syllabus
Instructor:
Work Phone:
Extra Help Hours:
Ms. Stueve
320 748-7233 extension 114
7:45-8:15 AM by appointment
3:30-3:45 PM by appointment
Classroom:
E-mail:
Credit:
Hours:
234
djstueve@graceville.k12.mn.us
.5 Semester credit
85 per semester
COURSE GOALS (continued)
29.
30.
31.
32.
33.
34.
35.
36.
37.
38.
Post to accounts receivable subsidiary ledger
Journalize/post sales returns and allowances
Compute trade discounts
Journalize/post freight in/out
Journalize/post purchases journal
Set up accounts payable subsidiary ledger
Post to accounts payable subsidiary ledger
Journalize/post purchases returns and allowances
Compute/record sales tax returns
Prepare state sales tax returns
3
Stueve – September 2008
Accounting II
Clinton-Graceville-Beardsley Schools
Course Syllabus
Instructor:
Work Phone:
Extra Help Hours:
Ms. Stueve
320 748-7233 extension 114
7:45-8:15 AM by appointment
3:30-3:45 PM by appointment
Classroom:
E-mail:
Credit:
Hours:
234
djstueve@graceville.k12.mn.us
.5 Semester credit
85 per semester
CURRICULUM MAPPING: SEMESTER OUTLINE
Week 1-2
Chapter 9: Journalizing Purchases and Cash Payments
















Week 3-4
Lesson 9-1 Journalizing Purchases Using a Purchases Journal
Work Together and On Your Own
Application
Lesson 9-2 Journalizing Cash Payments Using a Cash Payments Journal
Work Together and On Your Own
Application
Lesson 9-3 Performing Additional Cash Payments Journal Operations
Work Together and On Your Own
Application
Lesson 9-4 Journalizing Other Transactions Using a General Journal
Work Together and On Your Own
Application
Application 9-5
Mastery 9-6
Challenge 9-7
Chapter 9 Test
Chapter 10: Journalizing Sales and Cash Receipts Using Special Journals













Lesson 10-1 Journalizing Sales on Account Using a Sales Journal
Work Together and On Your Own
Application
Lesson 10-2 Journalizing Cash Receipts Using a Cash Receipts Journal
Work Together and On Your Own
Application
Lesson 10-3 Recording Transactions using a General Journal
Work Together and On Your Own
Application
Mastery 10-4
Challenge 10-5
Chapter 10 Using Source Documents
Chapter 10 Test
4
Stueve – September 2008
Accounting II
Clinton-Graceville-Beardsley Schools
Course Syllabus
Instructor:
Work Phone:
Extra Help Hours:
Week 5-6
Ms. Stueve
320 748-7233 extension 114
7:45-8:15 AM by appointment
3:30-3:45 PM by appointment
Classroom:
E-mail:
Credit:
Hours:
234
djstueve@graceville.k12.mn.us
.5 Semester credit
85 per semester
Chapter 11: Posting to General and Subsidiary Ledgers















Lesson 11-1 Posting to an Accounts Payable Ledger
Work Together and On Your Own
Application
Lesson 11-2 Posting to an Accounts Receivable Ledger
Work Together and On Your Own
Application
Lesson 11-3 Posting to a General Ledger
Application
Lesson 11-4 Posting Special Journal Totals to a General Ledger
Work Together and On Your Own
Application
Lesson 11-5 Correcting Errors in Subsidiary Ledger Accounts
Mastery 11-6
Challenge 11-7
Chapter 11 Test
5
Stueve – September 2008
Accounting II
Clinton-Graceville-Beardsley Schools
Course Syllabus
Instructor:
Work Phone:
Extra Help Hours:
Week 7-8
Ms. Stueve
320 748-7233 extension 114
7:45-8:15 AM by appointment
3:30-3:45 PM by appointment
234
djstueve@graceville.k12.mn.us
.5 Semester credit
85 per semester
Chapter 12: Preparing Payroll Records















Week 9-10
Classroom:
E-mail:
Credit:
Hours:
Lesson 12-1 Preparing Payroll Time Cards
Work Together and On Your Own
Assignment
Lesson 12-2 Determining Payroll Tax Withholding
Work Together and On Your Own
Assignment
Lesson 12-3 Preparing Payroll Records
Work Together and On Your Own
Assignment
Lesson 12-4 Preparing Payroll Checks
Assignment
Application 12-5
Mastery 12-6
Challenge 12-6
Chapter 12 Test
Chapter 13: Payroll Accounting, Taxes, and Reports
















Lesson 13-1 Recording a Payroll
Work Together and On Your Own
Assignment
Lesson 13-2 Recording Employer Payroll Taxes
Work Together and On Your Own
Assignment
Lesson 13-3 Reporting Withholding and Payroll Taxes
Work Together and On Your Own
Assignment
Lesson 13-4 Paying Withholding and Payroll Taxes
Work Together and On Your Own
Assignment
Mastery 13-5
Challenge 13-6
Chapter 13 – Reinforcement Activity 2A
Chapter 13 Test
6
Stueve – September 2008
Accounting II
Clinton-Graceville-Beardsley Schools
Course Syllabus
Instructor:
Work Phone:
Extra Help Hours:
Week 11-12
Ms. Stueve
320 748-7233 extension 114
7:45-8:15 AM by appointment
3:30-3:45 PM by appointment
Classroom:
E-mail:
Credit:
Hours:
234
djstueve@graceville.k12.mn.us
.5 Semester credit
85 per semester
Chapter 14: Distributing Dividends and Preparing a Work Sheet for
Merchandising Business





















Lesson 14-1 Distributing Corporate Earnings to Stockholders
Work Together and On Your Own
Assignment
Lesson 14-2 Beginning an 8-Column Work Sheet for a Merchandising Business
Work Together and On Your Own
Assignment
Lesson 14-3 Planning and Recording a Merchandise Inventory Adjustment
Work Together and On Your Own
Assignment
Lesson 14-4 Planning and Recording an Allowance for Uncollectible Accounts
Adjustment
Work Together and On Your Own
Assignment
Lesson 14-5 Planning and Recording Depreciation Adjustments
Work Together and On Your Own
Assignment
Lesson 14-6 Calculating Federal Income Tax and Completing a Work Sheet
Work Together and On Your Own
Assignment
Mastery 14-7
Challenge 14-8
Chapter 14 Test
7
Stueve – September 2008
Accounting II
Clinton-Graceville-Beardsley Schools
Course Syllabus
Instructor:
Work Phone:
Extra Help Hours:
Week 13-14
Ms. Stueve
320 748-7233 extension 114
7:45-8:15 AM by appointment
3:30-3:45 PM by appointment
234
djstueve@graceville.k12.mn.us
.5 Semester credit
85 per semester
Chapter 15: Financial Statements for a Corporation













Week 15-16
Classroom:
E-mail:
Credit:
Hours:
Lesson 15-1 Preparing an Income Statement
Work Together and On Your Own
Assignment
Lesson 15-2 Analyzing an Income Statement
Work Together and On Your Own
Assignment
Lesson 15-3 Preparing a Statement of Stockholders’’ Equity
Work Together and On Your Own
Assignment
Application 15-4
Mastery 15-5
Challenge 15-6
Chapter 15 Test
Chapter 16: Recording Adjusting and Closing Entries for a Corporation














Lesson 16-1 Recording Adjusting Entries
Work Together and On Your Own
Assignment
Lesson 16-2 Recording Closing Entries for Income Statement Accounts
Work Together and On Your Own
Assignment
Lesson 16-3 Preparing a Post-Closing Trial Balance
Work Together and On Your Own
Assignment
Application 16-4
Mastery 16-5
Challenge 16-6
Chapter 16 – Reinforcement Activity 2B
Chapter 16 Test
8
Stueve – September 2008
Accounting II
Clinton-Graceville-Beardsley Schools
Course Syllabus
Instructor:
Work Phone:
Extra Help Hours:
Week 17-18
Ms. Stueve
320 748-7233 extension 114
7:45-8:15 AM by appointment
3:30-3:45 PM by appointment
Classroom:
E-mail:
Credit:
Hours:
234
djstueve@graceville.k12.mn.us
.5 Semester credit
85 per semester
Chapter 17: Accounting for Uncollectible Accounts Receivable










Lesson 17-1 Uncollectible Accounts
Work Together and On Your Own
Assignment
Lesson 17-2 Writing Off and Collecting Uncollectible Accounts Receivable
Work Together and On Your Own
Assignment
Application 17-3
Mastery 17-4
Challenge 17-5
Chapter 17 Test
9
Stueve – September 2008
Accounting II
Clinton-Graceville-Beardsley Schools
Course Syllabus
Instructor:
Work Phone:
Extra Help Hours:
Ms. Stueve
320 748-7233 extension 114
7:45-8:15 AM by appointment
3:30-3:45 PM by appointment
Classroom:
E-mail:
Credit:
Hours:
234
djstueve@graceville.k12.mn.us
.5 Semester credit
85 per semester
GRADING POLICY
Each assignment, simulation or test is given a point value. Points earned are added up and divided by total
points possible for a percentage. Students may earn “extra credit” points to improve grade provided their
regularly assigned work is complete. An unexcused absence qualifies as a zero for the day and no make-up
work or exams will be allowed. An excused absence qualifies for full make-up within two days or the absence.
All make-up work/late work will be completed before the next exam of no credit will be given. Late work will
be strictly penalized at the discretion of the instructor. It is the student’s responsibility to obtain and complete
all make-up work in the allotted time.





Daily Assignments and Quizzes
Problem and Objective Tests
Reinforcement Activities
Class Participation
Final Grades will be based on:
A
AB+
B
BC+
C
CD+
D
DF
=
=
=
=
=
=
=
=
=
=
=
=
97-100%
94-96%
91-93%
88-90%
85-87%
82-84%
78-81%
75-77%
73-74%
71-72%
70
Below 70
10
Stueve – September 2008